[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 K?5B>dv@A  
allotment notice 股份配售通知；配股通知 R#"U/8b>z  
allotment of shares 股份分配 ]jHgo](%  
allowable 可获宽免；免税的  ]#Y|   
allowable business loss 可扣除的营业亏损 qgwv=5|  
allowable expenses 可扣税的支出 zj~8>QnKk  
allowance 免税额；津贴；备抵；准备金 H @_eFlT t  
allowance for debts 债项的免税额 q,<n,0)K  
allowance for depreciation by wear and tear 耗损折旧免税额 zWF 5m )-  
allowance for funeral expenses 殡殓费的免税额 jHs<s`#h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v(qV\:s}m  
allowance for repairs and outgoings 修葺及支出方面的免税额 66I|0_  
allowance to debtor 给债务人的津贴 mgJShn8]  
alteration of capital 资本更改 <{$ev&bQ  
alternate trustee 候补受托人 )p^m}N 6M]  
amalgamation 合并 0t5Q9#RY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _ff =B  
ambit of charges 征税范围；收费范围 "WF( 6z#  
amended valuation 经修订的估值 j~+[uzW98  
American Commodities Exchange 美国商品交易所 "2)+)Db  
American Express Bank Limited 美国运通银行 E\{^0vNc  
American Stock Exchange 美国证券交易所 |Ha
U3E*R  
amortization 摊销 F3kC"H  
amount due from banks 存放银行同业的款项 N,WI{*  
amount due from banks abroad 存放海外银行同业的款项 =?meO0]y  
amount due from holding companies 控股公司欠款 M[:O(  
amount due from local banks 存放本港银行同业的款项 LL|_c4$Ky  
amount due to banks 银行同业的存款
!Z#_X@NFc  
amount due to banks abroad 海外银行同业的存款 LVPt*S=/  
amount due to holding companies 控股公司存款 ^tm++  
amount due to local banks 本港银行同业的存款 =q_&*'  
amount due to outport banks 外埠银行同业的存款 844tXMtPB\  
amount for note issue 发行纸币的款额 7sQ]w   
amount of bond 担保契据的款额 (t]lP/  
amount of consideration 代价款额 Y0/jH2n  
amount of contribution 供款数额 qT4I Y$h  
amount of indebtedness 负债款额 [47K7~9p  
amount of principal of the loan 贷款本金额 *k3 d^9o#  
amount of rates chargeable 应征差饷数额 Nb^
zkg  
amount of share capital 股本额 y)?W-5zL  
amount of sums assured 承保款额 OoAr%  
amount of variation 变动幅度 GN htnB  
amount of vote 拨款数额 <.PPs:{8#  
amount payable 应付款额 $$2S*qY  
amount receivable 应收款额 d8Q_6(Ar|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Bq$e|t)'  
analysis 分析 es.\e.HK  
ancillary risk 附属风险 ^}i50SG:y  
annual account 周年帐目；周年帐目报表；年度决算；年结 Hj5WJ{p.  
annual accounting date 年结日期 %\(y8QV  
annual allowance 每年免税额；年积金；年度津贴；年津 '8r8 ^g[  
annual balance 年度余额 veYsctK~  
annual disposable income 每年可动用收入 m wRLzN  
annual estimates 周年预算 O84v*=uA  
annual fee 年费 :$SRG^7md  
annual general meeting 周年大会 eZN3H
"H  
annual growth rate 年增率；每年增长率 @e.OU(Bf  
annual long-term supplement 长期个案每年补助金 R,d70w (_  
annual pensionable emolument 可供计算退休金的年薪 Sy+]SeF&  
annual report 年报 <B]i80.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8!o{W=m^4  
annual return 周年报表；周年申报表；每年报税表格 Z,|1G6f@  
Annual Return Rules 《周年报表规则》 E<zT  
annual review of consumer prices 每年消费物价回顾 @yU!sE:  
annual roll-forward basis 逐年延展方式 X/`#5<x  
annual salary 年薪 y(c|5CQ  
annual statement 年度报表；年度决算表 b
2/N H1A  
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 C>w9 {h  
annuitant 年金受益人 4pfix1F g  
annuity 年金 .T#y N\S1  
annuity contract 年金合约 ?BHWzo!  
annuity on human life 人寿年金 `5k6s,  
antecedent debt 先前的债项 9I`Mm}v@  
ante-dated cheque 倒填日期支票 1^x2WlUm4  
anticipated expenditure 预期开支 h9Tf@]W   
anticipated net profit 预期纯利 .WL\:{G8;  
anticipated revenue 预期收入 RS||KA])J  
anti-inflation measure 反通货膨胀措施 9%3 r-U=  
anti-inflationary stance 反通货膨胀立场 lJ2|jFY9  
apparent deficit 表面赤字 V 9QvQA r  
apparent financial solvency 表面偿债能力 Kh:#S|
  
apparent partner 表面合伙人 >?G|Yz*kEJ  
application for personal assessment 个人入息课税申请书 /c_kj2& ]9  
application of fund 资金应用 {0A[v}X ~  
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 D_yY0rRM  
appointed actuary 委任精算师 yv !''F:9F  
appointed auditor 委任核数师；委任审计师 x;ICV%g/  
appointed trustee 委任的受托人 |7S4;  
appointer 委任人 ,IT)zCpaBP  
apportioned pro rata 按比例分摊 6uCk0 B|  
apportionment 分配；分摊 s_GK;;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @ V7ooo!  
apportionment formula 分摊方程式 7+D'W7Yx  
apportionment of estate duty 遗产税的分摊 ( Qx-KRH  
appraisal 估价；评估 U>L=.\\|  
appreciable growth 可观增长 48~m=mI  
appreciable impact 显着影响 skR,M=F~  
appreciable increase 可观增长 {x&jh|f`g  
appreciation 增值；升值 uhw5O9  
appreciation against other currencies 相对其他货币升值 +QXYU8bYZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /8$1[[[  
appreciation tax 增值税 3I>S:|=K  
appropriation 拨款；拨用；拨付 0'q(XB`i=  
appropriation account 拨款帐目 (}~eD  
Appropriation Bill 拨款法案 =|6^)lt$
 
appropriation-in-aid system 补助拨款办法 d5sGkR`(  
approved assets 核准资产 YA;8uMqh;  
approved basket stock 认可一篮子证券 bn*{*=(|  
approved budget 核准预算 e&H<lT  
approved charitable donation 认可慈善捐款 PFDWC3<  
approved charitable institution 认可慈善机构 {M)3GsP?  
approved currency 核准货币；认可货币 @KW+?maW  
approved estimates 核准预算 S,"ChR  
approved estimates of expenditure 核准开支预算 q*RaX 4V  
approved overseas insurer 核准海外保险人 \6`%NhkM_  
approved overseas trust company 核准海外信托公司 ;8;~C"  
approved pooled investment fund 核准汇集投资基金 y1\^ v_.^  
approved provident fund scheme 认可公积金计划 }lNu fu  
approved provision 核准拨款 k9_VhR|!  
approved redeemable share 核准可赎回股份 LKf5r,C  
approved regional stock 认可地区性证券 :E>n)_^  
approved retirement scheme 认可退休金计划 B yy-Cc  
approved subordinated loan 核准附属贷款 ?CUp&L0-"  
arbitrage 套戥；套汇；套利 W &0@&
U  
arbitrageur 套戥者；套汇者 V&,<,iNN  
arbitrary amount 临时款项 z[lRb]:i[  
arrangement 措施；安排；协定 /[0 /8f6  
arrears 欠款 [BZ(p  
arrears of pay 欠付薪酬 @8<uAu%  
arrears of revenue 逾期未收税款；逾期未收的帐项 e\ l,gQP  
articles of association 组织章程；组织细则；组织章程细则 S!I <m&Cgc  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $p6Xa;j$9  
ascertainment of profit 确定利润 X,!OWz:[  
"Asia Clear" “亚洲结算系统”