[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 V9
Z  
allotment notice 股份配售通知；配股通知 m3[R  
allotment of shares 股份分配 T rK-XTev  
allowable 可获宽免；免税的 >d2U=Yk!  
allowable business loss 可扣除的营业亏损 NNDW)@p6z  
allowable expenses 可扣税的支出 PggjuPPh  
allowance 免税额；津贴；备抵；准备金 TC[(mf:8  
allowance for debts 债项的免税额 ($s%5|  
allowance for depreciation by wear and tear 耗损折旧免税额 $o}Ao@WkO  
allowance for funeral expenses 殡殓费的免税额 drRi<7 i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p6P .I8g  
allowance for repairs and outgoings 修葺及支出方面的免税额 Lh`B5  
allowance to debtor 给债务人的津贴 ]c/k%]o~  
alteration of capital 资本更改 &}}UdJ`  
alternate trustee 候补受托人 iR(=<>  
amalgamation 合并 P?WS=w*O0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *DBm"{q%&k  
ambit of charges 征税范围；收费范围 TQhu$z<  
amended valuation 经修订的估值 }[2  
American Commodities Exchange 美国商品交易所 3(&f!<Uy  
American Express Bank Limited 美国运通银行 5=cS5q@  
American Stock Exchange 美国证券交易所 T)N_~f|  
amortization 摊销 'tyblj C  
amount due from banks 存放银行同业的款项 Kd,8PV*_  
amount due from banks abroad 存放海外银行同业的款项 y@GqAN'DK[  
amount due from holding companies 控股公司欠款 Vd%%lv{v  
amount due from local banks 存放本港银行同业的款项 LeP;HP|  
amount due to banks 银行同业的存款 ZRCm
'p3  
amount due to banks abroad 海外银行同业的存款 {"e)Jj_=  
amount due to holding companies 控股公司存款 T- ~l2u|s  
amount due to local banks 本港银行同业的存款
z.d1>w  
amount due to outport banks 外埠银行同业的存款 bn*SLWWQ.3  
amount for note issue 发行纸币的款额 ^ \"@r%|  
amount of bond 担保契据的款额 L'A9TW2  
amount of consideration 代价款额 b9Fd}WZz  
amount of contribution 供款数额 "2m (*+  
amount of indebtedness 负债款额 8_*31Y   
amount of principal of the loan 贷款本金额 <A~a|A-QFR  
amount of rates chargeable 应征差饷数额 d1]1bN4`"0  
amount of share capital 股本额 ZsnFuk#W  
amount of sums assured 承保款额 ~9ZW~z'  
amount of variation 变动幅度 r%=}e++^%  
amount of vote 拨款数额 [}ayaXXQ5  
amount payable 应付款额 |^:qJ;dOP  
amount receivable 应收款额 qz_'v{uAj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oeKVcVP|'&  
analysis 分析 ]0dj##5tJ  
ancillary risk 附属风险 (gHCu  
annual account 周年帐目；周年帐目报表；年度决算；年结 H\vd0DD;  
annual accounting date 年结日期 sV']p#HK0  
annual allowance 每年免税额；年积金；年度津贴；年津 Acix`-<  
annual balance 年度余额
.m gm1zz  
annual disposable income 每年可动用收入 or<n[<D-C  
annual estimates 周年预算 `W=3_  
annual fee 年费 n5qg6(Tl]  
annual general meeting 周年大会 'r0kX||  
annual growth rate 年增率；每年增长率 dilom#2l  
annual long-term supplement 长期个案每年补助金 VY1&YR}Y  
annual pensionable emolument 可供计算退休金的年薪 o(L8 -F  
annual report 年报 \>]C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d94Le/E  
annual return 周年报表；周年申报表；每年报税表格 .D8|_B  
Annual Return Rules 《周年报表规则》 R]LuZN  
annual review of consumer prices 每年消费物价回顾 
|43dyJW  
annual roll-forward basis 逐年延展方式 y3+iADo.p  
annual salary 年薪 _GbwyfA n#  
annual statement 年度报表；年度决算表 rWMG6+Scb  
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 _uf,7R-  
annuitant 年金受益人 (&osR|/Tq  
annuity 年金 P Y&(ObC  
annuity contract 年金合约 kfW"vI+d  
annuity on human life 人寿年金
Ip_deP@  
antecedent debt 先前的债项 d8C44q+ds  
ante-dated cheque 倒填日期支票 WeiDg,]e$b  
anticipated expenditure 预期开支 oE. 59dx  
anticipated net profit 预期纯利 +x(~!33[G  
anticipated revenue 预期收入 MW|*Z{6*  
anti-inflation measure 反通货膨胀措施 CM`B0[B  
anti-inflationary stance 反通货膨胀立场 xQ0.2[*5  
apparent deficit 表面赤字 YQ-!>3/)-  
apparent financial solvency 表面偿债能力 YZdV0 -S  
apparent partner 表面合伙人 zg>)Lq|VsT  
application for personal assessment 个人入息课税申请书 3 BQZ[%0@  
application of fund 资金应用 k[Ue}L|  
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 UTS.o#d  
appointed actuary 委任精算师 (ebC80M  
appointed auditor 委任核数师；委任审计师 x@LNjlP  
appointed trustee 委任的受托人 nRHxbE}::  
appointer 委任人 Q8Fqf ;4  
apportioned pro rata 按比例分摊 S HxD(6  
apportionment 分配；分摊 q@=3`yQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t9eEcqMg  
apportionment formula 分摊方程式 ZBuh(be  
apportionment of estate duty 遗产税的分摊 5Y4#aq   
appraisal 估价；评估  DJJd_  
appreciable growth 可观增长 1@:BUE;jZ  
appreciable impact 显着影响 {A`J0ol<B9  
appreciable increase 可观增长 r "uQ|
 
appreciation 增值；升值 q|zips,  
appreciation against other currencies 相对其他货币升值 L/c`t7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HD_
#-M  
appreciation tax 增值税 k-!Jww  
appropriation 拨款；拨用；拨付 OpD%lRl  
appropriation account 拨款帐目 <N(r-  
Appropriation Bill 拨款法案  NIh?2w"\  
appropriation-in-aid system 补助拨款办法 }bZb8hiG  
approved assets 核准资产 ;k:17&:8ue  
approved basket stock 认可一篮子证券 }h+{>{2j  
approved budget 核准预算 &WKA g:^k)  
approved charitable donation 认可慈善捐款 -T=sY/O  
approved charitable institution 认可慈善机构 8|) $;.  
approved currency 核准货币；认可货币 SpC6dkxD\  
approved estimates 核准预算
7CwQmVe+  
approved estimates of expenditure 核准开支预算 6Z#$(oC  
approved overseas insurer 核准海外保险人 =&t]R? F  
approved overseas trust company 核准海外信托公司 =/e
$Rp  
approved pooled investment fund 核准汇集投资基金 N;` jz(r  
approved provident fund scheme 认可公积金计划 7h#*djef  
approved provision 核准拨款 ~J![Nx/  
approved redeemable share 核准可赎回股份 g#%Egb1  
approved regional stock 认可地区性证券 LsxRK5  
approved retirement scheme 认可退休金计划 QAzwNXE+  
approved subordinated loan 核准附属贷款 Y(&rlL(sPK  
arbitrage 套戥；套汇；套利 U1;&G  
arbitrageur 套戥者；套汇者 hw({>cH\  
arbitrary amount 临时款项 1c|{<dFm  
arrangement 措施；安排；协定 lBzfBmEB  
arrears 欠款 ,4HZ-|EOZ  
arrears of pay 欠付薪酬 HChlkj'7w0  
arrears of revenue 逾期未收税款；逾期未收的帐项 Mc~L%5  
articles of association 组织章程；组织细则；组织章程细则 $1y8X K7r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Wud-(19  
ascertainment of profit 确定利润 *cP(3n3]R  
"Asia Clear" “亚洲结算系统”