[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 SLp nVD:'1  
allotment notice 股份配售通知；配股通知 Fc=6*.hy  
allotment of shares 股份分配 G[u{! 2RS  
allowable 可获宽免；免税的 Tt=;of{  
allowable business loss 可扣除的营业亏损 +;=>&XR0m  
allowable expenses 可扣税的支出 87m`K Str7  
allowance 免税额；津贴；备抵；准备金 wA6E7vi'  
allowance for debts 债项的免税额 qEVpkvEq  
allowance for depreciation by wear and tear 耗损折旧免税额 ej1WkaR8  
allowance for funeral expenses 殡殓费的免税额 EQX<<x
"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [;o>q;75Jz  
allowance for repairs and outgoings 修葺及支出方面的免税额 ",#Ug"|2  
allowance to debtor 给债务人的津贴 F&B E+b/#  
alteration of capital 资本更改 E,cQ9}/  
alternate trustee 候补受托人 J25/Iy*byG  
amalgamation 合并 @\M^Zuo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }J2f$l>R  
ambit of charges 征税范围；收费范围 |;^$IZSsz  
amended valuation 经修订的估值 P# U|  
American Commodities Exchange 美国商品交易所 c#>:U,j
 
American Express Bank Limited 美国运通银行 hZ.](rD  
American Stock Exchange 美国证券交易所 TtQd#mSI\  
amortization 摊销 xMa9o  
amount due from banks 存放银行同业的款项 .F[5{XV  
amount due from banks abroad 存放海外银行同业的款项 y,@yaM}-/K  
amount due from holding companies 控股公司欠款 Qstd;qE~  
amount due from local banks 存放本港银行同业的款项 ^NM>xIenf  
amount due to banks 银行同业的存款 hlz/TIP^N3  
amount due to banks abroad 海外银行同业的存款 [fELf(;(  
amount due to holding companies 控股公司存款 `LKf$cx(A  
amount due to local banks 本港银行同业的存款 L$@+'Qn@:  
amount due to outport banks 外埠银行同业的存款 8*|*@  
amount for note issue 发行纸币的款额 >%slzr  
amount of bond 担保契据的款额 GiXs`Yt|  
amount of consideration 代价款额 !89hO4 0r  
amount of contribution 供款数额 rFUd  
amount of indebtedness 负债款额 zAev@+.ld  
amount of principal of the loan 贷款本金额 .q!
i +0  
amount of rates chargeable 应征差饷数额 x}=Q)|)]  
amount of share capital 股本额 Cv4nl7A'  
amount of sums assured 承保款额 cIK4sOTJ&  
amount of variation 变动幅度 %?F$3YN,  
amount of vote 拨款数额 5H|7DVG  
amount payable 应付款额 OYb:);o,iE  
amount receivable 应收款额 1u(n[<WtT_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VW;E14  
analysis 分析 ZS`Kj(D  
ancillary risk 附属风险 sE!g!ht  
annual account 周年帐目；周年帐目报表；年度决算；年结 }]<|`FNc  
annual accounting date 年结日期 LlVbY=EX7  
annual allowance 每年免税额；年积金；年度津贴；年津 # @7 I  
annual balance 年度余额 C)UU/4a;  
annual disposable income 每年可动用收入 uD[T l  
annual estimates 周年预算 9E4^hkD&  
annual fee 年费
i9`-a/  
annual general meeting 周年大会 8:0,jnS  
annual growth rate 年增率；每年增长率 QjYw^[o  
annual long-term supplement 长期个案每年补助金 OI3j!L2f  
annual pensionable emolument 可供计算退休金的年薪 B@ msGb C  
annual report 年报 x5rLGt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rEbH<|  
annual return 周年报表；周年申报表；每年报税表格 ,4B8?0sH|  
Annual Return Rules 《周年报表规则》 BWB}bq  
annual review of consumer prices 每年消费物价回顾 K}GRU)  
annual roll-forward basis 逐年延展方式 pRUQMPn (  
annual salary 年薪 tZFpxyF  
annual statement 年度报表；年度决算表 P8;1,?ou  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 WMWUP ZsGS  
annuitant 年金受益人 `tXd?E/e  
annuity 年金 \MPbG$ ^  
annuity contract 年金合约 xDsKb_  
annuity on human life 人寿年金 z\?<j%e!t  
antecedent debt 先前的债项 9}tl@  
ante-dated cheque 倒填日期支票 PzhC *" i}  
anticipated expenditure 预期开支 {+3g*s/HI  
anticipated net profit 预期纯利 | h+vdE8  
anticipated revenue 预期收入 >p" U|  
anti-inflation measure 反通货膨胀措施 ,)aUp4*  
anti-inflationary stance 反通货膨胀立场 )_?h;wh 84  
apparent deficit 表面赤字 %%)y4>I  
apparent financial solvency 表面偿债能力 ;:>q;
%  
apparent partner 表面合伙人 wM3m'# xJ  
application for personal assessment 个人入息课税申请书 5g$>J)Ry  
application of fund 资金应用 vo2GFo  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 H$pgz NL  
appointed actuary 委任精算师 5w+&plIJ  
appointed auditor 委任核数师；委任审计师 ;d_<6|*M  
appointed trustee 委任的受托人 u0g"x_3  
appointer 委任人 j |o&T41  
apportioned pro rata 按比例分摊 _N>#/v)Yi  
apportionment 分配；分摊 ]1W]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A..`?oGj  
apportionment formula 分摊方程式 FN (O  
apportionment of estate duty 遗产税的分摊 :2')`xT  
appraisal 估价；评估 u`Y~r<?P(  
appreciable growth 可观增长 ELG9ts+5Uj  
appreciable impact 显着影响 BMV\@Sg  
appreciable increase 可观增长 /<%L&
 
appreciation 增值；升值 %Z,n3iND  
appreciation against other currencies 相对其他货币升值 (A=Z,ed  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]^i^L  
appreciation tax 增值税 F~bDg tN3  
appropriation 拨款；拨用；拨付 %Y5F@=>&  
appropriation account 拨款帐目 KGI<G  
Appropriation Bill 拨款法案 ?5,I`9  
appropriation-in-aid system 补助拨款办法 <HIM k  
approved assets 核准资产 475g-t2"@  
approved basket stock 认可一篮子证券 V?p`rrj@  
approved budget 核准预算 In+2~Jw/2!  
approved charitable donation 认可慈善捐款 6:`[Fi  
approved charitable institution 认可慈善机构 y7GgTC/H  
approved currency 核准货币；认可货币
jB0Ts ;5  
approved estimates 核准预算 ?FV%e  
approved estimates of expenditure 核准开支预算 vL^ +X`.td  
approved overseas insurer 核准海外保险人 >&F:/   
approved overseas trust company 核准海外信托公司 ~ tN/  
approved pooled investment fund 核准汇集投资基金 6K=}n] n  
approved provident fund scheme 认可公积金计划 _sy]k A  
approved provision 核准拨款 UdA,.C0  
approved redeemable share 核准可赎回股份 |L:X$oM  
approved regional stock 认可地区性证券 p<wC{D  
approved retirement scheme 认可退休金计划 4T v=sP  
approved subordinated loan 核准附属贷款 9
>`d B  
arbitrage 套戥；套汇；套利 wwJs_f\  
arbitrageur 套戥者；套汇者 ,068IEs  
arbitrary amount 临时款项 DnW/q  
arrangement 措施；安排；协定 #TH(:I=[  
arrears 欠款 4Mt
RI  
arrears of pay 欠付薪酬 ,Tk53"  
arrears of revenue 逾期未收税款；逾期未收的帐项 _5$L`&  
articles of association 组织章程；组织细则；组织章程细则 K ]|hkp&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m@0> =s~.  
ascertainment of profit 确定利润 nQa:t. rC  
"Asia Clear" “亚洲结算系统”