[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  OK(xG3T  
allotment notice 股份配售通知；配股通知 0[f[6mm%m  
allotment of shares 股份分配 Zd}12HFq  
allowable 可获宽免；免税的 rpUTn!*u/  
allowable business loss 可扣除的营业亏损 /V }Z,'+   
allowable expenses 可扣税的支出 @:}la  
allowance 免税额；津贴；备抵；准备金 "^oU&]KQJ  
allowance for debts 债项的免税额 YQ>O6:%  
allowance for depreciation by wear and tear 耗损折旧免税额 0|6Y%a\U  
allowance for funeral expenses 殡殓费的免税额 vDIsawbHD  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `$MO;Fv,G  
allowance for repairs and outgoings 修葺及支出方面的免税额 48_( 'z*>  
allowance to debtor 给债务人的津贴 x~ID[  
alteration of capital 资本更改 ]sI\.a  
alternate trustee 候补受托人 SB`xr!~A]  
amalgamation 合并 >FS}{O2c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j8+>E?nm  
ambit of charges 征税范围；收费范围 NNMn
,J  
amended valuation 经修订的估值 ?CldcxM#  
American Commodities Exchange 美国商品交易所 KB{IWu  
American Express Bank Limited 美国运通银行 C@g/{?\  
American Stock Exchange 美国证券交易所 QT=i>X  
amortization 摊销 ,<$rSvMfg  
amount due from banks 存放银行同业的款项 }l&y8,[:  
amount due from banks abroad 存放海外银行同业的款项 vDyG xU!#\  
amount due from holding companies 控股公司欠款 _zkT x7H  
amount due from local banks 存放本港银行同业的款项 '
;m;K (g  
amount due to banks 银行同业的存款 p*l=rni4  
amount due to banks abroad 海外银行同业的存款 o1k+dJUd  
amount due to holding companies 控股公司存款 ==S^IBG  
amount due to local banks 本港银行同业的存款 rP#&WSLVj  
amount due to outport banks 外埠银行同业的存款 c9djBUAk&  
amount for note issue 发行纸币的款额 g>g*1oS  
amount of bond 担保契据的款额 cUO$IR)yL  
amount of consideration 代价款额 -XnOj2  
amount of contribution 供款数额 @k\,XV`T~t  
amount of indebtedness 负债款额 ]G^9PZ-  
amount of principal of the loan 贷款本金额 u $B24Cy.  
amount of rates chargeable 应征差饷数额 q{+}0!o  
amount of share capital 股本额 %r&36d'  
amount of sums assured 承保款额 7eW6$$ju,N  
amount of variation 变动幅度 Ap 3B'  
amount of vote 拨款数额 |E;+j\  
amount payable 应付款额 h gu\~}kD  
amount receivable 应收款额 !r9rTS]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `~\8fN  
analysis 分析 pktnX-Slt  
ancillary risk 附属风险 Y~w1_>b  
annual account 周年帐目；周年帐目报表；年度决算；年结 9Q1w$t~Y  
annual accounting date 年结日期 p.H`lbVY  
annual allowance 每年免税额；年积金；年度津贴；年津 Htfq?\ FD  
annual balance 年度余额 wr~Qy4 ny  
annual disposable income 每年可动用收入 .KtK<Ps[S  
annual estimates 周年预算 D={$l'y9p  
annual fee 年费 MHGaf`7ro  
annual general meeting 周年大会 _#uRKy<`N  
annual growth rate 年增率；每年增长率 BU7QK_zT:  
annual long-term supplement 长期个案每年补助金 *1T~ruNqa  
annual pensionable emolument 可供计算退休金的年薪 r?dkE=B  
annual report 年报 PZ#aq~>w
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 T!Lv%i*|Y  
annual return 周年报表；周年申报表；每年报税表格 qQ1D}c@  
Annual Return Rules 《周年报表规则》 ~f( #S*Ic  
annual review of consumer prices 每年消费物价回顾 Kzy9i/bL  
annual roll-forward basis 逐年延展方式 +n)
bWB%  
annual salary 年薪 9$}>O]  
annual statement 年度报表；年度决算表 eLb
h1L  
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 i[w&!mn%  
annuitant 年金受益人 6WoFf  
annuity 年金 j&b<YPZ  
annuity contract 年金合约 ]\]mwvLT  
annuity on human life 人寿年金 +;Gvp=hk  
antecedent debt 先前的债项 P ?96;  
ante-dated cheque 倒填日期支票 6z
i Mf  
anticipated expenditure 预期开支 2vddx<&  
anticipated net profit 预期纯利 t}MT<Jj  
anticipated revenue 预期收入 K6
@ %@v  
anti-inflation measure 反通货膨胀措施 uC6e2py<[  
anti-inflationary stance 反通货膨胀立场 )}vUYTU1  
apparent deficit 表面赤字 #qJ6iA6{  
apparent financial solvency 表面偿债能力 RB;2  
apparent partner 表面合伙人 v+dT7*^@  
application for personal assessment 个人入息课税申请书 VTi;y{  
application of fund 资金应用 PW
yFys  
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 2uMSeSx$  
appointed actuary 委任精算师 .Np!Qp1*  
appointed auditor 委任核数师；委任审计师 6)FM83zk)K  
appointed trustee 委任的受托人 JD AX^]  
appointer 委任人 RLGIST`  
apportioned pro rata 按比例分摊 @[n%q.|VB  
apportionment 分配；分摊 O<XNI(@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >R.!Qze\G  
apportionment formula 分摊方程式 h*sL' fJ]  
apportionment of estate duty 遗产税的分摊 v{8r46Y~Z)  
appraisal 估价；评估 "c![s%  
appreciable growth 可观增长 s&DAO r!i  
appreciable impact 显着影响 rKl
  
appreciable increase 可观增长 0,iG9D7  
appreciation 增值；升值 n.o_._mu2  
appreciation against other currencies 相对其他货币升值 '%a:L^a?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t~Ic{%bdA  
appreciation tax 增值税 HLh]*tQG  
appropriation 拨款；拨用；拨付 :K!L-*>A9  
appropriation account 拨款帐目 QR$m i1Vv\  
Appropriation Bill 拨款法案 j'UWgwB  
appropriation-in-aid system 补助拨款办法 t /lU
*  
approved assets 核准资产 SWNT}{x]  
approved basket stock 认可一篮子证券 %
B| Ca&  
approved budget 核准预算 X"T)X#:)  
approved charitable donation 认可慈善捐款 '9AYE"7Ydk  
approved charitable institution 认可慈善机构 i^rHZmT  
approved currency 核准货币；认可货币 8=mx5Gwz-  
approved estimates 核准预算 _n4C~  
approved estimates of expenditure 核准开支预算 Nxm '* -A  
approved overseas insurer 核准海外保险人 ^YEMR C  
approved overseas trust company 核准海外信托公司 *bi;mQ  
approved pooled investment fund 核准汇集投资基金 iF"kR]ZL  
approved provident fund scheme 认可公积金计划 D5!I{hp"  
approved provision 核准拨款 /qd~|[Kx:  
approved redeemable share 核准可赎回股份 MhN8'y(  
approved regional stock 认可地区性证券 \Zn~y--Z  
approved retirement scheme 认可退休金计划 &=lhKt  
approved subordinated loan 核准附属贷款 M|7{ZE`Y  
arbitrage 套戥；套汇；套利 59(} D'lw>  
arbitrageur 套戥者；套汇者 SFRYX,0m  
arbitrary amount 临时款项  L$[1+*  
arrangement 措施；安排；协定 p{w;y6e  
arrears 欠款 w5a; ts_x  
arrears of pay 欠付薪酬  ;.~D!  
arrears of revenue 逾期未收税款；逾期未收的帐项 gy/bA  
articles of association 组织章程；组织细则；组织章程细则 ^]$rh.7&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a,[NcdG  
ascertainment of profit 确定利润 H(Ad"1~.#  
"Asia Clear" “亚洲结算系统”