[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 ']
2d^'TH  
allotment notice 股份配售通知；配股通知 )Rbt0   
allotment of shares 股份分配 mp sX4  
allowable 可获宽免；免税的 ,V]FAIJ  
allowable business loss 可扣除的营业亏损 2Q(ZW@0  
allowable expenses 可扣税的支出 7ZAxhFC  
allowance 免税额；津贴；备抵；准备金 6v:L8t$"  
allowance for debts 债项的免税额 )ZLj2H<  
allowance for depreciation by wear and tear 耗损折旧免税额 In%FOPO  
allowance for funeral expenses 殡殓费的免税额 |QbCFihn  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 . &}x[~g  
allowance for repairs and outgoings 修葺及支出方面的免税额 D8w.r"ne  
allowance to debtor 给债务人的津贴 >J;J&]Olf  
alteration of capital 资本更改 !}P^O(oY  
alternate trustee 候补受托人 k "7,-0gz  
amalgamation 合并 h8.(Q`tli  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nw*a?$S3  
ambit of charges 征税范围；收费范围 bSI*`Dc"!  
amended valuation 经修订的估值 _z]v;Q  
American Commodities Exchange 美国商品交易所 \Qnr0t@0  
American Express Bank Limited 美国运通银行 mBrZ{hqS  
American Stock Exchange 美国证券交易所 4>Ht_B<<  
amortization 摊销 m#Z9wf] F  
amount due from banks 存放银行同业的款项 lv.h?"Ml  
amount due from banks abroad 存放海外银行同业的款项 h } &dvd  
amount due from holding companies 控股公司欠款 3\ )bg R:  
amount due from local banks 存放本港银行同业的款项 ""V\hHdp  
amount due to banks 银行同业的存款 P%[{
'u  
amount due to banks abroad 海外银行同业的存款 gQhYM7NP{5  
amount due to holding companies 控股公司存款 Qd3ppJn  
amount due to local banks 本港银行同业的存款 SJ8 ~:"\P  
amount due to outport banks 外埠银行同业的存款 hQzT =0  
amount for note issue 发行纸币的款额 bTYR=^9  
amount of bond 担保契据的款额 _,Q -)\  
amount of consideration 代价款额 S[8nGH#m  
amount of contribution 供款数额 ed/ "OgA  
amount of indebtedness 负债款额 T9}dgf  
amount of principal of the loan 贷款本金额 ow,! 7|m  
amount of rates chargeable 应征差饷数额 6]!Jo)BF  
amount of share capital 股本额 $RRh}w\0^  
amount of sums assured 承保款额 (S=CxK  
amount of variation 变动幅度 'UCClj;?K  
amount of vote 拨款数额 {c $8?6  
amount payable 应付款额 ]REF1<)4z  
amount receivable 应收款额 X*)DpbWd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Oeg^%Y   
analysis 分析 PGTjOkx  
ancillary risk 附属风险 uXGAcUx(  
annual account 周年帐目；周年帐目报表；年度决算；年结 FYg{IKg  
annual accounting date 年结日期 >#;>6q9_  
annual allowance 每年免税额；年积金；年度津贴；年津 L1SZutWD?  
annual balance 年度余额 );p:[=$71  
annual disposable income 每年可动用收入 (x[z=_I%`  
annual estimates 周年预算 ?O#"x{Pk  
annual fee 年费 Wjd_|Kui  
annual general meeting 周年大会 N
71%l  
annual growth rate 年增率；每年增长率 DnB :~&Dw  
annual long-term supplement 长期个案每年补助金 0bQ"s*K  
annual pensionable emolument 可供计算退休金的年薪 -0*z"a9<p8  
annual report 年报 UtB~joaR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 SUoUXh^!w  
annual return 周年报表；周年申报表；每年报税表格 Bv}i#D  
Annual Return Rules 《周年报表规则》 [-=y*lx%g  
annual review of consumer prices 每年消费物价回顾 ?*f2P T?`  
annual roll-forward basis 逐年延展方式 j;&su=p"  
annual salary 年薪 ~N+H7T.L  
annual statement 年度报表；年度决算表 0ol*!@?  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 io$fL_R=  
annuitant 年金受益人 b;G#MjQp'  
annuity 年金 p< (b^{EX  
annuity contract 年金合约 !ac,qj7spa  
annuity on human life 人寿年金 /onZ14  
antecedent debt 先前的债项 14 hE<u  
ante-dated cheque 倒填日期支票 zW; sr.  
anticipated expenditure 预期开支 CGZ3-OW@E  
anticipated net profit 预期纯利 Z2I2 [pA  
anticipated revenue 预期收入 _VLA2#V>  
anti-inflation measure 反通货膨胀措施 Ob h@d|  
anti-inflationary stance 反通货膨胀立场 ks(BS k4  
apparent deficit 表面赤字 X:OUu;  
apparent financial solvency 表面偿债能力 67P@YL  
apparent partner 表面合伙人 KyRcZ"  
application for personal assessment 个人入息课税申请书 $xq$  
application of fund 资金应用 %2`.*]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 "VQ7Y`,+  
appointed actuary 委任精算师 ;0:[X+"(  
appointed auditor 委任核数师；委任审计师 @@#h-k%k-  
appointed trustee 委任的受托人 ]R]%c*tA  
appointer 委任人 A0gRX]  
apportioned pro rata 按比例分摊 ~>>^7oq  
apportionment 分配；分摊 OCbwV7q:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qPgny/(  
apportionment formula 分摊方程式 )cBO_  
apportionment of estate duty 遗产税的分摊 $VUX?ii$7=  
appraisal 估价；评估
$3^Cp_p6  
appreciable growth 可观增长 <4%vl+qW  
appreciable impact 显着影响 .CBb%onx  
appreciable increase 可观增长 YaAOP'p  
appreciation 增值；升值 }]|e0 w:   
appreciation against other currencies 相对其他货币升值 D`2w>{Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CsiRM8  
appreciation tax 增值税
T3h1eU  
appropriation 拨款；拨用；拨付 }5lC8{wZ  
appropriation account 拨款帐目 EEj.Kch}4  
Appropriation Bill 拨款法案 i^"!"&tW#  
appropriation-in-aid system 补助拨款办法 @k||gQqIB  
approved assets 核准资产 
^BhS*  
approved basket stock 认可一篮子证券 ^_\%?K_u  
approved budget 核准预算 "*ww>0[  
approved charitable donation 认可慈善捐款 ,d$D0w  
approved charitable institution 认可慈善机构 z2[{3Kd*  
approved currency 核准货币；认可货币 y=SVS3D  
approved estimates 核准预算 Tx|y!uHh  
approved estimates of expenditure 核准开支预算 V$3`y=8  
approved overseas insurer 核准海外保险人 q0VR&b`?>D  
approved overseas trust company 核准海外信托公司 kxt/I<cs  
approved pooled investment fund 核准汇集投资基金 xt1\Sie  
approved provident fund scheme 认可公积金计划 I9*BTT]  
approved provision 核准拨款 %{&,5|8  
approved redeemable share 核准可赎回股份 hr3<vWAD  
approved regional stock 认可地区性证券 2&XNT-Qm  
approved retirement scheme 认可退休金计划 #M@~8dAH}M  
approved subordinated loan 核准附属贷款 ~{-9qOGw;  
arbitrage 套戥；套汇；套利 w$"^)EG,7  
arbitrageur 套戥者；套汇者 ]Wtg.y6;  
arbitrary amount 临时款项 lE
Sv  
arrangement 措施；安排；协定 Tb\<e3Te_  
arrears 欠款 YFP<^y=  
arrears of pay 欠付薪酬 UHR%0ae  
arrears of revenue 逾期未收税款；逾期未收的帐项 4`Lr^q}M+  
articles of association 组织章程；组织细则；组织章程细则 m}6Jdt'|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "v/Yw'! )  
ascertainment of profit 确定利润 o+Fm+5t;  
"Asia Clear" “亚洲结算系统”