[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 [N1hWcfvd  
allotment notice 股份配售通知；配股通知 Gn&-X]Rrl  
allotment of shares 股份分配 W>!_|[a  
allowable 可获宽免；免税的 UU'|Xz9~  
allowable business loss 可扣除的营业亏损 @95FN)TXZY  
allowable expenses 可扣税的支出 S2n39 3  
allowance 免税额；津贴；备抵；准备金 .id)VF-l  
allowance for debts 债项的免税额 U QE qX  
allowance for depreciation by wear and tear 耗损折旧免税额 =,%CLS,6w  
allowance for funeral expenses 殡殓费的免税额 Ny_lrfh)[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0MV>"aV  
allowance for repairs and outgoings 修葺及支出方面的免税额 &-s'BT[PGq  
allowance to debtor 给债务人的津贴 Nb?w|Ne(T  
alteration of capital 资本更改 )q0.0<f  
alternate trustee 候补受托人 HfcL%b%G8  
amalgamation 合并 e'~Zo9`r6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hbU+Usx  
ambit of charges 征税范围；收费范围 9Kg21-?  
amended valuation 经修订的估值 rX*H)3F  
American Commodities Exchange 美国商品交易所 "nm FzN  
American Express Bank Limited 美国运通银行 )=\#UE+W  
American Stock Exchange 美国证券交易所 &GNxo$CG  
amortization 摊销 3
VuW#m#j  
amount due from banks 存放银行同业的款项 ~UyV<  
amount due from banks abroad 存放海外银行同业的款项 D*Ik7Pe  
amount due from holding companies 控股公司欠款 lJ+0P2@h*  
amount due from local banks 存放本港银行同业的款项 MWI4Y@1bS  
amount due to banks 银行同业的存款 ng:kA%! Q  
amount due to banks abroad 海外银行同业的存款 \2nUa ;  
amount due to holding companies 控股公司存款 F&])P- !3  
amount due to local banks 本港银行同业的存款 Ib|Rf;J~-  
amount due to outport banks 外埠银行同业的存款 RbCPmiZcH  
amount for note issue 发行纸币的款额 lAzjN~V  
amount of bond 担保契据的款额 h\7fp.  
amount of consideration 代价款额 7uT:b!^f[  
amount of contribution 供款数额 PN0VQ/..  
amount of indebtedness 负债款额 _nD$b={g  
amount of principal of the loan 贷款本金额 /y A7%2  
amount of rates chargeable 应征差饷数额 J~B<7O<?!1  
amount of share capital 股本额 !h(|\" }  
amount of sums assured 承保款额 994`ua+  
amount of variation 变动幅度 uMut=ja(U  
amount of vote 拨款数额 p(PMZVV`  
amount payable 应付款额 ;2@BO-3K  
amount receivable 应收款额 hj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dcLA1sN,  
analysis 分析 Z-8Yd6 4  
ancillary risk 附属风险 0ge$ p,  
annual account 周年帐目；周年帐目报表；年度决算；年结 [~kdPk  
annual accounting date 年结日期 /c"efnb!  
annual allowance 每年免税额；年积金；年度津贴；年津 ?notxE7 ]  
annual balance 年度余额 3 N7[.I>A  
annual disposable income 每年可动用收入 0`)iIz  
annual estimates 周年预算 v$(lZa1  
annual fee 年费 Rop'e8Q  
annual general meeting 周年大会 Na$Is'F&p  
annual growth rate 年增率；每年增长率 TlI<1/fP}  
annual long-term supplement 长期个案每年补助金 pAb.c  
annual pensionable emolument 可供计算退休金的年薪 @mE)|.f  
annual report 年报 (T>nPbv)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %)[+%57{  
annual return 周年报表；周年申报表；每年报税表格 !:|TdYrmj  
Annual Return Rules 《周年报表规则》 TT50(_8  
annual review of consumer prices 每年消费物价回顾 . Q@S #d  
annual roll-forward basis 逐年延展方式 =`*O1a  
annual salary 年薪 AX?fuDLs  
annual statement 年度报表；年度决算表 bV edFm  
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 =8r 0 (c  
annuitant 年金受益人 Dq36p${\W  
annuity 年金 "jTKSgv+q5  
annuity contract 年金合约 'xhcuVl  
annuity on human life 人寿年金 K`/`|1  
antecedent debt 先前的债项 ~/8M 3k/  
ante-dated cheque 倒填日期支票 cTD!B% x  
anticipated expenditure 预期开支 |+35y_
i6  
anticipated net profit 预期纯利 0dA7pY9  
anticipated revenue 预期收入 R)F;py8)I  
anti-inflation measure 反通货膨胀措施 '"?C4mbSl  
anti-inflationary stance 反通货膨胀立场 Zm"{Viv]  
apparent deficit 表面赤字 TMs,j!w?I  
apparent financial solvency 表面偿债能力 %q!8={J8  
apparent partner 表面合伙人 oq4}3bQ  
application for personal assessment 个人入息课税申请书 [q_`X~3  
application of fund 资金应用 |,#t^'S!  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 p8kr/uMP ;  
appointed actuary 委任精算师 6ZKsz5:=  
appointed auditor 委任核数师；委任审计师 ~7$&WzD  
appointed trustee 委任的受托人 is1's[  
appointer 委任人 ! iptT(2  
apportioned pro rata 按比例分摊 z >YFyu#LF  
apportionment 分配；分摊 ] GHt"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "V>R9dO{"!  
apportionment formula 分摊方程式 :l2g#* c  
apportionment of estate duty 遗产税的分摊 p. R2gl1m  
appraisal 估价；评估 :N<.?%Kf  
appreciable growth 可观增长 zaFt*~@X  
appreciable impact 显着影响 #'-Sh7ycW  
appreciable increase 可观增长 2:BF[c`  
appreciation 增值；升值 %/c+`Wd/l$  
appreciation against other currencies 相对其他货币升值 yf
jK2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %'x
b%`t  
appreciation tax 增值税 v~T7`   
appropriation 拨款；拨用；拨付 V7Z4T6j4  
appropriation account 拨款帐目 X=6 y_^  
Appropriation Bill 拨款法案 s0*0 'f  
appropriation-in-aid system 补助拨款办法 KjFK/Og.  
approved assets 核准资产 kaxvPv1  
approved basket stock 认可一篮子证券 (]RM6i7  
approved budget 核准预算 QJ F=UB  
approved charitable donation 认可慈善捐款 9%iUG(DC  
approved charitable institution 认可慈善机构 WYIQE$SE
v  
approved currency 核准货币；认可货币 j,t#B"hOnp  
approved estimates 核准预算 ?E9DXg  
approved estimates of expenditure 核准开支预算 RrhT'':[  
approved overseas insurer 核准海外保险人 :LWn<,4F&  
approved overseas trust company 核准海外信托公司 E]J:~H'E r  
approved pooled investment fund 核准汇集投资基金 yMZHUd  
approved provident fund scheme 认可公积金计划 PN$X N<  
approved provision 核准拨款 Cv>o.Bp|  
approved redeemable share 核准可赎回股份 X*g(q0N<S  
approved regional stock 认可地区性证券 j}BHj.YuP  
approved retirement scheme 认可退休金计划 Nrah;i+H\o  
approved subordinated loan 核准附属贷款 !Oj)B1gc6&  
arbitrage 套戥；套汇；套利 Z2Zq'3*  
arbitrageur 套戥者；套汇者 jSOS}!=  
arbitrary amount 临时款项 ]&ixhW  
arrangement 措施；安排；协定 0l=+$&D  
arrears 欠款 E"%2)  
arrears of pay 欠付薪酬 Q\ Gq|e*  
arrears of revenue 逾期未收税款；逾期未收的帐项 j}F-Xs+  
articles of association 组织章程；组织细则；组织章程细则 v[TYc:L=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FZ|CqD"#  
ascertainment of profit 确定利润 Y7GF$}%UL  
"Asia Clear" “亚洲结算系统”