[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 ?9u
4a_x  
allotment notice 股份配售通知；配股通知 ~j,TVY  
allotment of shares 股份分配 ]?9[l76O7  
allowable 可获宽免；免税的 LEc8NQs  
allowable business loss 可扣除的营业亏损 1
}`LTPW9  
allowable expenses 可扣税的支出 mR":z|6  
allowance 免税额；津贴；备抵；准备金 de-0?6  
allowance for debts 债项的免税额 3BM
S _,P  
allowance for depreciation by wear and tear 耗损折旧免税额 jgvh[@uB?  
allowance for funeral expenses 殡殓费的免税额 I Ru$oF}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hZNEv|  
allowance for repairs and outgoings 修葺及支出方面的免税额 -%uy63LbHF  
allowance to debtor 给债务人的津贴 + >sci  
alteration of capital 资本更改 #cEq_[
yI  
alternate trustee 候补受托人 .~dEUt/|)  
amalgamation 合并 a0zG(7.D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +|nsu4t,<  
ambit of charges 征税范围；收费范围 d7bjbJwu  
amended valuation 经修订的估值 U \Dca&=  
American Commodities Exchange 美国商品交易所 T~Yg5J  
American Express Bank Limited 美国运通银行 ~! Lw1]&  
American Stock Exchange 美国证券交易所 u"F;OT\>g  
amortization 摊销 '}O!2W&Y]%  
amount due from banks 存放银行同业的款项 oa9)Dv  
amount due from banks abroad 存放海外银行同业的款项 ?\yB)Nd y  
amount due from holding companies 控股公司欠款 TSyzdnMvz  
amount due from local banks 存放本港银行同业的款项 V}`M<A6:  
amount due to banks 银行同业的存款 Ry%YM,K3  
amount due to banks abroad 海外银行同业的存款 %^^h) Wy}  
amount due to holding companies 控股公司存款 hr lCKL&  
amount due to local banks 本港银行同业的存款 \3 KfD'L  
amount due to outport banks 外埠银行同业的存款 E0bFx5e5fu  
amount for note issue 发行纸币的款额 urxqek  
amount of bond 担保契据的款额 +I
sWI;lp  
amount of consideration 代价款额 [n<.fw8$b  
amount of contribution 供款数额 [u\CDsX  
amount of indebtedness 负债款额 *#ompm  
amount of principal of the loan 贷款本金额 mahi7eU P  
amount of rates chargeable 应征差饷数额 *7vue"I*Z  
amount of share capital 股本额 ]] V^:"ne  
amount of sums assured 承保款额 @dhH;gt.I  
amount of variation 变动幅度 ECdfLn*c  
amount of vote 拨款数额 \2eFpy(  
amount payable 应付款额 9XN~Ln@}  
amount receivable 应收款额 &@'V\5G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HU3Vv<lz  
analysis 分析 uf0^E3H  
ancillary risk 附属风险 #HcI4j:s!  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?HxS)Pqq  
annual accounting date 年结日期 5fxbA2\  
annual allowance 每年免税额；年积金；年度津贴；年津 .%hQJ{vf-^  
annual balance 年度余额 vj@V !j?  
annual disposable income 每年可动用收入 F0:
&>'}  
annual estimates 周年预算 }Ch[|D=Wd6  
annual fee 年费 rH^/8|}&s  
annual general meeting 周年大会 vcD'~)G(*  
annual growth rate 年增率；每年增长率 0- Yeu5A  
annual long-term supplement 长期个案每年补助金 <\xQ7|e  
annual pensionable emolument 可供计算退休金的年薪 L(Rorf~V  
annual report 年报 e>(Wvb&4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =[8d@d\  
annual return 周年报表；周年申报表；每年报税表格 `QAh5r"  
Annual Return Rules 《周年报表规则》 h&'J+b  
annual review of consumer prices 每年消费物价回顾 3\9][S-B  
annual roll-forward basis 逐年延展方式 W.GN0(uG  
annual salary 年薪 C_89YFn+  
annual statement 年度报表；年度决算表 $@4e(Zrmo  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8I {56$  
annuitant 年金受益人 kBUufV
~  
annuity 年金 'XME?H:q a  
annuity contract 年金合约 -&~IOqlui  
annuity on human life 人寿年金 6A@Lj*:2m  
antecedent debt 先前的债项 ! %)L&W_  
ante-dated cheque 倒填日期支票 n K0hTQ  
anticipated expenditure 预期开支 QZ9M{Y/  
anticipated net profit 预期纯利 =1&}t%<X  
anticipated revenue 预期收入 ;C6O3@Q  
anti-inflation measure 反通货膨胀措施 E-[:. &  
anti-inflationary stance 反通货膨胀立场 {)jk_&c7  
apparent deficit 表面赤字 k4*! Q_A  
apparent financial solvency 表面偿债能力 T7X!#j"\  
apparent partner 表面合伙人 *@=fq|6l 2  
application for personal assessment 个人入息课税申请书 j!"iYtgV  
application of fund 资金应用 d<)s@Ntgm  
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 EsNk<Ra  
appointed actuary 委任精算师 f>b!-|  
appointed auditor 委任核数师；委任审计师 [j1^$n 8V  
appointed trustee 委任的受托人 N+[}Gb"8q  
appointer 委任人 cEtZ}2,j  
apportioned pro rata 按比例分摊 V4qZc0<,H  
apportionment 分配；分摊 !cv6 #:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y~}QJ+`?  
apportionment formula 分摊方程式 jm~mhAE#  
apportionment of estate duty 遗产税的分摊 AIf[W">\  
appraisal 估价；评估 1_XO3P\  
appreciable growth 可观增长 {!> E9Px  
appreciable impact 显着影响 V=Ww>  
appreciable increase 可观增长 " -<}C%C  
appreciation 增值；升值 ($,iAb  
appreciation against other currencies 相对其他货币升值 {[rO2<MkA#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eF*TLI<[^I  
appreciation tax 增值税 =k_XKxd  
appropriation 拨款；拨用；拨付 B1up^(?  
appropriation account 拨款帐目 k^~@9F5k  
Appropriation Bill 拨款法案 Rs^jk)Z:)  
appropriation-in-aid system 补助拨款办法 qb 46EZu  
approved assets 核准资产 ,5`."-0}  
approved basket stock 认可一篮子证券 /"g [Ay  
approved budget 核准预算 knI*-  
approved charitable donation 认可慈善捐款 _-YL!oP  
approved charitable institution 认可慈善机构 O>kXysMv>  
approved currency 核准货币；认可货币 {: Am9B  
approved estimates 核准预算 nA|gQibA  
approved estimates of expenditure 核准开支预算 19pND m2H1  
approved overseas insurer 核准海外保险人 `mh-pBVD1  
approved overseas trust company 核准海外信托公司 :$+D 2*(  
approved pooled investment fund 核准汇集投资基金 zLE>kK  
approved provident fund scheme 认可公积金计划 ,7WK<0  
approved provision 核准拨款 pXGK:ceFu  
approved redeemable share 核准可赎回股份 &! 5CwEIF  
approved regional stock 认可地区性证券 Mt]=v}z  
approved retirement scheme 认可退休金计划 YY1{v?[  
approved subordinated loan 核准附属贷款 zWP.1 aA&  
arbitrage 套戥；套汇；套利 yd{Y}.  
arbitrageur 套戥者；套汇者 3W%f#d$`  
arbitrary amount 临时款项 f]{1ZU%4  
arrangement 措施；安排；协定 cWX"e6  
arrears 欠款 8T!fGzHx  
arrears of pay 欠付薪酬 nEeQL~:  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ew)n~!s  
articles of association 组织章程；组织细则；组织章程细则 7<Z~\3x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JMl,
N  
ascertainment of profit 确定利润 dlU JYI  
"Asia Clear" “亚洲结算系统”