[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 iN}BMd.U  
allotment notice 股份配售通知；配股通知 ]:Q7Gys  
allotment of shares 股份分配 .)wj{(>TJ  
allowable 可获宽免；免税的 &M," %w!  
allowable business loss 可扣除的营业亏损 SwDUg
}M~  
allowable expenses 可扣税的支出 >QusXD"L>  
allowance 免税额；津贴；备抵；准备金 kS>'6x
XH  
allowance for debts 债项的免税额 YS_9M Pi  
allowance for depreciation by wear and tear 耗损折旧免税额 >:ZlYZ6sI  
allowance for funeral expenses 殡殓费的免税额 _n3Jf<Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~YuRi#CTD:  
allowance for repairs and outgoings 修葺及支出方面的免税额 \E'Nk$V3  
allowance to debtor 给债务人的津贴
J6!t"eB+  
alteration of capital 资本更改 OGy/8B2c  
alternate trustee 候补受托人 F7(~v2|  
amalgamation 合并 '(/ZJ88JP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =](c7HEQf  
ambit of charges 征税范围；收费范围 KAg<s}gQJ  
amended valuation 经修订的估值 9iQcK&D 2  
American Commodities Exchange 美国商品交易所 %;.|?gR  
American Express Bank Limited 美国运通银行 }G8RJxy  
American Stock Exchange 美国证券交易所 zr0_SCh;2  
amortization 摊销 VD\pQ.=  
amount due from banks 存放银行同业的款项 NRS!Ox  
amount due from banks abroad 存放海外银行同业的款项 x*#F|N4~',  
amount due from holding companies 控股公司欠款 lA4Bq  
amount due from local banks 存放本港银行同业的款项 3q:-98DT  
amount due to banks 银行同业的存款 y>S.B/d  
amount due to banks abroad 海外银行同业的存款 !U"1ZsO)l  
amount due to holding companies 控股公司存款 g~L1e5C]z  
amount due to local banks 本港银行同业的存款 MwxfTH"wi  
amount due to outport banks 外埠银行同业的存款 S?{|qlpy  
amount for note issue 发行纸币的款额 -5NP@  
amount of bond 担保契据的款额 lQ%]](a6  
amount of consideration 代价款额 Ih}I`wY-  
amount of contribution 供款数额 Ii?"`d+JA  
amount of indebtedness 负债款额 6,'!z ?d%  
amount of principal of the loan 贷款本金额 &DX9m4,y  
amount of rates chargeable 应征差饷数额 *JG?^G"l  
amount of share capital 股本额 r +] J {k  
amount of sums assured 承保款额 EX>|+zYL  
amount of variation 变动幅度 F<?e79},`  
amount of vote 拨款数额 lLHHuQpuj  
amount payable 应付款额 %iI0JF*Ez  
amount receivable 应收款额 4\q7.X+^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `07u}]d8  
analysis 分析 R]%ZqT{P S  
ancillary risk 附属风险 >GiM?*cC  
annual account 周年帐目；周年帐目报表；年度决算；年结 s,^?|Eo;0  
annual accounting date 年结日期 +w/Ax[ K  
annual allowance 每年免税额；年积金；年度津贴；年津 g1\4Jb  
annual balance 年度余额 -[#Mx}%  
annual disposable income 每年可动用收入 Jkt L|u:k  
annual estimates 周年预算 h<*l=`#  
annual fee 年费 .2hQ!)+  
annual general meeting 周年大会 Y#
PbC  
annual growth rate 年增率；每年增长率 "b*.>QuZ  
annual long-term supplement 长期个案每年补助金 1h\:
Lj  
annual pensionable emolument 可供计算退休金的年薪 {e2 (  
annual report 年报 a#1LGH7E8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +asJV1a  
annual return 周年报表；周年申报表；每年报税表格 xIF z@9+k  
Annual Return Rules 《周年报表规则》 u+s#Fee I  
annual review of consumer prices 每年消费物价回顾 <Ebkb3_  
annual roll-forward basis 逐年延展方式 4j!MjlG$  
annual salary 年薪 v,RLN`CID  
annual statement 年度报表；年度决算表 d@"eWvnlZ  
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 *&e+z-E  
annuitant 年金受益人 Bh*~I_Ta>  
annuity 年金 }i/&m&VU  
annuity contract 年金合约 8N(bLGUG  
annuity on human life 人寿年金 g\ @ 
nA4  
antecedent debt 先前的债项 JBE'B Q@  
ante-dated cheque 倒填日期支票 6mEW*qp2F  
anticipated expenditure 预期开支 UL [4sv6\9  
anticipated net profit 预期纯利 m7kDxs(KO  
anticipated revenue 预期收入 V#!ypX]AB[  
anti-inflation measure 反通货膨胀措施 44?5]C7  
anti-inflationary stance 反通货膨胀立场 (k M\R|  
apparent deficit 表面赤字 nl5K1!1  
apparent financial solvency 表面偿债能力 )1j~(C)E8  
apparent partner 表面合伙人  jjvm<;lv  
application for personal assessment 个人入息课税申请书 @V] Wm1g  
application of fund 资金应用 OP2!lEs  
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 &tD`~  
appointed actuary 委任精算师
N>Y`>5  
appointed auditor 委任核数师；委任审计师 F4Ft~:a  
appointed trustee 委任的受托人 S M987Y!B  
appointer 委任人 Ph]e\  
apportioned pro rata 按比例分摊 =Gd[Qn83.%  
apportionment 分配；分摊 ]qXHalHY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X@9_ukdpu  
apportionment formula 分摊方程式 ]rn!+z  
apportionment of estate duty 遗产税的分摊 ynM{hN.+H  
appraisal 估价；评估 u h#PZ xnP  
appreciable growth 可观增长 >o 3X)  
appreciable impact 显着影响 #Opfc8pm'  
appreciable increase 可观增长 S97.O@V!$  
appreciation 增值；升值 =]xNpX)  
appreciation against other currencies 相对其他货币升值 l(=#c
/f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4 PD"[a="  
appreciation tax 增值税 +@%9pbM"z  
appropriation 拨款；拨用；拨付 6{azzk8  
appropriation account 拨款帐目 B[4y(Im  
Appropriation Bill 拨款法案 YhLtf(r  
appropriation-in-aid system 补助拨款办法 <?qmB}Y  
approved assets 核准资产 %/etoK  
approved basket stock 认可一篮子证券 r-N2*uYtu  
approved budget 核准预算 a4`@z:l  
approved charitable donation 认可慈善捐款 }~QB2&3  
approved charitable institution 认可慈善机构 {K3\S 0L  
approved currency 核准货币；认可货币  TWx<)  
approved estimates 核准预算   |J(]  
approved estimates of expenditure 核准开支预算 f[.hN  
approved overseas insurer 核准海外保险人 ?]9uHrdsN}  
approved overseas trust company 核准海外信托公司 d*A>P  
approved pooled investment fund 核准汇集投资基金 (m04Z2#  
approved provident fund scheme 认可公积金计划 xA!o"VZPq7  
approved provision 核准拨款 0E\R\KO$>  
approved redeemable share 核准可赎回股份 XZ|"7as  
approved regional stock 认可地区性证券 '12|:t&7  
approved retirement scheme 认可退休金计划 Vg \-^$  
approved subordinated loan 核准附属贷款 0Ba
L!^>  
arbitrage 套戥；套汇；套利 i $I|JJJ  
arbitrageur 套戥者；套汇者 87<y
_P@{  
arbitrary amount 临时款项 _"0n.JQg  
arrangement 措施；安排；协定 xo@N~
 
arrears 欠款 bq(*r:`"  
arrears of pay 欠付薪酬 n"FOCcTIs  
arrears of revenue 逾期未收税款；逾期未收的帐项 (sqS(xIY  
articles of association 组织章程；组织细则；组织章程细则 P< WD_W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cC}s
5`  
ascertainment of profit 确定利润 ]NFDE-Jz]  
"Asia Clear" “亚洲结算系统”