[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 j88H3b
i0  
allotment notice 股份配售通知；配股通知 w{0UA6+  
allotment of shares 股份分配 ed&,
  
allowable 可获宽免；免税的 hG3b7!^#g  
allowable business loss 可扣除的营业亏损 eX}u ZR  
allowable expenses 可扣税的支出 0`_Gj{: L  
allowance 免税额；津贴；备抵；准备金 ?p/i}28=y  
allowance for debts 债项的免税额 GXsHc
,  
allowance for depreciation by wear and tear 耗损折旧免税额 iL FF "Hs  
allowance for funeral expenses 殡殓费的免税额 Pj+XKDV]T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sR#( \  
allowance for repairs and outgoings 修葺及支出方面的免税额 S9mj/GpL3  
allowance to debtor 给债务人的津贴 xGz$M@f  
alteration of capital 资本更改 Xmtq~
}K>  
alternate trustee 候补受托人 TVKuvKH8U  
amalgamation 合并 u+S
*D\p<`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f4uK_{  
ambit of charges 征税范围；收费范围 ]` 3;8,  
amended valuation 经修订的估值 3EAu#c@q"  
American Commodities Exchange 美国商品交易所 OrHnz981K  
American Express Bank Limited 美国运通银行 TC ^EyjD  
American Stock Exchange 美国证券交易所 l^&#fz  
amortization 摊销 3q<\ \8Y*  
amount due from banks 存放银行同业的款项 #Jg)HU9  
amount due from banks abroad 存放海外银行同业的款项 H+-9R  
amount due from holding companies 控股公司欠款 I,.>tC  
amount due from local banks 存放本港银行同业的款项 g,9o'
fs`x  
amount due to banks 银行同业的存款 5&6S["lt  
amount due to banks abroad 海外银行同业的存款 5y@JMQSO  
amount due to holding companies 控股公司存款 EpS"NQEe  
amount due to local banks 本港银行同业的存款 Ao 1*a%-.  
amount due to outport banks 外埠银行同业的存款 ?-J\~AXL  
amount for note issue 发行纸币的款额 ~^Gk7
 
amount of bond 担保契据的款额 6f0 WN  
amount of consideration 代价款额 OZ0q6"  
amount of contribution 供款数额 /O+,vRw\A  
amount of indebtedness 负债款额 $--W,ov5j  
amount of principal of the loan 贷款本金额 N}Z"$4  
amount of rates chargeable 应征差饷数额 Q+gQ"l,95  
amount of share capital 股本额 i9uJ%n
d:  
amount of sums assured 承保款额 d:Wh0y}  
amount of variation 变动幅度 Bxak[>/  
amount of vote 拨款数额 E[^66(KR  
amount payable 应付款额 W8R@Pf
  
amount receivable 应收款额 z`5d,M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T/UhZ4(V  
analysis 分析 AF >!:  
ancillary risk 附属风险 cl30"WK!  
annual account 周年帐目；周年帐目报表；年度决算；年结 M+9G^o)u  
annual accounting date 年结日期 5&\Q0SX(~  
annual allowance 每年免税额；年积金；年度津贴；年津 #:e52
=  
annual balance 年度余额 +.NopI3:  
annual disposable income 每年可动用收入 MW6d-  
annual estimates 周年预算 SX$v&L<  
annual fee 年费 5L%A5C&|  
annual general meeting 周年大会 2VA\{M  
annual growth rate 年增率；每年增长率 s=#3f 3  
annual long-term supplement 长期个案每年补助金 E_MGejm@  
annual pensionable emolument 可供计算退休金的年薪 2D,9$ 0k_]  
annual report 年报 3u3(BY{"\F  
Annual Report on the Consumer Price Index 《消费物价指数年报》
hj4Kv  
annual return 周年报表；周年申报表；每年报税表格 wZ5+ H%x  
Annual Return Rules 《周年报表规则》 $ohIdpZLH2  
annual review of consumer prices 每年消费物价回顾 0Ou`&u  
annual roll-forward basis 逐年延展方式 _ ^r
KOd  
annual salary 年薪 1zl6Rwk^o  
annual statement 年度报表；年度决算表 D}r,t_]Eb  
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 ,GA2K .:#  
annuitant 年金受益人 YcBY[i0  
annuity 年金 49E<`f0  
annuity contract 年金合约 Wf +j/RxTi  
annuity on human life 人寿年金 HE,# pj(D  
antecedent debt 先前的债项 
_jQ"_Ff  
ante-dated cheque 倒填日期支票 "}Of  f  
anticipated expenditure 预期开支 c~K^ooS-  
anticipated net profit 预期纯利 gT22!  
anticipated revenue 预期收入 qe8dpI;  
anti-inflation measure 反通货膨胀措施 l}
A8  
anti-inflationary stance 反通货膨胀立场 `B}(Ln  
apparent deficit 表面赤字 uhz:G~x
!  
apparent financial solvency 表面偿债能力 J]^)vxm3  
apparent partner 表面合伙人 za`  
application for personal assessment 个人入息课税申请书 ^w/_hY!4/  
application of fund 资金应用 l\vtz5L  
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 Q-
k{Lqa-  
appointed actuary 委任精算师 u_[s+J/  
appointed auditor 委任核数师；委任审计师 Z_.Eale^  
appointed trustee 委任的受托人 T\55uQ  
appointer 委任人 ]cdKd)  
apportioned pro rata 按比例分摊 K3Zc>QL{  
apportionment 分配；分摊 X>(?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !~u;CMR  
apportionment formula 分摊方程式 NguJ[  
apportionment of estate duty 遗产税的分摊 (iXo\y`z  
appraisal 估价；评估 {+_pyL  
appreciable growth 可观增长 id="\12Bw  
appreciable impact 显着影响 *4"s,1?@BG  
appreciable increase 可观增长 hqd}L~o:  
appreciation 增值；升值 Hr |De8#f  
appreciation against other currencies 相对其他货币升值 Av:5v3%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &=oW=g2  
appreciation tax 增值税 eLXG _Qb"  
appropriation 拨款；拨用；拨付 @0S3`[/
U  
appropriation account 拨款帐目 ![YLY&}s  
Appropriation Bill 拨款法案 yJkERiJV  
appropriation-in-aid system 补助拨款办法 6Lk<VpAa  
approved assets 核准资产 ua#sW  
approved basket stock 认可一篮子证券 #05#@v8.f  
approved budget 核准预算 :_E q(r  
approved charitable donation 认可慈善捐款 c%9wI*l  
approved charitable institution 认可慈善机构 1bs8fUPB3  
approved currency 核准货币；认可货币 .]}kOw:(#  
approved estimates 核准预算 # Y/.%ch.  
approved estimates of expenditure 核准开支预算 +`O8cHx  
approved overseas insurer 核准海外保险人 |-GmWSK_  
approved overseas trust company 核准海外信托公司 {_ti*#  
approved pooled investment fund 核准汇集投资基金 =X6WK7^0  
approved provident fund scheme 认可公积金计划 (F@.o1No%  
approved provision 核准拨款 JDrh-6Zgj  
approved redeemable share 核准可赎回股份 m`l3 @Z  
approved regional stock 认可地区性证券 ;`Eie2y{M  
approved retirement scheme 认可退休金计划 R{uq8NA- W  
approved subordinated loan 核准附属贷款 4)./d2/E  
arbitrage 套戥；套汇；套利 SV*h9LL  
arbitrageur 套戥者；套汇者 k$1ya7-@  
arbitrary amount 临时款项 HQl
hT  
arrangement 措施；安排；协定
oace!si  
arrears 欠款 iLiEh2%P  
arrears of pay 欠付薪酬 *vqlY[2Ax  
arrears of revenue 逾期未收税款；逾期未收的帐项 G?e"A0,  
articles of association 组织章程；组织细则；组织章程细则 |y=;#A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ih
ivJZ  
ascertainment of profit 确定利润 9|#YKO\\i  
"Asia Clear" “亚洲结算系统”