[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 BPwI8\V  
allotment notice 股份配售通知；配股通知 JX2mTQ  
allotment of shares 股份分配 \R6;Fef  
allowable 可获宽免；免税的 4kWg>
F3  
allowable business loss 可扣除的营业亏损 I~d#p ]>  
allowable expenses 可扣税的支出 uo]Hi^r.l  
allowance 免税额；津贴；备抵；准备金 1y},9ym  
allowance for debts 债项的免税额 Sg/:n,68  
allowance for depreciation by wear and tear 耗损折旧免税额 '9IP;  
allowance for funeral expenses 殡殓费的免税额 bc `UA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0\?_lT2  
allowance for repairs and outgoings 修葺及支出方面的免税额 2=igS#h  
allowance to debtor 给债务人的津贴 I++W0wa.n  
alteration of capital 资本更改 C$$"{FfgU"  
alternate trustee 候补受托人 >W>##vK  
amalgamation 合并 vh<]aiY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "V*kOb&'*Z  
ambit of charges 征税范围；收费范围 wrz+2EP`  
amended valuation 经修订的估值 Bv2z4D4f+  
American Commodities Exchange 美国商品交易所 ^t\kLU  
American Express Bank Limited 美国运通银行 ybD{4&ZE  
American Stock Exchange 美国证券交易所 R2Twm!1  
amortization 摊销 HF*j`}  
amount due from banks 存放银行同业的款项 u&1j>`~qJ  
amount due from banks abroad 存放海外银行同业的款项 P3+)pOE-SI  
amount due from holding companies 控股公司欠款 OT-
n\sL$  
amount due from local banks 存放本港银行同业的款项 o,*folL  
amount due to banks 银行同业的存款 ExNj|*  
amount due to banks abroad 海外银行同业的存款 s,1pZT <E  
amount due to holding companies 控股公司存款 @m
+pr\h(  
amount due to local banks 本港银行同业的存款 T)b3N|ONB  
amount due to outport banks 外埠银行同业的存款  6'RZ  
amount for note issue 发行纸币的款额 X)`(nj  
amount of bond 担保契据的款额 ?D RFsA  
amount of consideration 代价款额 yf `.%  
amount of contribution 供款数额 (Wm/$P;  
amount of indebtedness 负债款额 8vz_~p9%j  
amount of principal of the loan 贷款本金额 ^m6k@VM  
amount of rates chargeable 应征差饷数额 y+K7WUwhq  
amount of share capital 股本额 #2_o[/&}x@  
amount of sums assured 承保款额 :N^@a-  
amount of variation 变动幅度 el <<D  
amount of vote 拨款数额 /2g)Z!&+ L  
amount payable 应付款额 J>HLQP  
amount receivable 应收款额 O, bfdc[g4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1$='`@8I  
analysis 分析 .\z|Fr  
ancillary risk 附属风险 >uBV  
annual account 周年帐目；周年帐目报表；年度决算；年结 @D.R0uM  
annual accounting date 年结日期 ;whFaQi 4  
annual allowance 每年免税额；年积金；年度津贴；年津 jw:4fb  
annual balance 年度余额 /E`l:&89)  
annual disposable income 每年可动用收入 ,^MW) Gf<  
annual estimates 周年预算 )'BJ4[aq\  
annual fee 年费 JLy)}8I  
annual general meeting 周年大会 L Q I: ]d  
annual growth rate 年增率；每年增长率 n:5O9,umZ  
annual long-term supplement 长期个案每年补助金 R$!;J?SS  
annual pensionable emolument 可供计算退休金的年薪 !.;xt L   
annual report 年报 u^#4G7<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /RA1d
<~$q  
annual return 周年报表；周年申报表；每年报税表格 6e$sA (a=i  
Annual Return Rules 《周年报表规则》 uPv;y!Lsa@  
annual review of consumer prices 每年消费物价回顾 p|bc=`TD  
annual roll-forward basis 逐年延展方式 Sb:zN'U  
annual salary 年薪 QrNL7{  
annual statement 年度报表；年度决算表 '(3Nopl  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 (ybtXoQs  
annuitant 年金受益人 ,?0-=o  
annuity 年金 IyG=
7  
annuity contract 年金合约 T3u5al  
annuity on human life 人寿年金 !7IT~pO`  
antecedent debt 先前的债项 q G :jnl  
ante-dated cheque 倒填日期支票 %!ER@&1f&  
anticipated expenditure 预期开支 3<zTkI  
anticipated net profit 预期纯利 'f=)pc#&g  
anticipated revenue 预期收入 GvZa c  
anti-inflation measure 反通货膨胀措施 a'_MhJzs  
anti-inflationary stance 反通货膨胀立场 t_dw}I  
apparent deficit 表面赤字 7"a`-]Ap  
apparent financial solvency 表面偿债能力 [p( #WM:  
apparent partner 表面合伙人 Vq .!(x  
application for personal assessment 个人入息课税申请书 ?RRSrr1  
application of fund 资金应用 *f0. =?  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ecY ^C3+S  
appointed actuary 委任精算师 )}k?r5g  
appointed auditor 委任核数师；委任审计师 =M/UHOY  
appointed trustee 委任的受托人 Oi kU$
~|  
appointer 委任人 5I8FD".i  
apportioned pro rata 按比例分摊 ! kOl$!X4  
apportionment 分配；分摊 r?5@Etpg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z ulf%aaL  
apportionment formula 分摊方程式 hSx+{4PZ  
apportionment of estate duty 遗产税的分摊 e\d5SKY  
appraisal 估价；评估 L6[rvM|9_  
appreciable growth 可观增长 hVT=j ?~  
appreciable impact 显着影响 }l]3m=)  
appreciable increase 可观增长 %|D\j-~  
appreciation 增值；升值 fncwe ';?  
appreciation against other currencies 相对其他货币升值 7/^TwNsv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AjL?Qh4  
appreciation tax 增值税 #U!(I#^3  
appropriation 拨款；拨用；拨付 U<gUX07  
appropriation account 拨款帐目 -_{C+Y
_  
Appropriation Bill 拨款法案 =XacG}_  
appropriation-in-aid system 补助拨款办法 aCUV[CPw  
approved assets 核准资产 (jo(bbpj  
approved basket stock 认可一篮子证券 _pH6uuB  
approved budget 核准预算 2#n$x*CY  
approved charitable donation 认可慈善捐款 Lilk8|?#W  
approved charitable institution 认可慈善机构 +/@ZnE9s  
approved currency 核准货币；认可货币 VHgF#6'  
approved estimates 核准预算 So)KI_M  
approved estimates of expenditure 核准开支预算 Cb@S </b  
approved overseas insurer 核准海外保险人 WB=<W#?w7%  
approved overseas trust company 核准海外信托公司 =|6^)lt$
 
approved pooled investment fund 核准汇集投资基金 d5sGkR`(  
approved provident fund scheme 认可公积金计划 YA;8uMqh;  
approved provision 核准拨款 bn*{*=(|  
approved redeemable share 核准可赎回股份 ](9{}DHV  
approved regional stock 认可地区性证券 f1
]AfH#  
approved retirement scheme 认可退休金计划 YzhN|!;!k  
approved subordinated loan 核准附属贷款 -X&!dV:= 4  
arbitrage 套戥；套汇；套利 3Q*RR"3  
arbitrageur 套戥者；套汇者 O&?CoA?  
arbitrary amount 临时款项 ,syA()  
arrangement 措施；安排；协定 M[ ~2,M&H  
arrears 欠款 'a-5U TT  
arrears of pay 欠付薪酬 t7!>5e)C}  
arrears of revenue 逾期未收税款；逾期未收的帐项 ktw!T{  
articles of association 组织章程；组织细则；组织章程细则 ek{PA!9Sk  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %8}ksl07  
ascertainment of profit 确定利润 S"KTL*9D  
"Asia Clear" “亚洲结算系统”