[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 OUQySac  
allotment notice 股份配售通知；配股通知 5@6F8:x}V  
allotment of shares 股份分配 c#Y/?F2p  
allowable 可获宽免；免税的 #,lJ>mTe4  
allowable business loss 可扣除的营业亏损 V& _  
allowable expenses 可扣税的支出 ;X*I,g.+H  
allowance 免税额；津贴；备抵；准备金 yO.q{|kX  
allowance for debts 债项的免税额 *7FtEk/l  
allowance for depreciation by wear and tear 耗损折旧免税额 CN+[|Mz*p  
allowance for funeral expenses 殡殓费的免税额 ^,*!Qk<c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c7Jfo x V  
allowance for repairs and outgoings 修葺及支出方面的免税额 6C7|e00v  
allowance to debtor 给债务人的津贴 7M7sq-n5z  
alteration of capital 资本更改 nF`_3U8e  
alternate trustee 候补受托人 !E#FzY!}Pl  
amalgamation 合并 bW-9YXj%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XOsuRI?  
ambit of charges 征税范围；收费范围 gLy1*k4  
amended valuation 经修订的估值 !59u z4  
American Commodities Exchange 美国商品交易所 ~U}0=lRVS  
American Express Bank Limited 美国运通银行 E
9<oA.  
American Stock Exchange 美国证券交易所 *:}9(8d  
amortization 摊销 ,%6!8vX  
amount due from banks 存放银行同业的款项 _<}oB
h  
amount due from banks abroad 存放海外银行同业的款项 h&}z@  
amount due from holding companies 控股公司欠款 Vq4g#PcG  
amount due from local banks 存放本港银行同业的款项 .Yg7V'R1  
amount due to banks 银行同业的存款 )&Af[mS  
amount due to banks abroad 海外银行同业的存款 SI\ O>a9{  
amount due to holding companies 控股公司存款 |$   
amount due to local banks 本港银行同业的存款 o+
*7Q!   
amount due to outport banks 外埠银行同业的存款 @| N{EI  
amount for note issue 发行纸币的款额 @?e+;Sx  
amount of bond 担保契据的款额 OXDEU.  
amount of consideration 代价款额 S+2we  
amount of contribution 供款数额 E&G]R!  
amount of indebtedness 负债款额 fk k&pu  
amount of principal of the loan 贷款本金额 O
N [
F  
amount of rates chargeable 应征差饷数额 +@G#Z3;l!  
amount of share capital 股本额 1#}}:  
amount of sums assured 承保款额 DsX+/)d  
amount of variation 变动幅度 Zmx[:-  
amount of vote 拨款数额 jEu-CU#:  
amount payable 应付款额 h\-3Y U  
amount receivable 应收款额 7G':h0i8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;2N: =Rv  
analysis 分析 T]oVNy  
ancillary risk 附属风险 `?=Y^+*!-  
annual account 周年帐目；周年帐目报表；年度决算；年结 *E.uqu>I  
annual accounting date 年结日期 Xnc?o
T+  
annual allowance 每年免税额；年积金；年度津贴；年津 gUGMoXSTI|  
annual balance 年度余额 ^J~5k,7jX  
annual disposable income 每年可动用收入 b,hRk1  
annual estimates 周年预算 ;
r?s7b/>  
annual fee 年费 ++\s0A(e  
annual general meeting 周年大会 *{x8@|K8  
annual growth rate 年增率；每年增长率 e5 N$+P"
 
annual long-term supplement 长期个案每年补助金 9w!PA-) L  
annual pensionable emolument 可供计算退休金的年薪 s'B$/qCkR  
annual report 年报 E\1e8Wyh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '/2)I8  
annual return 周年报表；周年申报表；每年报税表格 ?uh%WN6nU]  
Annual Return Rules 《周年报表规则》 %1\~OnT  
annual review of consumer prices 每年消费物价回顾 pgd9_'[5  
annual roll-forward basis 逐年延展方式 #u"$\[G  
annual salary 年薪 9s4>hw@u  
annual statement 年度报表；年度决算表 t9~Y ?  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 M.qE$  
annuitant 年金受益人 <g$bM;6%  
annuity 年金 Q3<ctd\]Y  
annuity contract 年金合约 pN=>q<]L  
annuity on human life 人寿年金 \%}w7
J;  
antecedent debt 先前的债项 -[}AhNYK  
ante-dated cheque 倒填日期支票 Qa#Em1co  
anticipated expenditure 预期开支 6DVHJ+WTV  
anticipated net profit 预期纯利 AB+HyZ*//  
anticipated revenue 预期收入 C23Gp3_0/  
anti-inflation measure 反通货膨胀措施 gY {/)"
 
anti-inflationary stance 反通货膨胀立场 sW]>#e  
apparent deficit 表面赤字 eNDc220b  
apparent financial solvency 表面偿债能力 ^V0I!&7lx  
apparent partner 表面合伙人 E3V_qT8  
application for personal assessment 个人入息课税申请书 =xjtPmZ5X  
application of fund 资金应用 xey?.2K1A  
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 \=c@  
appointed actuary 委任精算师 @Zzg^1Ilpu  
appointed auditor 委任核数师；委任审计师 NqC}}N\
,  
appointed trustee 委任的受托人 }xJ!0<Bs  
appointer 委任人 '$h0l-mQ  
apportioned pro rata 按比例分摊 (j&7`9<5  
apportionment 分配；分摊 :Qu.CvYF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #X"fm1  
apportionment formula 分摊方程式 Hy1pIUsx  
apportionment of estate duty 遗产税的分摊 .A F94OlE/  
appraisal 估价；评估 R i/D>[  
appreciable growth 可观增长 N Qx>u  
appreciable impact 显着影响 )O,+'w?  
appreciable increase 可观增长 W~& QcSWqD  
appreciation 增值；升值 F;ELsg  
appreciation against other currencies 相对其他货币升值 zP>=K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]#;u]  
appreciation tax 增值税 0zpA<"S  
appropriation 拨款；拨用；拨付 lm8<0*;,  
appropriation account 拨款帐目 .Fx-$Yqy  
Appropriation Bill 拨款法案 PTpGZ2FZ  
appropriation-in-aid system 补助拨款办法 Wb#ON|.2  
approved assets 核准资产 LHMA-0$?)  
approved basket stock 认可一篮子证券 !JQ'~#jKN  
approved budget 核准预算 2,rjy|R`  
approved charitable donation 认可慈善捐款 7I0K= 'D7  
approved charitable institution 认可慈善机构 TOsHb+Uv  
approved currency 核准货币；认可货币 YK V"bI  
approved estimates 核准预算 Of;$ VK'  
approved estimates of expenditure 核准开支预算 eC='[W<a.  
approved overseas insurer 核准海外保险人 ]t-B-(D  
approved overseas trust company 核准海外信托公司 ejpSbVJ  
approved pooled investment fund 核准汇集投资基金 ~>uu1[/  
approved provident fund scheme 认可公积金计划 DfZ)gqp/Av  
approved provision 核准拨款 }g"K\x:Z  
approved redeemable share 核准可赎回股份 es1'z.UJ  
approved regional stock 认可地区性证券 m^;A]
0h+  
approved retirement scheme 认可退休金计划 ub-vtRpm  
approved subordinated loan 核准附属贷款 /t04}+,e^  
arbitrage 套戥；套汇；套利 \4|osZ0y  
arbitrageur 套戥者；套汇者 PG*FIRDb  
arbitrary amount 临时款项 "b0!h6$!H  
arrangement 措施；安排；协定 pA H9  
arrears 欠款 ]g]~!":  
arrears of pay 欠付薪酬 -^,wQW:o)  
arrears of revenue 逾期未收税款；逾期未收的帐项  WYW@%t  
articles of association 组织章程；组织细则；组织章程细则 |#5_VEG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  L{u1_  
ascertainment of profit 确定利润 cJ#%OU3p  
"Asia Clear" “亚洲结算系统”