[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 fGj66rMGw  
allotment notice 股份配售通知；配股通知 _0naqa!JyH  
allotment of shares 股份分配 z
I9jxwXU  
allowable 可获宽免；免税的 2vUcSKG7  
allowable business loss 可扣除的营业亏损 arKf9`9  
allowable expenses 可扣税的支出 76[q Fz  
allowance 免税额；津贴；备抵；准备金 |a[" ^ 2  
allowance for debts 债项的免税额 vbd ;Je"  
allowance for depreciation by wear and tear 耗损折旧免税额 ]c_lNHssmq  
allowance for funeral expenses 殡殓费的免税额 ec^{ ez@`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z4J\BB  
allowance for repairs and outgoings 修葺及支出方面的免税额 e 0$m<5  
allowance to debtor 给债务人的津贴 =?Co<972Z  
alteration of capital 资本更改 ;gHcDnH)  
alternate trustee 候补受托人 r!{i2I|  
amalgamation 合并 3
k_\xQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N>L)2WKFT  
ambit of charges 征税范围；收费范围 4Z{R36 {  
amended valuation 经修订的估值 zBI2cB8;P  
American Commodities Exchange 美国商品交易所 1A;,"8kBd  
American Express Bank Limited 美国运通银行 _,F\%}  
American Stock Exchange 美国证券交易所 l8Yr]oNkz  
amortization 摊销 S~z$=IiB  
amount due from banks 存放银行同业的款项 Qe7 SH{  
amount due from banks abroad 存放海外银行同业的款项 7Fa<m]k  
amount due from holding companies 控股公司欠款 k<
fR)o  
amount due from local banks 存放本港银行同业的款项 hms Aim9i  
amount due to banks 银行同业的存款 Wvd-b e  
amount due to banks abroad 海外银行同业的存款 "E5=AWd  
amount due to holding companies 控股公司存款 &% (1?\~u  
amount due to local banks 本港银行同业的存款 N- }OmcO]e  
amount due to outport banks 外埠银行同业的存款 .,thdqOO  
amount for note issue 发行纸币的款额 /HqD4GDoug  
amount of bond 担保契据的款额 FbdC3G|oA  
amount of consideration 代价款额 8j]QnH0&  
amount of contribution 供款数额 $y<`Jy]+)~  
amount of indebtedness 负债款额 fe6Op  
amount of principal of the loan 贷款本金额 ept:<!4  
amount of rates chargeable 应征差饷数额 }
]=A:*jD  
amount of share capital 股本额 Q[`2?j?  
amount of sums assured 承保款额 TFbF^Kd#:d  
amount of variation 变动幅度 (7~vOWs:[  
amount of vote 拨款数额 Pa; *%7  
amount payable 应付款额 z __#PQ,n  
amount receivable 应收款额 v+C D{Tc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {c1wJ  
analysis 分析 Z>NA 9:  
ancillary risk 附属风险 E/% F0\B  
annual account 周年帐目；周年帐目报表；年度决算；年结 w3>G3=b  
annual accounting date 年结日期 Vhm^<I-d  
annual allowance 每年免税额；年积金；年度津贴；年津 u
9
1  
annual balance 年度余额 M-!#-l  
annual disposable income 每年可动用收入 su-0G?c  
annual estimates 周年预算 (d <p
xx  
annual fee 年费 2<2a3'pG  
annual general meeting 周年大会 Jju?v2y`  
annual growth rate 年增率；每年增长率 A}"uEk
(R  
annual long-term supplement 长期个案每年补助金 ?K.!^G  
annual pensionable emolument 可供计算退休金的年薪 </fTn_{2s8  
annual report 年报 cwUor}<|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q<fj1t1w  
annual return 周年报表；周年申报表；每年报税表格 eLyIQoW  
Annual Return Rules 《周年报表规则》 BIvz55g  
annual review of consumer prices 每年消费物价回顾 h* /  
annual roll-forward basis 逐年延展方式 @:9mTP7  
annual salary 年薪 l
nxA/[`a  
annual statement 年度报表；年度决算表 wp/x|AV  
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 !\&4,l(  
annuitant 年金受益人 .R^]<b:`  
annuity 年金 r7)iNTQ1  
annuity contract 年金合约 A_6Dol=J@  
annuity on human life 人寿年金 +A_jm!tJS(  
antecedent debt 先前的债项 8,m:  
ante-dated cheque 倒填日期支票 mvtuV`  
anticipated expenditure 预期开支 m]\d9%-AT&  
anticipated net profit 预期纯利 OBPiL Cq  
anticipated revenue 预期收入 S7hfwu&7F  
anti-inflation measure 反通货膨胀措施 5_L43-  
anti-inflationary stance 反通货膨胀立场 dp1t]  
apparent deficit 表面赤字 g{7?#.7  
apparent financial solvency 表面偿债能力 tki
x@Q!;\  
apparent partner 表面合伙人 3'`X_C|d53  
application for personal assessment 个人入息课税申请书 rHtX4;f+><  
application of fund 资金应用 6tM@I`l  
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 9l7 youZ]  
appointed actuary 委任精算师 fli7Ow?M~  
appointed auditor 委任核数师；委任审计师 *-_joAWTG  
appointed trustee 委任的受托人 *\wf(o>Q  
appointer 委任人 ]"1\z>Hg  
apportioned pro rata 按比例分摊 |1 LKdP  
apportionment 分配；分摊 >LB x\/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `VOLw*Ci  
apportionment formula 分摊方程式 *;(GL  
apportionment of estate duty 遗产税的分摊 nx4E}8!Lh  
appraisal 估价；评估 /^Lo@672  
appreciable growth 可观增长 z;i4F.p  
appreciable impact 显着影响 O$peCv   
appreciable increase 可观增长 &sPu3.p  
appreciation 增值；升值 ~ leLQsZ  
appreciation against other currencies 相对其他货币升值 f]^ @z<FC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Tb]'  b  
appreciation tax 增值税 !]WC~#|{B  
appropriation 拨款；拨用；拨付 P,Rqv)}X  
appropriation account 拨款帐目 qv+}|+aL:  
Appropriation Bill 拨款法案 51M'x_8  
appropriation-in-aid system 补助拨款办法 AwGDy +  
approved assets 核准资产 #*K!@X  
approved basket stock 认可一篮子证券 QmB,~x{j>  
approved budget 核准预算 X7"hTD  
approved charitable donation 认可慈善捐款 s}Sxl0  
approved charitable institution 认可慈善机构 E;x~[MA  
approved currency 核准货币；认可货币 - e"XEot~  
approved estimates 核准预算 "
LH *T  
approved estimates of expenditure 核准开支预算 kPZ1OSX  
approved overseas insurer 核准海外保险人 }\\6"90g*  
approved overseas trust company 核准海外信托公司 4?&CK  
approved pooled investment fund 核准汇集投资基金 ,_t}\7  
approved provident fund scheme 认可公积金计划 Z$a4@W9o  
approved provision 核准拨款 nnO@$
T  
approved redeemable share 核准可赎回股份 Tn3f5ka'  
approved regional stock 认可地区性证券 I*)eP||  
approved retirement scheme 认可退休金计划 j2|!h%{nI  
approved subordinated loan 核准附属贷款 ./;*LD  
arbitrage 套戥；套汇；套利 ^l/$ 13=  
arbitrageur 套戥者；套汇者 ud.Bzg:/  
arbitrary amount 临时款项 \OXKK<^$uK  
arrangement 措施；安排；协定 ,o j\=2  
arrears 欠款 C!" .[3  
arrears of pay 欠付薪酬 ,s1n!@9  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y:="vWWG  
articles of association 组织章程；组织细则；组织章程细则 x5Ee'G(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 IsCJdgG  
ascertainment of profit 确定利润 *:A)j?(  
"Asia Clear" “亚洲结算系统”