[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 rfzzMV  
allotment notice 股份配售通知；配股通知 ]v? jfy  
allotment of shares 股份分配 ""_B3'  
allowable 可获宽免；免税的 `0MQL@B  
allowable business loss 可扣除的营业亏损 BHErc\ITP  
allowable expenses 可扣税的支出  5PC:4  
allowance 免税额；津贴；备抵；准备金 d>Nh<PqH6  
allowance for debts 债项的免税额 |ZXz&Xor  
allowance for depreciation by wear and tear 耗损折旧免税额 7W5Cm\  
allowance for funeral expenses 殡殓费的免税额 ! CJ*zZ*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hTcU %Nc  
allowance for repairs and outgoings 修葺及支出方面的免税额 Kb1@+  
allowance to debtor 给债务人的津贴 9`? M-U  
alteration of capital 资本更改 mZu
Lwd$0  
alternate trustee 候补受托人 @D `j   
amalgamation 合并 !4 lN[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :VLYF$|  
ambit of charges 征税范围；收费范围 4^d).{&X  
amended valuation 经修订的估值 e~cg (.  
American Commodities Exchange 美国商品交易所 8#o2qQ2+  
American Express Bank Limited 美国运通银行 [F(iV[n%  
American Stock Exchange 美国证券交易所 #hMkajG  
amortization 摊销 |2rOV&@l9  
amount due from banks 存放银行同业的款项 B7'yc`)H  
amount due from banks abroad 存放海外银行同业的款项 z<0/#OP'  
amount due from holding companies 控股公司欠款 !41"`D!1  
amount due from local banks 存放本港银行同业的款项 9wO2`e )  
amount due to banks 银行同业的存款 *X}2  
amount due to banks abroad 海外银行同业的存款 ASr@5uFR  
amount due to holding companies 控股公司存款 4?[1JN>  
amount due to local banks 本港银行同业的存款 W"CG&.  
amount due to outport banks 外埠银行同业的存款 6o5,d]  
amount for note issue 发行纸币的款额 U3UA  
amount of bond 担保契据的款额 <U\
8&Uv>  
amount of consideration 代价款额 Y>~jho  
amount of contribution 供款数额 {))Cb9'  
amount of indebtedness 负债款额 #JXXq%4 @  
amount of principal of the loan 贷款本金额
/WLZyT2  
amount of rates chargeable 应征差饷数额 OPogH=vf  
amount of share capital 股本额 ?32i
1F!  
amount of sums assured 承保款额 [nrD4  
amount of variation 变动幅度 eV}H  
amount of vote 拨款数额 mG0_&'"YIG  
amount payable 应付款额 ?1] \3nj  
amount receivable 应收款额 w|*D{`O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?I"?J/zm  
analysis 分析 {y%@1q%"  
ancillary risk 附属风险 kc}|L9  
annual account 周年帐目；周年帐目报表；年度决算；年结 >g@@ yR,  
annual accounting date 年结日期 sBqOcy  
annual allowance 每年免税额；年积金；年度津贴；年津 v-Q>I5D;:  
annual balance 年度余额 =A$
d)&  
annual disposable income 每年可动用收入 gkKNOus  
annual estimates 周年预算 V)ag ss w?  
annual fee 年费 #C B Kt
,  
annual general meeting 周年大会 0[N1SY\lj  
annual growth rate 年增率；每年增长率 (N)>?r@n`  
annual long-term supplement 长期个案每年补助金 Ae"|a_>fMI  
annual pensionable emolument 可供计算退休金的年薪 lIO#)>  
annual report 年报 GZY:EHuz[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0<fQjXn  
annual return 周年报表；周年申报表；每年报税表格 |+>U91 !  
Annual Return Rules 《周年报表规则》 o#BI_ #b  
annual review of consumer prices 每年消费物价回顾 \g)?7>M|  
annual roll-forward basis 逐年延展方式 }qZ^S9  
annual salary 年薪 GJHJ?^%  
annual statement 年度报表；年度决算表 }_@p`>|)rB  
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 ?.beN[X  
annuitant 年金受益人 /;E=)(w  
annuity 年金 /V#?d  
annuity contract 年金合约 aYWUwYB$  
annuity on human life 人寿年金 tT]mMlKJ  
antecedent debt 先前的债项 wByTNA7  
ante-dated cheque 倒填日期支票 e#F3KLSL`  
anticipated expenditure 预期开支 W{j(=<|<  
anticipated net profit 预期纯利 o&$lik  
anticipated revenue 预期收入 U%;E:|  
anti-inflation measure 反通货膨胀措施 7m?fvKy  
anti-inflationary stance 反通货膨胀立场 >}JEX]V  
apparent deficit 表面赤字 U9awN&1([  
apparent financial solvency 表面偿债能力 \%V !& !'  
apparent partner 表面合伙人 zvdIwV&oT  
application for personal assessment 个人入息课税申请书 dNov= w  
application of fund 资金应用 ^<    
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ];N/KHeZ  
appointed actuary 委任精算师 Z J1
@z.  
appointed auditor 委任核数师；委任审计师 ZW@cw}  
appointed trustee 委任的受托人 :2:%  
appointer 委任人 9JJ6$cLF  
apportioned pro rata 按比例分摊 X;#Ni}af  
apportionment 分配；分摊 [ <k&]Kv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R9QW%!:,\2  
apportionment formula 分摊方程式 Wc;N;K52   
apportionment of estate duty 遗产税的分摊 Wvl'O'R  
appraisal 估价；评估 LW">9;n  
appreciable growth 可观增长 jX*gw6!  
appreciable impact 显着影响 lZ <D,&  
appreciable increase 可观增长 /ZH*
t\  
appreciation 增值；升值 1'dZ?`O  
appreciation against other currencies 相对其他货币升值 5Kk}sxol  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [MKt\(  
appreciation tax 增值税 4E1j0ARQQ  
appropriation 拨款；拨用；拨付 !0):g/2h  
appropriation account 拨款帐目 L6ypn)l  
Appropriation Bill 拨款法案 8H8Q
  
appropriation-in-aid system 补助拨款办法 ")nKFs5  
approved assets 核准资产 lE8_Q*ev  
approved basket stock 认可一篮子证券 Y/pK  
approved budget 核准预算 u bZ`Y$  
approved charitable donation 认可慈善捐款 |t;Ktl  
approved charitable institution 认可慈善机构 X?/32~\  
approved currency 核准货币；认可货币 frV_5yK'  
approved estimates 核准预算 n,_9Eh#WD  
approved estimates of expenditure 核准开支预算 P*hYh5a  
approved overseas insurer 核准海外保险人 |It{L0=U  
approved overseas trust company 核准海外信托公司 d(|4 +^>  
approved pooled investment fund 核准汇集投资基金 tq=M 9c  
approved provident fund scheme 认可公积金计划
{>TAnb?n  
approved provision 核准拨款 _)4zm  
approved redeemable share 核准可赎回股份 ]+tO  
approved regional stock 认可地区性证券 k ,r*xt  
approved retirement scheme 认可退休金计划 5 7;( P  
approved subordinated loan 核准附属贷款 'RNj5r  
arbitrage 套戥；套汇；套利 ~L>&
p  
arbitrageur 套戥者；套汇者 zgn`@y2  
arbitrary amount 临时款项 Qk
w_9  
arrangement 措施；安排；协定 o_[
I#PT  
arrears 欠款 N% u4uLP5k  
arrears of pay 欠付薪酬 Qk@BM  
arrears of revenue 逾期未收税款；逾期未收的帐项 s9fEx-!y  
articles of association 组织章程；组织细则；组织章程细则 Q^?$2ck=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
pK /RkA1  
ascertainment of profit 确定利润 m93{K7O2e  
"Asia Clear" “亚洲结算系统”