[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 =&!HwOnp  
allotment notice 股份配售通知；配股通知 QQe;1O  
allotment of shares 股份分配 W23]Bx  
allowable 可获宽免；免税的 {k5X*W  
allowable business loss 可扣除的营业亏损 h;V,n  
allowable expenses 可扣税的支出 CSV;+,Vv  
allowance 免税额；津贴；备抵；准备金 GHF_R,7  
allowance for debts 债项的免税额 B/Gd(S`@q  
allowance for depreciation by wear and tear 耗损折旧免税额 yAL1O94  
allowance for funeral expenses 殡殓费的免税额 z q1mmFIO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j#0j)k2Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 8h<ehNX ^I  
allowance to debtor 给债务人的津贴 OzT#1T1'c  
alteration of capital 资本更改 i)Lp7m z  
alternate trustee 候补受托人 AM} brO  
amalgamation 合并 }j1!j&&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0)Rw|(Fpo]  
ambit of charges 征税范围；收费范围 *n(> ^  
amended valuation 经修订的估值 1!p/6  
American Commodities Exchange 美国商品交易所 Wk^RA_  
American Express Bank Limited 美国运通银行 fag^7rz  
American Stock Exchange 美国证券交易所 19(Dj&x  
amortization 摊销  0Q593F  
amount due from banks 存放银行同业的款项 VGw(6`|!  
amount due from banks abroad 存放海外银行同业的款项 W9t"aZor  
amount due from holding companies 控股公司欠款 j<pw\k{i  
amount due from local banks 存放本港银行同业的款项 6|J'>)  
amount due to banks 银行同业的存款 Ufo>|A 6;$  
amount due to banks abroad 海外银行同业的存款 tvX>{-
M  
amount due to holding companies 控股公司存款 cgC\mM4Nla  
amount due to local banks 本港银行同业的存款 U-0#0}_  
amount due to outport banks 外埠银行同业的存款 iRG?# "  
amount for note issue 发行纸币的款额 NHw x:-RH  
amount of bond 担保契据的款额 +:6Ii9GN  
amount of consideration 代价款额 BO.dz06(Rw  
amount of contribution 供款数额 {dPgf  
amount of indebtedness 负债款额 -~)OF  
amount of principal of the loan 贷款本金额 .BO<  
amount of rates chargeable 应征差饷数额 8_d-81Dd  
amount of share capital 股本额 )[&_scSa  
amount of sums assured 承保款额 ~ un%4]U  
amount of variation 变动幅度 $R8w+ Id  
amount of vote 拨款数额  '?o9VrO  
amount payable 应付款额 '#O_}|ZN  
amount receivable 应收款额 j1Yq5`ia  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DhI>p0* T  
analysis 分析 g"Qh]:  
ancillary risk 附属风险 e=/&(
Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 <Y'>F!?#  
annual accounting date 年结日期 G>T')A  
annual allowance 每年免税额；年积金；年度津贴；年津 ^T4Ay=~{  
annual balance 年度余额 &[?CTZ  
annual disposable income 每年可动用收入 *i$ePVU  
annual estimates 周年预算 OySy6IN]q  
annual fee 年费 S"snB/  
annual general meeting 周年大会 {bF1\S]2  
annual growth rate 年增率；每年增长率 c\cZ]RZ  
annual long-term supplement 长期个案每年补助金 d]0
a%Xh[  
annual pensionable emolument 可供计算退休金的年薪 BOf1J1  
annual report 年报 =Pe><k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h`MdKX$  
annual return 周年报表；周年申报表；每年报税表格 IGj`_a   
Annual Return Rules 《周年报表规则》 KA]*ox6j;  
annual review of consumer prices 每年消费物价回顾 -E&e1u,Mi  
annual roll-forward basis 逐年延展方式 [JTto!Ih$  
annual salary 年薪 ]Ql 0v"` F  
annual statement 年度报表；年度决算表 lx,`hl%  
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 O>DNC-m)i{  
annuitant 年金受益人 #P2;K dDO  
annuity 年金 >tRHNB_  
annuity contract 年金合约 83]PA<R  
annuity on human life 人寿年金 #j@OLvXh  
antecedent debt 先前的债项 "Q+83adY4x  
ante-dated cheque 倒填日期支票 FT\?:wpKa  
anticipated expenditure 预期开支 h.tY 'F  
anticipated net profit 预期纯利 5K56!*Y  
anticipated revenue 预期收入 2BB<mv K4  
anti-inflation measure 反通货膨胀措施 8IY19>4'5J  
anti-inflationary stance 反通货膨胀立场 EU` T6M  
apparent deficit 表面赤字 &m{'nRU}c  
apparent financial solvency 表面偿债能力 u@ N~1@RT|  
apparent partner 表面合伙人 32XS`Z  
application for personal assessment 个人入息课税申请书  ;\b@)E}  
application of fund 资金应用 )ctr"&-  
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 -
rY 7)=  
appointed actuary 委任精算师 ?{J!#`tfV  
appointed auditor 委任核数师；委任审计师 @YL} km&Fw  
appointed trustee 委任的受托人 R"6;NPeo  
appointer 委任人 EZr6oO@Nc  
apportioned pro rata 按比例分摊 mVH,HqsXa  
apportionment 分配；分摊 D$K ea  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4L:>4X[T  
apportionment formula 分摊方程式 !Rw&DFU  
apportionment of estate duty 遗产税的分摊 `6w#8}  
appraisal 估价；评估 }Zl"9A#K  
appreciable growth 可观增长 SN]LeXesS  
appreciable impact 显着影响 L`K;IV%;  
appreciable increase 可观增长 RtF8A5ys  
appreciation 增值；升值 F&@|M(  
appreciation against other currencies 相对其他货币升值 ;El <%{(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r?p{LF  
appreciation tax 增值税 ,ECAan/@  
appropriation 拨款；拨用；拨付 w7Dt1axB  
appropriation account 拨款帐目 9D4-^M:a  
Appropriation Bill 拨款法案 emWGIo  
appropriation-in-aid system 补助拨款办法 !EFBI+?&  
approved assets 核准资产 3IyZunFT  
approved basket stock 认可一篮子证券 h`?k.{})M  
approved budget 核准预算 L$JI43HZ  
approved charitable donation 认可慈善捐款 R^{xwI  
approved charitable institution 认可慈善机构 /7p>7q9g  
approved currency 核准货币；认可货币 |cTpw1%I~  
approved estimates 核准预算 #8?^C]*{0  
approved estimates of expenditure 核准开支预算 z}APR@?`n8  
approved overseas insurer 核准海外保险人 9O >z4o  
approved overseas trust company 核准海外信托公司 /t{=8v~  
approved pooled investment fund 核准汇集投资基金 <aVfJd/fT  
approved provident fund scheme 认可公积金计划 `jW4
H$D  
approved provision 核准拨款 xXOw:A'  
approved redeemable share 核准可赎回股份 w~-X>~
}  
approved regional stock 认可地区性证券 k^*$^;z  
approved retirement scheme 认可退休金计划 YBylyVZ  
approved subordinated loan 核准附属贷款 1P5LH5  
arbitrage 套戥；套汇；套利 f)Y  
arbitrageur 套戥者；套汇者 BI/y<6#rR  
arbitrary amount 临时款项 SfDQ;1?  
arrangement 措施；安排；协定 R+Lk~X^*l'  
arrears 欠款 0zV 4`y  
arrears of pay 欠付薪酬 5c;En6W  
arrears of revenue 逾期未收税款；逾期未收的帐项 (Jpm KO  
articles of association 组织章程；组织细则；组织章程细则 <IH*\q:7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Tk+DPp^  
ascertainment of profit 确定利润 ;Q90Y&{L=$  
"Asia Clear" “亚洲结算系统”