[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 :,pdR>q%(y  
allotment notice 股份配售通知；配股通知 Ie 'iAY  
allotment of shares 股份分配 /[=U$ =uH  
allowable 可获宽免；免税的 XBN,{  
allowable business loss 可扣除的营业亏损 A}MF>.!}C  
allowable expenses 可扣税的支出 9ve)+Lk  
allowance 免税额；津贴；备抵；准备金 4ad -'  
allowance for debts 债项的免税额 'tMS5d)4:  
allowance for depreciation by wear and tear 耗损折旧免税额 pL`)^BJ  
allowance for funeral expenses 殡殓费的免税额 ^9`~-w  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =:(<lKf,<F  
allowance for repairs and outgoings 修葺及支出方面的免税额 (F'?c1  
allowance to debtor 给债务人的津贴 [WBU_  
alteration of capital 资本更改 U~_G *0  
alternate trustee 候补受托人 Vh8RVFi;c  
amalgamation 合并 '$Fu3%ft  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g#r,u5<*?  
ambit of charges 征税范围；收费范围 7-2,|(Xg  
amended valuation 经修订的估值 Q0(3ps~H  
American Commodities Exchange 美国商品交易所 sp&g  
American Express Bank Limited 美国运通银行 o{xA{ @<  
American Stock Exchange 美国证券交易所 X,ok3c4X  
amortization 摊销 L,*#  
amount due from banks 存放银行同业的款项 8rM1kOCf  
amount due from banks abroad 存放海外银行同业的款项 '
OvyQ/T  
amount due from holding companies 控股公司欠款 K?H(jP2mpM  
amount due from local banks 存放本港银行同业的款项 e|Mw9DIW  
amount due to banks 银行同业的存款 &C.m*^`^  
amount due to banks abroad 海外银行同业的存款 aT}?-CU xx  
amount due to holding companies 控股公司存款 m}GEx)Y D  
amount due to local banks 本港银行同业的存款 2br~Vn0N  
amount due to outport banks 外埠银行同业的存款 _0!<iN L  
amount for note issue 发行纸币的款额 &d&nsQ
 
amount of bond 担保契据的款额 z[*Y%o8-r  
amount of consideration 代价款额 mcLxX'c6<h  
amount of contribution 供款数额 g0Jy
:`M  
amount of indebtedness 负债款额 eN-lz_..7  
amount of principal of the loan 贷款本金额 W24n%Ps  
amount of rates chargeable 应征差饷数额 EV|L~^Q  
amount of share capital 股本额 .MI 5?]_  
amount of sums assured 承保款额 QIu!o,B  
amount of variation 变动幅度 </33>Fu)  
amount of vote 拨款数额 7oFA5T _  
amount payable 应付款额 pb}4{]sI  
amount receivable 应收款额 y];@ M<<?e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V(<(k,8
=  
analysis 分析 A]AM|2
D  
ancillary risk 附属风险 , \R, O  
annual account 周年帐目；周年帐目报表；年度决算；年结 kYU!6t1  
annual accounting date 年结日期 VQHQvFRZ)  
annual allowance 每年免税额；年积金；年度津贴；年津 K])| V  
annual balance 年度余额 !)h?2#V8;  
annual disposable income 每年可动用收入 9<6Hs3|.!  
annual estimates 周年预算 g%2twq_  
annual fee 年费 6I~{~YvB"  
annual general meeting 周年大会 "7_qB8\  
annual growth rate 年增率；每年增长率 xD4G(]d!  
annual long-term supplement 长期个案每年补助金 m`H9^w%W  
annual pensionable emolument 可供计算退休金的年薪 q($fl7}Y  
annual report 年报 +<W8kb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ">r
t *?^  
annual return 周年报表；周年申报表；每年报税表格 n^$HC=}S  
Annual Return Rules 《周年报表规则》 KSy.  
annual review of consumer prices 每年消费物价回顾 R4Si{J*O  
annual roll-forward basis 逐年延展方式 @d_;p<\l  
annual salary 年薪 8`;3`lZ  
annual statement 年度报表；年度决算表 A3mSSc6  
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 iB
Px97a  
annuitant 年金受益人 Q2K)Nl >_  
annuity 年金 atWB*kqI  
annuity contract 年金合约 v9+1[Y";  
annuity on human life 人寿年金 V'XvwO@  
antecedent debt 先前的债项 "U%jG`q  
ante-dated cheque 倒填日期支票 B)L;ja  
anticipated expenditure 预期开支 SM
8m\c  
anticipated net profit 预期纯利 ,Z p9,nf  
anticipated revenue 预期收入 X^ZUm  
anti-inflation measure 反通货膨胀措施 NZ?|#53  
anti-inflationary stance 反通货膨胀立场 "Go)t+-  
apparent deficit 表面赤字 E!v^j=h$u  
apparent financial solvency 表面偿债能力 8I|2yvh P  
apparent partner 表面合伙人 nO7#m~  
application for personal assessment 个人入息课税申请书 7COJ.rA  
application of fund 资金应用 W(&9S[2  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9G=Z
B^  
appointed actuary 委任精算师 'ktWKW$ D  
appointed auditor 委任核数师；委任审计师 1$adX  
appointed trustee 委任的受托人 x:WxEw>R  
appointer 委任人 4E.K6=k|=a  
apportioned pro rata 按比例分摊 'c|Y*2@  
apportionment 分配；分摊 Zfn390_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "J (.dg]"  
apportionment formula 分摊方程式 S
K_i 3?  
apportionment of estate duty 遗产税的分摊 )./.rtP|4  
appraisal 估价；评估 ^7&0Pm  
appreciable growth 可观增长 )
XAD#GYM  
appreciable impact 显着影响 {
ei, >5K  
appreciable increase 可观增长 g&6O*vx  
appreciation 增值；升值 13:0%IO  
appreciation against other currencies 相对其他货币升值 ~'2im[f J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J>Uzd, /  
appreciation tax 增值税 .4-I^W"1  
appropriation 拨款；拨用；拨付 hSyA;*) U  
appropriation account 拨款帐目 Q8
r
7  
Appropriation Bill 拨款法案 +: oD?h  
appropriation-in-aid system 补助拨款办法 Uv"GG: K_  
approved assets 核准资产 Obm@2;^g6  
approved basket stock 认可一篮子证券 Z/@%MEU[zl  
approved budget 核准预算 :g[G&Ds8  
approved charitable donation 认可慈善捐款 34P5[j!h  
approved charitable institution 认可慈善机构 \XXS;  
approved currency 核准货币；认可货币 L?5OWVX!v  
approved estimates 核准预算 LYY|8)Nj2"  
approved estimates of expenditure 核准开支预算 MJ:>ZRXCE  
approved overseas insurer 核准海外保险人 7VwL yy  
approved overseas trust company 核准海外信托公司 ' of5v6:8  
approved pooled investment fund 核准汇集投资基金 }uE8o"q  
approved provident fund scheme 认可公积金计划 4SqZV  
approved provision 核准拨款 6hs2 B5)+  
approved redeemable share 核准可赎回股份 jW-j+WGSM  
approved regional stock 认可地区性证券 wba XRvg  
approved retirement scheme 认可退休金计划 bUp ,vc*  
approved subordinated loan 核准附属贷款 #j{!&4M  
arbitrage 套戥；套汇；套利 tT;=l[7%  
arbitrageur 套戥者；套汇者 >r"~t70C~]  
arbitrary amount 临时款项 "jUr[X2J  
arrangement 措施；安排；协定 @Pc]qu  
arrears 欠款 i-EFq@xl  
arrears of pay 欠付薪酬 > cPB:kD'  
arrears of revenue 逾期未收税款；逾期未收的帐项 &)p/cOiV  
articles of association 组织章程；组织细则；组织章程细则 3=r8kh7,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _~`\TS8  
ascertainment of profit 确定利润 YJ`[$0mam  
"Asia Clear" “亚洲结算系统”