[专业英语]注册会计师英语加试实用资料大全一(财务英语1-3) [复制链接]

allotment 分配；配股 "6U0 !.ro@  
allotment notice 股份配售通知；配股通知 x
6cG'3&T  
allotment of shares 股份分配 )1At/
mr  
allowable 可获宽免；免税的 Wl| i$L)7  
allowable business loss 可扣除的营业亏损 9vRLM*9|  
allowable expenses 可扣税的支出 z^9oaoTl  
allowance 免税额；津贴；备抵；准备金 ka_m Q<{9  
allowance for debts 债项的免税额 ^G!c
v  
allowance for depreciation by wear and tear 耗损折旧免税额 -Q? i16pM  
allowance for funeral expenses 殡殓费的免税额 SdnnXEB7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;h Q[-  
allowance for repairs and outgoings 修葺及支出方面的免税额 tA1?8`bQ  
allowance to debtor 给债务人的津贴 3@~a)E}T  
alteration of capital 资本更改 JD*HG]  
alternate trustee 候补受托人 k$$SbStD  
amalgamation 合并 gSFZ>v*6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o*K7(yUL4  
ambit of charges 征税范围；收费范围 ,!Wo6{'  
amended valuation 经修订的估值 ?o(284sV3  
American Commodities Exchange 美国商品交易所 %bw+>:Tr  
American Express Bank Limited 美国运通银行 Kw-<o!~  
American Stock Exchange 美国证券交易所 Bz'.7" ":0  
amortization 摊销 d/ Lz"  
amount due from banks 存放银行同业的款项 z</C)ObL  
amount due from banks abroad 存放海外银行同业的款项 EV6R[2kl  
amount due from holding companies 控股公司欠款 C@a I*+@-"  
amount due from local banks 存放本港银行同业的款项 > TYDkEs0  
amount due to banks 银行同业的存款 0MRWx%CR  
amount due to banks abroad 海外银行同业的存款 1uw1(iL+  
amount due to holding companies 控股公司存款 pCt2-aam  
amount due to local banks 本港银行同业的存款 |uy@v6  
amount due to outport banks 外埠银行同业的存款 oG)T>L[&  
amount for note issue 发行纸币的款额 +.Vh<:?
 
amount of bond 担保契据的款额 . ]E(P   
amount of consideration 代价款额 #?)6^uTW  
amount of contribution 供款数额 q{h,}[U=  
amount of indebtedness 负债款额 (1x8DVXNN  
amount of principal of the loan 贷款本金额 & %/p;::A  
amount of rates chargeable 应征差饷数额 n[>hJ6  
amount of share capital 股本额 l2;$qNAo  
amount of sums assured 承保款额 (rFkXK4^J  
amount of variation 变动幅度 (?Ko:0+*  
amount of vote 拨款数额 WWSycH ?[  
amount payable 应付款额 KTYjC\\G  
amount receivable 应收款额 Z"c-Ly{vEj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z#gebr~_\  
analysis 分析 =cRm
aD  
ancillary risk 附属风险 k2Cq9kQq  
annual account 周年帐目；周年帐目报表；年度决算；年结 XW aa`q  
annual accounting date 年结日期 T"99m^y  
annual allowance 每年免税额；年积金；年度津贴；年津 '=nmdqP  
annual balance 年度余额 "d<ucj  
annual disposable income 每年可动用收入 <,$*(dX)(  
annual estimates 周年预算 Rir0^XqG  
annual fee 年费 A@o
7  
annual general meeting 周年大会 NK|U:p2H  
annual growth rate 年增率；每年增长率 #_^p~:  
annual long-term supplement 长期个案每年补助金 o|>=<l  
annual pensionable emolument 可供计算退休金的年薪 @(L}:]{@  
annual report 年报 8b0j rt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G9XkimQ'  
annual return 周年报表；周年申报表；每年报税表格 ZC2aIJ  
Annual Return Rules 《周年报表规则》 cEf"m?w  
annual review of consumer prices 每年消费物价回顾  0Y!"3bw|  
annual roll-forward basis 逐年延展方式 R:n|1]*f3X  
annual salary 年薪 9+ Mj$  
annual statement 年度报表；年度决算表 -W6@[
5c  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `IlhLv  
annuitant 年金受益人 ajkV"~w',|  
annuity 年金 Qe F:s|[  
annuity contract 年金合约 'bR f>=  
annuity on human life 人寿年金 64b AWHv  
antecedent debt 先前的债项 1q;R+65  
ante-dated cheque 倒填日期支票 41/civX>V  
anticipated expenditure 预期开支 psvc, V_*  
anticipated net profit 预期纯利 %@%rdrZ  
anticipated revenue 预期收入 )'jGf;du  
anti-inflation measure 反通货膨胀措施 0Gj/yra9MO  
anti-inflationary stance 反通货膨胀立场 }WJXQ@  
apparent deficit 表面赤字 1/1oT  
apparent financial solvency 表面偿债能力 H,<CR9@(5d  
apparent partner 表面合伙人 NI"Zocp  
application for personal assessment 个人入息课税申请书 >/Z*\6|Zx#  
application of fund 资金应用 q=e;P;u  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 K?M~x&Q  
appointed actuary 委任精算师 :$VGqvO12W  
appointed auditor 委任核数师；委任审计师 -J!n7  
appointed trustee 委任的受托人 =mQY%l  
appointer 委任人 /Q W^v;^  
apportioned pro rata 按比例分摊 !0^4D=dO  
apportionment 分配；分摊 t,TlW^-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hQ>$"0K  
apportionment formula 分摊方程式 2.JrLBhN  
apportionment of estate duty 遗产税的分摊 d$o m\@  
appraisal 估价；评估 [Cd#<Te3  
appreciable growth 可观增长 2@T0QJ  
appreciable impact 显着影响 Jv 5l   
appreciable increase 可观增长 jCj8XM{c>  
appreciation 增值；升值 Nq9pory^  
appreciation against other currencies 相对其他货币升值 ~YNzSkz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I;AS.y  
appreciation tax 增值税 ZwxEcs+UM  
appropriation 拨款；拨用；拨付 ^{J^o Z'%~  
appropriation account 拨款帐目 E\Wd*,/v)  
Appropriation Bill 拨款法案 ,h%n5R$:  
appropriation-in-aid system 补助拨款办法 CBdr1  
approved assets 核准资产 Y#):1C1  
approved basket stock 认可一篮子证券 x$Wtkb0<  
approved budget 核准预算 )w}'kih  
approved charitable donation 认可慈善捐款 o4 "HE*  
approved charitable institution 认可慈善机构 LDw.2E  
approved currency 核准货币；认可货币 o;9H~E  
approved estimates 核准预算 i`6utOq  
approved estimates of expenditure 核准开支预算 r_ m|?U %  
approved overseas insurer 核准海外保险人 Eh
D%  
approved overseas trust company 核准海外信托公司 )y!gApNs"  
approved pooled investment fund 核准汇集投资基金 ,F!-17_vt  
approved provident fund scheme 认可公积金计划 )2Q0NbDn  
approved provision 核准拨款 MS2/<LD3d  
approved redeemable share 核准可赎回股份 eJ[+3Wh  
approved regional stock 认可地区性证券 uFuH/(}K[  
approved retirement scheme 认可退休金计划 J#w=Z>oz<  
approved subordinated loan 核准附属贷款 \p\p~FVS  
arbitrage 套戥；套汇；套利 W#d'SL#5  
arbitrageur 套戥者；套汇者 _;x`6LM  
arbitrary amount 临时款项 7!o
#pt7  
arrangement 措施；安排；协定 %;_EWs/z8  
arrears 欠款 Zq: }SU  
arrears of pay 欠付薪酬 we}5'bS>  
arrears of revenue 逾期未收税款；逾期未收的帐项 4ke.p<dG  
articles of association 组织章程；组织细则；组织章程细则 nRHlHu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 PHez5}T  
ascertainment of profit 确定利润 o|n+;h  
"Asia Clear" “亚洲结算系统”