[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 <Qt9MO`a  
allotment notice 股份配售通知；配股通知 K^IB1U$  
allotment of shares 股份分配 dEkAUH  
allowable 可获宽免；免税的 ]"'1-h91  
allowable business loss 可扣除的营业亏损 [-Xah]g  
allowable expenses 可扣税的支出 
:mhO/Bx  
allowance 免税额；津贴；备抵；准备金 Ymf@r?F<  
allowance for debts 债项的免税额 3`;1;
T2$B  
allowance for depreciation by wear and tear 耗损折旧免税额 K{:[0oIHc  
allowance for funeral expenses 殡殓费的免税额 thz[h5C?C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [x'D+!  
allowance for repairs and outgoings 修葺及支出方面的免税额 pTT00`R  
allowance to debtor 给债务人的津贴 & jm1  
alteration of capital 资本更改 @sUec  
alternate trustee 候补受托人 M\RHFTB<C  
amalgamation 合并 `6(Zc"/ \m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VO~%O.>  
ambit of charges 征税范围；收费范围 4I#@xm8)  
amended valuation 经修订的估值 |Xt6`~iC  
American Commodities Exchange 美国商品交易所 `dhBLAt  
American Express Bank Limited 美国运通银行 tJ .Ln  
American Stock Exchange 美国证券交易所 sQ+s3x1y  
amortization 摊销 Tj}% G  
amount due from banks 存放银行同业的款项 [=cYsW%WG  
amount due from banks abroad 存放海外银行同业的款项 'K\H$<CJ  
amount due from holding companies 控股公司欠款 LI<Emez  
amount due from local banks 存放本港银行同业的款项 Gd$!xN%O  
amount due to banks 银行同业的存款 sFHqLG{/  
amount due to banks abroad 海外银行同业的存款 @>&b&uj7T  
amount due to holding companies 控股公司存款 g_0| `Sm  
amount due to local banks 本港银行同业的存款 p_vldTIW  
amount due to outport banks 外埠银行同业的存款 yCuLo`  
amount for note issue 发行纸币的款额 t{,e{oZx  
amount of bond 担保契据的款额 pu_?)U  
amount of consideration 代价款额 c}s#!|E0v  
amount of contribution 供款数额 SVObJsB^
  
amount of indebtedness 负债款额 egH,7f(yP  
amount of principal of the loan 贷款本金额 6Hfv'X5E`Z  
amount of rates chargeable 应征差饷数额 v+o6ZNX  
amount of share capital 股本额 I@IE0+ [n  
amount of sums assured 承保款额 .m.
Ga|;  
amount of variation 变动幅度 nm_4E8&X  
amount of vote 拨款数额 f:6F5G  
amount payable 应付款额 vy` lfbX@  
amount receivable 应收款额 ,/kZt!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ti7 @{7>  
analysis 分析 2:<H)oB  
ancillary risk 附属风险 Q pIec\a+  
annual account 周年帐目；周年帐目报表；年度决算；年结 XA
;f.u  
annual accounting date 年结日期 Y !+H9R  
annual allowance 每年免税额；年积金；年度津贴；年津 |nm}E_  
annual balance 年度余额 YW
"uC\kg|  
annual disposable income 每年可动用收入 brG!TJ  
annual estimates 周年预算 KK{_s=t %<  
annual fee 年费 iP@FXJJ  
annual general meeting 周年大会 s3 fQGbU  
annual growth rate 年增率；每年增长率 `TH\0/eE  
annual long-term supplement 长期个案每年补助金 @pH6FXVGzt  
annual pensionable emolument 可供计算退休金的年薪 PHJHW#sv  
annual report 年报  P1)87P  
Annual Report on the Consumer Price Index 《消费物价指数年报》  Frz  
annual return 周年报表；周年申报表；每年报税表格 ia-ht>F*;  
Annual Return Rules 《周年报表规则》 'z{
|#zd9  
annual review of consumer prices 每年消费物价回顾 `VvQems  
annual roll-forward basis 逐年延展方式 3177R>0  
annual salary 年薪 D!ASO]  
annual statement 年度报表；年度决算表 H@9QEj!Y  
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 ~gHn>]S0  
annuitant 年金受益人 @/:7G.  
annuity 年金 |Y?<58[!)  
annuity contract 年金合约 q*tGlM@R?  
annuity on human life 人寿年金 n5;@}Rai  
antecedent debt 先前的债项 %3AE 2"  
ante-dated cheque 倒填日期支票 mU"Am0Bdjq  
anticipated expenditure 预期开支 Z1:<i*6>D  
anticipated net profit 预期纯利 _+Sf+ta  
anticipated revenue 预期收入 \3"B$Sp|=  
anti-inflation measure 反通货膨胀措施 IP@3R(DS%  
anti-inflationary stance 反通货膨胀立场 ZJm$7T)V  
apparent deficit 表面赤字 6b$C/  
apparent financial solvency 表面偿债能力 z30 mk  
apparent partner 表面合伙人 k+*pg4'  
application for personal assessment 个人入息课税申请书 _l1"X^Aa  
application of fund 资金应用 5#s],h  
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 o!U(=:*b  
appointed actuary 委任精算师 J YmYX-  
appointed auditor 委任核数师；委任审计师 NHe)$%a=H  
appointed trustee 委任的受托人 7U?#Xi5  
appointer 委任人 0pG +yec  
apportioned pro rata 按比例分摊 !Q5,Zhgr  
apportionment 分配；分摊 o`!#io  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Lusd kc7  
apportionment formula 分摊方程式 '[HQ}Wvn  
apportionment of estate duty 遗产税的分摊 *|y$z+g/  
appraisal 估价；评估 sINf/mv+  
appreciable growth 可观增长 v*FbvrY  
appreciable impact 显着影响 ^fH)E"qq5  
appreciable increase 可观增长 t_*x.{x-  
appreciation 增值；升值 >B=s+}/ME  
appreciation against other currencies 相对其他货币升值 <m\<yZ2aa  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G 9(*F  
appreciation tax 增值税 H9i7y,[*  
appropriation 拨款；拨用；拨付 xx|D#Z}G  
appropriation account 拨款帐目
IG
{Me  
Appropriation Bill 拨款法案 >d
&0
a:  
appropriation-in-aid system 补助拨款办法 \13Q>iAu  
approved assets 核准资产 S=.%aB  
approved basket stock 认可一篮子证券 GB<.kOGQ[  
approved budget 核准预算 /U0Hk>$~(  
approved charitable donation 认可慈善捐款 fA]sPh4Uag  
approved charitable institution 认可慈善机构 x DNu'  
approved currency 核准货币；认可货币 N)Q.P'`N  
approved estimates 核准预算 i+_=7(
e  
approved estimates of expenditure 核准开支预算 GQk/ G0*&  
approved overseas insurer 核准海外保险人 z
wRF-{s  
approved overseas trust company 核准海外信托公司 BDzAmrO<  
approved pooled investment fund 核准汇集投资基金 x}Lj|U$r<X  
approved provident fund scheme 认可公积金计划 Y .cjEeL@  
approved provision 核准拨款 NZ&ZK@h}.  
approved redeemable share 核准可赎回股份 Rm}5AJ  
approved regional stock 认可地区性证券 D&I/Tbc  
approved retirement scheme 认可退休金计划 /5z,G r  
approved subordinated loan 核准附属贷款 +N7<[hE;  
arbitrage 套戥；套汇；套利 C22h*QM*  
arbitrageur 套戥者；套汇者 (aC=,5
N  
arbitrary amount 临时款项 }{j@q~w>$  
arrangement 措施；安排；协定 - 0q263z  
arrears 欠款 I)vR  
arrears of pay 欠付薪酬 &0\:MJc  
arrears of revenue 逾期未收税款；逾期未收的帐项 rXT?w]4  
articles of association 组织章程；组织细则；组织章程细则 %&VI-7+K
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nM:<l}~v{  
ascertainment of profit 确定利润 D`!BjhlW  
"Asia Clear" “亚洲结算系统”