[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 1c]{rO=taN  
allotment notice 股份配售通知；配股通知 E24}?t^ |  
allotment of shares 股份分配 \P":V  
allowable 可获宽免；免税的 p8-$MF]]6  
allowable business loss 可扣除的营业亏损 `5 Z'8^  
allowable expenses 可扣税的支出 *3={s"a.(  
allowance 免税额；津贴；备抵；准备金 /&47qU4PJ  
allowance for debts 债项的免税额 \zk>cQ  
allowance for depreciation by wear and tear 耗损折旧免税额 45[,LJaMd  
allowance for funeral expenses 殡殓费的免税额 h/:LC 7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 OMo/a%`  
allowance for repairs and outgoings 修葺及支出方面的免税额 z(.,BB[  
allowance to debtor 给债务人的津贴 : 4-pnn  
alteration of capital 资本更改 HRbv%  
alternate trustee 候补受托人 HfH_jnR*  
amalgamation 合并 K+M\E[1W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >)*d/^  
ambit of charges 征税范围；收费范围 |unvDXx-  
amended valuation 经修订的估值 BKI-Dh  
American Commodities Exchange 美国商品交易所 U
ea2WJpX  
American Express Bank Limited 美国运通银行 D'ZUbAh!  
American Stock Exchange 美国证券交易所 wxJ"{(;  
amortization 摊销 WEG!;XZ  
amount due from banks 存放银行同业的款项 Uy|!f]"?  
amount due from banks abroad 存放海外银行同业的款项 .+?]"1>]  
amount due from holding companies 控股公司欠款
m*iSW]&  
amount due from local banks 存放本港银行同业的款项 EFI!b60mc  
amount due to banks 银行同业的存款 Lh-Y5(c o  
amount due to banks abroad 海外银行同业的存款 r
eY
IF*  
amount due to holding companies 控股公司存款 3"my!}03  
amount due to local banks 本港银行同业的存款 k^;/@:  
amount due to outport banks 外埠银行同业的存款 6nsb)7a  
amount for note issue 发行纸币的款额 +T*??OW@  
amount of bond 担保契据的款额 N:p P@o  
amount of consideration 代价款额 GJE+sqMX1  
amount of contribution 供款数额 M3!;u%~}s  
amount of indebtedness 负债款额 M e:l)8+  
amount of principal of the loan 贷款本金额 JS\]|~Gd  
amount of rates chargeable 应征差饷数额 ~Hg*vCd ?  
amount of share capital 股本额 =
2rdbq6R  
amount of sums assured 承保款额 I(&N2L$-  
amount of variation 变动幅度 /GJL&RMx  
amount of vote 拨款数额 ~X<$l+5  
amount payable 应付款额 wfu`(4  
amount receivable 应收款额 G#NbLj`h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "mU2^4q  
analysis 分析 }c=Y<Cdh  
ancillary risk 附属风险 [z7]@v6b  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,d.5K*?aI  
annual accounting date 年结日期 "9Q_lVI|Q  
annual allowance 每年免税额；年积金；年度津贴；年津 fn7?g  
annual balance 年度余额 !P=L0A`  
annual disposable income 每年可动用收入 *Ev8f11i&  
annual estimates 周年预算 d0%Wz 5Np  
annual fee 年费 m@D :t5  
annual general meeting 周年大会 kDQE*o  
annual growth rate 年增率；每年增长率 TL$w~dY  
annual long-term supplement 长期个案每年补助金 As^eL/m2L  
annual pensionable emolument 可供计算退休金的年薪 y9@j-m&  
annual report 年报 xi,fm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L9,GUtK{  
annual return 周年报表；周年申报表；每年报税表格 Y![i=/  
Annual Return Rules 《周年报表规则》 "5N$u(: b  
annual review of consumer prices 每年消费物价回顾 HKOSS-`5  
annual roll-forward basis 逐年延展方式 I'n}6D.M  
annual salary 年薪 apM)$  
annual statement 年度报表；年度决算表 ;<0~^,Xm  
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 Y37qjV  
annuitant 年金受益人 9MQwc  
annuity 年金 OQg}E@LZ  
annuity contract 年金合约 +yk0ez  
annuity on human life 人寿年金 tv`c"Pb  
antecedent debt 先前的债项 aDLlL?r3  
ante-dated cheque 倒填日期支票 |VyN>
&r~6  
anticipated expenditure 预期开支 O\]{6+$fm!  
anticipated net profit 预期纯利 QJx<1#  
anticipated revenue 预期收入 r@'
~cF]m  
anti-inflation measure 反通货膨胀措施 e!C,<W&B\  
anti-inflationary stance 反通货膨胀立场 R Eo{E  
apparent deficit 表面赤字 0R]'HA>  
apparent financial solvency 表面偿债能力 ,%V%g!6{  
apparent partner 表面合伙人 Yyw3+3
 
application for personal assessment 个人入息课税申请书 G$/Qcr6W<  
application of fund 资金应用 g86^Z%c(k  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 u-.nR}DM_  
appointed actuary 委任精算师 .ubZ  
appointed auditor 委任核数师；委任审计师 fL'Ci;.;+  
appointed trustee 委任的受托人 bG.`>   
appointer 委任人 28}L.>5k  
apportioned pro rata 按比例分摊 EQHCw<e  
apportionment 分配；分摊 /6x[C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A&-2f]L tl  
apportionment formula 分摊方程式 j/ARTaO1]"  
apportionment of estate duty 遗产税的分摊 aE:$ N#|Qa  
appraisal 估价；评估 K}whqe]j  
appreciable growth 可观增长 =gd~rk9  
appreciable impact 显着影响 4~nf~  
appreciable increase 可观增长 t""Y -M  
appreciation 增值；升值 :2A-;P4  
appreciation against other currencies 相对其他货币升值 ):L0{W{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rC/z8m3z  
appreciation tax 增值税 2j{T8F\]  
appropriation 拨款；拨用；拨付  00Ye ]j_  
appropriation account 拨款帐目 K)n058PO  
Appropriation Bill 拨款法案 k&u5`F  
appropriation-in-aid system 补助拨款办法 9:E.Iy  
approved assets 核准资产 ojIGfQV  
approved basket stock 认可一篮子证券 { "f} }}l  
approved budget 核准预算 TH CvcU?X  
approved charitable donation 认可慈善捐款 }tH_Y
F}u  
approved charitable institution 认可慈善机构 7<?Aou  
approved currency 核准货币；认可货币 IFF1wfC   
approved estimates 核准预算 Je K0><  
approved estimates of expenditure 核准开支预算 S1i~r+jf  
approved overseas insurer 核准海外保险人 ,x[~|J!  
approved overseas trust company 核准海外信托公司 eh
Mpo BL  
approved pooled investment fund 核准汇集投资基金 %~lTQCPE  
approved provident fund scheme 认可公积金计划 NZXCaciG  
approved provision 核准拨款 IG:CWPU  
approved redeemable share 核准可赎回股份 ~Hb0)M@y7  
approved regional stock 认可地区性证券 vsB3n$2@u  
approved retirement scheme 认可退休金计划 p%\&M bA  
approved subordinated loan 核准附属贷款 _2}/rwVg  
arbitrage 套戥；套汇；套利 Z?eedVV@  
arbitrageur 套戥者；套汇者 AC?a:{./  
arbitrary amount 临时款项 !]z4'*)W  
arrangement 措施；安排；协定 D*wY,\  
arrears 欠款 gm: xtN  
arrears of pay 欠付薪酬 +xYg<AFS  
arrears of revenue 逾期未收税款；逾期未收的帐项 `cRRdD:dA  
articles of association 组织章程；组织细则；组织章程细则 q-+_Y `_\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P@Pe5H"o  
ascertainment of profit 确定利润 i)]^b{5nyB  
"Asia Clear" “亚洲结算系统”