[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 Mdh"G @$n  
allotment notice 股份配售通知；配股通知 X*q C:]e  
allotment of shares 股份分配 aH"c0A  
allowable 可获宽免；免税的 .AW*7Pp`f  
allowable business loss 可扣除的营业亏损 @S92D6  
allowable expenses 可扣税的支出 Oei2,3l,?  
allowance 免税额；津贴；备抵；准备金 RV(z>XM  
allowance for debts 债项的免税额 0GVok$r@  
allowance for depreciation by wear and tear 耗损折旧免税额 L,/i%-J3c  
allowance for funeral expenses 殡殓费的免税额 __c_JU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g_X7@Dt  
allowance for repairs and outgoings 修葺及支出方面的免税额 hj1jY  
allowance to debtor 给债务人的津贴
l[|e3<H  
alteration of capital 资本更改  8[OiG9b  
alternate trustee 候补受托人 \ChcJth@o<  
amalgamation 合并 ge8zh/`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UQ~rVUo.c  
ambit of charges 征税范围；收费范围 S7Fxb+{6D  
amended valuation 经修订的估值 QD~`UJe>  
American Commodities Exchange 美国商品交易所 'a*IZb-M  
American Express Bank Limited 美国运通银行 =S
nR9In  
American Stock Exchange 美国证券交易所 xGA0] _  
amortization 摊销 \&90$>h  
amount due from banks 存放银行同业的款项 0xcqX!(  
amount due from banks abroad 存放海外银行同业的款项 6iWuBsal  
amount due from holding companies 控股公司欠款 t_Wn<)XA  
amount due from local banks 存放本港银行同业的款项 dp+Y?ufr  
amount due to banks 银行同业的存款 mio'm  
amount due to banks abroad 海外银行同业的存款 }VRo:sJb  
amount due to holding companies 控股公司存款 =1qkoc~  
amount due to local banks 本港银行同业的存款 Uo ,3 lMr  
amount due to outport banks 外埠银行同业的存款 KA#-X2U/  
amount for note issue 发行纸币的款额 t79MBgZ  
amount of bond 担保契据的款额 ')V5hKb^  
amount of consideration 代价款额 9=f'sqIPV  
amount of contribution 供款数额 w>s  
amount of indebtedness 负债款额 rl=_ "sd=  
amount of principal of the loan 贷款本金额 ^D
|c  
amount of rates chargeable 应征差饷数额 {IvCe0`  
amount of share capital 股本额 oJ+ $&P(  
amount of sums assured 承保款额 )^+$5OR\c  
amount of variation 变动幅度 |M_Bbo@ud  
amount of vote 拨款数额 <-pbLL9  
amount payable 应付款额 NU[{oI<a  
amount receivable 应收款额 !%@{S8IP.v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jG CW^#GE  
analysis 分析 \zwb>^  
ancillary risk 附属风险 0a'y\f:6*  
annual account 周年帐目；周年帐目报表；年度决算；年结 enj2xye%Y  
annual accounting date 年结日期 JGe;$5|q8  
annual allowance 每年免税额；年积金；年度津贴；年津 |T%/d#b~  
annual balance 年度余额 +h/$_5  
annual disposable income 每年可动用收入 _HQa3wj  
annual estimates 周年预算 OUPpz_y  
annual fee 年费 aRmS{X3  
annual general meeting 周年大会 =l+p nG  
annual growth rate 年增率；每年增长率 `L>'9rbZO  
annual long-term supplement 长期个案每年补助金 E \
RU[  
annual pensionable emolument 可供计算退休金的年薪 9[*kpMC  
annual report 年报 uJ$,e5q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;
xc  
annual return 周年报表；周年申报表；每年报税表格 =`U[{3A_  
Annual Return Rules 《周年报表规则》 W8^gPW*c5  
annual review of consumer prices 每年消费物价回顾 SccU@3.X~  
annual roll-forward basis 逐年延展方式 7d*<'k]{,  
annual salary 年薪 o6R(BMwGa  
annual statement 年度报表；年度决算表 :jPAA`,  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :EjIV]e  
annuitant 年金受益人 C&T3vM  
annuity 年金 ?8 F7BS4oQ  
annuity contract 年金合约 _
xUXt)k  
annuity on human life 人寿年金 Mx }(w\\T  
antecedent debt 先前的债项 QQ9Q[c  
ante-dated cheque 倒填日期支票 itU01  
anticipated expenditure 预期开支 0)NHjKP  
anticipated net profit 预期纯利 83a Rq&(R  
anticipated revenue 预期收入 khfE<<$=  
anti-inflation measure 反通货膨胀措施 K*<n<;W  
anti-inflationary stance 反通货膨胀立场 =bzTfki  
apparent deficit 表面赤字 h4#5j'
RO  
apparent financial solvency 表面偿债能力 ]Vsze4>Z[  
apparent partner 表面合伙人 d~8Q)"6 [  
application for personal assessment 个人入息课税申请书 [F%\1xh  
application of fund 资金应用 <3bh-
)  
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 L0Cf@~k  
appointed actuary 委任精算师 9HE)!Col  
appointed auditor 委任核数师；委任审计师 8/CGg_C1  
appointed trustee 委任的受托人 ;,1i,?
 
appointer 委任人 ec=C7M |  
apportioned pro rata 按比例分摊 BzZy s  
apportionment 分配；分摊 0-9&d(L1g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F-Ea85/K@4  
apportionment formula 分摊方程式 R Mm`<:H_  
apportionment of estate duty 遗产税的分摊 a AuQw  
appraisal 估价；评估 oOlI*/OMb  
appreciable growth 可观增长 Qi%A/~  
appreciable impact 显着影响 (Gc5lMiX3  
appreciable increase 可观增长 mNJB0B};m  
appreciation 增值；升值 ZBGI_9wZ  
appreciation against other currencies 相对其他货币升值 [{ pc1U-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pd6d(  
appreciation tax 增值税 `uU@(  
appropriation 拨款；拨用；拨付 ObCwWj^qO  
appropriation account 拨款帐目 8C2t0u;Y .  
Appropriation Bill 拨款法案 D fb&/ }  
appropriation-in-aid system 补助拨款办法 )mEF_ &  
approved assets 核准资产 bchhokH
  
approved basket stock 认可一篮子证券 ZFzOW  
approved budget 核准预算 o8,K1ic5#  
approved charitable donation 认可慈善捐款 5~ kf:U%~  
approved charitable institution 认可慈善机构 P(4[<'HO  
approved currency 核准货币；认可货币 4q[r KNl  
approved estimates 核准预算 /sai}r1  
approved estimates of expenditure 核准开支预算 }fhVn;~}8  
approved overseas insurer 核准海外保险人 rLnu\X=h$  
approved overseas trust company 核准海外信托公司 MS b{ve_  
approved pooled investment fund 核准汇集投资基金 09"~<W8  
approved provident fund scheme 认可公积金计划 DlP}Fp{  
approved provision 核准拨款 ,[~EThcq  
approved redeemable share 核准可赎回股份 Ort\J~O  
approved regional stock 认可地区性证券 li{_biey}  
approved retirement scheme 认可退休金计划 4MIVlg9  
approved subordinated loan 核准附属贷款 Np<Aak  
arbitrage 套戥；套汇；套利 #GF1MFkoS  
arbitrageur 套戥者；套汇者 I#0.72:[  
arbitrary amount 临时款项 hYV{N7$U|  
arrangement 措施；安排；协定 >Cf`F{X'U  
arrears 欠款 (|x->a  
arrears of pay 欠付薪酬 J+zqu  
arrears of revenue 逾期未收税款；逾期未收的帐项 zumRbrz
  
articles of association 组织章程；组织细则；组织章程细则 SlZu-4J.-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Y/+ D4^L  
ascertainment of profit 确定利润 ~t}:vGDj  
"Asia Clear" “亚洲结算系统”