[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 k>'c4ay290  
allotment notice 股份配售通知；配股通知 i'\7P-a  
allotment of shares 股份分配 pE~>k:  
allowable 可获宽免；免税的 1p|h\H  
allowable business loss 可扣除的营业亏损 ]9 ArT$
 
allowable expenses 可扣税的支出 Mq#sSBE<K  
allowance 免税额；津贴；备抵；准备金 -!ARVf *  
allowance for debts 债项的免税额 ]E:P-xTwaI  
allowance for depreciation by wear and tear 耗损折旧免税额 uQ_s$@b
rI  
allowance for funeral expenses 殡殓费的免税额 p bT sn  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1Fs:&*=  
allowance for repairs and outgoings 修葺及支出方面的免税额 fl4z'8P"(  
allowance to debtor 给债务人的津贴 ,~TV/l<  
alteration of capital 资本更改 )
M:pg%  
alternate trustee 候补受托人 8 Q*477=I  
amalgamation 合并 s4&JBm(33N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i:@n6GW+iw  
ambit of charges 征税范围；收费范围 9[9 ZI1*s  
amended valuation 经修订的估值 vz*'1ugaA  
American Commodities Exchange 美国商品交易所  &3:U&}I  
American Express Bank Limited 美国运通银行 L+]|-L`S  
American Stock Exchange 美国证券交易所 6z-&Zu7@  
amortization 摊销 $7'K]'UJXO  
amount due from banks 存放银行同业的款项 ^=1:!'*3D  
amount due from banks abroad 存放海外银行同业的款项 [3~mil3rO  
amount due from holding companies 控股公司欠款 c[6=&  
amount due from local banks 存放本港银行同业的款项 h%0FKi^  
amount due to banks 银行同业的存款 (TF;+FRW  
amount due to banks abroad 海外银行同业的存款 $yi[wwf4  
amount due to holding companies 控股公司存款 XSv)=]{  
amount due to local banks 本港银行同业的存款 ,Qw\w,  
amount due to outport banks 外埠银行同业的存款 iDdmr32E  
amount for note issue 发行纸币的款额 Di ^7@}kQS  
amount of bond 担保契据的款额 8euh]+  
amount of consideration 代价款额 ;Q}pmBkqB  
amount of contribution 供款数额 KsG>,# Q  
amount of indebtedness 负债款额 R3<2Z0lqy  
amount of principal of the loan 贷款本金额 >+3tOv3:  
amount of rates chargeable 应征差饷数额 jWX^h^
n7K  
amount of share capital 股本额 ZQ_&HmgRy  
amount of sums assured 承保款额 Cr;d !=  
amount of variation 变动幅度 f:K3 P[|  
amount of vote 拨款数额 ;/-X;!a>  
amount payable 应付款额 <8?jn*$;\  
amount receivable 应收款额 MB#KLTwnT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _XP3| E;I/  
analysis 分析 flr&+=1?D  
ancillary risk 附属风险  *qN( _  
annual account 周年帐目；周年帐目报表；年度决算；年结 /Sn>{ &  
annual accounting date 年结日期 3v
:c".O2O  
annual allowance 每年免税额；年积金；年度津贴；年津 4pw:O^v  
annual balance 年度余额 a+_F^   
annual disposable income 每年可动用收入 sP` k{xG  
annual estimates 周年预算 !J%m7A  
annual fee 年费 1}#RUqFrvS  
annual general meeting 周年大会 z!0}Kj  
annual growth rate 年增率；每年增长率 g218%i  
annual long-term supplement 长期个案每年补助金 }8\"oA6  
annual pensionable emolument 可供计算退休金的年薪 2TZ+R7B?  
annual report 年报 xdV $dDCT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {R{Io|  
annual return 周年报表；周年申报表；每年报税表格 i(p
evu  
Annual Return Rules 《周年报表规则》 !P"=57d}"l  
annual review of consumer prices 每年消费物价回顾 EvJ"%:bp  
annual roll-forward basis 逐年延展方式 Z9+xB"q2  
annual salary 年薪 t&^cYPRfY'  
annual statement 年度报表；年度决算表 L3 VyW8Y  
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 < Ky6|&!  
annuitant 年金受益人 OM4q/!)A]  
annuity 年金  8g!C'5  
annuity contract 年金合约 [ ]LiL;A&  
annuity on human life 人寿年金 :87HXz6]jS  
antecedent debt 先前的债项 #]_S)_Z-  
ante-dated cheque 倒填日期支票 |:{H4  
anticipated expenditure 预期开支 ?\J.Tv$$$  
anticipated net profit 预期纯利 }ippi6b:r  
anticipated revenue 预期收入 7lJs{$ P  
anti-inflation measure 反通货膨胀措施 5(}Qg9%  
anti-inflationary stance 反通货膨胀立场 =>Md>VM  
apparent deficit 表面赤字 O:
>9yZhV  
apparent financial solvency 表面偿债能力 G"'[dL)N>  
apparent partner 表面合伙人 (q|EC;  
application for personal assessment 个人入息课税申请书 C $r]]MSj  
application of fund 资金应用 ?4&C)[^  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 6d%|yl  
appointed actuary 委任精算师 ::Nhs/B/  
appointed auditor 委任核数师；委任审计师 5 Y|
(i1  
appointed trustee 委任的受托人 "VfV;)]|w  
appointer 委任人 J91O$szA  
apportioned pro rata 按比例分摊 `=B0NC.3  
apportionment 分配；分摊 z$q:Yg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -Jj"JN.  
apportionment formula 分摊方程式 ,aLdW,<6  
apportionment of estate duty 遗产税的分摊 (H*d">`mz  
appraisal 估价；评估 .!&S{;Vv?W  
appreciable growth 可观增长 JL7"}^  
appreciable impact 显着影响 V,W":&!x  
appreciable increase 可观增长 ,svj(HP$  
appreciation 增值；升值 fsxZQ=-PW
 
appreciation against other currencies 相对其他货币升值 e[8A dE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mI[$c"!BD  
appreciation tax 增值税 FKN!*}3  
appropriation 拨款；拨用；拨付 ~_YU%y  
appropriation account 拨款帐目 z12c9k%s  
Appropriation Bill 拨款法案 1D pRm(  
appropriation-in-aid system 补助拨款办法 6}>:s
r  
approved assets 核准资产 =rrbS8To=  
approved basket stock 认可一篮子证券 F|seBBu  
approved budget 核准预算 nU6WT|  
approved charitable donation 认可慈善捐款 52L* :|b  
approved charitable institution 认可慈善机构 2\:z 
 
approved currency 核准货币；认可货币 O [81nlhS0  
approved estimates 核准预算 wv~?<DF
 
approved estimates of expenditure 核准开支预算 ^z^ UFW  
approved overseas insurer 核准海外保险人 3?"JFfYU,'  
approved overseas trust company 核准海外信托公司 `PY >p!E  
approved pooled investment fund 核准汇集投资基金 '[6o(~*  
approved provident fund scheme 认可公积金计划 ).Ei:/*j  
approved provision 核准拨款 mh4`,N  
approved redeemable share 核准可赎回股份 o5 fXe}pl@  
approved regional stock 认可地区性证券 96&Y  
approved retirement scheme 认可退休金计划 5>e3srKu  
approved subordinated loan 核准附属贷款 J6)&b7  
arbitrage 套戥；套汇；套利 A>c/q&WUk  
arbitrageur 套戥者；套汇者 8#S}.|"?F  
arbitrary amount 临时款项 #{t?[JUn  
arrangement 措施；安排；协定 k$hNibpkt  
arrears 欠款 $)5-}NJf'  
arrears of pay 欠付薪酬 Ofyz,% |Q  
arrears of revenue 逾期未收税款；逾期未收的帐项 _Q:739&  
articles of association 组织章程；组织细则；组织章程细则 A/xWe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9_6.%qj&  
ascertainment of profit 确定利润 S4jt*]w5b  
"Asia Clear" “亚洲结算系统”