[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 @ %LrpD  
allotment notice 股份配售通知；配股通知 \ UCOe  
allotment of shares 股份分配 5[\m
wUA  
allowable 可获宽免；免税的 -ZXC^zt  
allowable business loss 可扣除的营业亏损 /$v0Rq9  
allowable expenses 可扣税的支出 0. _)X  
allowance 免税额；津贴；备抵；准备金 sYlA{Z"  
allowance for debts 债项的免税额 k`H#u,&  
allowance for depreciation by wear and tear 耗损折旧免税额 9Yg=4>#$  
allowance for funeral expenses 殡殓费的免税额 0zR4Kj7EE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 96Kv!  
allowance for repairs and outgoings 修葺及支出方面的免税额 E:,V{&tLK  
allowance to debtor 给债务人的津贴 MpZ #  
alteration of capital 资本更改 *T(z4RVg  
alternate trustee 候补受托人 k.b->U  
amalgamation 合并 7Ddo^Gtx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~Dsz9 f  
ambit of charges 征税范围；收费范围 BfmSM9  
amended valuation 经修订的估值 Hk)IV"[R  
American Commodities Exchange 美国商品交易所 |fYr*8rH  
American Express Bank Limited 美国运通银行 v`i9LD0(  
American Stock Exchange 美国证券交易所 WVPnyVDc  
amortization 摊销 +AVYypql8K  
amount due from banks 存放银行同业的款项 t e e  
amount due from banks abroad 存放海外银行同业的款项 Ji<^s@8Zc  
amount due from holding companies 控股公司欠款 8 /3`rEW  
amount due from local banks 存放本港银行同业的款项 Qo7]fnnaV  
amount due to banks 银行同业的存款 v[efM 8  
amount due to banks abroad 海外银行同业的存款 Un{hI`3]  
amount due to holding companies 控股公司存款 s&-m!|P  
amount due to local banks 本港银行同业的存款 L~nVoKY*V  
amount due to outport banks 外埠银行同业的存款 rSGp]W|  
amount for note issue 发行纸币的款额 o/uA_19  
amount of bond 担保契据的款额 d^5OB8t  
amount of consideration 代价款额 vb 2mY  
amount of contribution 供款数额 c#lW ?  
amount of indebtedness 负债款额 sB|>\O#-
 
amount of principal of the loan 贷款本金额 iQryX(z  
amount of rates chargeable 应征差饷数额 hdZ{8 rP  
amount of share capital 股本额 k"-2OT  
amount of sums assured 承保款额 >^vyp!  
amount of variation 变动幅度 SF?Ublc!  
amount of vote 拨款数额 3K Y-+ k  
amount payable 应付款额 )m .KV5K!  
amount receivable 应收款额 {Vy2uow0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VFUuG3p)  
analysis 分析 b(<#n6a}\  
ancillary risk 附属风险 H=2sT+Sp  
annual account 周年帐目；周年帐目报表；年度决算；年结 6$#p}nE  
annual accounting date 年结日期 di^E8egR$  
annual allowance 每年免税额；年积金；年度津贴；年津 wvH=4TT=w"  
annual balance 年度余额 }Yd7<"kp  
annual disposable income 每年可动用收入 -[\+~aDH,  
annual estimates 周年预算 G$b*N4
yR  
annual fee 年费 JO\F-xO  
annual general meeting 周年大会 j<+QGd%  
annual growth rate 年增率；每年增长率 9d7`R'  
annual long-term supplement 长期个案每年补助金 ySyA!Z  
annual pensionable emolument 可供计算退休金的年薪 ,Jqi J?,4C  
annual report 年报 G[34:J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "AH1)skB:  
annual return 周年报表；周年申报表；每年报税表格 RzPqtN  
Annual Return Rules 《周年报表规则》 ]w2nVC3  
annual review of consumer prices 每年消费物价回顾 ]xhZJ~"@u  
annual roll-forward basis 逐年延展方式 kNW}0CDgs  
annual salary 年薪 AcF6p)@_  
annual statement 年度报表；年度决算表 3LT[?C]H$  
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 >hg?!jMjrr  
annuitant 年金受益人 1Yj^N"=  
annuity 年金 yXg #<H6V  
annuity contract 年金合约 UPs7{We W  
annuity on human life 人寿年金 >lZ9Y{Y4v  
antecedent debt 先前的债项 p#['CqP8  
ante-dated cheque 倒填日期支票 ?!PpooYK  
anticipated expenditure 预期开支 ZHQa}C+  
anticipated net profit 预期纯利 g\%vkK&I  
anticipated revenue 预期收入 Q>`|{m  
anti-inflation measure 反通货膨胀措施 )?@X{AN&  
anti-inflationary stance 反通货膨胀立场 & ,KxE(C  
apparent deficit 表面赤字 9~AAdD  
apparent financial solvency 表面偿债能力 $+#Lq.3,
 
apparent partner 表面合伙人 GwHp@_>  
application for personal assessment 个人入息课税申请书 Qyn~Vu43  
application of fund 资金应用 #=>t6B4af  
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 HvhP9_MB  
appointed actuary 委任精算师 i+`N0!8lY  
appointed auditor 委任核数师；委任审计师 K0681_ bp  
appointed trustee 委任的受托人
Kwc~\k  
appointer 委任人 -Xm/sq(i)%  
apportioned pro rata 按比例分摊 $@H]0<3,  
apportionment 分配；分摊 lRIS&9vA3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |$Y0V
C4a  
apportionment formula 分摊方程式 (]*otVJ  
apportionment of estate duty 遗产税的分摊 3`V#ImV>  
appraisal 估价；评估 :i ;iSrKy  
appreciable growth 可观增长 n2<#]2h  
appreciable impact 显着影响 @@&([f  
appreciable increase 可观增长 <,r(^Ntz  
appreciation 增值；升值 $j ZU(<4,  
appreciation against other currencies 相对其他货币升值 2m$\]\kCUv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qXI>x6?*  
appreciation tax 增值税 IaDN[:SX  
appropriation 拨款；拨用；拨付 =!@5!  
appropriation account 拨款帐目 w 0V=49  
Appropriation Bill 拨款法案 3bMQ[G  
appropriation-in-aid system 补助拨款办法 bf9LR1  
approved assets 核准资产 c:%ll&Xtn  
approved basket stock 认可一篮子证券 ^U[c:Rz  
approved budget 核准预算 1 uKWvp0\  
approved charitable donation 认可慈善捐款 ]yvHb)
X  
approved charitable institution 认可慈善机构 q6xm#Fd'.  
approved currency 核准货币；认可货币 C(t>ZR  
approved estimates 核准预算 fT:a{  
approved estimates of expenditure 核准开支预算 h[%t7qo=  
approved overseas insurer 核准海外保险人 qB%?t.k7  
approved overseas trust company 核准海外信托公司 }]i re2j8  
approved pooled investment fund 核准汇集投资基金  4[\[Ho  
approved provident fund scheme 认可公积金计划 F;I %9-R  
approved provision 核准拨款 =wd=TX/  
approved redeemable share 核准可赎回股份 vMDX  
approved regional stock 认可地区性证券 bZf18lvij:  
approved retirement scheme 认可退休金计划
4P1<Zi+<  
approved subordinated loan 核准附属贷款 y@\R$`0J  
arbitrage 套戥；套汇；套利 Rds_Cd C  
arbitrageur 套戥者；套汇者 a{oG[e   
arbitrary amount 临时款项 xEX"pd  
arrangement 措施；安排；协定 SHc<`M'+  
arrears 欠款 dIQxU  
arrears of pay 欠付薪酬 "r:i  
arrears of revenue 逾期未收税款；逾期未收的帐项 3hN.`G-E  
articles of association 组织章程；组织细则；组织章程细则 XOk0_[
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Kbdjd p  
ascertainment of profit 确定利润 @Ido6Z 7  
"Asia Clear" “亚洲结算系统”