[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 PTePSj1N  
allotment notice 股份配售通知；配股通知 3ZB;-F5v  
allotment of shares 股份分配 U;jk+i  
allowable 可获宽免；免税的 %pwm34  
allowable business loss 可扣除的营业亏损 j|[s?YJl  
allowable expenses 可扣税的支出 "lz!'~im  
allowance 免税额；津贴；备抵；准备金 W6_3f-4g  
allowance for debts 债项的免税额 |f>y"T+1  
allowance for depreciation by wear and tear 耗损折旧免税额 Y7{|EI+@  
allowance for funeral expenses 殡殓费的免税额 qp{NRNk
Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V_ ]4UE  
allowance for repairs and outgoings 修葺及支出方面的免税额 % ^5$=w  
allowance to debtor 给债务人的津贴 2l!"OiB.P  
alteration of capital 资本更改  s-C.+9  
alternate trustee 候补受托人 huq6rA/i  
amalgamation 合并 \2+xMv)8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r+lY9l  
ambit of charges 征税范围；收费范围 a"EQldm|d  
amended valuation 经修订的估值 uY;/3?k&  
American Commodities Exchange 美国商品交易所 DI&xTe9k  
American Express Bank Limited 美国运通银行 M"_XaVl  
American Stock Exchange 美国证券交易所 /60[T@Mz  
amortization 摊销 =x^I 5Pn  
amount due from banks 存放银行同业的款项 F)%;
gzs  
amount due from banks abroad 存放海外银行同业的款项 Fza)dJ7  
amount due from holding companies 控股公司欠款 }j:ae \(  
amount due from local banks 存放本港银行同业的款项 A>4k4*aFm#  
amount due to banks 银行同业的存款 i#-Jl7V[a  
amount due to banks abroad 海外银行同业的存款 w"BTu-I  
amount due to holding companies 控股公司存款 .(Pe1pe  
amount due to local banks 本港银行同业的存款 .i. |wY  
amount due to outport banks 外埠银行同业的存款 ]{"(l(  
amount for note issue 发行纸币的款额 oVhw2pKpM  
amount of bond 担保契据的款额 Zq`bd55~  
amount of consideration 代价款额 |Ji?p>\~  
amount of contribution 供款数额 T.|0;Eb  
amount of indebtedness 负债款额 rxz3Mqg  
amount of principal of the loan 贷款本金额 +<q^[<pS  
amount of rates chargeable 应征差饷数额 )RkU='lB "  
amount of share capital 股本额 C )I"yeS.  
amount of sums assured 承保款额 (dT!u8Oe  
amount of variation 变动幅度 uo65i 1oi  
amount of vote 拨款数额 I;|Ai
u*  
amount payable 应付款额 xUw\Y(!  
amount receivable 应收款额 \W\6m0-
x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CX:^ ]wY  
analysis 分析 G|MDo|q]  
ancillary risk 附属风险 fwn pmuJ  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~XxD [T5  
annual accounting date 年结日期 s<dD>SU  
annual allowance 每年免税额；年积金；年度津贴；年津 '^J/aV  
annual balance 年度余额 d,
[KcX  
annual disposable income 每年可动用收入 hKT:@l*  
annual estimates 周年预算 6X jUb  
annual fee 年费 y-@!, @e
 
annual general meeting 周年大会 zbi
  
annual growth rate 年增率；每年增长率 ]_=HC5"  
annual long-term supplement 长期个案每年补助金 yd%\3}-  
annual pensionable emolument 可供计算退休金的年薪 $XI<s$P%(%  
annual report 年报 lxmS.C
  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *c%@f<R~  
annual return 周年报表；周年申报表；每年报税表格 2lSM`cw  
Annual Return Rules 《周年报表规则》 zo5.}mr+  
annual review of consumer prices 每年消费物价回顾 ."^dJ |fN  
annual roll-forward basis 逐年延展方式 .;F+ QP0  
annual salary 年薪 I[`2MKh  
annual statement 年度报表；年度决算表 5]Ra?
rF  
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 RPX`2zr  
annuitant 年金受益人 k1U~S`>$  
annuity 年金 YBCjcD[G  
annuity contract 年金合约 Gu}x+hG  
annuity on human life 人寿年金 'H'+6 
 
antecedent debt 先前的债项 g@y" B6X  
ante-dated cheque 倒填日期支票 ^VIUXa  
anticipated expenditure 预期开支 O1ha'@qID  
anticipated net profit 预期纯利 '; dW'Uwc  
anticipated revenue 预期收入 __fR #D  
anti-inflation measure 反通货膨胀措施 2%qn!+.  
anti-inflationary stance 反通货膨胀立场 #-Rz`Y<&  
apparent deficit 表面赤字 q5!l(QL.  
apparent financial solvency 表面偿债能力 t?
A4xk  
apparent partner 表面合伙人 '=~y'nPG7  
application for personal assessment 个人入息课税申请书 ZYt
__N  
application of fund 资金应用 7qUtsDK  
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 `p{
!5  
appointed actuary 委任精算师 OT&E
)eR  
appointed auditor 委任核数师；委任审计师 g"&bX4uD)  
appointed trustee 委任的受托人 .fsk DW  
appointer 委任人 eq+o_R}CS  
apportioned pro rata 按比例分摊 ,1[
??Y  
apportionment 分配；分摊 XH *tChf<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z :9VxZ  
apportionment formula 分摊方程式 0xxzhlKNL  
apportionment of estate duty 遗产税的分摊 iXm||?Rnx  
appraisal 估价；评估 !TOi]`vqc  
appreciable growth 可观增长 -h@0
1  
appreciable impact 显着影响 B R:  
appreciable increase 可观增长 :ky<`Jfr`  
appreciation 增值；升值 Crhi+D  
appreciation against other currencies 相对其他货币升值 pG(
 knu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w&"w"  
appreciation tax 增值税 _o?(t\B9{  
appropriation 拨款；拨用；拨付 D;I`k L  
appropriation account 拨款帐目 $ tNhwF  
Appropriation Bill 拨款法案 e] K=Nm  
appropriation-in-aid system 补助拨款办法 mVK9NK  
approved assets 核准资产 W#L"5pRg  
approved basket stock 认可一篮子证券 |{PJT#W%  
approved budget 核准预算 2E2}|: ||&  
approved charitable donation 认可慈善捐款 NN 6KLbC(  
approved charitable institution 认可慈善机构 B-~&6D,  
approved currency 核准货币；认可货币 yOK])&c  
approved estimates 核准预算 IOkC[([  
approved estimates of expenditure 核准开支预算 6lWFxbh  
approved overseas insurer 核准海外保险人 dT)KvqX  
approved overseas trust company 核准海外信托公司 K~8tN,~&  
approved pooled investment fund 核准汇集投资基金 KF_Wu}q d  
approved provident fund scheme 认可公积金计划 1bJ]3\  
approved provision 核准拨款 ?GNF=#=M  
approved redeemable share 核准可赎回股份 G\+nWvV7  
approved regional stock 认可地区性证券 HD)HCDTX  
approved retirement scheme 认可退休金计划 +qj*P9  
approved subordinated loan 核准附属贷款 1 j12Qn@]  
arbitrage 套戥；套汇；套利 R 2O.}!'  
arbitrageur 套戥者；套汇者 3Y{)(%I  
arbitrary amount 临时款项 bfJ`}xl
(8  
arrangement 措施；安排；协定 zf,%BI[Hr  
arrears 欠款 (bx\4Ws  
arrears of pay 欠付薪酬 aoDD&JE  
arrears of revenue 逾期未收税款；逾期未收的帐项
+%Yc4  
articles of association 组织章程；组织细则；组织章程细则 XLmMK{
gs  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %Sn6*\z  
ascertainment of profit 确定利润 =b<<5N s  
"Asia Clear" “亚洲结算系统”