[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 FZtT2Z4 &i  
allotment notice 股份配售通知；配股通知 (o4':/es  
allotment of shares 股份分配 =5
5V<VI  
allowable 可获宽免；免税的 }fL ]}&  
allowable business loss 可扣除的营业亏损 `.3{  
allowable expenses 可扣税的支出 4"#F=f0  
allowance 免税额；津贴；备抵；准备金 &Xi]0\M)  
allowance for debts 债项的免税额 *Rgl (Ba  
allowance for depreciation by wear and tear 耗损折旧免税额 uvJmEBL:  
allowance for funeral expenses 殡殓费的免税额 5h6-aQU[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t|C?=:_  
allowance for repairs and outgoings 修葺及支出方面的免税额 XwDt8TxL  
allowance to debtor 给债务人的津贴 EOXuc9> G  
alteration of capital 资本更改 9q m'qx  
alternate trustee 候补受托人 ?d_vD@+\  
amalgamation 合并 V$bq|r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W/.Wp|C}K3  
ambit of charges 征税范围；收费范围 ';LsEI[  
amended valuation 经修订的估值 F%$lcQ04%  
American Commodities Exchange 美国商品交易所 IwR=@Ne8  
American Express Bank Limited 美国运通银行 *1h@Jb34  
American Stock Exchange 美国证券交易所 Kh{_Bd
N  
amortization 摊销 s){R/2O3F  
amount due from banks 存放银行同业的款项 vHN/~k#  
amount due from banks abroad 存放海外银行同业的款项 jQ['f\R  
amount due from holding companies 控股公司欠款 
D
I[  
amount due from local banks 存放本港银行同业的款项 HG^
~7oMf  
amount due to banks 银行同业的存款 wlpcuz@  
amount due to banks abroad 海外银行同业的存款 .J?RaH{i  
amount due to holding companies 控股公司存款 7pM&))
R  
amount due to local banks 本港银行同业的存款 74
a k|(!  
amount due to outport banks 外埠银行同业的存款 7%W@Hr,%F  
amount for note issue 发行纸币的款额 irMBd8WG  
amount of bond 担保契据的款额 p+V::O&&r  
amount of consideration 代价款额 J9P\D!  
amount of contribution 供款数额 tR(L>ZG{  
amount of indebtedness 负债款额 cFHSMRB|P  
amount of principal of the loan 贷款本金额 @B9#Hrc  
amount of rates chargeable 应征差饷数额 S+l>@wa)|  
amount of share capital 股本额 xP &@|Ag  
amount of sums assured 承保款额 at(gem   
amount of variation 变动幅度 J
]|S0JC`  
amount of vote 拨款数额 pp()Hu3J  
amount payable 应付款额 [ZD`t,x(  
amount receivable 应收款额 gF\ac%9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $'KhA6u  
analysis 分析 g_?bWm4br  
ancillary risk 附属风险 }]. |7h  
annual account 周年帐目；周年帐目报表；年度决算；年结 qWJap-hb  
annual accounting date 年结日期 :@S=0|:j  
annual allowance 每年免税额；年积金；年度津贴；年津 ~>$z1o&}.  
annual balance 年度余额 H%;pPkIi  
annual disposable income 每年可动用收入 t![972.&  
annual estimates 周年预算 J7k=5Fqej;  
annual fee 年费 5#::42oE  
annual general meeting 周年大会
(Kj>Ao  
annual growth rate 年增率；每年增长率 c+jnQM'  
annual long-term supplement 长期个案每年补助金 y2Vc[o(NP  
annual pensionable emolument 可供计算退休金的年薪 (qDJgf4fgn  
annual report 年报 9mEhZ"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'Me(qpsq  
annual return 周年报表；周年申报表；每年报税表格 wD SSgk  
Annual Return Rules 《周年报表规则》 e r"gPW  
annual review of consumer prices 每年消费物价回顾 wV'_{/WM  
annual roll-forward basis 逐年延展方式
F8B:P7I  
annual salary 年薪 1wW4bg 5  
annual statement 年度报表；年度决算表 F2v9XMi  
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 D1EHT
}  
annuitant 年金受益人 !={QL:  
annuity 年金 Ps~)l#gue  
annuity contract 年金合约 ^@]yiED{g  
annuity on human life 人寿年金 sVP2$?  
antecedent debt 先前的债项 #J%Fi).^)  
ante-dated cheque 倒填日期支票 (ewcj\l4*  
anticipated expenditure 预期开支 ,62BZyT,T,  
anticipated net profit 预期纯利 ?{>5IjL)en  
anticipated revenue 预期收入 Q] -r'pYr  
anti-inflation measure 反通货膨胀措施 jxnb<!|?H@  
anti-inflationary stance 反通货膨胀立场
%Z(lTvqG  
apparent deficit 表面赤字 5S4`.'  
apparent financial solvency 表面偿债能力 qb5I
pI{U  
apparent partner 表面合伙人 #}xPOz7:  
application for personal assessment 个人入息课税申请书 >IHf5})R  
application of fund 资金应用 #DcK{
|ty  
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 ~PCS_  
appointed actuary 委任精算师 6/Z 8/PL  
appointed auditor 委任核数师；委任审计师 qGie~S ##  
appointed trustee 委任的受托人 <@=w4\5j9  
appointer 委任人 c1StA  
apportioned pro rata 按比例分摊 < !]7Gt  
apportionment 分配；分摊 kYkck]|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 KQ.cd]6  
apportionment formula 分摊方程式 rE\.[mFI  
apportionment of estate duty 遗产税的分摊 IeBb#Qedz  
appraisal 估价；评估 Xj21:IMR  
appreciable growth 可观增长  U66oe3W  
appreciable impact 显着影响 92L{be;SY  
appreciable increase 可观增长 9R4q^tGR\  
appreciation 增值；升值 7,3v,N|  
appreciation against other currencies 相对其他货币升值 n:YA4t7S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )F: UkS  
appreciation tax 增值税 RQ[6svfP  
appropriation 拨款；拨用；拨付 ,YmTx  
appropriation account 拨款帐目 i%9xt1 c_  
Appropriation Bill 拨款法案 ~

*P9_<  
appropriation-in-aid system 补助拨款办法 [E/8E h <  
approved assets 核准资产 #:/-8Z(0  
approved basket stock 认可一篮子证券 |HK/*B  
approved budget 核准预算 mKBPIQ+ZS  
approved charitable donation 认可慈善捐款 %:[Y/K-   
approved charitable institution 认可慈善机构 Mhg_z.Z  
approved currency 核准货币；认可货币 p\M\mK  
approved estimates 核准预算 sTO9>~sj  
approved estimates of expenditure 核准开支预算 gnU##Km|  
approved overseas insurer 核准海外保险人 j es[a  
approved overseas trust company 核准海外信托公司 Cg&cz]*q|  
approved pooled investment fund 核准汇集投资基金 84maX'  
approved provident fund scheme 认可公积金计划 `Yc>I!iN  
approved provision 核准拨款 @KC;"u'C  
approved redeemable share 核准可赎回股份 Q GDfX _  
approved regional stock 认可地区性证券 ZNG{:5u,  
approved retirement scheme 认可退休金计划 Fv9n>%W&  
approved subordinated loan 核准附属贷款 b `.h+=3  
arbitrage 套戥；套汇；套利 RDQK_Ef:  
arbitrageur 套戥者；套汇者 =k22f`8ew  
arbitrary amount 临时款项 )F4P-u  
arrangement 措施；安排；协定 :[7.YQ   
arrears 欠款 L\X2Olfz1  
arrears of pay 欠付薪酬 Y/< ],1U  
arrears of revenue 逾期未收税款；逾期未收的帐项 SiSxym  
articles of association 组织章程；组织细则；组织章程细则 kc70HrG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v"G)G)*z  
ascertainment of profit 确定利润 1\+d 5Q0  
"Asia Clear" “亚洲结算系统”