[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 f*&JfP  
allotment notice 股份配售通知；配股通知 hAD
b]O  
allotment of shares 股份分配 )BTs *7 j  
allowable 可获宽免；免税的 <T% hfW
 
allowable business loss 可扣除的营业亏损 \6 0W
P-s  
allowable expenses 可扣税的支出 4J$f @6  
allowance 免税额；津贴；备抵；准备金
r[4F
?W  
allowance for debts 债项的免税额 }AfPBfgC1z  
allowance for depreciation by wear and tear 耗损折旧免税额 vo<#sa^,j  
allowance for funeral expenses 殡殓费的免税额 xR6IXF>*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 umrI4.1c  
allowance for repairs and outgoings 修葺及支出方面的免税额 ovoI~k'  
allowance to debtor 给债务人的津贴 a7d
-  
alteration of capital 资本更改 P FFw$\j  
alternate trustee 候补受托人 `h
f9rjy4  
amalgamation 合并 5GxM?%\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <ORz`^27o  
ambit of charges 征税范围；收费范围 67:<X(u+!  
amended valuation 经修订的估值 tU2;Wb!Y  
American Commodities Exchange 美国商品交易所 K}(n;6\  
American Express Bank Limited 美国运通银行 Llc|j&yHQ  
American Stock Exchange 美国证券交易所 CN>};>WlG  
amortization 摊销 Sqt"G6<  
amount due from banks 存放银行同业的款项 1mPS)X_  
amount due from banks abroad 存放海外银行同业的款项 rBPxGBd4  
amount due from holding companies 控股公司欠款 0P/LW|16  
amount due from local banks 存放本港银行同业的款项 utS Mx(  
amount due to banks 银行同业的存款 sO-R+G/^7  
amount due to banks abroad 海外银行同业的存款 / ;$ew~}  
amount due to holding companies 控股公司存款 s1apHwJ -  
amount due to local banks 本港银行同业的存款 @Iatlz*W  
amount due to outport banks 外埠银行同业的存款 E4ee_`p  
amount for note issue 发行纸币的款额 H#`?toS  
amount of bond 担保契据的款额 zO]dQ$r\Z  
amount of consideration 代价款额 |OT%,QT|  
amount of contribution 供款数额 A2bV[+Q
 
amount of indebtedness 负债款额 .7rsbZzs  
amount of principal of the loan 贷款本金额 W>IKy#  
amount of rates chargeable 应征差饷数额 HUI!IOh  
amount of share capital 股本额 HliY  
amount of sums assured 承保款额 vt=S0X^$yc  
amount of variation 变动幅度 LKY Q?  
amount of vote 拨款数额 !K)|e4$  
amount payable 应付款额 6FFv+{2^@  
amount receivable 应收款额 mW9b~G3k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U}Fk %Jj  
analysis 分析 2`eu
3vA  
ancillary risk 附属风险 bFXCaD!{G  
annual account 周年帐目；周年帐目报表；年度决算；年结 UzwIV{  
annual accounting date 年结日期 dju{&wo~4  
annual allowance 每年免税额；年积金；年度津贴；年津 qz2d'OhmtH  
annual balance 年度余额 (_<n
0  
annual disposable income 每年可动用收入 $&C%C\(>D  
annual estimates 周年预算 ?`}U|]c  
annual fee 年费 lv &wp@  
annual general meeting 周年大会 >R-$JrU.=  
annual growth rate 年增率；每年增长率 e]fC!>w(\  
annual long-term supplement 长期个案每年补助金 htlWC>*  
annual pensionable emolument 可供计算退休金的年薪 h*%1Jkxu  
annual report 年报 `Yve  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +y#979A,  
annual return 周年报表；周年申报表；每年报税表格 \MPy"uC  
Annual Return Rules 《周年报表规则》 46`{mPd{aO  
annual review of consumer prices 每年消费物价回顾 <[~M|OL9q,  
annual roll-forward basis 逐年延展方式 }N!8i'suz9  
annual salary 年薪 T^SOq:m&  
annual statement 年度报表；年度决算表 KWMH|sxO=  
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 akwVU\RP  
annuitant 年金受益人 $OuA<-  
annuity 年金 5?"ZM'4  
annuity contract 年金合约 z05pVe/5  
annuity on human life 人寿年金 Hc!_o`[{l  
antecedent debt 先前的债项 Iqv 5lo .  
ante-dated cheque 倒填日期支票 D1a2|^zt  
anticipated expenditure 预期开支 pqX=l%{4ES  
anticipated net profit 预期纯利 b5C #xxIO  
anticipated revenue 预期收入 0\A[a4crj  
anti-inflation measure 反通货膨胀措施 ]~,'[gWb  
anti-inflationary stance 反通货膨胀立场 m0YDO0  
apparent deficit 表面赤字 ~Q\[b%>J  
apparent financial solvency 表面偿债能力 Hqv(X=6 E0  
apparent partner 表面合伙人 }wKU=Vm  
application for personal assessment 个人入息课税申请书 0't)fnI#  
application of fund 资金应用 2Hj]QN7"   
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 I.x>mN-0  
appointed actuary 委任精算师 p};<l@  
appointed auditor 委任核数师；委任审计师 u/WkqJvw#  
appointed trustee 委任的受托人 )JON&~C  
appointer 委任人 BZsxf'eN'  
apportioned pro rata 按比例分摊 6zSN?0c  
apportionment 分配；分摊 K[Kc'6G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H6
QQ<~_&  
apportionment formula 分摊方程式 Ft7l/  
apportionment of estate duty 遗产税的分摊 Rlu;l  
appraisal 估价；评估 lC{m;V2  
appreciable growth 可观增长 4`B:Mq&j  
appreciable impact 显着影响 O,PHAwVG%L  
appreciable increase 可观增长 kQtl&{;k?  
appreciation 增值；升值 IAQ=d4V&  
appreciation against other currencies 相对其他货币升值 1l{n`gR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f}A
^rWO  
appreciation tax 增值税 bK7DGw`1  
appropriation 拨款；拨用；拨付 ?g2K&  
appropriation account 拨款帐目 .7q#{`K^=  
Appropriation Bill 拨款法案 ;+\;^nS3d  
appropriation-in-aid system 补助拨款办法 O4{&B@!  
approved assets 核准资产 $onliW|  
approved basket stock 认可一篮子证券 B Xp3u|t  
approved budget 核准预算 
H.e@w3+h  
approved charitable donation 认可慈善捐款 ,;g:qe3D$  
approved charitable institution 认可慈善机构 TzjZGs W[V  
approved currency 核准货币；认可货币 mjpH)6aD0  
approved estimates 核准预算 ]T1"3 [si  
approved estimates of expenditure 核准开支预算 W\/0&H\i  
approved overseas insurer 核准海外保险人 x.aUuC,$x  
approved overseas trust company 核准海外信托公司 . x$` i  
approved pooled investment fund 核准汇集投资基金 :Li)]qN.I  
approved provident fund scheme 认可公积金计划 BehV :M  
approved provision 核准拨款 t+ @F"[j  
approved redeemable share 核准可赎回股份 G(L*8U<UG  
approved regional stock 认可地区性证券 Oc1ZIIkh\  
approved retirement scheme 认可退休金计划 uPpP")  
approved subordinated loan 核准附属贷款 pc #^{-  
arbitrage 套戥；套汇；套利 7G(X:!  
arbitrageur 套戥者；套汇者 6_7d1.wv9  
arbitrary amount 临时款项 Sq ,x@  
arrangement 措施；安排；协定 E[y?\{  
arrears 欠款 8EQ;+V  
arrears of pay 欠付薪酬 gDH x+"?  
arrears of revenue 逾期未收税款；逾期未收的帐项 /W;;7k  
articles of association 组织章程；组织细则；组织章程细则 'W)x<Iey1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yTk9+>  
ascertainment of profit 确定利润 H]-nm+  
"Asia Clear" “亚洲结算系统”