[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 GEe 0@q#YA  
allotment notice 股份配售通知；配股通知 "3Xv%U9@  
allotment of shares 股份分配 :uIi ?  
allowable 可获宽免；免税的 7$1fy0f[l  
allowable business loss 可扣除的营业亏损 bU:}ZO^S  
allowable expenses 可扣税的支出 P+;CE|J`X  
allowance 免税额；津贴；备抵；准备金 8=n9 hLhqo  
allowance for debts 债项的免税额 }o!#_N0T  
allowance for depreciation by wear and tear 耗损折旧免税额 tkdBlG]!  
allowance for funeral expenses 殡殓费的免税额 e$ XY\{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n2jvXL Jq  
allowance for repairs and outgoings 修葺及支出方面的免税额 kY'<u  
allowance to debtor 给债务人的津贴 6HEqm>Yau  
alteration of capital 资本更改 ;Txv-lfS  
alternate trustee 候补受托人 y;{^Ln4{  
amalgamation 合并 n,&/D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]8xc?*i8  
ambit of charges 征税范围；收费范围 6=G~6Qu  
amended valuation 经修订的估值 fd5ZaE#f  
American Commodities Exchange 美国商品交易所 E
,<\T6/%q  
American Express Bank Limited 美国运通银行 7|+|\7l#  
American Stock Exchange 美国证券交易所 R%Ui6dCLo  
amortization 摊销  ^6)GS%R  
amount due from banks 存放银行同业的款项 RVgPH<1X@e  
amount due from banks abroad 存放海外银行同业的款项 I9[1U  
amount due from holding companies 控股公司欠款 Uw2,o|=O  
amount due from local banks 存放本港银行同业的款项 !^
)wPmk  
amount due to banks 银行同业的存款 tp 6csS,  
amount due to banks abroad 海外银行同业的存款 XSm"I[.g  
amount due to holding companies 控股公司存款 cQ3W;F8|n  
amount due to local banks 本港银行同业的存款 MG7 ?N #  
amount due to outport banks 外埠银行同业的存款 rP^TN^bd|  
amount for note issue 发行纸币的款额 Ge^zX$.'  
amount of bond 担保契据的款额 7xv4E<r2  
amount of consideration 代价款额 5|<yfk8*J  
amount of contribution 供款数额 jb|mip@` <  
amount of indebtedness 负债款额
`1E|PQbWc  
amount of principal of the loan 贷款本金额 c-4m8Kg?L  
amount of rates chargeable 应征差饷数额 [K c ki+  
amount of share capital 股本额 T3USNc51  
amount of sums assured 承保款额 &=F-moDD  
amount of variation 变动幅度 &v5G92  
amount of vote 拨款数额 e2]
4a3  
amount payable 应付款额 e/"yGQu  
amount receivable 应收款额 >63)z I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F_A%8)N  
analysis 分析 DS#cm3  
ancillary risk 附属风险 NJ;"jQ-  
annual account 周年帐目；周年帐目报表；年度决算；年结 Usa+b A  
annual accounting date 年结日期 X,C*qw@  
annual allowance 每年免税额；年积金；年度津贴；年津 eu#,WwlG  
annual balance 年度余额 ==QWwPpA  
annual disposable income 每年可动用收入 0bMoUy*q  
annual estimates 周年预算 q"gqO%Wb|  
annual fee 年费 :a_BD  
annual general meeting 周年大会
% v;e  
annual growth rate 年增率；每年增长率 U@Z>/ q  
annual long-term supplement 长期个案每年补助金 o!aLZ3#X  
annual pensionable emolument 可供计算退休金的年薪 +h0PR?  
annual report 年报 QGs1zfh
*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z$JX'(<Z7  
annual return 周年报表；周年申报表；每年报税表格 uije#cj#O  
Annual Return Rules 《周年报表规则》 NH7`5mF$  
annual review of consumer prices 每年消费物价回顾 FJP< bREQ  
annual roll-forward basis 逐年延展方式 X}ZlWJ  
annual salary 年薪 96(R'^kNX  
annual statement 年度报表；年度决算表 T vrk^!  
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 /b{o3, #.M  
annuitant 年金受益人 2t+D8 d|c<  
annuity 年金 )PR3s1S^  
annuity contract 年金合约 rRB~=J"  
annuity on human life 人寿年金 !Y (apVQ  
antecedent debt 先前的债项 ')B =|T)  
ante-dated cheque 倒填日期支票 n[!
;yO  
anticipated expenditure 预期开支 '.?^uM  
anticipated net profit 预期纯利 7;&(}  
anticipated revenue 预期收入 rh@r\H@j  
anti-inflation measure 反通货膨胀措施 rwiw Rh  
anti-inflationary stance 反通货膨胀立场 7ftR4  
apparent deficit 表面赤字 KQ&Y2l1*>>  
apparent financial solvency 表面偿债能力 "`pNH'  
apparent partner 表面合伙人 |xn#\epy@  
application for personal assessment 个人入息课税申请书 'It?wB W  
application of fund 资金应用 {Fbg]'FQ
 
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
$@_{p*q  
appointed actuary 委任精算师 P?kx  
appointed auditor 委任核数师；委任审计师 }91*4@B7  
appointed trustee 委任的受托人 3y99O $EAc  
appointer 委任人 m6^ 5S  
apportioned pro rata 按比例分摊 |^R*4;Phe  
apportionment 分配；分摊 Yu'a<5f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z v>Oh#  
apportionment formula 分摊方程式 LheFQ A  
apportionment of estate duty 遗产税的分摊 `ncNEHh7K  
appraisal 估价；评估 Vtr3G.P^  
appreciable growth 可观增长 x?#I4RJH;  
appreciable impact 显着影响 #%:c0=  
appreciable increase 可观增长 IV'p~ t
 
appreciation 增值；升值 w5 `#q&?  
appreciation against other currencies 相对其他货币升值 H+ lX-,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T-'~?[v  
appreciation tax 增值税 fAGctRGH  
appropriation 拨款；拨用；拨付 zJ+3g!  
appropriation account 拨款帐目 *m9{V8Yi2  
Appropriation Bill 拨款法案 >!L&>OOx  
appropriation-in-aid system 补助拨款办法 Y25^]ON*\^  
approved assets 核准资产 Ve}[XqdS^p  
approved basket stock 认可一篮子证券 =!BobC- [b  
approved budget 核准预算 ldGojnS  
approved charitable donation 认可慈善捐款 7Y1GUIRa3  
approved charitable institution 认可慈善机构 ~:4~2d|  
approved currency 核准货币；认可货币 `1Zhq+s  
approved estimates 核准预算 >c4/?
YV  
approved estimates of expenditure 核准开支预算 Ytao"R/  
approved overseas insurer 核准海外保险人  4*TmlY  
approved overseas trust company 核准海外信托公司 /` [!_4i  
approved pooled investment fund 核准汇集投资基金 U3E
&n1AA  
approved provident fund scheme 认可公积金计划 !nd*W"_gQ/  
approved provision 核准拨款 Tkw;pb  
approved redeemable share 核准可赎回股份 8Hi!kc;f6>  
approved regional stock 认可地区性证券 7\ypW$Ot  
approved retirement scheme 认可退休金计划 a8pY[)^c  
approved subordinated loan 核准附属贷款 [ %}u=}@  
arbitrage 套戥；套汇；套利 lwT9~Hyp  
arbitrageur 套戥者；套汇者 Ye5jB2Z  
arbitrary amount 临时款项 PFM'&;V  
arrangement 措施；安排；协定 -Fxm
si  
arrears 欠款 Dzl;-]S  
arrears of pay 欠付薪酬 \}5p0.=  
arrears of revenue 逾期未收税款；逾期未收的帐项 pu+ur=5&  
articles of association 组织章程；组织细则；组织章程细则 <P_ea/5:|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]E3 <UR  
ascertainment of profit 确定利润  Ow:1?Z{4  
"Asia Clear" “亚洲结算系统”