[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 (3 xCW  
allotment notice 股份配售通知；配股通知 6)63Yp(  
allotment of shares 股份分配 >PdYQDyVS  
allowable 可获宽免；免税的 z%-Yz-G9  
allowable business loss 可扣除的营业亏损
1|
$V  
allowable expenses 可扣税的支出 !]AM#LJ

 
allowance 免税额；津贴；备抵；准备金 ~ED8]*H|`  
allowance for debts 债项的免税额 %xZYIYKf  
allowance for depreciation by wear and tear 耗损折旧免税额 6[fpe   
allowance for funeral expenses 殡殓费的免税额 Sc03vfmo"N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8|kr|l  
allowance for repairs and outgoings 修葺及支出方面的免税额 v5STe`  
allowance to debtor 给债务人的津贴 eF+:w:\h  
alteration of capital 资本更改 Za68V/Vj  
alternate trustee 候补受托人 faQ}J%a  
amalgamation 合并 wG;#L7%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S9/oBxGN  
ambit of charges 征税范围；收费范围 N~7xj?  
amended valuation 经修订的估值 zUX%$N+w}>  
American Commodities Exchange 美国商品交易所  1@Abs  
American Express Bank Limited 美国运通银行 +>3XJlZV  
American Stock Exchange 美国证券交易所 M#o.$+Uh  
amortization 摊销 q =sEtH=  
amount due from banks 存放银行同业的款项 cQ(zBf  
amount due from banks abroad 存放海外银行同业的款项 ?+#|h;M8  
amount due from holding companies 控股公司欠款 >iD&n4TK  
amount due from local banks 存放本港银行同业的款项 7<{g +Q~7*  
amount due to banks 银行同业的存款 m(MPVY<X  
amount due to banks abroad 海外银行同业的存款 <vxj*M;  
amount due to holding companies 控股公司存款 NIZN}DnP  
amount due to local banks 本港银行同业的存款 "f^s*I  
amount due to outport banks 外埠银行同业的存款 Q72}V9I9  
amount for note issue 发行纸币的款额 7|4t;F!  
amount of bond 担保契据的款额 ~uqpF-.  
amount of consideration 代价款额 k#mQLv  
amount of contribution 供款数额 )I7~<$w  
amount of indebtedness 负债款额 n8W+q~sW%  
amount of principal of the loan 贷款本金额 h| q!Qsnj'  
amount of rates chargeable 应征差饷数额 5( BB`)  
amount of share capital 股本额 MmUtBT  
amount of sums assured 承保款额 1k-YeQNe  
amount of variation 变动幅度 DmDsn  
amount of vote 拨款数额 hP1}Do  
amount payable 应付款额 j{k]8sI,H]  
amount receivable 应收款额 nnr g^F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cp D=9k!*K  
analysis 分析 5G5P#<Vv  
ancillary risk 附属风险 qKoD*cl)Za  
annual account 周年帐目；周年帐目报表；年度决算；年结 Vl=!^T}l+  
annual accounting date 年结日期 q\+khy,k  
annual allowance 每年免税额；年积金；年度津贴；年津 hcWYz  
annual balance 年度余额 ['9awgkr/  
annual disposable income 每年可动用收入
<dzfD;  
annual estimates 周年预算 G@s]HJ:  
annual fee 年费 fTQ_miAlP  
annual general meeting 周年大会 @t
v3\eD  
annual growth rate 年增率；每年增长率 ]O%wZIp\P  
annual long-term supplement 长期个案每年补助金 ODS8bD0!i  
annual pensionable emolument 可供计算退休金的年薪 IE/F =Wr  
annual report 年报 -+1_ 1!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5/U|oZM"  
annual return 周年报表；周年申报表；每年报税表格 E?$|`<o{|`  
Annual Return Rules 《周年报表规则》 p)_v.D3i  
annual review of consumer prices 每年消费物价回顾 Fh2$,$ 2  
annual roll-forward basis 逐年延展方式 :|j,x7&/{  
annual salary 年薪 yb 7  
annual statement 年度报表；年度决算表 CM$q{;y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]J<2a`IK!  
annuitant 年金受益人 q. zBm@:  
annuity 年金 DeqTr:  
annuity contract 年金合约 66A}5b4)]  
annuity on human life 人寿年金 rByC6HV"  
antecedent debt 先前的债项 |%wgux`z  
ante-dated cheque 倒填日期支票 :exgdm;N  
anticipated expenditure 预期开支 )8BGN'jyi  
anticipated net profit 预期纯利 LW+a-i  
anticipated revenue 预期收入 g&z)y  
anti-inflation measure 反通货膨胀措施 +|Tz<\.C  
anti-inflationary stance 反通货膨胀立场 z^@.b  
apparent deficit 表面赤字 <5Ft3sd  
apparent financial solvency 表面偿债能力 .MoOjx?  
apparent partner 表面合伙人 9VqE:c /  
application for personal assessment 个人入息课税申请书 &/%A 9R,  
application of fund 资金应用 +TA'P$j  
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 R^_7B(  
appointed actuary 委任精算师 Eqx2.S  
appointed auditor 委任核数师；委任审计师 Cxn<#Kf\-<  
appointed trustee 委任的受托人 b=V"$(Q  
appointer 委任人 /g|H?F0  
apportioned pro rata 按比例分摊 z ^e99dz  
apportionment 分配；分摊 +sN'Y/-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'brt?oZ%  
apportionment formula 分摊方程式 Y}db<Cz X  
apportionment of estate duty 遗产税的分摊 +C
e[OG.  
appraisal 估价；评估 F0yvV6;  
appreciable growth 可观增长 +>zjTP7\e"  
appreciable impact 显着影响 0Dx,)C  
appreciable increase 可观增长 nC-=CMWWr  
appreciation 增值；升值 ^,P# <,D,  
appreciation against other currencies 相对其他货币升值 <K^{36h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j`fQN  
appreciation tax 增值税 bfjC:"!H  
appropriation 拨款；拨用；拨付  18(hrj  
appropriation account 拨款帐目 yH\3*#+  
Appropriation Bill 拨款法案 C*+gQeK  
appropriation-in-aid system 补助拨款办法 U;o $=,_p  
approved assets 核准资产 U8f!yXF'  
approved basket stock 认可一篮子证券 '7lHWqN<  
approved budget 核准预算 x,CTB  
approved charitable donation 认可慈善捐款 O)0}yF$0  
approved charitable institution 认可慈善机构 #3b_#+,  
approved currency 核准货币；认可货币 (8Q0?SZN  
approved estimates 核准预算 AXnuXa(j  
approved estimates of expenditure 核准开支预算 x,U'!F  
approved overseas insurer 核准海外保险人 dC&OjBQ  
approved overseas trust company 核准海外信托公司 VR8 kY&  
approved pooled investment fund 核准汇集投资基金 {B!LhvYAH  
approved provident fund scheme 认可公积金计划 $)HD`E  
approved provision 核准拨款 pUGFQ."\  
approved redeemable share 核准可赎回股份 7P+qPcRaP  
approved regional stock 认可地区性证券 b"Z$?5  
approved retirement scheme 认可退休金计划 {;z{U;j  
approved subordinated loan 核准附属贷款 (-<s[VnXP  
arbitrage 套戥；套汇；套利 [`F}<L."  
arbitrageur 套戥者；套汇者 _T96.~Q  
arbitrary amount 临时款项 q <, b  
arrangement 措施；安排；协定 (D.B'V#>  
arrears 欠款 &d
H[lB  
arrears of pay 欠付薪酬 Ofx]  
arrears of revenue 逾期未收税款；逾期未收的帐项 >yZe1CP  
articles of association 组织章程；组织细则；组织章程细则 G_vcuCHm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |S0w>VH>  
ascertainment of profit 确定利润 eD(;Wn  
"Asia Clear" “亚洲结算系统”