[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 )Fqy%uR8  
allotment notice 股份配售通知；配股通知 5- D`<\  
allotment of shares 股份分配 Ag0]U  
allowable 可获宽免；免税的 8p (!]^z  
allowable business loss 可扣除的营业亏损 OlMBMUR:  
allowable expenses 可扣税的支出 [N)#/6j  
allowance 免税额；津贴；备抵；准备金 gbm0H-A:*  
allowance for debts 债项的免税额 RT%x&j  
allowance for depreciation by wear and tear 耗损折旧免税额 07x=` 7hs}  
allowance for funeral expenses 殡殓费的免税额  5kcJ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8>UKIdp  
allowance for repairs and outgoings 修葺及支出方面的免税额 R? O-x9  
allowance to debtor 给债务人的津贴 J &!B|TS  
alteration of capital 资本更改 [tUv*jw%  
alternate trustee 候补受托人
'#v71,  
amalgamation 合并 8q?;2w \l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7zD- ?%  
ambit of charges 征税范围；收费范围 q0&Wk"X%rr  
amended valuation 经修订的估值 a{h%DpG  
American Commodities Exchange 美国商品交易所 4s9c#nVlu  
American Express Bank Limited 美国运通银行 x XF2"+  
American Stock Exchange 美国证券交易所 Hu[
]h]  
amortization 摊销 cV-i*L4X  
amount due from banks 存放银行同业的款项 ]A p`   
amount due from banks abroad 存放海外银行同业的款项 RC
zV5g  
amount due from holding companies 控股公司欠款 jm[}M  
amount due from local banks 存放本港银行同业的款项 }w G,BB%N  
amount due to banks 银行同业的存款 '/k^C9~m r  
amount due to banks abroad 海外银行同业的存款 #wr2
imG6  
amount due to holding companies 控股公司存款 M[~Jaxw%  
amount due to local banks 本港银行同业的存款 <  CDA"  
amount due to outport banks 外埠银行同业的存款 TfJL+a0  
amount for note issue 发行纸币的款额 J"-_{)0lD  
amount of bond 担保契据的款额 l '/N3&5  
amount of consideration 代价款额 M Hg6PQIB  
amount of contribution 供款数额 =f>HiF  
amount of indebtedness 负债款额 XdpF&B&K7Q  
amount of principal of the loan 贷款本金额 yVaUt_Zi  
amount of rates chargeable 应征差饷数额 :/B:FY=  
amount of share capital 股本额 _R)&k%i}  
amount of sums assured 承保款额 Vt'L1Wr0v  
amount of variation 变动幅度 80Ag  
amount of vote 拨款数额 * vYn_wE  
amount payable 应付款额 J{d(1gSZ  
amount receivable 应收款额 r*chL&7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R2l[Q){!  
analysis 分析 "%VbI P  
ancillary risk 附属风险 )R~aA#<>  
annual account 周年帐目；周年帐目报表；年度决算；年结 hyfR9~  
annual accounting date 年结日期 &&WDo(r3  
annual allowance 每年免税额；年积金；年度津贴；年津 1]j^d  
annual balance 年度余额 rj3YTu`  
annual disposable income 每年可动用收入 y0<Uu  
annual estimates 周年预算 Zd[ OWF  
annual fee 年费 B| tzF0;c  
annual general meeting 周年大会 P.cO6+jGR  
annual growth rate 年增率；每年增长率 :
j@8L.<U  
annual long-term supplement 长期个案每年补助金 j&WL*XP&5  
annual pensionable emolument 可供计算退休金的年薪 z>G;(F2  
annual report 年报 g5y;?fqJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e2c1pgs&+  
annual return 周年报表；周年申报表；每年报税表格 ;|<(9u`  
Annual Return Rules 《周年报表规则》 ]
=x\b^  
annual review of consumer prices 每年消费物价回顾 nd:E9:  
annual roll-forward basis 逐年延展方式 Vv8_\^g]  
annual salary 年薪 P/MM UmO  
annual statement 年度报表；年度决算表 K#!X><B
'  
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 `}gdN};  
annuitant 年金受益人 zI^Da!r.  
annuity 年金 t,h{+lYU  
annuity contract 年金合约 ?g3 ]~;#  
annuity on human life 人寿年金 U'y,YtF@  
antecedent debt 先前的债项 H8f]}  
ante-dated cheque 倒填日期支票 f"V gefk  
anticipated expenditure 预期开支 \vCGU>UY  
anticipated net profit 预期纯利 !,Nwts>m  
anticipated revenue 预期收入 vZu~LW@1  
anti-inflation measure 反通货膨胀措施 -f9]v9|l  
anti-inflationary stance 反通货膨胀立场 VYaSB?`/  
apparent deficit 表面赤字 i)8N(HN  
apparent financial solvency 表面偿债能力 RPH1''*!  
apparent partner 表面合伙人 \3zp) J  
application for personal assessment 个人入息课税申请书 OP%?dh]  
application of fund 资金应用 W8]V  
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 R{?vQ sLk  
appointed actuary 委任精算师 a }'->H  
appointed auditor 委任核数师；委任审计师 #r<?v   
appointed trustee 委任的受托人 M
4KWN'  
appointer 委任人 [ ]^X`R  
apportioned pro rata 按比例分摊 }"_j0ax  
apportionment 分配；分摊 02\JzBU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rwSbqL^eM  
apportionment formula 分摊方程式
%WGuy@tL  
apportionment of estate duty 遗产税的分摊 )\ZzTS  
appraisal 估价；评估 BAV>o|-K  
appreciable growth 可观增长 5f^>b\8+ |  
appreciable impact 显着影响 7LCp7$Cp  
appreciable increase 可观增长 jQ=~g-y  
appreciation 增值；升值 >o~Z>lr  
appreciation against other currencies 相对其他货币升值 c#lPc>0xb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _<zfQZai  
appreciation tax 增值税 uP @\#/4u  
appropriation 拨款；拨用；拨付 bA@P}M)X  
appropriation account 拨款帐目 <&<,l58[c  
Appropriation Bill 拨款法案 {Dr@HP/x=s  
appropriation-in-aid system 补助拨款办法
" xR[mJ@U  
approved assets 核准资产 ]
]BOk  
approved basket stock 认可一篮子证券 l&W;b6L  
approved budget 核准预算 hoQ7).>  
approved charitable donation 认可慈善捐款 PB53myDQ  
approved charitable institution 认可慈善机构 rNlW7Y  
approved currency 核准货币；认可货币 LA%bq_>f  
approved estimates 核准预算 C$9z  
approved estimates of expenditure 核准开支预算 S~NM\[S  
approved overseas insurer 核准海外保险人 .Cz %:%9  
approved overseas trust company 核准海外信托公司 + G;LX'B  
approved pooled investment fund 核准汇集投资基金 `/n
M[  
approved provident fund scheme 认可公积金计划 c</1  
approved provision 核准拨款 JObMZA$  
approved redeemable share 核准可赎回股份 X!tf#tl  
approved regional stock 认可地区性证券 3yA2WW  
approved retirement scheme 认可退休金计划 k?6z_vu  
approved subordinated loan 核准附属贷款 T$ +-IAE  
arbitrage 套戥；套汇；套利 ^2JpWY:|7  
arbitrageur 套戥者；套汇者 @= Fi7M  
arbitrary amount 临时款项 cz/Q/%j$/  
arrangement 措施；安排；协定 Pftx
qJz  
arrears 欠款 PRB{VC<k  
arrears of pay 欠付薪酬 a9U_ug58  
arrears of revenue 逾期未收税款；逾期未收的帐项 'ZP)cI:+X  
articles of association 组织章程；组织细则；组织章程细则 ',I0ih#Ls  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vjT( Q  
ascertainment of profit 确定利润 o "z@&G" ^  
"Asia Clear" “亚洲结算系统”