[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 VPx"l5\  
allotment notice 股份配售通知；配股通知 yZE"t[q#O  
allotment of shares 股份分配 ]L@VpHEj  
allowable 可获宽免；免税的 C0eP/d  
allowable business loss 可扣除的营业亏损 k4FxdX  
allowable expenses 可扣税的支出 C: @T5m
 
allowance 免税额；津贴；备抵；准备金 . T6fPEb  
allowance for debts 债项的免税额 /p+ (_Y  
allowance for depreciation by wear and tear 耗损折旧免税额 e "5S;  
allowance for funeral expenses 殡殓费的免税额 {7LO|E}7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 nw){}g  
allowance for repairs and outgoings 修葺及支出方面的免税额 M.iR5Uh  
allowance to debtor 给债务人的津贴 .H {  
alteration of capital 资本更改 K4b# y~@  
alternate trustee 候补受托人 rLw3\>y  
amalgamation 合并 \$n?J(N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 })rJU/  
ambit of charges 征税范围；收费范围 /B7 3|KB+  
amended valuation 经修订的估值 I0trHrX9  
American Commodities Exchange 美国商品交易所 ~3<Li}W  
American Express Bank Limited 美国运通银行 { K'QE0'x  
American Stock Exchange 美国证券交易所 <2Lcy&w_M  
amortization 摊销 Z6F>SL  
amount due from banks 存放银行同业的款项 5-3`@
(/  
amount due from banks abroad 存放海外银行同业的款项 484lB}H  
amount due from holding companies 控股公司欠款 TO7%TW{L  
amount due from local banks 存放本港银行同业的款项 R
d7Xs  
amount due to banks 银行同业的存款 .]}kOw:(#  
amount due to banks abroad 海外银行同业的存款 AQ:cim`  
amount due to holding companies 控股公司存款 BQq,,i8H  
amount due to local banks 本港银行同业的存款 _R-[*ucq  
amount due to outport banks 外埠银行同业的存款 #
K:|@d  
amount for note issue 发行纸币的款额 /R7
qR#  
amount of bond 担保契据的款额 o _>id^$>B  
amount of consideration 代价款额 WX$mAQDV  
amount of contribution 供款数额 , v,mBYaU  
amount of indebtedness 负债款额 l ps 6lnh  
amount of principal of the loan 贷款本金额 P[6@1  
amount of rates chargeable 应征差饷数额 iTJS W  
amount of share capital 股本额 69AgPAv<k  
amount of sums assured 承保款额 *NzHY;e  
amount of variation 变动幅度 G66A]FIg  
amount of vote 拨款数额 *T\-iICw  
amount payable 应付款额 b<o Uy  
amount receivable 应收款额 }GX[N\$N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >Q':+ |K}  
analysis 分析 mVFz[xI  
ancillary risk 附属风险 # ~SuL3  
annual account 周年帐目；周年帐目报表；年度决算；年结 {a-bew  
annual accounting date 年结日期 <;}jf*A  
annual allowance 每年免税额；年积金；年度津贴；年津 ~RGZY/4  
annual balance 年度余额 rV.
04m,  
annual disposable income 每年可动用收入 iy_' D
  
annual estimates 周年预算 SJ$N]<d  
annual fee 年费 AW3\>WC  
annual general meeting 周年大会 )2t!= ua  
annual growth rate 年增率；每年增长率
GjlA\R^e  
annual long-term supplement 长期个案每年补助金 <8Y;9N|94!  
annual pensionable emolument 可供计算退休金的年薪  Gh;Ju[6  
annual report 年报 mNS7/I\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wG6@.;3  
annual return 周年报表；周年申报表；每年报税表格 n4
6A  
Annual Return Rules 《周年报表规则》 Zo`Ku+RL2'  
annual review of consumer prices 每年消费物价回顾 rrBu6\D  
annual roll-forward basis 逐年延展方式 ue8Cpn^M  
annual salary 年薪 pMZKF=  
annual statement 年度报表；年度决算表 Vp{e1xpY  
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 CMI'y(GN  
annuitant 年金受益人 d3Dw[4  
annuity 年金 &<8Q/m]5  
annuity contract 年金合约 v,z s dr"d  
annuity on human life 人寿年金 3Jt_=!qlo  
antecedent debt 先前的债项 Omy4Rkj8bh  
ante-dated cheque 倒填日期支票 QH%Zbt2qS  
anticipated expenditure 预期开支 h&Thq52R  
anticipated net profit 预期纯利 ? tre)  
anticipated revenue 预期收入 X :2%
U  
anti-inflation measure 反通货膨胀措施 Us4J[MW<  
anti-inflationary stance 反通货膨胀立场 xszGao'  
apparent deficit 表面赤字 z~tCag8I(k  
apparent financial solvency 表面偿债能力 u;1/.`NPB  
apparent partner 表面合伙人 #D8Z~U,-  
application for personal assessment 个人入息课税申请书 Q|40 8EM  
application of fund 资金应用 lR]z8&  
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 p0Cp\.  
appointed actuary 委任精算师 05eth  
appointed auditor 委任核数师；委任审计师 BxR%\  
appointed trustee 委任的受托人 vd>K=! J  
appointer 委任人 K"~Tk`[0Q  
apportioned pro rata 按比例分摊 Kj
bt1n  
apportionment 分配；分摊 m# #( uSh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =@%;6`AVcp  
apportionment formula 分摊方程式 E({+2}=1  
apportionment of estate duty 遗产税的分摊 W_k;jy_{9  
appraisal 估价；评估 m8KJ~02l#  
appreciable growth 可观增长 !
<9sOvka{  
appreciable impact 显着影响 v@zpF)|  
appreciable increase 可观增长 \~V ZY  
appreciation 增值；升值 'u@_4wWp  
appreciation against other currencies 相对其他货币升值 rGb7p`J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sc mn-4j'{  
appreciation tax 增值税 FO"8B  
appropriation 拨款；拨用；拨付 yn&AMq ]o  
appropriation account 拨款帐目 =gI;%M\'  
Appropriation Bill 拨款法案 hw[jVx  
appropriation-in-aid system 补助拨款办法 /18Z4TA  
approved assets 核准资产 -TnvX (ok4  
approved basket stock 认可一篮子证券 a*4"j2j v  
approved budget 核准预算 _?UW,5=O  
approved charitable donation 认可慈善捐款 !'uLV#YEZ  
approved charitable institution 认可慈善机构 ENu`@S='I3  
approved currency 核准货币；认可货币 ?f1PQ
  
approved estimates 核准预算 Wtl0qug  
approved estimates of expenditure 核准开支预算 (qn ;MN6<  
approved overseas insurer 核准海外保险人 -QH[gi{%`  
approved overseas trust company 核准海外信托公司 !3~VoNh,  
approved pooled investment fund 核准汇集投资基金 f1R&Q  
approved provident fund scheme 认可公积金计划 uP,{yna(  
approved provision 核准拨款 <^:e)W  
approved redeemable share 核准可赎回股份 j.C)KwelBS  
approved regional stock 认可地区性证券 C+{du^c$  
approved retirement scheme 认可退休金计划 jO'+r'2B9  
approved subordinated loan 核准附属贷款 iUuG}rqj  
arbitrage 套戥；套汇；套利 npcB+6  
arbitrageur 套戥者；套汇者 ]TTX<R ZLr  
arbitrary amount 临时款项 oicett=5  
arrangement 措施；安排；协定 y/'^r ?  
arrears 欠款 +R7";.  
arrears of pay 欠付薪酬 -w41Bvz0  
arrears of revenue 逾期未收税款；逾期未收的帐项 8?qEv,W  
articles of association 组织章程；组织细则；组织章程细则 SB5DL_q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cv fh:~L  
ascertainment of profit 确定利润 8J|pj4ce  
"Asia Clear" “亚洲结算系统”