[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 F8I<4S  
allotment notice 股份配售通知；配股通知 *Y ZLQT  
allotment of shares 股份分配 DPOPRi~  
allowable 可获宽免；免税的 aBnbu vp  
allowable business loss 可扣除的营业亏损 [1U_c*;i  
allowable expenses 可扣税的支出 ;=OH=+Rl  
allowance 免税额；津贴；备抵；准备金 68*{Lo?U  
allowance for debts 债项的免税额 luT8>9X^:a  
allowance for depreciation by wear and tear 耗损折旧免税额 "q.uiz+1:  
allowance for funeral expenses 殡殓费的免税额 !)=o,sVA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a5M>1&j/eC  
allowance for repairs and outgoings 修葺及支出方面的免税额 I1~g?jpH  
allowance to debtor 给债务人的津贴 xTMTkVa+B  
alteration of capital 资本更改 `N|CL  
alternate trustee 候补受托人 Cs{f'I  
amalgamation 合并 *@nUas2"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $EIkk= z  
ambit of charges 征税范围；收费范围 F{,O+\  
amended valuation 经修订的估值  P+0xi  
American Commodities Exchange 美国商品交易所 C. -a:oQ[  
American Express Bank Limited 美国运通银行 pS;d
vZ  
American Stock Exchange 美国证券交易所 +IYSWR  
amortization 摊销 YP,PJnJU8  
amount due from banks 存放银行同业的款项  rE:>G]j6  
amount due from banks abroad 存放海外银行同业的款项 lijy?:__  
amount due from holding companies 控股公司欠款 $wTX  
amount due from local banks 存放本港银行同业的款项 U^&Cvxc[[  
amount due to banks 银行同业的存款 ~@a R5Q>us  
amount due to banks abroad 海外银行同业的存款 P}`1#$  
amount due to holding companies 控股公司存款 {@AcL:Eit  
amount due to local banks 本港银行同业的存款 4#q JX)/  
amount due to outport banks 外埠银行同业的存款 G65N:  
amount for note issue 发行纸币的款额 m5N&7qgp  
amount of bond 担保契据的款额 :F=nb+HZ  
amount of consideration 代价款额 ~x:]ch|  
amount of contribution 供款数额 #+0R!Y  
amount of indebtedness 负债款额 IcQ!A=lB  
amount of principal of the loan 贷款本金额 m9@n  
amount of rates chargeable 应征差饷数额 )g_zPt  
amount of share capital 股本额 ;[ueNP%*y|  
amount of sums assured 承保款额 CaBS0' n  
amount of variation 变动幅度 (02(:;1  
amount of vote 拨款数额 dAl<'~g  
amount payable 应付款额 u0b-JJ7)BQ  
amount receivable 应收款额 iGLYM-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qhtAtP>i"  
analysis 分析 I>Q,]S1h  
ancillary risk 附属风险 Ai18]QD-  
annual account 周年帐目；周年帐目报表；年度决算；年结 6~WE#z_  
annual accounting date 年结日期 GTl(i*  
annual allowance 每年免税额；年积金；年度津贴；年津 ZiYzsn  
annual balance 年度余额 CJ   
annual disposable income 每年可动用收入 UE w3AO  
annual estimates 周年预算 |LE++t*X~  
annual fee 年费 f"N3;,Oc  
annual general meeting 周年大会 /ASI0h  
annual growth rate 年增率；每年增长率 $:II@=  
annual long-term supplement 长期个案每年补助金 [)>8z8'f  
annual pensionable emolument 可供计算退休金的年薪 W%K8HAP"  
annual report 年报 $]JIA|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D(U3zXdO  
annual return 周年报表；周年申报表；每年报税表格 a&Du5(r;!  
Annual Return Rules 《周年报表规则》 $4JX#lkt  
annual review of consumer prices 每年消费物价回顾 O/oYaAlFF@  
annual roll-forward basis 逐年延展方式 "IJMvTmj  
annual salary 年薪 {NgY8wQB  
annual statement 年度报表；年度决算表 u#k, G`  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 fcXk]W  
annuitant 年金受益人 ':)j@O3-  
annuity 年金 JBAK* g  
annuity contract 年金合约 VQMd[/  
annuity on human life 人寿年金 *[:CbFE0y  
antecedent debt 先前的债项 y7EX&  
ante-dated cheque 倒填日期支票 yc=#Jn?S  
anticipated expenditure 预期开支 BV?N_/DXp  
anticipated net profit 预期纯利 sNmC#,  
anticipated revenue 预期收入 @i-@mxk6<  
anti-inflation measure 反通货膨胀措施 FKnQwX. 0  
anti-inflationary stance 反通货膨胀立场 .t[ZXrd|0  
apparent deficit 表面赤字 t0
d '>  
apparent financial solvency 表面偿债能力 SLOYlRGCi  
apparent partner 表面合伙人 EiP&Y,vT  
application for personal assessment 个人入息课税申请书 ]G~N+\8]U  
application of fund 资金应用 X]U"ru{1q  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Tc5OI'-V  
appointed actuary 委任精算师 LY:?OGh  
appointed auditor 委任核数师；委任审计师 `+Z#*lj|@  
appointed trustee 委任的受托人 {)9HS~e T  
appointer 委任人 ~V"cLTj"  
apportioned pro rata 按比例分摊 ZfCr"aL  
apportionment 分配；分摊 G:C6`uiy`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m3Z}eC8LK  
apportionment formula 分摊方程式 )X!DCL:16  
apportionment of estate duty 遗产税的分摊 Hs-.83V  
appraisal 估价；评估 c0Ro3j\p  
appreciable growth 可观增长 Mth`s{sATa  
appreciable impact 显着影响 qs1.@l("  
appreciable increase 可观增长 ^O Xr: P  
appreciation 增值；升值 Q*&aC|b&  
appreciation against other currencies 相对其他货币升值 9iddanQA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ) a\DS yr  
appreciation tax 增值税 ) wo2GF  
appropriation 拨款；拨用；拨付 \{=`F`oB=  
appropriation account 拨款帐目 U2>dwn  
Appropriation Bill 拨款法案 /0&:Yp=>  
appropriation-in-aid system 补助拨款办法 r]O@HVbt$  
approved assets 核准资产 E(3+o\w  
approved basket stock 认可一篮子证券 imCl{vt(kj  
approved budget 核准预算 n 5*{hi  
approved charitable donation 认可慈善捐款 cU5"c)$'  
approved charitable institution 认可慈善机构 ecqz@*d&  
approved currency 核准货币；认可货币 O-!fOdX8_k  
approved estimates 核准预算 ji)4WG/1  
approved estimates of expenditure 核准开支预算 'Kzr-)JS  
approved overseas insurer 核准海外保险人 R ms
01m>Y  
approved overseas trust company 核准海外信托公司 8xpYQ<cax  
approved pooled investment fund 核准汇集投资基金 &Bz7fKCo  
approved provident fund scheme 认可公积金计划 FDd>(!>  
approved provision 核准拨款 G9y12HV  
approved redeemable share 核准可赎回股份 g=g.GpFt  
approved regional stock 认可地区性证券 .Uh
 BvHH  
approved retirement scheme 认可退休金计划 kl3S~gE4@  
approved subordinated loan 核准附属贷款 +=*m! 7Mr  
arbitrage 套戥；套汇；套利 /mBBeg^a  
arbitrageur 套戥者；套汇者 w]Ko/;;^2  
arbitrary amount 临时款项 Y^ZBA\D2,k  
arrangement 措施；安排；协定 fov=Yd!  
arrears 欠款 fzFvfMAU  
arrears of pay 欠付薪酬 5ih"Nds[H  
arrears of revenue 逾期未收税款；逾期未收的帐项 rq(~
/Yc  
articles of association 组织章程；组织细则；组织章程细则 H,XLb.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @U /3iDB\  
ascertainment of profit 确定利润 #u<oEDQ  
"Asia Clear" “亚洲结算系统”