[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 =u"|q D  
allotment notice 股份配售通知；配股通知 \9zC?Cw  
allotment of shares 股份分配 b Y$!"b~  
allowable 可获宽免；免税的 d'fpaLV  
allowable business loss 可扣除的营业亏损 IjAity.Xrq  
allowable expenses 可扣税的支出 f_XCO=8'v  
allowance 免税额；津贴；备抵；准备金 ^V]DY!@k3_  
allowance for debts 债项的免税额 G{=$/&St  
allowance for depreciation by wear and tear 耗损折旧免税额 y'/9KrV T  
allowance for funeral expenses 殡殓费的免税额 (HKm2JuFG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "0)
G|pZI  
allowance for repairs and outgoings 修葺及支出方面的免税额 K):sq{  
allowance to debtor 给债务人的津贴 4aKy]zPo E  
alteration of capital 资本更改 =@XR$Uud6  
alternate trustee 候补受托人 o}Np}PE6  
amalgamation 合并 oe"ShhT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d's`~HOU2  
ambit of charges 征税范围；收费范围 nDw 9  
amended valuation 经修订的估值 bA,D]  
American Commodities Exchange 美国商品交易所 \>7-<7+I6  
American Express Bank Limited 美国运通银行 N6%q%7F.:  
American Stock Exchange 美国证券交易所 bkIA:2HX  
amortization 摊销 FuBRb
(I  
amount due from banks 存放银行同业的款项 Kp;o
?5H  
amount due from banks abroad 存放海外银行同业的款项 boovC
W  
amount due from holding companies 控股公司欠款 zZiVBUmE<  
amount due from local banks 存放本港银行同业的款项 OXV@LYP@  
amount due to banks 银行同业的存款 >[=`{B  
amount due to banks abroad 海外银行同业的存款 7z&u92dJI  
amount due to holding companies 控股公司存款 0k<%l6Bq  
amount due to local banks 本港银行同业的存款 i.4[]f[/h  
amount due to outport banks 外埠银行同业的存款 3l[hkRFu`  
amount for note issue 发行纸币的款额 iO`f{?b  
amount of bond 担保契据的款额 3$;v# P$%N  
amount of consideration 代价款额 7B`0mK3  
amount of contribution 供款数额 \vQ (  
amount of indebtedness 负债款额 x#j_}L!V;  
amount of principal of the loan 贷款本金额 epm|pA*  
amount of rates chargeable 应征差饷数额 ^KR(p!%  
amount of share capital 股本额 xG
L"N1  
amount of sums assured 承保款额 -H]O&u3'c  
amount of variation 变动幅度 SUhP e +  
amount of vote 拨款数额 J1t?Qj;f3
 
amount payable 应付款额 Wfy+7$14M  
amount receivable 应收款额 v*v&f!Ym&s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oGJI3Oh  
analysis 分析
8+
F2 !IM  
ancillary risk 附属风险 7?s>u937  
annual account 周年帐目；周年帐目报表；年度决算；年结 I9m  
annual accounting date 年结日期 &LYZQ?|  
annual allowance 每年免税额；年积金；年度津贴；年津 \v Go5`  
annual balance 年度余额 ElxbHQj6  
annual disposable income 每年可动用收入 r$zXb9a|<  
annual estimates 周年预算 -tZb\4kh  
annual fee 年费 0@;E8^pa  
annual general meeting 周年大会 C%"@|01cO  
annual growth rate 年增率；每年增长率 Gr?gHAT  
annual long-term supplement 长期个案每年补助金 8nM]G4H.f  
annual pensionable emolument 可供计算退休金的年薪 `mVH94{ +I  
annual report 年报 p9J( ,}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p*A//^wQ  
annual return 周年报表；周年申报表；每年报税表格 )DMbO"7  
Annual Return Rules 《周年报表规则》 %## bg<  
annual review of consumer prices 每年消费物价回顾 3:S"!F  
annual roll-forward basis 逐年延展方式 nor`w,2VF  
annual salary 年薪 d1N&J`R\1  
annual statement 年度报表；年度决算表 V6N#%(?3  
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 1'U-n{fD  
annuitant 年金受益人 ;H.r6  
annuity 年金 EIAT*l:NW  
annuity contract 年金合约 'WoX-y  
annuity on human life 人寿年金 R?R
6| 4  
antecedent debt 先前的债项 ZN^Q!v  
ante-dated cheque 倒填日期支票 +H_Z!T.@  
anticipated expenditure 预期开支 ~ nIZg5  
anticipated net profit 预期纯利 N]~q@x;<)3  
anticipated revenue 预期收入 N !:&$z-  
anti-inflation measure 反通货膨胀措施 URwFNOM2  
anti-inflationary stance 反通货膨胀立场 #'T@mA  
apparent deficit 表面赤字 )`a R?_  
apparent financial solvency 表面偿债能力 -xXM/3g1u  
apparent partner 表面合伙人 O;r8l+  
application for personal assessment 个人入息课税申请书 h fNBWN  
application of fund 资金应用 4e4 $AB"  
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 $: -Ptm@  
appointed actuary 委任精算师 LT!4pD: a  
appointed auditor 委任核数师；委任审计师 2C>PxA6l  
appointed trustee 委任的受托人 ~2H)#`\ac8  
appointer 委任人 )xU70:X  
apportioned pro rata 按比例分摊 gi8kYHldH  
apportionment 分配；分摊 @: NrC76  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TQF D  
apportionment formula 分摊方程式 *|cvx:GO  
apportionment of estate duty 遗产税的分摊 6K&V}  
appraisal 估价；评估 u:k#1N n!  
appreciable growth 可观增长 : f
Wh7X3  
appreciable impact 显着影响 /<5/gV 1Q  
appreciable increase 可观增长 zuOIos  
appreciation 增值；升值 _h #G-  
appreciation against other currencies 相对其他货币升值 N4r`czoj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2w%1\TcB$  
appreciation tax 增值税 PGJ?=qXr#  
appropriation 拨款；拨用；拨付 /lUb9&yV  
appropriation account 拨款帐目 [Gu]p&  
Appropriation Bill 拨款法案 [}Nfs3IlBw  
appropriation-in-aid system 补助拨款办法 ($-o"y"x  
approved assets 核准资产 X~x]VKr/  
approved basket stock 认可一篮子证券 ky*-_  
approved budget 核准预算 i/->g:47P  
approved charitable donation 认可慈善捐款 eL],\\q  
approved charitable institution 认可慈善机构 -?ip?[Z  
approved currency 核准货币；认可货币 nBQG.3  
approved estimates 核准预算 RNPqW,B!0  
approved estimates of expenditure 核准开支预算 x;N?'"GP  
approved overseas insurer 核准海外保险人 OLv(  
approved overseas trust company 核准海外信托公司 3Vhm$y%Td  
approved pooled investment fund 核准汇集投资基金 $0WAhq  
approved provident fund scheme 认可公积金计划 6oC(09  
approved provision 核准拨款 VF4F7'  
approved redeemable share 核准可赎回股份 om(#P5cSM;  
approved regional stock 认可地区性证券 y|X[NSA  
approved retirement scheme 认可退休金计划 o] = &  
approved subordinated loan 核准附属贷款 yjr!8L:m  
arbitrage 套戥；套汇；套利 U*zjEY:A  
arbitrageur 套戥者；套汇者 r"xo9&|  
arbitrary amount 临时款项 \KG{ 11  
arrangement 措施；安排；协定 xi-^_I  
arrears 欠款 pNDL:vMWP  
arrears of pay 欠付薪酬  ]3%Z  
arrears of revenue 逾期未收税款；逾期未收的帐项 Hkpn/,D5  
articles of association 组织章程；组织细则；组织章程细则 k38Ds_sW6d  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B1Xn<Wv  
ascertainment of profit 确定利润 .n"aQ
@!  
"Asia Clear" “亚洲结算系统”