[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 JKGZ0yn  
allotment notice 股份配售通知；配股通知 rCYn YA  
allotment of shares 股份分配 Urr1K)  
allowable 可获宽免；免税的 "
~6BC  
allowable business loss 可扣除的营业亏损 E&AR=y qk  
allowable expenses 可扣税的支出 BDg /pDnwg  
allowance 免税额；津贴；备抵；准备金 L K$hV"SYb  
allowance for debts 债项的免税额 nNr3'6lz  
allowance for depreciation by wear and tear 耗损折旧免税额 oc3/ IWII  
allowance for funeral expenses 殡殓费的免税额 SQ[}]Tm;n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &-9D.'WzP  
allowance for repairs and outgoings 修葺及支出方面的免税额 Qy%/+9L  
allowance to debtor 给债务人的津贴 I&9B^fF6  
alteration of capital 资本更改 g}7B0 yo  
alternate trustee 候补受托人 !.A>)+AK  
amalgamation 合并 EOiKwhrV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  u[u=:Y+  
ambit of charges 征税范围；收费范围 rv[\2@}  
amended valuation 经修订的估值 'AoH2 |  
American Commodities Exchange 美国商品交易所 ~kga+H  
American Express Bank Limited 美国运通银行 _e W*  
American Stock Exchange 美国证券交易所 ? "gy`oC v  
amortization 摊销 !E8Jp E|z#  
amount due from banks 存放银行同业的款项 ),_bDI L+  
amount due from banks abroad 存放海外银行同业的款项 Vl%
k:  
amount due from holding companies 控股公司欠款 }% =P(%-  
amount due from local banks 存放本港银行同业的款项 @QEVl
 
amount due to banks 银行同业的存款 {>qCZ#E5WO  
amount due to banks abroad 海外银行同业的存款 A@4Cfb@  
amount due to holding companies 控股公司存款 RDbA"e5 x  
amount due to local banks 本港银行同业的存款 dK-G%5)r  
amount due to outport banks 外埠银行同业的存款 w K+2;*bI  
amount for note issue 发行纸币的款额 Hcpw[%(  
amount of bond 担保契据的款额 
d$ /o\G  
amount of consideration 代价款额 w;:,W @K  
amount of contribution 供款数额 UkC\[$-"\  
amount of indebtedness 负债款额 ;%)i/MGEB  
amount of principal of the loan 贷款本金额 )xeVoAg  
amount of rates chargeable 应征差饷数额 6
eBQ9XV  
amount of share capital 股本额 J';tpr  
amount of sums assured 承保款额 xiiZ'U  
amount of variation 变动幅度 &xVWN>bd^  
amount of vote 拨款数额 <5.{+!BM  
amount payable 应付款额 = 2k+/0ZbP  
amount receivable 应收款额 0t~--/lA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (?Yz#Yf  
analysis 分析 (]JJ?aAF  
ancillary risk 附属风险 }5gQZ'ys'  
annual account 周年帐目；周年帐目报表；年度决算；年结 KNnE5f  
annual accounting date 年结日期 j EX([J1  
annual allowance 每年免税额；年积金；年度津贴；年津 B3D4fYQ  
annual balance 年度余额 a7Jr} "B  
annual disposable income 每年可动用收入 5]{YERa'  
annual estimates 周年预算 )gR&Ms4  
annual fee 年费 >TE&myZ?*  
annual general meeting 周年大会 9H<:\-:  
annual growth rate 年增率；每年增长率 }K/[3X=B  
annual long-term supplement 长期个案每年补助金 H/ b(db s  
annual pensionable emolument 可供计算退休金的年薪 |(/"IS]  
annual report 年报 myYe~f4=HQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $
?GF]BT  
annual return 周年报表；周年申报表；每年报税表格 1osI~oNZ  
Annual Return Rules 《周年报表规则》 Lh+^GQ  
annual review of consumer prices 每年消费物价回顾 4bO 7rhve  
annual roll-forward basis 逐年延展方式 &I70ve NY  
annual salary 年薪 lfhB2^^  
annual statement 年度报表；年度决算表 (GeJBw
,Q  
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 &^}w|J?  
annuitant 年金受益人 a RV<y8{9  
annuity 年金 {BJxRH"&6*  
annuity contract 年金合约 H;^6%HV1  
annuity on human life 人寿年金
\3KCZ  
antecedent debt 先前的债项 Zd%*,\`S  
ante-dated cheque 倒填日期支票 -~5yl}  
anticipated expenditure 预期开支 Sc
I9.{  
anticipated net profit 预期纯利 rnW i<Se  
anticipated revenue 预期收入 :( `Q4D~l  
anti-inflation measure 反通货膨胀措施 /A>/ ]2(  
anti-inflationary stance 反通货膨胀立场 ' ft |  
apparent deficit 表面赤字 Un<~P@T%  
apparent financial solvency 表面偿债能力 N>/U%01a  
apparent partner 表面合伙人 YrdK@I  
application for personal assessment 个人入息课税申请书 2
@ad!h  
application of fund 资金应用 4-TM3Cw`d&  
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 Y-Z.AA,  
appointed actuary 委任精算师 qn<~ LxQ  
appointed auditor 委任核数师；委任审计师 rlds-j''  
appointed trustee 委任的受托人 "];19]x6q  
appointer 委任人 ,e;(\t:  
apportioned pro rata 按比例分摊 JeO(sj$e  
apportionment 分配；分摊 =.uE(L`]NA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 55#H A?cR  
apportionment formula 分摊方程式 Fv3fad@x  
apportionment of estate duty 遗产税的分摊 Di&tm1R1  
appraisal 估价；评估 D3_,2  
appreciable growth 可观增长 s)-=l_4T  
appreciable impact 显着影响 +>s[w{Svy  
appreciable increase 可观增长 AttDD{Ta  
appreciation 增值；升值 ?(mlt"tPk  
appreciation against other currencies 相对其他货币升值 kweypIB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :+u?A  
appreciation tax 增值税 O=yUAAD$  
appropriation 拨款；拨用；拨付 UCl,sn  
appropriation account 拨款帐目 LTi0,03l<  
Appropriation Bill 拨款法案 U?kJXM2  
appropriation-in-aid system 补助拨款办法 HK} C<gg  
approved assets 核准资产 |=SaI%%Be  
approved basket stock 认可一篮子证券 nY6^DE2f  
approved budget 核准预算 3D\I#g  
approved charitable donation 认可慈善捐款 S3
&L  
approved charitable institution 认可慈善机构 #t;@x_2yD\  
approved currency 核准货币；认可货币 WT1ch0~2  
approved estimates 核准预算 fSSDOH! U,  
approved estimates of expenditure 核准开支预算 #wt#-U;  
approved overseas insurer 核准海外保险人 ,l~i|_   
approved overseas trust company 核准海外信托公司 Q|;8\ 5  
approved pooled investment fund 核准汇集投资基金 dfk=%lZYd9  
approved provident fund scheme 认可公积金计划 x;kW }U  
approved provision 核准拨款 GUMO;rZs  
approved redeemable share 核准可赎回股份 Jz3u r)|  
approved regional stock 认可地区性证券 HogT#BMs  
approved retirement scheme 认可退休金计划 kMK- E <g  
approved subordinated loan 核准附属贷款 @c5TSHSL.  
arbitrage 套戥；套汇；套利 'H97D-86/  
arbitrageur 套戥者；套汇者 nq r[HFWs  
arbitrary amount 临时款项 )Wgh5C`  
arrangement 措施；安排；协定 :dB6/@fW  
arrears 欠款 kvKbl;<&#  
arrears of pay 欠付薪酬 b]@^SN9  
arrears of revenue 逾期未收税款；逾期未收的帐项 uP<
tP:  
articles of association 组织章程；组织细则；组织章程细则 >8E
Im  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hbn2(e;FZ  
ascertainment of profit 确定利润 RHeql*`  
"Asia Clear" “亚洲结算系统”