[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 mo"1|Q&  
allotment notice 股份配售通知；配股通知 20/P:;  
allotment of shares 股份分配 RT<HiVr`  
allowable 可获宽免；免税的 3fxc
H  
allowable business loss 可扣除的营业亏损 yof8LWXx  
allowable expenses 可扣税的支出 2  Z
yO
 
allowance 免税额；津贴；备抵；准备金 S]Ye`  
allowance for debts 债项的免税额 ;KgD
Vq5  
allowance for depreciation by wear and tear 耗损折旧免税额 -z">ov-)  
allowance for funeral expenses 殡殓费的免税额 X#tCIyK,nV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %D3Asw/5a  
allowance for repairs and outgoings 修葺及支出方面的免税额 U
(2=fKK;  
allowance to debtor 给债务人的津贴 p8j*m~4B  
alteration of capital 资本更改 nP_)PDTFp  
alternate trustee 候补受托人 O9rA3qv B  
amalgamation 合并 W5>emx'>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !~tf0aY  
ambit of charges 征税范围；收费范围 8^67,I-c  
amended valuation 经修订的估值 aSMoee@!  
American Commodities Exchange 美国商品交易所 9.BgsV .  
American Express Bank Limited 美国运通银行 xdh%mG:?  
American Stock Exchange 美国证券交易所 +F*h\4ry#  
amortization 摊销 u.Tknw-X  
amount due from banks 存放银行同业的款项 }#S1!TU  
amount due from banks abroad 存放海外银行同业的款项 fr`Q 5!0  
amount due from holding companies 控股公司欠款 [\rzXE  
amount due from local banks 存放本港银行同业的款项 [eFJ+|U9  
amount due to banks 银行同业的存款 n`V?n  
amount due to banks abroad 海外银行同业的存款 O8~RfB  
amount due to holding companies 控股公司存款 mpQu:i|W  
amount due to local banks 本港银行同业的存款 _9'hmej  
amount due to outport banks 外埠银行同业的存款 &+3RsIlW  
amount for note issue 发行纸币的款额 /=g/{&3[a>  
amount of bond 担保契据的款额 aYM~Ub:x{  
amount of consideration 代价款额 8erG](  
amount of contribution 供款数额 I&`aGnr^^  
amount of indebtedness 负债款额 4s@Tn>%SP  
amount of principal of the loan 贷款本金额 0rvB jlFT  
amount of rates chargeable 应征差饷数额 b,X+*hRt  
amount of share capital 股本额 I%NeC d  
amount of sums assured 承保款额 F\^\,hy  
amount of variation 变动幅度 !E|m'_x*  
amount of vote 拨款数额 &G?"I%Vw  
amount payable 应付款额 *5{1.7  
amount receivable 应收款额 eAStpG"*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Tv6y+l  
analysis 分析 1OV] W f  
ancillary risk 附属风险 iCCe8nK  
annual account 周年帐目；周年帐目报表；年度决算；年结 \01kK)  
annual accounting date 年结日期 m6#a{  
annual allowance 每年免税额；年积金；年度津贴；年津 f8ZuG !U  
annual balance 年度余额 6)BPDfU,  
annual disposable income 每年可动用收入 u%lUi2P2E  
annual estimates 周年预算 /pV N1Yt  
annual fee 年费
Kv)}  
annual general meeting 周年大会 p{:y?0pGN  
annual growth rate 年增率；每年增长率 ;WAa4r>  
annual long-term supplement 长期个案每年补助金 !2>@:C
KX  
annual pensionable emolument 可供计算退休金的年薪 K-@\";whF  
annual report 年报 mX!*|$bs  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jGT|Xo>t  
annual return 周年报表；周年申报表；每年报税表格 I@\D tQZ
 
Annual Return Rules 《周年报表规则》 bI`JG:^b  
annual review of consumer prices 每年消费物价回顾 H_Xk;fM  
annual roll-forward basis 逐年延展方式 =:!>0~  
annual salary 年薪 ooBB g@  
annual statement 年度报表；年度决算表 >; tE.
CJH  
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 A3*(c3
  
annuitant 年金受益人 O /:FY1  
annuity 年金 EJRkFn8XG'  
annuity contract 年金合约 {>
8?6m-  
annuity on human life 人寿年金 K|OPtYeb  
antecedent debt 先前的债项
D[}^G5  
ante-dated cheque 倒填日期支票 9|[uie  
anticipated expenditure 预期开支 :H&G}T
(#  
anticipated net profit 预期纯利 hg#O_4D  
anticipated revenue 预期收入 pw5{=bD  
anti-inflation measure 反通货膨胀措施 BoST?"&}'  
anti-inflationary stance 反通货膨胀立场 h&n1
}W+  
apparent deficit 表面赤字 qozvNJm)  
apparent financial solvency 表面偿债能力 8Lgm50bs  
apparent partner 表面合伙人 m OE!`fd  
application for personal assessment 个人入息课税申请书 ,I ][  
application of fund 资金应用 aC%Q.+-t  
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 aEh9za  
appointed actuary 委任精算师 8e^uKYR<  
appointed auditor 委任核数师；委任审计师 Z[ &d2
'  
appointed trustee 委任的受托人 bo(w$& VW  
appointer 委任人 ?L0k|7  
apportioned pro rata 按比例分摊 !s?SI=B8  
apportionment 分配；分摊 bM5o-U#^ C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sHMO9{[7H  
apportionment formula 分摊方程式 RgW#z-PZF  
apportionment of estate duty 遗产税的分摊 )B)f`(SA"<  
appraisal 估价；评估 c8Ud<M .  
appreciable growth 可观增长 RgL>0s  
appreciable impact 显着影响 MB $aN':  
appreciable increase 可观增长 6y1\ar(A  
appreciation 增值；升值 g

ujP{Z  
appreciation against other currencies 相对其他货币升值 <P'FqQ]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f$n5$hJlQ  
appreciation tax 增值税 )7[#Ti  
appropriation 拨款；拨用；拨付 Pr(@&:v:  
appropriation account 拨款帐目 IGT9}24  
Appropriation Bill 拨款法案 jWV}Ua  
appropriation-in-aid system 补助拨款办法 @6UZC-M0  
approved assets 核准资产 PB7-`uz  
approved basket stock 认可一篮子证券 &"I csxG  
approved budget 核准预算 !lo /L  
approved charitable donation 认可慈善捐款 B /w&Lo  
approved charitable institution 认可慈善机构 ^jUw4Dj~-q  
approved currency 核准货币；认可货币 b GI){0A  
approved estimates 核准预算 uwr7 .\7  
approved estimates of expenditure 核准开支预算 -`eB4j'7  
approved overseas insurer 核准海外保险人 B2P@9u|9  
approved overseas trust company 核准海外信托公司 Hk@Gkx_  
approved pooled investment fund 核准汇集投资基金 q<!-Anc  
approved provident fund scheme 认可公积金计划 QIlZZ  
approved provision 核准拨款 4OQ,|Wm4G  
approved redeemable share 核准可赎回股份 qk3|fW/-  
approved regional stock 认可地区性证券 )7.DF|A  
approved retirement scheme 认可退休金计划 %D8.uGsh  
approved subordinated loan 核准附属贷款 Ox&G  [  
arbitrage 套戥；套汇；套利 \q4r/SbgW  
arbitrageur 套戥者；套汇者 no L9@It0  
arbitrary amount 临时款项 QkW'tU\^  
arrangement 措施；安排；协定 3l41"5Fy&  
arrears 欠款 i}P{{kMJ  
arrears of pay 欠付薪酬 H,5]w\R6\  
arrears of revenue 逾期未收税款；逾期未收的帐项 uOJqj{k_."  
articles of association 组织章程；组织细则；组织章程细则 m%apGp'=1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3X11Gl  
ascertainment of profit 确定利润 EY<"B2_%  
"Asia Clear" “亚洲结算系统”