[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 %dN',  
allotment notice 股份配售通知；配股通知 KXtc4wr
a  
allotment of shares 股份分配 wRATe 0'
 
allowable 可获宽免；免税的 $h()%C7s  
allowable business loss 可扣除的营业亏损 r'GD  
allowable expenses 可扣税的支出 5IsRIz[`TK  
allowance 免税额；津贴；备抵；准备金 [&B}{6wry  
allowance for debts 债项的免税额 '(4#He?Gd  
allowance for depreciation by wear and tear 耗损折旧免税额 @[vwqPOL  
allowance for funeral expenses 殡殓费的免税额 G=Qslrtg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "92Z"I~1  
allowance for repairs and outgoings 修葺及支出方面的免税额 +I9+L6>UR  
allowance to debtor 给债务人的津贴 @
|1/yQgi  
alteration of capital 资本更改 2^TJ_xG~  
alternate trustee 候补受托人 {;kH&Pp  
amalgamation 合并 )RFE< Qcj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eT4+O5t  
ambit of charges 征税范围；收费范围 qOi3`6LCV  
amended valuation 经修订的估值 .AzGPcJY  
American Commodities Exchange 美国商品交易所 ! 54(K6a[  
American Express Bank Limited 美国运通银行 =q4QBAW  
American Stock Exchange 美国证券交易所 }_A#O|dxO  
amortization 摊销 SjZ?keKZ  
amount due from banks 存放银行同业的款项 LM~,`#3Ru  
amount due from banks abroad 存放海外银行同业的款项 y9>?  
amount due from holding companies 控股公司欠款 =)p/p6  
amount due from local banks 存放本港银行同业的款项 POouO/r$  
amount due to banks 银行同业的存款 sY#iGEf  
amount due to banks abroad 海外银行同业的存款 j$f`:A  
amount due to holding companies 控股公司存款 c/g"/ICs  
amount due to local banks 本港银行同业的存款 o Y
Zmz  
amount due to outport banks 外埠银行同业的存款 ti)4J2c,8  
amount for note issue 发行纸币的款额 T5jZd@VT,  
amount of bond 担保契据的款额 u\]aUP e  
amount of consideration 代价款额 Q.dHg7+D  
amount of contribution 供款数额 %~RO V>&  
amount of indebtedness 负债款额 2qY+-yOEt  
amount of principal of the loan 贷款本金额 f7Dx.-  
amount of rates chargeable 应征差饷数额 .-0;:>  
amount of share capital 股本额 1aAYBV<3  
amount of sums assured 承保款额 BwN>;g_  
amount of variation 变动幅度 *"%MT:  
amount of vote 拨款数额 x!<?/I)X  
amount payable 应付款额 qZ:--,9+  
amount receivable 应收款额 TN=
MZ{L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <XfCQq/  
analysis 分析 
j (8I+||  
ancillary risk 附属风险 1HBdIWhHv.  
annual account 周年帐目；周年帐目报表；年度决算；年结 :e&P's=
 
annual accounting date 年结日期 HKr6h?Si^  
annual allowance 每年免税额；年积金；年度津贴；年津 ;zbF~5e  
annual balance 年度余额 :h|nV ~  
annual disposable income 每年可动用收入 D-zqu~f`  
annual estimates 周年预算 dB^')-wA  
annual fee 年费 x7s75  
annual general meeting 周年大会 '$cU\DTN6  
annual growth rate 年增率；每年增长率 t-vH\m  
annual long-term supplement 长期个案每年补助金 4I[g{S nF  
annual pensionable emolument 可供计算退休金的年薪 d9hJEu!Lu  
annual report 年报 ^H,oI*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ">? y\#OA  
annual return 周年报表；周年申报表；每年报税表格 FDHa|<oz  
Annual Return Rules 《周年报表规则》 ^c9~~m16+  
annual review of consumer prices 每年消费物价回顾 D\:~G}M  
annual roll-forward basis 逐年延展方式 xY/ S;dE  
annual salary 年薪 F?LTWm
  
annual statement 年度报表；年度决算表 e3 L<;MAt  
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 )32BM+f"77  
annuitant 年金受益人 >D';i\2j&  
annuity 年金 27;t,Oq}  
annuity contract 年金合约 k^pf)*p  
annuity on human life 人寿年金 ypuW}H%`  
antecedent debt 先前的债项 Vm1U00lM{  
ante-dated cheque 倒填日期支票 Hm?zMyO.k  
anticipated expenditure 预期开支 >Ic)RPO9  
anticipated net profit 预期纯利 #_tixg  
anticipated revenue 预期收入 Jmln*,Ol7  
anti-inflation measure 反通货膨胀措施 T[iwP~l  
anti-inflationary stance 反通货膨胀立场 
& >AXB6  
apparent deficit 表面赤字 CapWn~*g  
apparent financial solvency 表面偿债能力 1or4s{bmo  
apparent partner 表面合伙人 ,R j{^-k  
application for personal assessment 个人入息课税申请书 +3 2"vq)_  
application of fund 资金应用 Ksq{=q-T  
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 pZ/aZg1Ld  
appointed actuary 委任精算师 -vXX u;frt  
appointed auditor 委任核数师；委任审计师 9:bC{n  
appointed trustee 委任的受托人 *8zn\No<,  
appointer 委任人 k,xY\r$  
apportioned pro rata 按比例分摊 "8U
d &o  
apportionment 分配；分摊 CQo<}}-o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fPs'A  
apportionment formula 分摊方程式 sskwJu1  
apportionment of estate duty 遗产税的分摊 hsVf/%  
appraisal 估价；评估 JDi|]JY  
appreciable growth 可观增长 Qwn/ ,  
appreciable impact 显着影响 |0?h6  
appreciable increase 可观增长 IYq)p /  
appreciation 增值；升值 "CdL?(  
appreciation against other currencies 相对其他货币升值 C@ ` eYi  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'H<0:bQ=I  
appreciation tax 增值税 !"2nL%PW~  
appropriation 拨款；拨用；拨付 *5k" v"NM(  
appropriation account 拨款帐目 G"bItdb  
Appropriation Bill 拨款法案  _2VL%  
appropriation-in-aid system 补助拨款办法 P1b5=/}:V  
approved assets 核准资产 **V^8'W<  
approved basket stock 认可一篮子证券 nV-A0"z_&  
approved budget 核准预算 i0ax`37  
approved charitable donation 认可慈善捐款 @,D 3$P8}  
approved charitable institution 认可慈善机构 /s3AZ j9  
approved currency 核准货币；认可货币 [kx_Izi/T  
approved estimates 核准预算 [XWY-q#Gg  
approved estimates of expenditure 核准开支预算 0^4uZeW?  
approved overseas insurer 核准海外保险人 hPhNDmL#3  
approved overseas trust company 核准海外信托公司 3jIi$X06  
approved pooled investment fund 核准汇集投资基金 s+>VqyHgf  
approved provident fund scheme 认可公积金计划  vgSs]g  
approved provision 核准拨款 d/G`w{H}y  
approved redeemable share 核准可赎回股份 P SDzs\ s  
approved regional stock 认可地区性证券 ;7"} I  
approved retirement scheme 认可退休金计划 klduJT >  
approved subordinated loan 核准附属贷款 <o^_il$W  
arbitrage 套戥；套汇；套利 ~9JU_R^%m  
arbitrageur 套戥者；套汇者 N\?%944R  
arbitrary amount 临时款项 @~0kSA7  
arrangement 措施；安排；协定  H  
arrears 欠款 E%\jR  
arrears of pay 欠付薪酬 i$HaE)qZ  
arrears of revenue 逾期未收税款；逾期未收的帐项 je1f\N45  
articles of association 组织章程；组织细则；组织章程细则 o0b}:`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]%jlaXb  
ascertainment of profit 确定利润 TN}YRXtW+  
"Asia Clear" “亚洲结算系统”