[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 n3 isLNvIp  
allotment notice 股份配售通知；配股通知 zclt2?  
allotment of shares 股份分配 6by5V ESx  
allowable 可获宽免；免税的 Bq79Ev .-  
allowable business loss 可扣除的营业亏损 hS*3yCE"8  
allowable expenses 可扣税的支出 +wD--24!(  
allowance 免税额；津贴；备抵；准备金 \ts:'  
allowance for debts 债项的免税额 nHD4J;l  
allowance for depreciation by wear and tear 耗损折旧免税额 EZ1H0fm  
allowance for funeral expenses 殡殓费的免税额 oF]0o`U&a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YXrTm[P  
allowance for repairs and outgoings 修葺及支出方面的免税额 5{,/m
"-  
allowance to debtor 给债务人的津贴 H&mw!=FV0  
alteration of capital 资本更改 P~ffgzP  
alternate trustee 候补受托人 ouVR[w>V  
amalgamation 合并 fcnbPO0M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ThJLaNS  
ambit of charges 征税范围；收费范围 "JJ )w0  
amended valuation 经修订的估值 }` f%"Z  
American Commodities Exchange 美国商品交易所 #jA|
04w  
American Express Bank Limited 美国运通银行 :'1ePq  
American Stock Exchange 美国证券交易所 W zy8  
amortization 摊销 TeHL=\L-^  
amount due from banks 存放银行同业的款项 f*W<N06EZ  
amount due from banks abroad 存放海外银行同业的款项 9Hlu%R  
amount due from holding companies 控股公司欠款 (d4z NYK  
amount due from local banks 存放本港银行同业的款项 A3$ rPb8  
amount due to banks 银行同业的存款 )l[ +7  
amount due to banks abroad 海外银行同业的存款 :E4i@ O7%  
amount due to holding companies 控股公司存款 Wj.)wr!  
amount due to local banks 本港银行同业的存款 h!yF  
amount due to outport banks 外埠银行同业的存款 (yc$W9  
amount for note issue 发行纸币的款额 ?v8RY,Q30  
amount of bond 担保契据的款额 ;P5\EJo  
amount of consideration 代价款额 78dmXOZ'_h  
amount of contribution 供款数额 f7d)  
amount of indebtedness 负债款额 <wj2:Z0  
amount of principal of the loan 贷款本金额
|=N8X  
amount of rates chargeable 应征差饷数额 P0' ;65  
amount of share capital 股本额 A){kitx-i)  
amount of sums assured 承保款额 &Vnet7L fU  
amount of variation 变动幅度 "^22Y}VB  
amount of vote 拨款数额 53B Xz= k  
amount payable 应付款额 |=jgrm1yj  
amount receivable 应收款额 )c]GgPH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c)iQ3 _&=  
analysis 分析 ?P{C=Td2z  
ancillary risk 附属风险 #vLDNR  
annual account 周年帐目；周年帐目报表；年度决算；年结 N7+K$)3  
annual accounting date 年结日期 2$qeNy  
annual allowance 每年免税额；年积金；年度津贴；年津 cO)GiWE  
annual balance 年度余额 HmbTV(lC  
annual disposable income 每年可动用收入 &rcr])jg[  
annual estimates 周年预算 d/P$qMD  
annual fee 年费 AGK+~EjL@  
annual general meeting 周年大会 ik7#Og~3  
annual growth rate 年增率；每年增长率 Ujq)h:`  
annual long-term supplement 长期个案每年补助金 <C# s0UX  
annual pensionable emolument 可供计算退休金的年薪 6st(s@>  
annual report 年报 5A~w_p*}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T_v  
annual return 周年报表；周年申报表；每年报税表格 kJJQcjAP:  
Annual Return Rules 《周年报表规则》 F_YZV)q!W  
annual review of consumer prices 每年消费物价回顾 {:S{a+ 9~  
annual roll-forward basis 逐年延展方式 -7m;rD4J  
annual salary 年薪 k(%RX_]C  
annual statement 年度报表；年度决算表 %b@>riR(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 4sNM#]%|  
annuitant 年金受益人 oJ
yC{G  
annuity 年金 *Vv ;NA/  
annuity contract 年金合约 la|#SS95  
annuity on human life 人寿年金 sDJ5'ul  
antecedent debt 先前的债项 6Oo'&3 @  
ante-dated cheque 倒填日期支票 /xrt,M@  
anticipated expenditure 预期开支 K# _plpr  
anticipated net profit 预期纯利  ^4 es  
anticipated revenue 预期收入 4.H!rkMM  
anti-inflation measure 反通货膨胀措施 m='+->O*'l  
anti-inflationary stance 反通货膨胀立场 bcz<t)  
apparent deficit 表面赤字 oDKgW?x  
apparent financial solvency 表面偿债能力 +1h^9Y'  
apparent partner 表面合伙人 gj6"U{
D  
application for personal assessment 个人入息课税申请书 .}
Bb :*@  
application of fund 资金应用 g6 7*Bs  
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 NmOQ7T  
appointed actuary 委任精算师 ^Ud`2 OW;2  
appointed auditor 委任核数师；委任审计师 ~X`vRSrH  
appointed trustee 委任的受托人 6\~m{@  
appointer 委任人 ,!sAr;Rk`  
apportioned pro rata 按比例分摊 2z )h,<D  
apportionment 分配；分摊 g&_0)(a\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `z+:Z>>  
apportionment formula 分摊方程式 d{ OY  
apportionment of estate duty 遗产税的分摊 f4@Dn >BJ  
appraisal 估价；评估 V+Cb.$@  
appreciable growth 可观增长 A4(^I u  
appreciable impact 显着影响 {Z-5  
appreciable increase 可观增长 M7jDV|Go  
appreciation 增值；升值 jW
P(7}U  
appreciation against other currencies 相对其他货币升值 %[N ef
A(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t kNuM0  
appreciation tax 增值税 hDmVv;M:  
appropriation 拨款；拨用；拨付 Ge(r6"%7  
appropriation account 拨款帐目 .JQR5R |Q  
Appropriation Bill 拨款法案 Z [68ji]  
appropriation-in-aid system 补助拨款办法 e[Q(OV5(R  
approved assets 核准资产 xu& v(C9  
approved basket stock 认可一篮子证券 eYsO%y\I  
approved budget 核准预算 0F
Eb[+N  
approved charitable donation 认可慈善捐款 ukG1<j7.  
approved charitable institution 认可慈善机构 \ZCc~muR  
approved currency 核准货币；认可货币 IXd&$h]Lq  
approved estimates 核准预算 )I!l:!Ij*D  
approved estimates of expenditure 核准开支预算 ^0X86  
approved overseas insurer 核准海外保险人 T3M 4r|  
approved overseas trust company 核准海外信托公司 ;9u6]%hQTX  
approved pooled investment fund 核准汇集投资基金 OP:;?Fs9`  
approved provident fund scheme 认可公积金计划 __3Cjo^6&  
approved provision 核准拨款 .0\Wu+  
approved redeemable share 核准可赎回股份 k`\DC\0RG  
approved regional stock 认可地区性证券 :hxfd b-  
approved retirement scheme 认可退休金计划 zZ;tSK
L  
approved subordinated loan 核准附属贷款 &yVii^  
arbitrage 套戥；套汇；套利 ? +`Zef.g  
arbitrageur 套戥者；套汇者 (CuaBHR  
arbitrary amount 临时款项 m;Sw`nw?  
arrangement 措施；安排；协定 vcV=9q8P1  
arrears 欠款 %v}:#_va]  
arrears of pay 欠付薪酬 ;y"E}h  
arrears of revenue 逾期未收税款；逾期未收的帐项 H+*o @0C\~  
articles of association 组织章程；组织细则；组织章程细则 (`>4~?|+T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 We9C9)0  
ascertainment of profit 确定利润 EkXns%][L  
"Asia Clear" “亚洲结算系统”