[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 ZFAi9M  
allotment notice 股份配售通知；配股通知 "X }@VT=  
allotment of shares 股份分配 "V;5Lp b  
allowable 可获宽免；免税的 mu?6Phj  
allowable business loss 可扣除的营业亏损 " tUS>c/  
allowable expenses 可扣税的支出 Uz`K#Bz   
allowance 免税额；津贴；备抵；准备金 [?vn>  
allowance for debts 债项的免税额 ?!:$Z4G  
allowance for depreciation by wear and tear 耗损折旧免税额 D~i m1h;>  
allowance for funeral expenses 殡殓费的免税额 Q8kdX6NMd&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 cx(aMcX6  
allowance for repairs and outgoings 修葺及支出方面的免税额 ` 5.PPI\h2  
allowance to debtor 给债务人的津贴 +v`?
j+6z  
alteration of capital 资本更改 k9ThWo/#u  
alternate trustee 候补受托人 f;u<r?>
Z  
amalgamation 合并
H~IN<3ko  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RvQl{aL  
ambit of charges 征税范围；收费范围 zdoJ+zRtK  
amended valuation 经修订的估值 >Bj+!)96q  
American Commodities Exchange 美国商品交易所 tCJ+OU5/  
American Express Bank Limited 美国运通银行 FM)Es&p &  
American Stock Exchange 美国证券交易所 gdu8O!9)  
amortization 摊销 [=63xPxs.  
amount due from banks 存放银行同业的款项 *[-% .=[7  
amount due from banks abroad 存放海外银行同业的款项 me+F0:L  
amount due from holding companies 控股公司欠款 !8Rsz:7^-  
amount due from local banks 存放本港银行同业的款项 nnV(MB4z1  
amount due to banks 银行同业的存款 X_}2xo|T  
amount due to banks abroad 海外银行同业的存款 *<PQp  
amount due to holding companies 控股公司存款 Jv|uI1V  
amount due to local banks 本港银行同业的存款 i,{'}B  
amount due to outport banks 外埠银行同业的存款 :
+9KNyA  
amount for note issue 发行纸币的款额 E0miX)AG  
amount of bond 担保契据的款额 39|4)1e  
amount of consideration 代价款额 meHnT9a^  
amount of contribution 供款数额 $\0%"S  
amount of indebtedness 负债款额 ^=H. .pr  
amount of principal of the loan 贷款本金额 [/s^(2%  
amount of rates chargeable 应征差饷数额 cH&-/|N  
amount of share capital 股本额 (QPfrR=J4  
amount of sums assured 承保款额 t(O{IUYM  
amount of variation 变动幅度 *nv%~t   
amount of vote 拨款数额 .#M'  
amount payable 应付款额 MT8BP)C  
amount receivable 应收款额 T+OQa+E@P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BM(8+Wj  
analysis 分析 ;\F3~rl  
ancillary risk 附属风险 7fVlA"x  
annual account 周年帐目；周年帐目报表；年度决算；年结 9aED6  
annual accounting date 年结日期 E|(T (4;  
annual allowance 每年免税额；年积金；年度津贴；年津 7r`A6 \
!  
annual balance 年度余额 U;Iqz1S  
annual disposable income 每年可动用收入 DS@ZE Q`F  
annual estimates 周年预算 g:l5,j.K  
annual fee 年费 y#4f^J!V  
annual general meeting 周年大会 `aj;F
rF  
annual growth rate 年增率；每年增长率 u~|D;e  
annual long-term supplement 长期个案每年补助金 ?R7>xrp5  
annual pensionable emolument 可供计算退休金的年薪 mVg$z  
annual report 年报 N3D{t\hg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .Ulrv5wJ  
annual return 周年报表；周年申报表；每年报税表格 tgy= .o]  
Annual Return Rules 《周年报表规则》 YEL,TU  
annual review of consumer prices 每年消费物价回顾 5J d7<AO_  
annual roll-forward basis 逐年延展方式 mgIB8D+6  
annual salary 年薪 r#ISIgJXG  
annual statement 年度报表；年度决算表 I[r  
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  O "jX|5  
annuitant 年金受益人 2S~cW./#fX  
annuity 年金 qq%\  
annuity contract 年金合约 wABaNB=9;  
annuity on human life 人寿年金 BT|5"b}  
antecedent debt 先前的债项 uSeRn@  
ante-dated cheque 倒填日期支票 SLzxFuV  
anticipated expenditure 预期开支 ?#OGH`ZvkI  
anticipated net profit 预期纯利 6qW/Td|g  
anticipated revenue 预期收入 }:5_vH0  
anti-inflation measure 反通货膨胀措施 q .[hwm  
anti-inflationary stance 反通货膨胀立场 g_kR5
Wxpt  
apparent deficit 表面赤字 n"[VM=YGI  
apparent financial solvency 表面偿债能力 [D8u.8q  
apparent partner 表面合伙人 gnW]5#c@  
application for personal assessment 个人入息课税申请书 0q|.]:][Eo  
application of fund 资金应用 sFd"VRAV~E  
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 <M(Jqb cWa  
appointed actuary 委任精算师 6`/nA4S4.  
appointed auditor 委任核数师；委任审计师 *h+@a  
appointed trustee 委任的受托人 qH3<,s*  
appointer 委任人 @8IYJ{=  
apportioned pro rata 按比例分摊 (AHZmi V  
apportionment 分配；分摊 r: [N#*kK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'S_kD! BO  
apportionment formula 分摊方程式 XCQS_'D  
apportionment of estate duty 遗产税的分摊 qTbY'V5A  
appraisal 估价；评估
wzLR]<6G  
appreciable growth 可观增长 >C6wm^bl  
appreciable impact 显着影响 t`PA85.|d  
appreciable increase 可观增长 <AZ21"oR/  
appreciation 增值；升值 H+^93  
appreciation against other currencies 相对其他货币升值 aBo8?VV]8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
l[KFK%?  
appreciation tax 增值税 RYU(z;+0p  
appropriation 拨款；拨用；拨付 7@[3]c<=  
appropriation account 拨款帐目 =5NM =K  
Appropriation Bill 拨款法案 WM& k  
appropriation-in-aid system 补助拨款办法 jft%\sY  
approved assets 核准资产 Q.5C
$I  
approved basket stock 认可一篮子证券 k=t\  
approved budget 核准预算 :K%{?y  
approved charitable donation 认可慈善捐款 .'3&!#3  
approved charitable institution 认可慈善机构 cR;zNS  
approved currency 核准货币；认可货币 w]Q0}Z  
approved estimates 核准预算 \(y6o}aW  
approved estimates of expenditure 核准开支预算 ztSP4lW  
approved overseas insurer 核准海外保险人 ,vfi]_PK  
approved overseas trust company 核准海外信托公司 it=4cHT  
approved pooled investment fund 核准汇集投资基金 MA\^<x_?L}  
approved provident fund scheme 认可公积金计划 B 7:8%r/  
approved provision 核准拨款 g.AMCM?z
 
approved redeemable share 核准可赎回股份 _%g}d/v}pO  
approved regional stock 认可地区性证券 Yg 8AMi  
approved retirement scheme 认可退休金计划 Kjbz\ ~  
approved subordinated loan 核准附属贷款 ldjypEa}  
arbitrage 套戥；套汇；套利 @"BvyS,p  
arbitrageur 套戥者；套汇者 goYRA_%cX  
arbitrary amount 临时款项 F_8nxQ-  
arrangement 措施；安排；协定 EJ
$-  
arrears 欠款 ;^5d^-T  
arrears of pay 欠付薪酬 ISHNeO8  
arrears of revenue 逾期未收税款；逾期未收的帐项 bM]\mo>z<  
articles of association 组织章程；组织细则；组织章程细则 +y!B`'J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W"9?D  
ascertainment of profit 确定利润 wJ_E\vP  
"Asia Clear" “亚洲结算系统”