[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 FxmHy{JG  
allotment notice 股份配售通知；配股通知 QJ+Ml  
allotment of shares 股份分配 pp@O6  
allowable 可获宽免；免税的 6bN8} \5  
allowable business loss 可扣除的营业亏损 `j8pgnY>5~  
allowable expenses 可扣税的支出 Ey=ymf.}  
allowance 免税额；津贴；备抵；准备金 IG& twJR  
allowance for debts 债项的免税额 jN-!1O._G  
allowance for depreciation by wear and tear 耗损折旧免税额 mDx=n.lIz  
allowance for funeral expenses 殡殓费的免税额 M+*K-zt0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CaC \\5wl  
allowance for repairs and outgoings 修葺及支出方面的免税额 >t{-_4Yv?  
allowance to debtor 给债务人的津贴 {gh<SZsE  
alteration of capital 资本更改 9yz@hdG  
alternate trustee 候补受托人
'xL
Xj>  
amalgamation 合并 SY.ZEJcv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c:aW"U   
ambit of charges 征税范围；收费范围 (hEg
&@  
amended valuation 经修订的估值 lffw "  
American Commodities Exchange 美国商品交易所 /cT6X]o8  
American Express Bank Limited 美国运通银行 &0i$Y\g  
American Stock Exchange 美国证券交易所 l <p(zLR  
amortization 摊销 BA[ uO3\4  
amount due from banks 存放银行同业的款项 Q5lt[2Zyzd  
amount due from banks abroad 存放海外银行同业的款项 n? U^vK_  
amount due from holding companies 控股公司欠款 zf>*\pZE  
amount due from local banks 存放本港银行同业的款项  aWPf3Q  
amount due to banks 银行同业的存款 +NbiUCMX  
amount due to banks abroad 海外银行同业的存款 #Vu;R5GZ}  
amount due to holding companies 控股公司存款 bh(}f.@ 9  
amount due to local banks 本港银行同业的存款 v: veKA  
amount due to outport banks 外埠银行同业的存款 e+V8I&%  
amount for note issue 发行纸币的款额 .yDGwLry  
amount of bond 担保契据的款额 `~z[Hj=2  
amount of consideration 代价款额 =X9fn  
amount of contribution 供款数额 1tLEKSo+  
amount of indebtedness 负债款额 a@J/[$5  
amount of principal of the loan 贷款本金额 yj =OR|v  
amount of rates chargeable 应征差饷数额 N<ux4tz  
amount of share capital 股本额 4jSYR#Hqp`  
amount of sums assured 承保款额 {1qr6P,"  
amount of variation 变动幅度 \t5_V)P  
amount of vote 拨款数额 qV; I<AM  
amount payable 应付款额 Ot)S\s>  
amount receivable 应收款额 0' oXA'L-J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |]9L#  
analysis 分析 na|sKE;{  
ancillary risk 附属风险 !FDd5CS  
annual account 周年帐目；周年帐目报表；年度决算；年结 D(OJr5Gg  
annual accounting date 年结日期 &>B"/z  
annual allowance 每年免税额；年积金；年度津贴；年津 plp-[eKcD  
annual balance 年度余额 684d&\(s  
annual disposable income 每年可动用收入 TMo DN%{  
annual estimates 周年预算 o2'Wu:Y"  
annual fee 年费 Eh)V
T{vp  
annual general meeting 周年大会 bLSc=f&  
annual growth rate 年增率；每年增长率 ,@/O\fit)  
annual long-term supplement 长期个案每年补助金 \Z,{De%  
annual pensionable emolument 可供计算退休金的年薪 bkc*it  
annual report 年报 6ypLE@Mk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 PXqG;o*Q*?  
annual return 周年报表；周年申报表；每年报税表格 M9""(`U  
Annual Return Rules 《周年报表规则》  hO&_VCk  
annual review of consumer prices 每年消费物价回顾 M>[
A  
annual roll-forward basis 逐年延展方式 8\^A;5  
annual salary 年薪 O@4J=P=w  
annual statement 年度报表；年度决算表 -cijLlz%+  
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 YSB=nd_  
annuitant 年金受益人 C<3<,~gI  
annuity 年金 -U\'Emu4  
annuity contract 年金合约 1;H"4u_IG&  
annuity on human life 人寿年金 iPCCTs  
antecedent debt 先前的债项 KGcjZx04!  
ante-dated cheque 倒填日期支票 cdh0b7tjn  
anticipated expenditure 预期开支 IRwtM'%0  
anticipated net profit 预期纯利 3h:y[Vm#9y  
anticipated revenue 预期收入 !><asaB]1  
anti-inflation measure 反通货膨胀措施 s5rD+g]E`  
anti-inflationary stance 反通货膨胀立场 &^#u=w?^x  
apparent deficit 表面赤字
'A^q)hpax  
apparent financial solvency 表面偿债能力 ^!d0abA  
apparent partner 表面合伙人 G<Eb~].1'  
application for personal assessment 个人入息课税申请书 g&85L$   
application of fund 资金应用 fBctG~CJH  
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 R^$|D)(  
appointed actuary 委任精算师 ]d-.Mw,'  
appointed auditor 委任核数师；委任审计师 M;,$
)>P  
appointed trustee 委任的受托人 vy*-"=J  
appointer 委任人 =#,`k<v%I  
apportioned pro rata 按比例分摊 p A8As  
apportionment 分配；分摊 QF\nf_X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q[C?1Kc.z  
apportionment formula 分摊方程式  5QLK  
apportionment of estate duty 遗产税的分摊 4l%1D.3-O  
appraisal 估价；评估 ~ r!(V;k{  
appreciable growth 可观增长 Z#L4n#TT  
appreciable impact 显着影响 BkGExz  
appreciable increase 可观增长 .1jiANY  
appreciation 增值；升值 ON)
{d!]uJ  
appreciation against other currencies 相对其他货币升值 *=2W:,$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Hj|&P/jY]*  
appreciation tax 增值税 TKv!wKI  
appropriation 拨款；拨用；拨付 bY=[ USgps  
appropriation account 拨款帐目 4$[o;t>  
Appropriation Bill 拨款法案 Uu5(/vw]  
appropriation-in-aid system 补助拨款办法 >>,G3/Zd*  
approved assets 核准资产 GaG>0x  
approved basket stock 认可一篮子证券 } P ,"  
approved budget 核准预算 3>-h- cpMX  
approved charitable donation 认可慈善捐款 (=Cb)/s0  
approved charitable institution 认可慈善机构
Lr D@QBT  
approved currency 核准货币；认可货币 t+iHsCG)>  
approved estimates 核准预算 m]!hP ^^  
approved estimates of expenditure 核准开支预算 *H/3xPh,*  
approved overseas insurer 核准海外保险人 e5>'H!)  
approved overseas trust company 核准海外信托公司 5EcVW|(  
approved pooled investment fund 核准汇集投资基金 j*G: 8Lg  
approved provident fund scheme 认可公积金计划 l^9gFp~I  
approved provision 核准拨款 .Mb[j1L^  
approved redeemable share 核准可赎回股份 &]#L'D!"  
approved regional stock 认可地区性证券 e))L&s  
approved retirement scheme 认可退休金计划 Ze eV-  
approved subordinated loan 核准附属贷款 .{h"0<x  
arbitrage 套戥；套汇；套利 [jzsB:;XB&  
arbitrageur 套戥者；套汇者 14B',]`  
arbitrary amount 临时款项 o+A1-&qhN  
arrangement 措施；安排；协定 hOUH1m.  
arrears 欠款 ]`|$nU}v  
arrears of pay 欠付薪酬 ovTL'j!  
arrears of revenue 逾期未收税款；逾期未收的帐项 B5;%R01A  
articles of association 组织章程；组织细则；组织章程细则 oNAnJ+_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5'I+%66?h$  
ascertainment of profit 确定利润 q[a\a7U z  
"Asia Clear" “亚洲结算系统”