[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 YPq`su7m9  
allotment notice 股份配售通知；配股通知 #[#dc]D  
allotment of shares 股份分配 4==LtEp  
allowable 可获宽免；免税的 =1vVITwl  
allowable business loss 可扣除的营业亏损 Kq0hT4w  
allowable expenses 可扣税的支出 I2=Kq{  
allowance 免税额；津贴；备抵；准备金 {*CLWs4  
allowance for debts 债项的免税额 f?C !
B r}  
allowance for depreciation by wear and tear 耗损折旧免税额 6Gs,-Kb:  
allowance for funeral expenses 殡殓费的免税额 i(c'94M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B1Iq:5nmoS  
allowance for repairs and outgoings 修葺及支出方面的免税额 t`mLZ <X  
allowance to debtor 给债务人的津贴 Mhw\i&*U  
alteration of capital 资本更改 [}_ar  
alternate trustee 候补受托人 2={ g'k(  
amalgamation 合并 9?W38EF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E|.D  
ambit of charges 征税范围；收费范围 Fk,3th  
amended valuation 经修订的估值 4[&6yHJ^  
American Commodities Exchange 美国商品交易所 G:rM_q9\u  
American Express Bank Limited 美国运通银行 uL4@e  
American Stock Exchange 美国证券交易所 K`2a{`  
amortization 摊销 [@/[#p  
amount due from banks 存放银行同业的款项 ;"nEEe]?  
amount due from banks abroad 存放海外银行同业的款项 Cst>'g-yB  
amount due from holding companies 控股公司欠款 ':w6{b  
amount due from local banks 存放本港银行同业的款项
afc?a-~Z  
amount due to banks 银行同业的存款 qQ6NxhQo  
amount due to banks abroad 海外银行同业的存款 \rf1#Em  
amount due to holding companies 控股公司存款 i9M6%R1m}E  
amount due to local banks 本港银行同业的存款 3-8Vw$u  
amount due to outport banks 外埠银行同业的存款 i9)y|  
amount for note issue 发行纸币的款额 $P@P}%2  
amount of bond 担保契据的款额 ZdHWSfO)O  
amount of consideration 代价款额 VuZmX1x)N  
amount of contribution 供款数额 Ahq^dx#o  
amount of indebtedness 负债款额 X6<HNLgra  
amount of principal of the loan 贷款本金额 I/)dXk~  
amount of rates chargeable 应征差饷数额 Gf'V68,l$  
amount of share capital 股本额 XfsCu>  
amount of sums assured 承保款额 r/O(EW#=8  
amount of variation 变动幅度 7F'61}qL  
amount of vote 拨款数额 R/O_*XY  
amount payable 应付款额 M=N`&m\  
amount receivable 应收款额 .+B)@?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5#f&WL*U@  
analysis 分析 ._tv$Gd@k  
ancillary risk 附属风险 I"JT3[*s  
annual account 周年帐目；周年帐目报表；年度决算；年结 Vq'&t <K#  
annual accounting date 年结日期 c/2OR#$t  
annual allowance 每年免税额；年积金；年度津贴；年津 |ns^'q  
annual balance 年度余额 |$b4{
 
annual disposable income 每年可动用收入 SqTm/ t  
annual estimates 周年预算 Y!*,G]7  
annual fee 年费 G%k
Xr$?W  
annual general meeting 周年大会 KQ9:lJKr  
annual growth rate 年增率；每年增长率 FJL9
x,%6  
annual long-term supplement 长期个案每年补助金 u%[*;@;9+  
annual pensionable emolument 可供计算退休金的年薪 U.6hLFcE  
annual report 年报 3.d=1|E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 
-I8%  
annual return 周年报表；周年申报表；每年报税表格 kb7\qH!n  
Annual Return Rules 《周年报表规则》 _Wb-&6{  
annual review of consumer prices 每年消费物价回顾 dadMwe_l0  
annual roll-forward basis 逐年延展方式 Q#g s)2  
annual salary 年薪 8w*fg6,=  
annual statement 年度报表；年度决算表 3P\I;xM  
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 q-8 GD7  
annuitant 年金受益人 v}Aw!Dv/  
annuity 年金 'b^:"\t'Rh  
annuity contract 年金合约 ^3yjE/Wi"  
annuity on human life 人寿年金 X7 ZaQ .  
antecedent debt 先前的债项 -owfuS?i=  
ante-dated cheque 倒填日期支票 rP\7C+  
anticipated expenditure 预期开支 q3P3euK3  
anticipated net profit 预期纯利 [ $"iO#oO  
anticipated revenue 预期收入 9vj:=,TNu  
anti-inflation measure 反通货膨胀措施 Z.mV fy%  
anti-inflationary stance 反通货膨胀立场 "4?hK  
apparent deficit 表面赤字 iN{TTy  
apparent financial solvency 表面偿债能力 u('OHPqq  
apparent partner 表面合伙人 z~Pmh%b  
application for personal assessment 个人入息课税申请书  #b"IX`5  
application of fund 资金应用 mpF_+Mn  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 *HXq`B  
appointed actuary 委任精算师 Q)}\
4&4  
appointed auditor 委任核数师；委任审计师 ;_SS3q  
appointed trustee 委任的受托人 4 ?c1c  
appointer 委任人 q}1$OsM  
apportioned pro rata 按比例分摊 4*,q1yK  
apportionment 分配；分摊 1aDDl-8,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N^ET qg  
apportionment formula 分摊方程式 }mGD`5[`  
apportionment of estate duty 遗产税的分摊 RtW5U8  
appraisal 估价；评估 zg j35  
appreciable growth 可观增长 /g9{zR [  
appreciable impact 显着影响 SBoF(0<  
appreciable increase 可观增长 J-ZM1HoB  
appreciation 增值；升值  J-f0  
appreciation against other currencies 相对其他货币升值 B*AMo5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vp|=q;Q%r  
appreciation tax 增值税 1c4%
g-]7  
appropriation 拨款；拨用；拨付 *h%G4M  
appropriation account 拨款帐目 $^XPk#$m  
Appropriation Bill 拨款法案 H'`(|$:|  
appropriation-in-aid system 补助拨款办法 H.mG0x`M"E  
approved assets 核准资产 F@lpjW  
approved basket stock 认可一篮子证券 =iQm_g  
approved budget 核准预算 c\'pA^m6  
approved charitable donation 认可慈善捐款 lG+ltCc$9  
approved charitable institution 认可慈善机构 8WGM%n#q  
approved currency 核准货币；认可货币 o'4@]ae   
approved estimates 核准预算 S- \lN|  
approved estimates of expenditure 核准开支预算 iHn]yv3 #  
approved overseas insurer 核准海外保险人 I7_D $a=  
approved overseas trust company 核准海外信托公司 [-gKkOT8E  
approved pooled investment fund 核准汇集投资基金 M^f1D&A  
approved provident fund scheme 认可公积金计划 ~.lH)  
approved provision 核准拨款 q{ 1U  
approved redeemable share 核准可赎回股份 *! /#39  
approved regional stock 认可地区性证券 n6Zx0ad?  
approved retirement scheme 认可退休金计划 /#=J`*m_  
approved subordinated loan 核准附属贷款 [L(l++.z  
arbitrage 套戥；套汇；套利 *4:/<wI!  
arbitrageur 套戥者；套汇者 \@3  
arbitrary amount 临时款项 e;
'T?&t  
arrangement 措施；安排；协定 c]r|I%D  
arrears 欠款 NXNon*"  
arrears of pay 欠付薪酬 L# 1vf  
arrears of revenue 逾期未收税款；逾期未收的帐项 XXcf!~uO  
articles of association 组织章程；组织细则；组织章程细则 PZR%8 m}]u  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P$ef ,ZW"  
ascertainment of profit 确定利润 IR8&4qOs  
"Asia Clear" “亚洲结算系统”