[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 $q4XcIX 7  
allotment notice 股份配售通知；配股通知 vo:52tCk}m  
allotment of shares 股份分配 Ukk-(gjX  
allowable 可获宽免；免税的 )$2%&9b  
allowable business loss 可扣除的营业亏损 G1`mn$`kq  
allowable expenses 可扣税的支出 jx^|2  
allowance 免税额；津贴；备抵；准备金 Jnh;;<  
allowance for debts 债项的免税额 MAm1w'ol"  
allowance for depreciation by wear and tear 耗损折旧免税额 Co
{MIuL  
allowance for funeral expenses 殡殓费的免税额 x!Z:K5%O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qat45O4A1  
allowance for repairs and outgoings 修葺及支出方面的免税额 9}K(Q=
 
allowance to debtor 给债务人的津贴 =:t@;y  
alteration of capital 资本更改 EM>c%BH<N  
alternate trustee 候补受托人 TFiuz;*|  
amalgamation 合并 'sT}DX(7M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w7=D6`  
ambit of charges 征税范围；收费范围 PCV 58n3  
amended valuation 经修订的估值 .{'Uvn  
American Commodities Exchange 美国商品交易所 N"q+UCRC  
American Express Bank Limited 美国运通银行 o$[a4I  
American Stock Exchange 美国证券交易所 pq/FLYiv  
amortization 摊销 >oM9~7f  
amount due from banks 存放银行同业的款项 ,H#qgnp  
amount due from banks abroad 存放海外银行同业的款项 $
S($97IU=  
amount due from holding companies 控股公司欠款 eR#gG^o8  
amount due from local banks 存放本港银行同业的款项 (hRgYwUa<  
amount due to banks 银行同业的存款 f)u*Q!BDD  
amount due to banks abroad 海外银行同业的存款 V7KtbL#  
amount due to holding companies 控股公司存款 YoSo0fQA  
amount due to local banks 本港银行同业的存款 +O.&64(
 
amount due to outport banks 外埠银行同业的存款 Cu)%s  
amount for note issue 发行纸币的款额 hJ$C%1;  
amount of bond 担保契据的款额 .,d$%lN  
amount of consideration 代价款额 SoXX}<~E4  
amount of contribution 供款数额 wB1-|=K1  
amount of indebtedness 负债款额 4 _c:Vl  
amount of principal of the loan 贷款本金额 vV:MS O'r  
amount of rates chargeable 应征差饷数额 rw=UK`  
amount of share capital 股本额 u~naVX\3b  
amount of sums assured 承保款额 &kXGWp  
amount of variation 变动幅度 s)o,Fi  
amount of vote 拨款数额 _.Z&<.lJ  
amount payable 应付款额  "df13U"  
amount receivable 应收款额 HwVgT"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?@g;[310`  
analysis 分析 LS2ek*FJO  
ancillary risk 附属风险 _x,-d|9bd  
annual account 周年帐目；周年帐目报表；年度决算；年结 #(26t _a  
annual accounting date 年结日期 )\I? EU8  
annual allowance 每年免税额；年积金；年度津贴；年津 AK*mcTr  
annual balance 年度余额 ziB]S@U  
annual disposable income 每年可动用收入 Im' :sJ31  
annual estimates 周年预算 f!uA$uLc  
annual fee 年费 3-_U-:2"  
annual general meeting 周年大会 <
g /(wSl  
annual growth rate 年增率；每年增长率 >zfZw"mEP  
annual long-term supplement 长期个案每年补助金 =?`y(k4a  
annual pensionable emolument 可供计算退休金的年薪 I 1VEm?CQ  
annual report 年报 SG+i\yu$h0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3wa<,^kqy  
annual return 周年报表；周年申报表；每年报税表格 +qSr =Y:+  
Annual Return Rules 《周年报表规则》 6b+ WlIb  
annual review of consumer prices 每年消费物价回顾 jV|$? Rcl%  
annual roll-forward basis 逐年延展方式 ==e#CSJq  
annual salary 年薪 Hq"<
vp  
annual statement 年度报表；年度决算表 uz#eO|z@o  
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 TW-zh~|F  
annuitant 年金受益人 iEJQ#5))0  
annuity 年金 :}3 qZX  
annuity contract 年金合约 esC\R4he  
annuity on human life 人寿年金 Fl'xmz^  
antecedent debt 先前的债项 1$3XKw'  
ante-dated cheque 倒填日期支票 r3BDq  
anticipated expenditure 预期开支 ` HE:D2b  
anticipated net profit 预期纯利 u=v%7c2Mx}  
anticipated revenue 预期收入 )o'U0rAx|a  
anti-inflation measure 反通货膨胀措施 Z9 q{r s  
anti-inflationary stance 反通货膨胀立场 $E9daUt8"J  
apparent deficit 表面赤字 "ZJ1`R=Mj  
apparent financial solvency 表面偿债能力 beHCEwh  
apparent partner 表面合伙人 2 Zjb/  
application for personal assessment 个人入息课税申请书 yK>0[6l  
application of fund 资金应用 K^cWj_a"  
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 Cf1wM:K|8  
appointed actuary 委任精算师 ]RrP !|^  
appointed auditor 委任核数师；委任审计师 :9rhv{6Wp  
appointed trustee 委任的受托人 He71h(BHm  
appointer 委任人 Y4~wNs6  
apportioned pro rata 按比例分摊 7L~ zI>2  
apportionment 分配；分摊 nGJIjo_I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $vbAcWj  
apportionment formula 分摊方程式 Uc4L|:  
apportionment of estate duty 遗产税的分摊 I;11j  
appraisal 估价；评估 6t mNfI34  
appreciable growth 可观增长 Cp~3Jm3  
appreciable impact 显着影响 aa YQ<  
appreciable increase 可观增长 3RH#e1Y  
appreciation 增值；升值 o YI=p3l  
appreciation against other currencies 相对其他货币升值 s*~jvL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ag-?6v  
appreciation tax 增值税 'B<qG<>  
appropriation 拨款；拨用；拨付 nXeK,
C  
appropriation account 拨款帐目 }$k`[ivBx(  
Appropriation Bill 拨款法案 SeJFZ0p  
appropriation-in-aid system 补助拨款办法 D@b<}J>0'  
approved assets 核准资产 xP/1@6]_Je  
approved basket stock 认可一篮子证券 kx:lk+Tx  
approved budget 核准预算 I9G*iu=U   
approved charitable donation 认可慈善捐款 Xx<&6 4W  
approved charitable institution 认可慈善机构 a^}P_hg}-  
approved currency 核准货币；认可货币 Sp$x%p0  
approved estimates 核准预算 m[Ac'la  
approved estimates of expenditure 核准开支预算 @Jn:!8U0  
approved overseas insurer 核准海外保险人 ^(m6g&$(  
approved overseas trust company 核准海外信托公司 1q233QSW)  
approved pooled investment fund 核准汇集投资基金 -.Pu5et4  
approved provident fund scheme 认可公积金计划 0*:hm%g  
approved provision 核准拨款 0qd;'r<  
approved redeemable share 核准可赎回股份 VU0tyj$  
approved regional stock 认可地区性证券 >\oJ&gdc  
approved retirement scheme 认可退休金计划 at(p,+ %  
approved subordinated loan 核准附属贷款 m
<'xlF  
arbitrage 套戥；套汇；套利 7D~O/#dcc  
arbitrageur 套戥者；套汇者 16> >4U:Y  
arbitrary amount 临时款项  hy&Hl  
arrangement 措施；安排；协定 s$\8)V52  
arrears 欠款 >0+|0ba  
arrears of pay 欠付薪酬 xjbyI_D  
arrears of revenue 逾期未收税款；逾期未收的帐项 eP)
YJe 3  
articles of association 组织章程；组织细则；组织章程细则 I7z]%Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,t&-`U]AX  
ascertainment of profit 确定利润 ^Er`{|o6u  
"Asia Clear" “亚洲结算系统”