[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 S="\S  
allotment notice 股份配售通知；配股通知 slA~k;K:_  
allotment of shares 股份分配 7'{%dj
L  
allowable 可获宽免；免税的 w&^Dbme  
allowable business loss 可扣除的营业亏损 _}H`(d%N  
allowable expenses 可扣税的支出 coXm*X>z  
allowance 免税额；津贴；备抵；准备金 ]nS9taEA   
allowance for debts 债项的免税额 p|>/Hz1v  
allowance for depreciation by wear and tear 耗损折旧免税额 c@O7,y:`I  
allowance for funeral expenses 殡殓费的免税额 0a$hK9BH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0oyZlv*  
allowance for repairs and outgoings 修葺及支出方面的免税额 B`%%,SLJ  
allowance to debtor 给债务人的津贴 z[+pN:47  
alteration of capital 资本更改 t(^Lh.<a  
alternate trustee 候补受托人 o2y #Yk  
amalgamation 合并 >y@3`u]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ui*CA^ Y
 
ambit of charges 征税范围；收费范围 ltl(SIi  
amended valuation 经修订的估值 TY#pj  
American Commodities Exchange 美国商品交易所 <ot%>\C  
American Express Bank Limited 美国运通银行 bsWDjV~  
American Stock Exchange 美国证券交易所 `Z#]lS?  
amortization 摊销 y5V]uQSD  
amount due from banks 存放银行同业的款项 SP|Dz,o  
amount due from banks abroad 存放海外银行同业的款项 wqn}t]  
amount due from holding companies 控股公司欠款 KDAZG+u+  
amount due from local banks 存放本港银行同业的款项 O;;vz+ j  
amount due to banks 银行同业的存款 mhnK{M @56  
amount due to banks abroad 海外银行同业的存款 5r\Rfma  
amount due to holding companies 控股公司存款 ")qO#b4  
amount due to local banks 本港银行同业的存款 !B*d,_9c  
amount due to outport banks 外埠银行同业的存款 }~Y#N  
amount for note issue 发行纸币的款额 x6~`{N1N M  
amount of bond 担保契据的款额 q1M16qv5  
amount of consideration 代价款额 h,Tsb:Q"M  
amount of contribution 供款数额 "j+=py`  
amount of indebtedness 负债款额 '"Dgov$q  
amount of principal of the loan 贷款本金额 ?37Kc,o  
amount of rates chargeable 应征差饷数额 8!dA1]2;  
amount of share capital 股本额 ]?2&d[  
amount of sums assured 承保款额 O7Awti-X  
amount of variation 变动幅度 Xn8r3Nb$A  
amount of vote 拨款数额 T EqCoeR  
amount payable 应付款额 L}U fd >*  
amount receivable 应收款额 kF*^" Cn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @y\M8C8  
analysis 分析 %xI,A'#  
ancillary risk 附属风险 sJ/?R:  
annual account 周年帐目；周年帐目报表；年度决算；年结 I'RhA\`  
annual accounting date 年结日期 !Zf)N_k  
annual allowance 每年免税额；年积金；年度津贴；年津 c_bIadE{  
annual balance 年度余额 >/F,Z%!&q  
annual disposable income 每年可动用收入 E2{SKIUm  
annual estimates 周年预算 ur`:wR] 2?  
annual fee 年费 4qEe
N-6h  
annual general meeting 周年大会 )0Lv-Gs  
annual growth rate 年增率；每年增长率 {wp"zaa  
annual long-term supplement 长期个案每年补助金 e?~6HP^%.  
annual pensionable emolument 可供计算退休金的年薪 zpd
Z.  
annual report 年报 /7<l`RSr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N)Z,/w9  
annual return 周年报表；周年申报表；每年报税表格 [2cG 7A  
Annual Return Rules 《周年报表规则》 $nbZ+~49  
annual review of consumer prices 每年消费物价回顾 as6YjE.Yy  
annual roll-forward basis 逐年延展方式 m-No 8)2yA  
annual salary 年薪 :Keek-E`e=  
annual statement 年度报表；年度决算表 p} }=li>  
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 lGZ^ 8  
annuitant 年金受益人 h"G#} C]  
annuity 年金 sjV>&eb  
annuity contract 年金合约 ,.<l^sj5  
annuity on human life 人寿年金 {wx!~K  
antecedent debt 先前的债项 HGpj(U:`c  
ante-dated cheque 倒填日期支票 ?-0>Wbg  
anticipated expenditure 预期开支 miZ&9m  
anticipated net profit 预期纯利 pTlNJ!U>  
anticipated revenue 预期收入 E5G=Kh[NP  
anti-inflation measure 反通货膨胀措施 ']ussFaQ  
anti-inflationary stance 反通货膨胀立场 bO%bMZWB!y  
apparent deficit 表面赤字 @bj3N  
apparent financial solvency 表面偿债能力 $k|k5cP8x  
apparent partner 表面合伙人 (1(dL_?  
application for personal assessment 个人入息课税申请书 =F5(k(Ds  
application of fund 资金应用 |};P"&  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 e" f/  
appointed actuary 委任精算师 a$SGFA}V  
appointed auditor 委任核数师；委任审计师 r0)X] l7  
appointed trustee 委任的受托人 U_HOfix  
appointer 委任人 g2v0!  
apportioned pro rata 按比例分摊 d&QB?yLd  
apportionment 分配；分摊 OXuBtW*,z+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +AyrKs?h  
apportionment formula 分摊方程式 +Q3i&"QB.  
apportionment of estate duty 遗产税的分摊 Vn-y<*np  
appraisal 估价；评估 aoh"<I%]>4  
appreciable growth 可观增长 @e_ bG
@  
appreciable impact 显着影响 s1xl*lKX%  
appreciable increase 可观增长 9a5x~Z:'  
appreciation 增值；升值 gSP]& _9j  
appreciation against other currencies 相对其他货币升值 4jlUyAD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E}d@0C:  
appreciation tax 增值税 2WRa@;Tj  
appropriation 拨款；拨用；拨付 p] V  
appropriation account 拨款帐目 /L8Q[`;.  
Appropriation Bill 拨款法案 7Rf${Wv0  
appropriation-in-aid system 补助拨款办法 i[_WO2  
approved assets 核准资产 $]eITyC`P  
approved basket stock 认可一篮子证券 s=&&gC1
 
approved budget 核准预算 1o. O]>  
approved charitable donation 认可慈善捐款 |<l  sv  
approved charitable institution 认可慈善机构 db%o3>>e  
approved currency 核准货币；认可货币 w]hs1vch  
approved estimates 核准预算  ]CD  
approved estimates of expenditure 核准开支预算 T\VKNEBo  
approved overseas insurer 核准海外保险人 +pcpb)VL  
approved overseas trust company 核准海外信托公司 r(W=1e'  
approved pooled investment fund 核准汇集投资基金 9@LL_r`?<  
approved provident fund scheme 认可公积金计划  JgJ4RmH-  
approved provision 核准拨款 k[0Gz  
approved redeemable share 核准可赎回股份 _s/5oRHA  
approved regional stock 认可地区性证券 `<1o}r 7i  
approved retirement scheme 认可退休金计划 XjL)WgQ{i  
approved subordinated loan 核准附属贷款 -s5j^U{h|  
arbitrage 套戥；套汇；套利 iX]Vkx  
arbitrageur 套戥者；套汇者 IvFxI#.ju  
arbitrary amount 临时款项 ]uN}n;`12  
arrangement 措施；安排；协定 ^u@"L  
arrears 欠款 a7+w)]r  
arrears of pay 欠付薪酬 E)l0`83~^  
arrears of revenue 逾期未收税款；逾期未收的帐项 n 7Mab  
articles of association 组织章程；组织细则；组织章程细则 -\OvOkr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Em?Z  
ascertainment of profit 确定利润 !e5!8z  
"Asia Clear" “亚洲结算系统”