[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 asmMl9)(`  
allotment notice 股份配售通知；配股通知 ko$bCG%  
allotment of shares 股份分配 Quc9lL  
allowable 可获宽免；免税的 cAV9.VS<L  
allowable business loss 可扣除的营业亏损 ! E#XmYhX=  
allowable expenses 可扣税的支出 tWdj"n%  
allowance 免税额；津贴；备抵；准备金 Tg)Fr)  
allowance for debts 债项的免税额 )9{?C4NQ  
allowance for depreciation by wear and tear 耗损折旧免税额 |:L<Ko  
allowance for funeral expenses 殡殓费的免税额 <s)+V6\E  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &tkkn2t  
allowance for repairs and outgoings 修葺及支出方面的免税额 TOeJnk  
allowance to debtor 给债务人的津贴 Iy6"2$%a  
alteration of capital 资本更改 L&][730  
alternate trustee 候补受托人 MjQKcL4%7  
amalgamation 合并 N9Y,%lQ|B8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8s6[?=nM  
ambit of charges 征税范围；收费范围 Q!zg=_z-  
amended valuation 经修订的估值 G@BF<
e{  
American Commodities Exchange 美国商品交易所 }<9*eAn`  
American Express Bank Limited 美国运通银行 u&mB;:&  
American Stock Exchange 美国证券交易所 VfAIx]Fa  
amortization 摊销 e(O"V3wq*6  
amount due from banks 存放银行同业的款项 M)!8`]  
amount due from banks abroad 存放海外银行同业的款项 71mdU6Kq  
amount due from holding companies 控股公司欠款 6Z\[{S];  
amount due from local banks 存放本港银行同业的款项 ,A
hQA  
amount due to banks 银行同业的存款 L'`W5B@  
amount due to banks abroad 海外银行同业的存款 ^mm:u<Yt  
amount due to holding companies 控股公司存款 ,H'O`oV!1E  
amount due to local banks 本港银行同业的存款 `7LN?- T  
amount due to outport banks 外埠银行同业的存款  # G0jMQ  
amount for note issue 发行纸币的款额 ij w'7d|,  
amount of bond 担保契据的款额 JGHQ_AI  
amount of consideration 代价款额 ~^UQw?;  
amount of contribution 供款数额 pMHY2t  
amount of indebtedness 负债款额 Xv|~1v %s7  
amount of principal of the loan 贷款本金额 GX4# IRq  
amount of rates chargeable 应征差饷数额 O|O#T.Tg  
amount of share capital 股本额 XuVbi=pN.2  
amount of sums assured 承保款额 APsd^J  
amount of variation 变动幅度 /NNe/7'l  
amount of vote 拨款数额 L ![bf5T  
amount payable 应付款额 6(f[<V!r  
amount receivable 应收款额 t.v@\[{-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C6Ap  4  
analysis 分析 Q >cLGdzO  
ancillary risk 附属风险 sV@kQ:  
annual account 周年帐目；周年帐目报表；年度决算；年结 >t.2!Z_RQ  
annual accounting date 年结日期 _1VtVfiZ{  
annual allowance 每年免税额；年积金；年度津贴；年津 D[x0sly  
annual balance 年度余额 7N+No.vR.  
annual disposable income 每年可动用收入 SuMK=^>%  
annual estimates 周年预算 6! \a8q'z  
annual fee 年费 lBvQ?CJ<y  
annual general meeting 周年大会 O{y2tz3  
annual growth rate 年增率；每年增长率 =P!SN]nFeP  
annual long-term supplement 长期个案每年补助金 {*bXO8vi((  
annual pensionable emolument 可供计算退休金的年薪 Wo< zvut8  
annual report 年报 \h~;n)FI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N1jj\.nB  
annual return 周年报表；周年申报表；每年报税表格 6=3}gd5  
Annual Return Rules 《周年报表规则》 *6cP-Vzd  
annual review of consumer prices 每年消费物价回顾  P 1X8  
annual roll-forward basis 逐年延展方式 Nc()$Nl8  
annual salary 年薪 !G.)%+Z  
annual statement 年度报表；年度决算表 =5a~xlBjD  
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 x>8=CiUE  
annuitant 年金受益人 B8NOPbT  
annuity 年金 ~9#\+[ d_  
annuity contract 年金合约 Edj}\e*-J  
annuity on human life 人寿年金 U{gJn#e/.  
antecedent debt 先前的债项 mWZoo/xtT  
ante-dated cheque 倒填日期支票 J GnL[9P_  
anticipated expenditure 预期开支 7rw}q~CE5  
anticipated net profit 预期纯利 ]i3 2-8%  
anticipated revenue 预期收入 v4kk4}lE  
anti-inflation measure 反通货膨胀措施 N93 ZI|T  
anti-inflationary stance 反通货膨胀立场 D0/ \  
apparent deficit 表面赤字 J 6U3}SO=y  
apparent financial solvency 表面偿债能力 /Li?;H  
apparent partner 表面合伙人 x3xBl_t  
application for personal assessment 个人入息课税申请书 Sp: `Z1kH  
application of fund 资金应用 d\WnuQR[  
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 ~rN~Ql%S  
appointed actuary 委任精算师 {wiw]@c8  
appointed auditor 委任核数师；委任审计师 }@_F( B  
appointed trustee 委任的受托人 t5G@M&d4Eo  
appointer 委任人 ^CX=<  
apportioned pro rata 按比例分摊 LSv0zAIe/  
apportionment 分配；分摊 =ltT6of@o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yeqZPzn  
apportionment formula 分摊方程式 Gt{~u^<  
apportionment of estate duty 遗产税的分摊 @
jA uSBy  
appraisal 估价；评估 OWT5Bjl  
appreciable growth 可观增长 ";AM3  
appreciable impact 显着影响 y)X1!3~(  
appreciable increase 可观增长 `ySLic`  
appreciation 增值；升值 by,"Orpwq;  
appreciation against other currencies 相对其他货币升值 SxcNr5F   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l  3bo  
appreciation tax 增值税 wy eiz7  
appropriation 拨款；拨用；拨付 02q]^3  
appropriation account 拨款帐目 _ #288`bU  
Appropriation Bill 拨款法案 ^\Gaf5{  
appropriation-in-aid system 补助拨款办法 DfgqB3U[  
approved assets 核准资产 v@TP_Ka  
approved basket stock 认可一篮子证券 H]K(`) y}4  
approved budget 核准预算 $q);xs  
approved charitable donation 认可慈善捐款 4zX@TI>j  
approved charitable institution 认可慈善机构 (Vnv"= (  
approved currency 核准货币；认可货币 Ll\y2oJ  
approved estimates 核准预算 ig3HPlC  
approved estimates of expenditure 核准开支预算 WQv%57+  
approved overseas insurer 核准海外保险人 /@-!JF#g  
approved overseas trust company 核准海外信托公司 Q]wM WV  
approved pooled investment fund 核准汇集投资基金 qC]6g  
approved provident fund scheme 认可公积金计划 UPQ?vh2F2  
approved provision 核准拨款 Ry
9kGdqO  
approved redeemable share 核准可赎回股份 3.>M=K~09  
approved regional stock 认可地区性证券 LPO:Ka  
approved retirement scheme 认可退休金计划 *\><MXx  
approved subordinated loan 核准附属贷款 6V)P4ao  
arbitrage 套戥；套汇；套利 <=2\xJfxB  
arbitrageur 套戥者；套汇者 U7i WYdt$  
arbitrary amount 临时款项 `5,46_  
arrangement 措施；安排；协定 VJquB8?H  
arrears 欠款 y}Ji( q~  
arrears of pay 欠付薪酬 k'Is]=3  
arrears of revenue 逾期未收税款；逾期未收的帐项 P]w5`aBM  
articles of association 组织章程；组织细则；组织章程细则 yh~*Kt]9Ya  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L|O[u^  
ascertainment of profit 确定利润 oZm)@Vv;  
"Asia Clear" “亚洲结算系统”