[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 1 Q-bYJG  
allotment notice 股份配售通知；配股通知 CxhY$%C (L  
allotment of shares 股份分配 X7UuwIIP  
allowable 可获宽免；免税的
J?JeU/:+  
allowable business loss 可扣除的营业亏损 Fhz*&JC#  
allowable expenses 可扣税的支出 %u^JpC{E  
allowance 免税额；津贴；备抵；准备金 MC((M,3L  
allowance for debts 债项的免税额 '/Bidb?  
allowance for depreciation by wear and tear 耗损折旧免税额 `I$ <S(h7  
allowance for funeral expenses 殡殓费的免税额 ;?}l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8By,#T".  
allowance for repairs and outgoings 修葺及支出方面的免税额 O<)y-nx;X  
allowance to debtor 给债务人的津贴 V] c;^  
alteration of capital 资本更改 @\oz4^  
alternate trustee 候补受托人 BYW^/B Y)  
amalgamation 合并 0U/K7sZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9%ii '{  
ambit of charges 征税范围；收费范围 B()/.w?A  
amended valuation 经修订的估值 &bqT/H18  
American Commodities Exchange 美国商品交易所 )5JU:jNy  
American Express Bank Limited 美国运通银行 o 47r<>t  
American Stock Exchange 美国证券交易所 dt[k\ !-v  
amortization 摊销 Z34Wbun4  
amount due from banks 存放银行同业的款项 M'`;{^<  
amount due from banks abroad 存放海外银行同业的款项 =z{JgD/  
amount due from holding companies 控股公司欠款 _UE)*l m+  
amount due from local banks 存放本港银行同业的款项 ;Zj]~|  
amount due to banks 银行同业的存款 S.B<pjgt  
amount due to banks abroad 海外银行同业的存款 #>Y'sd5'A  
amount due to holding companies 控股公司存款 6OiSK@<Hk  
amount due to local banks 本港银行同业的存款 Z=4{
Vv*  
amount due to outport banks 外埠银行同业的存款 zL5d0_E9  
amount for note issue 发行纸币的款额 -16K7yk  
amount of bond 担保契据的款额 4$/i%B#ad  
amount of consideration 代价款额 S~qZr  
amount of contribution 供款数额 b,P]9$Ut  
amount of indebtedness 负债款额 ;v17K  
amount of principal of the loan 贷款本金额 } B396X  
amount of rates chargeable 应征差饷数额 Bb&^{7  
amount of share capital 股本额 z3t~}aL  
amount of sums assured 承保款额 wiOgyMdx  
amount of variation 变动幅度 :RSz4   
amount of vote 拨款数额 VN4yn| f/  
amount payable 应付款额 L.xZ_ 6  
amount receivable 应收款额 Vh3Ijn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E6Rz@"^XV  
analysis 分析 
#B'aU#$u  
ancillary risk 附属风险 h0?2j)X_  
annual account 周年帐目；周年帐目报表；年度决算；年结 #jpoHvth  
annual accounting date 年结日期 d1!i(MaV!  
annual allowance 每年免税额；年积金；年度津贴；年津 EzW)'Zzw~  
annual balance 年度余额 \JG8KE=j  
annual disposable income 每年可动用收入 ~,D@8tv  
annual estimates 周年预算 ,= (Z00#(  
annual fee 年费 q0%  
annual general meeting 周年大会 S1n3(U:m  
annual growth rate 年增率；每年增长率 ej&<GM|  
annual long-term supplement 长期个案每年补助金 , "jbq~  
annual pensionable emolument 可供计算退休金的年薪 *?QE2&S:  
annual report 年报 &"_u}I&\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M:E
r_,E  
annual return 周年报表；周年申报表；每年报税表格 Nf+b"&Zh`  
Annual Return Rules 《周年报表规则》 BY\:dx)mK  
annual review of consumer prices 每年消费物价回顾 0s#vwK13  
annual roll-forward basis 逐年延展方式 M)?dEgU}M  
annual salary 年薪 : FAH\  
annual statement 年度报表；年度决算表 Q|}aR:4  
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 gADmN8G=  
annuitant 年金受益人 }14{2=!Q  
annuity 年金 vgn@d,v  
annuity contract 年金合约 y#Ht{)C  
annuity on human life 人寿年金 NRnRMY-  
antecedent debt 先前的债项 [=uo1%  
ante-dated cheque 倒填日期支票 gw+9x<e  
anticipated expenditure 预期开支 jO9ip  
anticipated net profit 预期纯利 d-bqL:/  
anticipated revenue 预期收入 4vK8kkW1  
anti-inflation measure 反通货膨胀措施 #5sD{:f`  
anti-inflationary stance 反通货膨胀立场 k<w(i k1bi  
apparent deficit 表面赤字 tg4Y i|5  
apparent financial solvency 表面偿债能力 JXiZB 8}  
apparent partner 表面合伙人 aYL|@R5; e  
application for personal assessment 个人入息课税申请书 /)N @ M  
application of fund 资金应用 5q{h 2).)  
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 ,~ ?'Ef80  
appointed actuary 委任精算师 ]"AyAkT(  
appointed auditor 委任核数师；委任审计师 F}J-gZl  
appointed trustee 委任的受托人 {-9jm% N  
appointer 委任人 nU+tM~C%a  
apportioned pro rata 按比例分摊 RVtQ20e";r  
apportionment 分配；分摊 HLQ"?OFlz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J MX6yV  
apportionment formula 分摊方程式 I3u{zHVwI  
apportionment of estate duty 遗产税的分摊 YF#HSf7  
appraisal 估价；评估 TAL/
a*7\  
appreciable growth 可观增长 e"-X U@`k1  
appreciable impact 显着影响 0uVv<Q~  
appreciable increase 可观增长 K*K1(_x=  
appreciation 增值；升值 +]>+ a<x*%  
appreciation against other currencies 相对其他货币升值 3zuF{Q2P<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tc_f;S`k  
appreciation tax 增值税 :/YO ni1h  
appropriation 拨款；拨用；拨付  (dJI_A  
appropriation account 拨款帐目 MgnM,95  
Appropriation Bill 拨款法案 N)R[6u}  
appropriation-in-aid system 补助拨款办法 t^=U*~  
approved assets 核准资产 7>o. 0  
approved basket stock 认可一篮子证券 Ocg"M Gb  
approved budget 核准预算 PDx)S7+w[  
approved charitable donation 认可慈善捐款 dYFzye  
approved charitable institution 认可慈善机构 RKd  
approved currency 核准货币；认可货币 1,2EhfX|s  
approved estimates 核准预算 (%ew604X  
approved estimates of expenditure 核准开支预算 7k{2Upg;  
approved overseas insurer 核准海外保险人 wbbqt0un  
approved overseas trust company 核准海外信托公司 {hSGv
  
approved pooled investment fund 核准汇集投资基金 '6Qy/R  
approved provident fund scheme 认可公积金计划 qOCJTOg7  
approved provision 核准拨款 \`'KlF2  
approved redeemable share 核准可赎回股份 NQTnhiM7$  
approved regional stock 认可地区性证券 |
wxGpBau  
approved retirement scheme 认可退休金计划 7&}P{<}o^  
approved subordinated loan 核准附属贷款 78#!Q.#
#  
arbitrage 套戥；套汇；套利 =1/NFlt8  
arbitrageur 套戥者；套汇者 jdut4 nFc  
arbitrary amount 临时款项 B,$l4m4  
arrangement 措施；安排；协定 Rz%e>)  
arrears 欠款 n_[i0x7#  
arrears of pay 欠付薪酬 wn+FTqj  
arrears of revenue 逾期未收税款；逾期未收的帐项 yT OyDm-  
articles of association 组织章程；组织细则；组织章程细则 Ar9nBJ`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *a}(6Cx  
ascertainment of profit 确定利润 .r|*Ch#;P  
"Asia Clear" “亚洲结算系统”