[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 Im)EDTm$  
allotment notice 股份配售通知；配股通知 fu]N""~  
allotment of shares 股份分配 N wtg%;  
allowable 可获宽免；免税的 Hg+ F^2<y  
allowable business loss 可扣除的营业亏损 .'d2J>~N  
allowable expenses 可扣税的支出 Fm3t'^SqF  
allowance 免税额；津贴；备抵；准备金 _Y!sVJ){,c  
allowance for debts 债项的免税额 E FY@Y
[  
allowance for depreciation by wear and tear 耗损折旧免税额 5<+KR.W
 
allowance for funeral expenses 殡殓费的免税额
Oy_c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Phs-(3  
allowance for repairs and outgoings 修葺及支出方面的免税额 AIZBo@xg  
allowance to debtor 给债务人的津贴 ,.v7FM^gO  
alteration of capital 资本更改 /k6fLn2;  
alternate trustee 候补受托人 "b,%8  
amalgamation 合并 ][7p+IsB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e:-8k_0|
 
ambit of charges 征税范围；收费范围 e;ty!)]  
amended valuation 经修订的估值 1%`7.;!i  
American Commodities Exchange 美国商品交易所 GwLFL.Ke  
American Express Bank Limited 美国运通银行 &` Ck  
American Stock Exchange 美国证券交易所 lZWX7FO'  
amortization 摊销 J/W{/E>;  
amount due from banks 存放银行同业的款项 Xy7Z38G  
amount due from banks abroad 存放海外银行同业的款项 Jpj!rXTX*  
amount due from holding companies 控股公司欠款  +sZUJ  
amount due from local banks 存放本港银行同业的款项 |d}MxS`^  
amount due to banks 银行同业的存款 ZjVWxQ  
amount due to banks abroad 海外银行同业的存款 *#&*`iJ(  
amount due to holding companies 控股公司存款 '{[),*nCn  
amount due to local banks 本港银行同业的存款 
rU2iy"L  
amount due to outport banks 外埠银行同业的存款 2R.2D'4)`  
amount for note issue 发行纸币的款额 `xz&Scil  
amount of bond 担保契据的款额 CxF-Z7 '  
amount of consideration 代价款额 ll<NIdf\r  
amount of contribution 供款数额 W?XizTW  
amount of indebtedness 负债款额 8;"*6vHZ  
amount of principal of the loan 贷款本金额 '2nqHX D  
amount of rates chargeable 应征差饷数额 thW<   
amount of share capital 股本额 k\7:{y@,  
amount of sums assured 承保款额 -<f;l_(  
amount of variation 变动幅度 %XTA;lrz  
amount of vote 拨款数额 jirbUl  
amount payable 应付款额 vkcRm`.  
amount receivable 应收款额 Q-eCHr)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pq!%?m]  
analysis 分析 *xs!5|n+  
ancillary risk 附属风险 %fjuG  
annual account 周年帐目；周年帐目报表；年度决算；年结 q/gB<p9  
annual accounting date 年结日期 MI#mAg<  
annual allowance 每年免税额；年积金；年度津贴；年津 Hs(D/&6%  
annual balance 年度余额 'Kbl3fUF  
annual disposable income 每年可动用收入 6Bt=^~d  
annual estimates 周年预算 l]_=:)" ]  
annual fee 年费 xWX*tJ4  
annual general meeting 周年大会 |m G7XL,  
annual growth rate 年增率；每年增长率 e@]Wh)  
annual long-term supplement 长期个案每年补助金 KfY$ka[}"S  
annual pensionable emolument 可供计算退休金的年薪 & >JDPB?5  
annual report 年报 ^TFs;|..  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =o=1"o[  
annual return 周年报表；周年申报表；每年报税表格 (pR.Abq  
Annual Return Rules 《周年报表规则》 ;LwqTlJ*[L  
annual review of consumer prices 每年消费物价回顾 C>QIrZu
  
annual roll-forward basis 逐年延展方式 yL1bS|@  
annual salary 年薪 XcfKx@l  
annual statement 年度报表；年度决算表 NgZUnh3{  
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 b 1`r!B,  
annuitant 年金受益人 s8gU7pT49  
annuity 年金 JXU2CyMY  
annuity contract 年金合约 .[s2zI  
annuity on human life 人寿年金 #-#NqX:  
antecedent debt 先前的债项 !|G(Yg7C  
ante-dated cheque 倒填日期支票 =Agg _h   
anticipated expenditure 预期开支 2>PH8  
anticipated net profit 预期纯利 &tI#T)SSs  
anticipated revenue 预期收入 UlovXb  
anti-inflation measure 反通货膨胀措施 uB.- t^@  
anti-inflationary stance 反通货膨胀立场 yy2I2Bv  
apparent deficit 表面赤字 C!x/ ^gw  
apparent financial solvency 表面偿债能力 4? (W%?  
apparent partner 表面合伙人 (9RslvKL  
application for personal assessment 个人入息课税申请书 FG-L0X
 
application of fund 资金应用 KFWJ}pNq  
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 4Yjx{5QSAG  
appointed actuary 委任精算师 u<tk G B  
appointed auditor 委任核数师；委任审计师 H{G{H=K_  
appointed trustee 委任的受托人 )Hw:E
71h2  
appointer 委任人 x4K`]Fvhl  
apportioned pro rata 按比例分摊 ,^s  
apportionment 分配；分摊 *OTS'W~t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9IZu$-  
apportionment formula 分摊方程式 g /+oZU  
apportionment of estate duty 遗产税的分摊 ^ @=^;nB  
appraisal 估价；评估 d^Di*&X  
appreciable growth 可观增长 ~,gXaw  
appreciable impact 显着影响 ":W%,`@$  
appreciable increase 可观增长 K%g;NW  
appreciation 增值；升值 ${&5]!E[>D  
appreciation against other currencies 相对其他货币升值 oduDA:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P`SnavQBt  
appreciation tax 增值税 0Bolv_e  
appropriation 拨款；拨用；拨付 .0y%5wz8j  
appropriation account 拨款帐目 L2z2}U=<  
Appropriation Bill 拨款法案 8g/
F)~s^F  
appropriation-in-aid system 补助拨款办法 3.R#&Zxt  
approved assets 核准资产 A}VYb :u/  
approved basket stock 认可一篮子证券 U8QX46Br  
approved budget 核准预算 ^>$P)=O:v  
approved charitable donation 认可慈善捐款 JhK/']R  
approved charitable institution 认可慈善机构 i^"+5Eq[D  
approved currency 核准货币；认可货币 vA%^`5  
approved estimates 核准预算 D&:yMp(  
approved estimates of expenditure 核准开支预算 K`KLC.j  
approved overseas insurer 核准海外保险人 z4U9n'{  
approved overseas trust company 核准海外信托公司 %1U`@0  
approved pooled investment fund 核准汇集投资基金 b\55,La  
approved provident fund scheme 认可公积金计划 @9G- m(?*  
approved provision 核准拨款 x8#ODuH  
approved redeemable share 核准可赎回股份 &XLD S=j  
approved regional stock 认可地区性证券 d+L#t  
approved retirement scheme 认可退休金计划 5F $V`kYT  
approved subordinated loan 核准附属贷款 8\ha@&p  
arbitrage 套戥；套汇；套利 ' P"g\;Ij  
arbitrageur 套戥者；套汇者 S01wwZ  
arbitrary amount 临时款项 c'fSu;1  
arrangement 措施；安排；协定 \' li  
arrears 欠款 TCVl8)j  
arrears of pay 欠付薪酬 WOytxE  
arrears of revenue 逾期未收税款；逾期未收的帐项 f
|7u_
f  
articles of association 组织章程；组织细则；组织章程细则 GUB`| is^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >`T5
]_a  
ascertainment of profit 确定利润  b`mj_b  
"Asia Clear" “亚洲结算系统”