[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 gBX bB9  
allotment notice 股份配售通知；配股通知 {'f=*vMI  
allotment of shares 股份分配 $-mwr,i  
allowable 可获宽免；免税的 qI1JM =  
allowable business loss 可扣除的营业亏损 ;J?zD9  
allowable expenses 可扣税的支出 {gS7pY%_W  
allowance 免税额；津贴；备抵；准备金 0tN/P+!|  
allowance for debts 债项的免税额 t^<ki?*  
allowance for depreciation by wear and tear 耗损折旧免税额 ]y/!GFQ  
allowance for funeral expenses 殡殓费的免税额 J|WkPv2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f\vg<lca  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z%Yq{tAt  
allowance to debtor 给债务人的津贴 :x_;-  
alteration of capital 资本更改 R94ID@L F  
alternate trustee 候补受托人 CDRz3Hu U  
amalgamation 合并 /q6 ^.>b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X>s'_F?  
ambit of charges 征税范围；收费范围 ?_G?SQ  
amended valuation 经修订的估值 ZG-[Gz  
American Commodities Exchange 美国商品交易所 ADlLodG  
American Express Bank Limited 美国运通银行 EY.Z.gMZI(  
American Stock Exchange 美国证券交易所 ?\T):o;/  
amortization 摊销 <0^L L  
amount due from banks 存放银行同业的款项 rY(h }z  
amount due from banks abroad 存放海外银行同业的款项 @:G#[>nKe  
amount due from holding companies 控股公司欠款 /AUXO]  
amount due from local banks 存放本港银行同业的款项 EN@
Pr `R  
amount due to banks 银行同业的存款 Bpl(s +  
amount due to banks abroad 海外银行同业的存款 ]`O??wN  
amount due to holding companies 控股公司存款 /Es&~Fn  
amount due to local banks 本港银行同业的存款 FTZaN1%`  
amount due to outport banks 外埠银行同业的存款 >=3ay^(Y2D  
amount for note issue 发行纸币的款额 8j &LU,  
amount of bond 担保契据的款额 /-&a]PJ  
amount of consideration 代价款额 H7R6Ljd?&S  
amount of contribution 供款数额 Uz; pNW Mk  
amount of indebtedness 负债款额 sRf?JyB  
amount of principal of the loan 贷款本金额 ugMfpT)  
amount of rates chargeable 应征差饷数额 c27\S?\ Jd  
amount of share capital 股本额 *lws7R  
amount of sums assured 承保款额 $tFmp)  
amount of variation 变动幅度 Zjkrne{  
amount of vote 拨款数额 `F TA{ ba  
amount payable 应付款额 !&8HA   
amount receivable 应收款额 i slg5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -c'~0g]<  
analysis 分析 A@k`$xevVj  
ancillary risk 附属风险 J+20]jI  
annual account 周年帐目；周年帐目报表；年度决算；年结  vB T]a  
annual accounting date 年结日期 >ay% !X@3"  
annual allowance 每年免税额；年积金；年度津贴；年津 BF(.^oh"n0  
annual balance 年度余额 B&k"B?9m
L  
annual disposable income 每年可动用收入 j@+QwZL|  
annual estimates 周年预算 G^=C#9c.m  
annual fee 年费 {Kkut?5  
annual general meeting 周年大会 .q7|z3@,  
annual growth rate 年增率；每年增长率 bB`p-1  
annual long-term supplement 长期个案每年补助金 \z>L,U  
annual pensionable emolument 可供计算退休金的年薪 57eA( uI  
annual report 年报 ('7qJkV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A ^wIsAxT  
annual return 周年报表；周年申报表；每年报税表格 [N4#R  
Annual Return Rules 《周年报表规则》 Y$ To)qo  
annual review of consumer prices 每年消费物价回顾 y&$v@]t1  
annual roll-forward basis 逐年延展方式 v*k}{M  
annual salary 年薪 \ZPmPu9^(  
annual statement 年度报表；年度决算表 /kKF|Hg`c  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 S>s{ t=AY~  
annuitant 年金受益人 %uW q)D4r  
annuity 年金 @z!|HLD+  
annuity contract 年金合约 %Vp'^,&S  
annuity on human life 人寿年金 Y &"rf   
antecedent debt 先前的债项 +)eI8o0#  
ante-dated cheque 倒填日期支票 ndU<,{r  
anticipated expenditure 预期开支  "0( _  
anticipated net profit 预期纯利 eURj'8o),  
anticipated revenue 预期收入 I"<ACM  
anti-inflation measure 反通货膨胀措施 s;eOX\0  
anti-inflationary stance 反通货膨胀立场 p Y[dJxB  
apparent deficit 表面赤字 tEXY>=  
apparent financial solvency 表面偿债能力 3"ii_#1  
apparent partner 表面合伙人 b^~"4fU  
application for personal assessment 个人入息课税申请书 |wFfVDp  
application of fund 资金应用 Fs,#d%4@%  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ClvqI"Rd  
appointed actuary 委任精算师 k;bdzcMkQ  
appointed auditor 委任核数师；委任审计师 {!`0i  
appointed trustee 委任的受托人 [9S
?  
appointer 委任人  A/zZ%h  
apportioned pro rata 按比例分摊 hH|m
oj]  
apportionment 分配；分摊 #M5R>&?Jqz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @d]a#ypU  
apportionment formula 分摊方程式 Y"RjMyQh  
apportionment of estate duty 遗产税的分摊 9+o`/lk1  
appraisal 估价；评估 2MapB *  
appreciable growth 可观增长  *Fe  
appreciable impact 显着影响 W"a%IO%'  
appreciable increase 可观增长 KkJK5dZo  
appreciation 增值；升值 ^mA^7jB  
appreciation against other currencies 相对其他货币升值 ta\CZp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V"T48~Ue  
appreciation tax 增值税 SQ_w~'(  
appropriation 拨款；拨用；拨付 Pq@%MF]5  
appropriation account 拨款帐目 ksB-fOv*N  
Appropriation Bill 拨款法案 ^-yEb\\i  
appropriation-in-aid system 补助拨款办法 Hmi]qK[F  
approved assets 核准资产 fi6i{(K  
approved basket stock 认可一篮子证券 ?pF7g$>q  
approved budget 核准预算 ~F ,mc.  
approved charitable donation 认可慈善捐款 O ~1vX9  
approved charitable institution 认可慈善机构 -9Ll'fbq  
approved currency 核准货币；认可货币 ah(lH5r  
approved estimates 核准预算 X
4"D Lt"  
approved estimates of expenditure 核准开支预算 Q,.[y"m9Y.  
approved overseas insurer 核准海外保险人 l^B PTg)X@  
approved overseas trust company 核准海外信托公司 m1mA:R\zM  
approved pooled investment fund 核准汇集投资基金 ;6T>p  
approved provident fund scheme 认可公积金计划 E mUA38
 
approved provision 核准拨款 VX!UT =;  
approved redeemable share 核准可赎回股份 cM= ?{W7~  
approved regional stock 认可地区性证券 #@*;Y(9Ol  
approved retirement scheme 认可退休金计划 Z?7XuELKV  
approved subordinated loan 核准附属贷款 ;E"TOC  
arbitrage 套戥；套汇；套利 P}AfXgr  
arbitrageur 套戥者；套汇者 hd@ >p.  
arbitrary amount 临时款项 _|!FhZ  
arrangement 措施；安排；协定 91 ]"D;NN  
arrears 欠款 l20fA-T _I  
arrears of pay 欠付薪酬 zuq7 x 7
 
arrears of revenue 逾期未收税款；逾期未收的帐项 'k?%39  
articles of association 组织章程；组织细则；组织章程细则 U=<d
;2N#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YhVV~bvz*  
ascertainment of profit 确定利润 Z;n b nRz  
"Asia Clear" “亚洲结算系统”