[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 'P39^rb  
allotment notice 股份配售通知；配股通知 iMYvCw/t6  
allotment of shares 股份分配 CSR6  
allowable 可获宽免；免税的 9c46|  
allowable business loss 可扣除的营业亏损 {>pB  
allowable expenses 可扣税的支出 }Sqey:9jH  
allowance 免税额；津贴；备抵；准备金 ?9 m3y0  
allowance for debts 债项的免税额 (;+JM*c2N  
allowance for depreciation by wear and tear 耗损折旧免税额 r"zW=9 O=  
allowance for funeral expenses 殡殓费的免税额 SG$/v  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wwmMpK}f  
allowance for repairs and outgoings 修葺及支出方面的免税额 Y[X5S{H`wj  
allowance to debtor 给债务人的津贴 L5]*ZCDv  
alteration of capital 资本更改 (<=qW_iW  
alternate trustee 候补受托人 !s9<%bp3  
amalgamation 合并 to(OVg7_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Oh5(8.<y  
ambit of charges 征税范围；收费范围 Zj
[Bm\8  
amended valuation 经修订的估值 Bm;{dO  
American Commodities Exchange 美国商品交易所 VgN`' iC`I  
American Express Bank Limited 美国运通银行 )Tpc8Hr  
American Stock Exchange 美国证券交易所 XK{`x<  
amortization 摊销 !c\s)&U7B  
amount due from banks 存放银行同业的款项 ,iB)8Km@U  
amount due from banks abroad 存放海外银行同业的款项 Hvnak{5  
amount due from holding companies 控股公司欠款 _bMD|  
amount due from local banks 存放本港银行同业的款项 0 jVuFl  
amount due to banks 银行同业的存款 Ddghw(9*H  
amount due to banks abroad 海外银行同业的存款 iePpJ>(  
amount due to holding companies 控股公司存款 .KIAeCvl\  
amount due to local banks 本港银行同业的存款 T
=A7f6`  
amount due to outport banks 外埠银行同业的存款 :nd }e  
amount for note issue 发行纸币的款额 ^>72<1U%  
amount of bond 担保契据的款额 |rq~.cA  
amount of consideration 代价款额 M+ ^]j  
amount of contribution 供款数额 d9R0P2  
amount of indebtedness 负债款额 Z>7Oez>  
amount of principal of the loan 贷款本金额 >6@*%LM  
amount of rates chargeable 应征差饷数额 CDO_A\  
amount of share capital 股本额 pW:U|m1dS  
amount of sums assured 承保款额 ST'L \yebc  
amount of variation 变动幅度 s^AQJ{X  
amount of vote 拨款数额 Iu
[ ^"  
amount payable 应付款额 \$yI'q  
amount receivable 应收款额 "Y7RvL!U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +G7A.d`V}  
analysis 分析 H) m!)=\'  
ancillary risk 附属风险 0;!aO.l]K  
annual account 周年帐目；周年帐目报表；年度决算；年结 MztT/31S  
annual accounting date 年结日期 hh
|'Uq3  
annual allowance 每年免税额；年积金；年度津贴；年津 Q^Y>T&Q  
annual balance 年度余额 %[ B &JhT  
annual disposable income 每年可动用收入 ?F(t`0=  
annual estimates 周年预算 $*G]6s
  
annual fee 年费 RD=
! No?  
annual general meeting 周年大会 )fA9,yNJ3  
annual growth rate 年增率；每年增长率 qdAz3iye  
annual long-term supplement 长期个案每年补助金 4:nmo@K&~  
annual pensionable emolument 可供计算退休金的年薪 UDt.w82  
annual report 年报 DJr 8<u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VEwv22'  
annual return 周年报表；周年申报表；每年报税表格 *xkbKkm  
Annual Return Rules 《周年报表规则》 ?N,a {#w  
annual review of consumer prices 每年消费物价回顾 $qP9EZ]JC  
annual roll-forward basis 逐年延展方式 jO3Q@N0_  
annual salary 年薪 P`-(08t  
annual statement 年度报表；年度决算表 E$F)z  
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 \%mR*J+  
annuitant 年金受益人 (xG#D;M0  
annuity 年金 1[} =,uaM  
annuity contract 年金合约 f2uog$Hk  
annuity on human life 人寿年金 F2z^7n.S  
antecedent debt 先前的债项 QI0ARdS  
ante-dated cheque 倒填日期支票 9/~m837x  
anticipated expenditure 预期开支 _@F4s  
anticipated net profit 预期纯利 VB
IPB  
anticipated revenue 预期收入 OAOG&6xu8  
anti-inflation measure 反通货膨胀措施 `w[0q?}"`  
anti-inflationary stance 反通货膨胀立场 K{x<zv&
,  
apparent deficit 表面赤字 NV36Q^Am[  
apparent financial solvency 表面偿债能力 `axNeqM  
apparent partner 表面合伙人 6Ck?O /^  
application for personal assessment 个人入息课税申请书 T~ /Bf  
application of fund 资金应用 QkGr{  
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 tN3Xn]   
appointed actuary 委任精算师 W=GNo9:  
appointed auditor 委任核数师；委任审计师 L6r&Y~+/  
appointed trustee 委任的受托人 J4!Z,-  
appointer 委任人 $Z.c9rY1  
apportioned pro rata 按比例分摊 9} eIidwK  
apportionment 分配；分摊 AH`tk Pd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 31w?bx !Pp  
apportionment formula 分摊方程式 E+JGqk  
apportionment of estate duty 遗产税的分摊 !xj>~7  
appraisal 估价；评估 i:qc2#O:J  
appreciable growth 可观增长 ,y:q]PR  
appreciable impact 显着影响 LL9I:^  
appreciable increase 可观增长 va~:oA  
appreciation 增值；升值 ,(OA5%A9zK  
appreciation against other currencies 相对其他货币升值 T_5 E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @2YO_rL[  
appreciation tax 增值税 B&-;w_K  
appropriation 拨款；拨用；拨付 v@Otp  
appropriation account 拨款帐目 4)/tCv  
Appropriation Bill 拨款法案 VF<{Qx*  
appropriation-in-aid system 补助拨款办法 P)(Ly5$*  
approved assets 核准资产 _L%/NXu,  
approved basket stock 认可一篮子证券 d Aym)  
approved budget 核准预算 ?uk|x!Ko]  
approved charitable donation 认可慈善捐款 Fe"0Hp+  
approved charitable institution 认可慈善机构 */O6cF7  
approved currency 核准货币；认可货币
|PI.xl:ch  
approved estimates 核准预算 }..}]J;To  
approved estimates of expenditure 核准开支预算 r>$jMo.S"  
approved overseas insurer 核准海外保险人 TD! QqLW  
approved overseas trust company 核准海外信托公司 d<`Z{"g NS  
approved pooled investment fund 核准汇集投资基金 l]oGhM;  
approved provident fund scheme 认可公积金计划 %#/7Tl:  
approved provision 核准拨款 U~Uxs\0:  
approved redeemable share 核准可赎回股份 G]QD6b9~  
approved regional stock 认可地区性证券 mEyZ<U9  
approved retirement scheme 认可退休金计划 W5J"#^kdF8  
approved subordinated loan 核准附属贷款 *AZC{jP  
arbitrage 套戥；套汇；套利 D
FE?H  
arbitrageur 套戥者；套汇者 EBK\. [  
arbitrary amount 临时款项 iOjmj0  
arrangement 措施；安排；协定 ${6 ;]ye  
arrears 欠款 `=q)-y_C  
arrears of pay 欠付薪酬 NFmB ^@k  
arrears of revenue 逾期未收税款；逾期未收的帐项 Vwm\a]s  
articles of association 组织章程；组织细则；组织章程细则 XImb" 7|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q?W]g%:)  
ascertainment of profit 确定利润 %8S!l;\H5  
"Asia Clear" “亚洲结算系统”