[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 1O|RIv7F[/  
allotment notice 股份配售通知；配股通知 p FXd4*  
allotment of shares 股份分配 NavOSlC+h  
allowable 可获宽免；免税的 RsR] T]4  
allowable business loss 可扣除的营业亏损 9DmSs=A  
allowable expenses 可扣税的支出 t;oT {Hge  
allowance 免税额；津贴；备抵；准备金 *1R##9\jU7  
allowance for debts 债项的免税额 "^18&>^  
allowance for depreciation by wear and tear 耗损折旧免税额 fp,1qzU[k  
allowance for funeral expenses 殡殓费的免税额 C:WtCAm(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4Rl nnXY  
allowance for repairs and outgoings 修葺及支出方面的免税额 2&suo!ig  
allowance to debtor 给债务人的津贴 S.qk%NTTD  
alteration of capital 资本更改 buc,M@>  
alternate trustee 候补受托人 m9v"v:Pw  
amalgamation 合并 W<Bxm|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9@kcK  
ambit of charges 征税范围；收费范围 Qfwwh`;  
amended valuation 经修订的估值 ;jp6 }zfI  
American Commodities Exchange 美国商品交易所 jq7vOr-_g  
American Express Bank Limited 美国运通银行 Wdei`u[  
American Stock Exchange 美国证券交易所 Z3LQl(  
amortization 摊销 cw*(L5bu  
amount due from banks 存放银行同业的款项 cC7"J\+r*  
amount due from banks abroad 存放海外银行同业的款项 p)K9ZI  
amount due from holding companies 控股公司欠款 C]aOgt/U  
amount due from local banks 存放本港银行同业的款项 A/ox#(!v  
amount due to banks 银行同业的存款 *2w_oKE'+5  
amount due to banks abroad 海外银行同业的存款 GZxglU,3T  
amount due to holding companies 控股公司存款 Q>cL?ie  
amount due to local banks 本港银行同业的存款 K<Yn_G  
amount due to outport banks 外埠银行同业的存款 p_D on3  
amount for note issue 发行纸币的款额 6RR4L^(m  
amount of bond 担保契据的款额 *>?):-9"6N  
amount of consideration 代价款额 5d)'`hACe  
amount of contribution 供款数额 0+$hkd n  
amount of indebtedness 负债款额 =U)n`#6_j2  
amount of principal of the loan 贷款本金额 ?6_"nT*}  
amount of rates chargeable 应征差饷数额 CnM+HN30o  
amount of share capital 股本额 WO.}DUfG+  
amount of sums assured 承保款额 GGFar\ EzW  
amount of variation 变动幅度 AAeQ-nbP  
amount of vote 拨款数额 +!mNm?H[!  
amount payable 应付款额 GapX$Jb,p  
amount receivable 应收款额 ~YR <SV\{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ux"D ]P  
analysis 分析 )Tyky%P+iI  
ancillary risk 附属风险 ;m2"cL>{l  
annual account 周年帐目；周年帐目报表；年度决算；年结 (cPeee%Q  
annual accounting date 年结日期 FZeN,  
annual allowance 每年免税额；年积金；年度津贴；年津 k)<~nc-  
annual balance 年度余额 nR=2eBNf  
annual disposable income 每年可动用收入 Eg287B  
annual estimates 周年预算 
#QJ4o_  
annual fee 年费 [Gh%nsH  
annual general meeting 周年大会 x= vE&9_u  
annual growth rate 年增率；每年增长率 aPcGI  
annual long-term supplement 长期个案每年补助金 muqfSF  
annual pensionable emolument 可供计算退休金的年薪 < -@,  
annual report 年报 ,}xpYq_/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #`YxoY `  
annual return 周年报表；周年申报表；每年报税表格 te!]9rR  
Annual Return Rules 《周年报表规则》 Wo1V$[`Dy  
annual review of consumer prices 每年消费物价回顾 (;Dn%kK  
annual roll-forward basis 逐年延展方式 Zu [?'  
annual salary 年薪
%WJ\'@O\  
annual statement 年度报表；年度决算表 <:kTTye|  
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
Vsm%h^]d  
annuitant 年金受益人 #XYLVee,  
annuity 年金 ?%8})^Dd>4  
annuity contract 年金合约 ?,+C!R?  
annuity on human life 人寿年金 &VZmP5Gv  
antecedent debt 先前的债项 FrAqTz  
ante-dated cheque 倒填日期支票 eNl

F2M  
anticipated expenditure 预期开支 &y+PSa%n  
anticipated net profit 预期纯利 qxg7cj2  
anticipated revenue 预期收入 Qw{\sCH>  
anti-inflation measure 反通货膨胀措施 r(?'Yy  
anti-inflationary stance 反通货膨胀立场 2F*Dkv
  
apparent deficit 表面赤字 ZmR[5 mv@  
apparent financial solvency 表面偿债能力 TQbFI;\  
apparent partner 表面合伙人 /ut~jf`  
application for personal assessment 个人入息课税申请书 R4Gg|Bh  
application of fund 资金应用 "p6:ekw  
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 mPw56>  
appointed actuary 委任精算师 ~(l2%(3G  
appointed auditor 委任核数师；委任审计师 MK!]y8+Z  
appointed trustee 委任的受托人 709Uv5  
appointer 委任人 uP%;QBb  
apportioned pro rata 按比例分摊 qMW%$L\HA  
apportionment 分配；分摊 !Xv2PdP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u;'<- _
 
apportionment formula 分摊方程式 #G4~]Qml  
apportionment of estate duty 遗产税的分摊 Dry;$C}P  
appraisal 估价；评估 Ivl^,{4  
appreciable growth 可观增长  9'/|?I  
appreciable impact 显着影响 T0]%(F/8  
appreciable increase 可观增长 MTFVnoZMQ_  
appreciation 增值；升值 :v WYII7  
appreciation against other currencies 相对其他货币升值 UV *tO15i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z7us*8X{  
appreciation tax 增值税 {p lmFV  
appropriation 拨款；拨用；拨付 luxKgcU  
appropriation account 拨款帐目 ,ovv  
Appropriation Bill 拨款法案 ]Buk9LTe  
appropriation-in-aid system 补助拨款办法 =Gg)GSL^  
approved assets 核准资产 @)ju P- o%  
approved basket stock 认可一篮子证券 /K<GN7vN  
approved budget 核准预算 ph&H*Mc  
approved charitable donation 认可慈善捐款 S
1^Mw;?P  
approved charitable institution 认可慈善机构 /x8C70W^  
approved currency 核准货币；认可货币 :+dWJNY:  
approved estimates 核准预算 y\f8Ird  
approved estimates of expenditure 核准开支预算 )hZ}$P1  
approved overseas insurer 核准海外保险人 OTtanJ?  
approved overseas trust company 核准海外信托公司 JjTzq2'%  
approved pooled investment fund 核准汇集投资基金 J-%PyvK$?  
approved provident fund scheme 认可公积金计划 n+F-,=0  
approved provision 核准拨款 :7PSZc:xE  
approved redeemable share 核准可赎回股份 __zu-!v  
approved regional stock 认可地区性证券 'N5r2JL[w  
approved retirement scheme 认可退休金计划 d&R\7)0  
approved subordinated loan 核准附属贷款 ZD]
 '$  
arbitrage 套戥；套汇；套利 ]!Aze^7;  
arbitrageur 套戥者；套汇者 ~9/nx|%D  
arbitrary amount 临时款项 r1[T:B'  
arrangement 措施；安排；协定 F]&J%i F[  
arrears 欠款 JjO/u>A3;7  
arrears of pay 欠付薪酬 ~\s &]L  
arrears of revenue 逾期未收税款；逾期未收的帐项 .=w`T #L  
articles of association 组织章程；组织细则；组织章程细则 /$4?.qtu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %?G.lej,x  
ascertainment of profit 确定利润 N+@@EOmH  
"Asia Clear" “亚洲结算系统”