[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 dS;|Kl[Om  
allotment notice 股份配售通知；配股通知 t1RwB23  
allotment of shares 股份分配 T`'
3Cp$q  
allowable 可获宽免；免税的 c;|&>Fp  
allowable business loss 可扣除的营业亏损 Alk* "p  
allowable expenses 可扣税的支出 $OFFH[_z  
allowance 免税额；津贴；备抵；准备金 Kt* za  
allowance for debts 债项的免税额 i2ml[;*
,N  
allowance for depreciation by wear and tear 耗损折旧免税额 Aya;ycsgE  
allowance for funeral expenses 殡殓费的免税额 &A5[C{x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *(SBl}f4l  
allowance for repairs and outgoings 修葺及支出方面的免税额 .IAHy)li"  
allowance to debtor 给债务人的津贴 VGDEP!)-8  
alteration of capital 资本更改 ]kplb0`  
alternate trustee 候补受托人 ubCJZ"!  
amalgamation 合并 CIik@O*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~tj7zI6  
ambit of charges 征税范围；收费范围 O*n%2Mam  
amended valuation 经修订的估值 ;'
18  
American Commodities Exchange 美国商品交易所 ;k41+O:f@  
American Express Bank Limited 美国运通银行 IO&#)Ft  
American Stock Exchange 美国证券交易所 yYg&'3  
amortization 摊销 {u=\-|t  
amount due from banks 存放银行同业的款项 qP^0($  
amount due from banks abroad 存放海外银行同业的款项 7E6?)bgh  
amount due from holding companies 控股公司欠款 ~{7NTW  
amount due from local banks 存放本港银行同业的款项 WlLZt gq  
amount due to banks 银行同业的存款
C^42=?  
amount due to banks abroad 海外银行同业的存款 MdoWqpC  
amount due to holding companies 控股公司存款 (b2^d  
amount due to local banks 本港银行同业的存款 owY_cDzrH  
amount due to outport banks 外埠银行同业的存款 oJp_c  
amount for note issue 发行纸币的款额 ?>\]%$5o  
amount of bond 担保契据的款额 {FmFu$z+[  
amount of consideration 代价款额 Z-p^3t'{  
amount of contribution 供款数额 Lp]C![\>U  
amount of indebtedness 负债款额 0?L$)T-B  
amount of principal of the loan 贷款本金额 Tx?@*Q  
amount of rates chargeable 应征差饷数额  {e  
amount of share capital 股本额 MLIQ 8=  
amount of sums assured 承保款额 ?
QIQ,?.  
amount of variation 变动幅度 Di1G  
amount of vote 拨款数额 6C51:XQO  
amount payable 应付款额 /sC[5G%  
amount receivable 应收款额 6=lQT 9u{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'nDT.i  
analysis 分析 5sCky)N  
ancillary risk 附属风险 >E,L"&_j  
annual account 周年帐目；周年帐目报表；年度决算；年结 hE#8_34%s  
annual accounting date 年结日期 Z!i'Tbfn  
annual allowance 每年免税额；年积金；年度津贴；年津 i\z0{;f|GX  
annual balance 年度余额 (X7yNIPfA  
annual disposable income 每年可动用收入 Ay6rUN1ef  
annual estimates 周年预算 [3NV #  
annual fee 年费 ;Wh[q*A  
annual general meeting 周年大会 l3|>*szX  
annual growth rate 年增率；每年增长率 ]~M{@h!<  
annual long-term supplement 长期个案每年补助金 _,?HrL9  
annual pensionable emolument 可供计算退休金的年薪 n
*0F  
annual report 年报 ;3}b&Z[N]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vHe.+XY  
annual return 周年报表；周年申报表；每年报税表格 z'K7J'(R  
Annual Return Rules 《周年报表规则》 I%|s  
annual review of consumer prices 每年消费物价回顾 VQ;- dCV  
annual roll-forward basis 逐年延展方式 k+G4<qw  
annual salary 年薪 k#+^=F^)I  
annual statement 年度报表；年度决算表 ;S27m]Q?  
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 `/Jr8J_  
annuitant 年金受益人 ^g){)rz|  
annuity 年金 daJ-H  
annuity contract 年金合约 `l0icfy  
annuity on human life 人寿年金 ^B=z_0 *  
antecedent debt 先前的债项 jtpNo~O  
ante-dated cheque 倒填日期支票 l+X^x%EA  
anticipated expenditure 预期开支 CMjPp`rA  
anticipated net profit 预期纯利 pG=zGx4  
anticipated revenue 预期收入 ] r+I D  
anti-inflation measure 反通货膨胀措施 EMH}VigR  
anti-inflationary stance 反通货膨胀立场 { 3P!b|V>  
apparent deficit 表面赤字 8-6{MJ?F  
apparent financial solvency 表面偿债能力 [c%}L 3B  
apparent partner 表面合伙人 GuDD7~qxY  
application for personal assessment 个人入息课税申请书 .shI%' V  
application of fund 资金应用 s_?*R  
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 -;.fU44O[#  
appointed actuary 委任精算师 mYRR==iDL  
appointed auditor 委任核数师；委任审计师 B>L^XGq  
appointed trustee 委任的受托人 ATewdq[C  
appointer 委任人 |8+rUFkU8  
apportioned pro rata 按比例分摊 >(Ddw N9l  
apportionment 分配；分摊 1@@]h!> k:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $}
o,7xAn  
apportionment formula 分摊方程式 \aRB   
apportionment of estate duty 遗产税的分摊 OVK(:{PwS  
appraisal 估价；评估 UM^hF%  
appreciable growth 可观增长 Du4?n8 o  
appreciable impact 显着影响 ~%q e,  
appreciable increase 可观增长 "d*  
appreciation 增值；升值 Ase1R=0  
appreciation against other currencies 相对其他货币升值 aq**w?l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @WUCv7U  
appreciation tax 增值税 j+v)I =  
appropriation 拨款；拨用；拨付 x6P^IkL:  
appropriation account 拨款帐目 }z@hx@N/  
Appropriation Bill 拨款法案 9Ky,oB  
appropriation-in-aid system 补助拨款办法 BNLall  
approved assets 核准资产 .^W0;ISX  
approved basket stock 认可一篮子证券 xBd%e-r  
approved budget 核准预算 wQ95 tN  
approved charitable donation 认可慈善捐款 #jR?C9&!(  
approved charitable institution 认可慈善机构  KX@Fgs  
approved currency 核准货币；认可货币 A#\X-8/  
approved estimates 核准预算 @XJv9aq  
approved estimates of expenditure 核准开支预算 <m\TZQBD  
approved overseas insurer 核准海外保险人 &$ 9bC't6  
approved overseas trust company 核准海外信托公司 ba.OjK@  
approved pooled investment fund 核准汇集投资基金 SxyFFt  
approved provident fund scheme 认可公积金计划
!"">'}E1  
approved provision 核准拨款 {GY$J<5=  
approved redeemable share 核准可赎回股份 <CdO& xUY  
approved regional stock 认可地区性证券 +<#-52br\  
approved retirement scheme 认可退休金计划 #-8/|_*  
approved subordinated loan 核准附属贷款 HKf3eC  
arbitrage 套戥；套汇；套利 {rr\hl-$  
arbitrageur 套戥者；套汇者 }\*|b@)]  
arbitrary amount 临时款项 m{"zFD/  
arrangement 措施；安排；协定 4cL=f  
arrears 欠款 34:=A0z  
arrears of pay 欠付薪酬 ! h;VdCCi#  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~Y$1OA8  
articles of association 组织章程；组织细则；组织章程细则 Q0A1N[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Y"U&3e,  
ascertainment of profit 确定利润 gnec#
j  
"Asia Clear" “亚洲结算系统”