[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 s'\"%~nF<  
allotment notice 股份配售通知；配股通知 Xg!Mc<wA[  
allotment of shares 股份分配 QS=n 50T,  
allowable 可获宽免；免税的 3CQpe  
allowable business loss 可扣除的营业亏损 mq'q@@:c  
allowable expenses 可扣税的支出 +$},Hu69j  
allowance 免税额；津贴；备抵；准备金 L1)?5D  
allowance for debts 债项的免税额 G=Ka{J  
allowance for depreciation by wear and tear 耗损折旧免税额 ^r; }6  
allowance for funeral expenses 殡殓费的免税额 !c
1 E  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6xz&Qi7w  
allowance for repairs and outgoings 修葺及支出方面的免税额 FIU(2  
allowance to debtor 给债务人的津贴 x6Z$lhZ  
alteration of capital 资本更改 ]iLfe&f  
alternate trustee 候补受托人 BzWmV.5  
amalgamation 合并 ,b{G(sF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F>*w)6 4~  
ambit of charges 征税范围；收费范围 5W<BEcV\  
amended valuation 经修订的估值 HTx7._b  
American Commodities Exchange 美国商品交易所 %_tL}m{?  
American Express Bank Limited 美国运通银行 >y]YF3?  
American Stock Exchange 美国证券交易所 [U3z*m>e;  
amortization 摊销 s?%1/&.~  
amount due from banks 存放银行同业的款项 k_}ICKzw1  
amount due from banks abroad 存放海外银行同业的款项 0
HxF#SlKM  
amount due from holding companies 控股公司欠款 f" Iv  
amount due from local banks 存放本港银行同业的款项 9MM4C  
amount due to banks 银行同业的存款 6dq U4  
amount due to banks abroad 海外银行同业的存款 e`}|*^-  
amount due to holding companies 控股公司存款 ol`]6"Sc  
amount due to local banks 本港银行同业的存款 hr6f
}2  
amount due to outport banks 外埠银行同业的存款 Za}91z"  
amount for note issue 发行纸币的款额 yxA0#6so  
amount of bond 担保契据的款额 2? !b!  
amount of consideration 代价款额 :l9C7o  
amount of contribution 供款数额 \D}/tz5~B  
amount of indebtedness 负债款额 /h2`?~k+  
amount of principal of the loan 贷款本金额  pd X9G  
amount of rates chargeable 应征差饷数额 ^O892
-R  
amount of share capital 股本额 ~=c
^Oo:  
amount of sums assured 承保款额 P$4?-AZ  
amount of variation 变动幅度 NpRC3^  
amount of vote 拨款数额 3*arW|Xm  
amount payable 应付款额 0W=IuPDU  
amount receivable 应收款额 AH#e>kU^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kP;Rts8JD  
analysis 分析 5gJQr%pS  
ancillary risk 附属风险 e[e2X<&0RT  
annual account 周年帐目；周年帐目报表；年度决算；年结 b|fq63ar;  
annual accounting date 年结日期 ;UPw;'  
annual allowance 每年免税额；年积金；年度津贴；年津 i1G}mYz_  
annual balance 年度余额 oN _%oc  
annual disposable income 每年可动用收入 q(uu;l[  
annual estimates 周年预算 4L5Wa~5\  
annual fee 年费 g?@(+\W  
annual general meeting 周年大会 Uw)K[T  
annual growth rate 年增率；每年增长率 BwBv'p+n  
annual long-term supplement 长期个案每年补助金 9U;) [R Mb  
annual pensionable emolument 可供计算退休金的年薪 cIgFS
wQ4  
annual report 年报 HDy[/7"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y5R6/*;N.  
annual return 周年报表；周年申报表；每年报税表格 45-pJf8F  
Annual Return Rules 《周年报表规则》 +qS$t  
annual review of consumer prices 每年消费物价回顾  d;CD~s  
annual roll-forward basis 逐年延展方式 #vS>^OyP  
annual salary 年薪 9CL&tpqv f  
annual statement 年度报表；年度决算表 Pel3e ~?t  
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 
j f^fj-  
annuitant 年金受益人 _N<qrH^;  
annuity 年金 7`WK1_rR\  
annuity contract 年金合约 {=R=\Y?r&  
annuity on human life 人寿年金 3cOXtDV YT  
antecedent debt 先前的债项 U \b,W&%P  
ante-dated cheque 倒填日期支票 74Kl!A  
anticipated expenditure 预期开支 TAGqRYgi  
anticipated net profit 预期纯利 >)VrbPRuA  
anticipated revenue 预期收入 =CqLZ$10  
anti-inflation measure 反通货膨胀措施 Pp.X Du  
anti-inflationary stance 反通货膨胀立场 (nV/-#*  
apparent deficit 表面赤字 Crey}A/N  
apparent financial solvency 表面偿债能力 Ii,L6c  
apparent partner 表面合伙人 a{)"KAP  
application for personal assessment 个人入息课税申请书 u|w[b9^r  
application of fund 资金应用 sjzZl*GSy  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 k
'u2a  
appointed actuary 委任精算师 b8`O7@ar  
appointed auditor 委任核数师；委任审计师 fd)}I23Q'  
appointed trustee 委任的受托人 %_/_klxnO  
appointer 委任人 KD#ip3  
apportioned pro rata 按比例分摊 rN>f "/J |  
apportionment 分配；分摊 fC81(5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NVOY,g=3X  
apportionment formula 分摊方程式 A).wjd(_,  
apportionment of estate duty 遗产税的分摊 ;,IGO7R  
appraisal 估价；评估 `Y'}\>.#  
appreciable growth 可观增长 9RAN$\A Ky  
appreciable impact 显着影响 pG|DT ?  
appreciable increase 可观增长 ]C'r4Ch^  
appreciation 增值；升值 Wk$%0xZ7  
appreciation against other currencies 相对其他货币升值 ?N`W,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b)`<J @&{  
appreciation tax 增值税 t/y0gr tm6  
appropriation 拨款；拨用；拨付 *VL-b8'A<  
appropriation account 拨款帐目 7j@TW%FmV\  
Appropriation Bill 拨款法案 ="XxS|Mq3  
appropriation-in-aid system 补助拨款办法 1o.]"~0:  
approved assets 核准资产 6rR}qV,+{  
approved basket stock 认可一篮子证券 ZgzrA&6  
approved budget 核准预算 /dtFB5Z"w  
approved charitable donation 认可慈善捐款 '5{gWV`  
approved charitable institution 认可慈善机构 $@DXS~UQA  
approved currency 核准货币；认可货币 K{"+eA>CU  
approved estimates 核准预算 zR]l2zL3  
approved estimates of expenditure 核准开支预算 (Kx3:gs  
approved overseas insurer 核准海外保险人 AC 3 ;i  
approved overseas trust company 核准海外信托公司 Plt~l3_  
approved pooled investment fund 核准汇集投资基金 sdrE4-zd  
approved provident fund scheme 认可公积金计划 Z
f IQ Fh>  
approved provision 核准拨款 X4 xnr^  
approved redeemable share 核准可赎回股份 Nhuw8Xv  
approved regional stock 认可地区性证券 c!6.D  
approved retirement scheme 认可退休金计划 NO;+:0n  
approved subordinated loan 核准附属贷款 G;` +MgJ)  
arbitrage 套戥；套汇；套利 ^gD&NbP8  
arbitrageur 套戥者；套汇者 S{&;  
arbitrary amount 临时款项  X&(1DE  
arrangement 措施；安排；协定 6$`8y,TMSt  
arrears 欠款 hoPCbjkov  
arrears of pay 欠付薪酬
X(N!y"z  
arrears of revenue 逾期未收税款；逾期未收的帐项 OBu$T&  
articles of association 组织章程；组织细则；组织章程细则 i]YH"t8GY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (LQ*U3J]_  
ascertainment of profit 确定利润 i?||R|>;"'  
"Asia Clear" “亚洲结算系统”