[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 CwaW>(`v  
allotment notice 股份配售通知；配股通知 }u.I%{4  
allotment of shares 股份分配 ]D<3yIGS  
allowable 可获宽免；免税的 iE#I^`^V  
allowable business loss 可扣除的营业亏损 tHmV4H$  
allowable expenses 可扣税的支出 a8 .x=j<  
allowance 免税额；津贴；备抵；准备金 cD'|zH]  
allowance for debts 债项的免税额 bL2b^UB~%  
allowance for depreciation by wear and tear 耗损折旧免税额 MDauHtF,  
allowance for funeral expenses 殡殓费的免税额 <O3,b:vw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :~Ppv5W.  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?t [C?{'  
allowance to debtor 给债务人的津贴 e"cvo(}g  
alteration of capital 资本更改 ,.i)( Or  
alternate trustee 候补受托人 c,Yd#nokC  
amalgamation 合并 zU2Mno  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,&LGAa  
ambit of charges 征税范围；收费范围 (/jZ&4T  
amended valuation 经修订的估值 &%;K_asV;  
American Commodities Exchange 美国商品交易所 ;3&HZq6Z (  
American Express Bank Limited 美国运通银行 Ap!Y 3C  
American Stock Exchange 美国证券交易所 Q tl! f  
amortization 摊销 &Fh#otH_  
amount due from banks 存放银行同业的款项 $H"(]>~  
amount due from banks abroad 存放海外银行同业的款项 T:g=P@  
amount due from holding companies 控股公司欠款 %b>Ee>rdD  
amount due from local banks 存放本港银行同业的款项 #@:GLmD%  
amount due to banks 银行同业的存款 /TScYE:$HE  
amount due to banks abroad 海外银行同业的存款 H'?dsc  
amount due to holding companies 控股公司存款 <xh";seL  
amount due to local banks 本港银行同业的存款 c ^7QiTt_  
amount due to outport banks 外埠银行同业的存款 64l(ru<  
amount for note issue 发行纸币的款额 AEo  
amount of bond 担保契据的款额 &5 n0 J  
amount of consideration 代价款额 MNoc XK  
amount of contribution 供款数额 .&rL>A2U  
amount of indebtedness 负债款额 )|B3TjHC  
amount of principal of the loan 贷款本金额 HME`7dw?  
amount of rates chargeable 应征差饷数额 z+]YB5zK%  
amount of share capital 股本额 :xZ^Jq91  
amount of sums assured 承保款额 {Z1^/Fv3  
amount of variation 变动幅度 -5GRit1q?  
amount of vote 拨款数额 +K:hetv  
amount payable 应付款额 <nJ8%aY,  
amount receivable 应收款额 )26_7.|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XX'm M v  
analysis 分析 \s_`ZEB  
ancillary risk 附属风险 Cn.x:I@r  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q6hWHfS  
annual accounting date 年结日期 '\R/-.
 
annual allowance 每年免税额；年积金；年度津贴；年津 1{?5/F \ +  
annual balance 年度余额 Bn5$TiTcl  
annual disposable income 每年可动用收入 ,2]a<0m  
annual estimates 周年预算 GI)eq:K_U8  
annual fee 年费 2py [P  
annual general meeting 周年大会 -$o4WSd~  
annual growth rate 年增率；每年增长率 p~17cH4~-f  
annual long-term supplement 长期个案每年补助金 e2"gzZ4;g  
annual pensionable emolument 可供计算退休金的年薪 c63yJqiW  
annual report 年报 AZfW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ax'o|RE)x  
annual return 周年报表；周年申报表；每年报税表格 -P-&] F5  
Annual Return Rules 《周年报表规则》 m[D]4h9  
annual review of consumer prices 每年消费物价回顾 a$]i8AeG  
annual roll-forward basis 逐年延展方式 yc.9CT
xx  
annual salary 年薪 M`tNY
s]V  
annual statement 年度报表；年度决算表  f~
w!Z  
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 vu`,:/|h  
annuitant 年金受益人 qORRpW
yx&  
annuity 年金 -HUlB|Q8r  
annuity contract 年金合约 0tEe $9eK@  
annuity on human life 人寿年金 D0LoT?$N  
antecedent debt 先前的债项 hYSf;cG}A  
ante-dated cheque 倒填日期支票 #L9F\ <K  
anticipated expenditure 预期开支 [)t1"  
anticipated net profit 预期纯利 R3@luT]  
anticipated revenue 预期收入 j S<."a/n  
anti-inflation measure 反通货膨胀措施 }S6"$R  
anti-inflationary stance 反通货膨胀立场 HB
, k}Q  
apparent deficit 表面赤字 PEPf=sm  
apparent financial solvency 表面偿债能力 @aUQy;  
apparent partner 表面合伙人 s}bv o  
application for personal assessment 个人入息课税申请书 h9I vuv'  
application of fund 资金应用 r"&VG2c0K  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 [xHHm5$  
appointed actuary 委任精算师 #T$yQ;eQ  
appointed auditor 委任核数师；委任审计师 "RLv{D<)J,  
appointed trustee 委任的受托人 R>R8LIZZc  
appointer 委任人 h+j{;evN  
apportioned pro rata 按比例分摊 F-PQ`@ZNW  
apportionment 分配；分摊 Ih^ziDcW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k@>y<A{;D  
apportionment formula 分摊方程式 BTDUT%Yfg  
apportionment of estate duty 遗产税的分摊 cA{7 *=G?  
appraisal 估价；评估 ~;yP{F8?  
appreciable growth 可观增长 1)hO!%  
appreciable impact 显着影响 uO5y{O2W  
appreciable increase 可观增长 90UZ\{">  
appreciation 增值；升值 5LzP0F U  
appreciation against other currencies 相对其他货币升值 nj
6|WJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yhh\?qqy  
appreciation tax 增值税 oe,yCdPs  
appropriation 拨款；拨用；拨付 JXq l=/%  
appropriation account 拨款帐目 GEtzLaq<  
Appropriation Bill 拨款法案 f]48>LRE8  
appropriation-in-aid system 补助拨款办法 c|<E~_.w@  
approved assets 核准资产 '?uwUBi  
approved basket stock 认可一篮子证券 ^!rAT1(/_  
approved budget 核准预算 AI#.G7'
O  
approved charitable donation 认可慈善捐款 `%Dz 8Z  
approved charitable institution 认可慈善机构 ~TYpq;rq  
approved currency 核准货币；认可货币 )<[) 7`  
approved estimates 核准预算 4~~G i`XE  
approved estimates of expenditure 核准开支预算 E-Y4TBZ*  
approved overseas insurer 核准海外保险人 9y?)Ga  
approved overseas trust company 核准海外信托公司  P@FE3g  
approved pooled investment fund 核准汇集投资基金 nd,2EX<bE  
approved provident fund scheme 认可公积金计划 HUalD3 \  
approved provision 核准拨款 /Jf}~}JP  
approved redeemable share 核准可赎回股份 .qS(-7<  
approved regional stock 认可地区性证券 d[`vd^hI  
approved retirement scheme 认可退休金计划 NM+(ss'  
approved subordinated loan 核准附属贷款 Wgb L9'}B  
arbitrage 套戥；套汇；套利 |syvtS{  
arbitrageur 套戥者；套汇者 q!AcMd\  
arbitrary amount 临时款项 2x!cblo  
arrangement 措施；安排；协定 T!Nv  
arrears 欠款 :%>TM/E N  
arrears of pay 欠付薪酬 yR1v3D4E  
arrears of revenue 逾期未收税款；逾期未收的帐项 #:s*Hy=  
articles of association 组织章程；组织细则；组织章程细则 ne 8rF.D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B3&C
=*y  
ascertainment of profit 确定利润 kK/(
[!  
"Asia Clear" “亚洲结算系统”