[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 m=Fk  
allotment notice 股份配售通知；配股通知 #J|DW C!#d  
allotment of shares 股份分配 {qbxiL-  
allowable 可获宽免；免税的 0;SRmj@W  
allowable business loss 可扣除的营业亏损 U^Ulj/%6  
allowable expenses 可扣税的支出 G{4lgkyy  
allowance 免税额；津贴；备抵；准备金 ,); -v4$  
allowance for debts 债项的免税额 R,f"2 k  
allowance for depreciation by wear and tear 耗损折旧免税额 3.E3}Jz`  
allowance for funeral expenses 殡殓费的免税额 L1u(\zw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b1Fd]4H3P  
allowance for repairs and outgoings 修葺及支出方面的免税额 [
a!*m<  
allowance to debtor 给债务人的津贴 MVXy)9q  
alteration of capital 资本更改 3JXKpk?   
alternate trustee 候补受托人 %(i(Cf8@  
amalgamation 合并 0.lOSAq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %mr6p} E|  
ambit of charges 征税范围；收费范围 kcio]@#  
amended valuation 经修订的估值 M\6u4p!G!  
American Commodities Exchange 美国商品交易所 Gf\u%S!%  
American Express Bank Limited 美国运通银行 Pt[ b;}  
American Stock Exchange 美国证券交易所 K</="3 HK  
amortization 摊销 <EM' |IR?  
amount due from banks 存放银行同业的款项 EU4j'1!&g<  
amount due from banks abroad 存放海外银行同业的款项 =L9;8THY  
amount due from holding companies 控股公司欠款 Y2>0Y3yM  
amount due from local banks 存放本港银行同业的款项 XO,gEn&6V  
amount due to banks 银行同业的存款 o7 1f<&1  
amount due to banks abroad 海外银行同业的存款 $i;_yTht  
amount due to holding companies 控股公司存款 ) ={ H  
amount due to local banks 本港银行同业的存款 =5u;\b>*  
amount due to outport banks 外埠银行同业的存款 S?e*<s9k  
amount for note issue 发行纸币的款额 GjeRp|_Qd<  
amount of bond 担保契据的款额 87q~ nk  
amount of consideration 代价款额 1,Ji|&Pwf  
amount of contribution 供款数额 N={0A  
amount of indebtedness 负债款额 _ m<@ou7  
amount of principal of the loan 贷款本金额 xn,I<dL39  
amount of rates chargeable 应征差饷数额 d6+{^v$#  
amount of share capital 股本额 w .+B h  
amount of sums assured 承保款额 4">
C0m;ks  
amount of variation 变动幅度 H:!pFj  
amount of vote 拨款数额 #xfPobQ>il  
amount payable 应付款额 t# <(Q  
amount receivable 应收款额 NW`L
6wgl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \oy8)o/Gb  
analysis 分析 z%44@TP  
ancillary risk 附属风险 #S') i1;  
annual account 周年帐目；周年帐目报表；年度决算；年结 #!R=h|  
annual accounting date 年结日期 2R>!Wj'G+o  
annual allowance 每年免税额；年积金；年度津贴；年津 |[/'W7TV%?  
annual balance 年度余额 i f!  
annual disposable income 每年可动用收入 `|f1^C^  
annual estimates 周年预算 -Ta| qQa  
annual fee 年费 4M *!'sG\  
annual general meeting 周年大会 I6RF;m:Jw  
annual growth rate 年增率；每年增长率 >@?`n}r|  
annual long-term supplement 长期个案每年补助金 r>Cv@4/j  
annual pensionable emolument 可供计算退休金的年薪 z-G*:DfgH  
annual report 年报 .BrYz:
#A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JYO("f  
annual return 周年报表；周年申报表；每年报税表格 m`6=6(_p  
Annual Return Rules 《周年报表规则》 =L&dV]'4P  
annual review of consumer prices 每年消费物价回顾 (Qj;B)
 
annual roll-forward basis 逐年延展方式 6< {XwmM  
annual salary 年薪 ]/c!;z  
annual statement 年度报表；年度决算表 hL}AgY@  
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 hd~0qK  
annuitant 年金受益人 9Je+|+s]  
annuity 年金 ~U<=SyZYo  
annuity contract 年金合约 R&FO-{S  
annuity on human life 人寿年金 rhj_cw  
antecedent debt 先前的债项 )POU58$  
ante-dated cheque 倒填日期支票 RR[1mM  
anticipated expenditure 预期开支 ]y~"M  
anticipated net profit 预期纯利 EN;4EC7tE  
anticipated revenue 预期收入 CQ/ps,~M  
anti-inflation measure 反通货膨胀措施 (%SKTM  
anti-inflationary stance 反通货膨胀立场 y?ypRCgO.u  
apparent deficit 表面赤字 \<Di|X1  
apparent financial solvency 表面偿债能力 ]Ia}H+&  
apparent partner 表面合伙人 KSxZ
4Y  
application for personal assessment 个人入息课税申请书 jWcfQ  
application of fund 资金应用 zr^"zcfz&  
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 )8 %lZ{  
appointed actuary 委任精算师 VJOB+CKE  
appointed auditor 委任核数师；委任审计师 3%YDsd vQx  
appointed trustee 委任的受托人 ^C70b)68  
appointer 委任人 =H/
5  
apportioned pro rata 按比例分摊 &*9
' 0  
apportionment 分配；分摊 iPdR;O'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wrAcVR  
apportionment formula 分摊方程式 nZ8jBCh  
apportionment of estate duty 遗产税的分摊 <Xb$YB-c  
appraisal 估价；评估 ^\7GF
pc  
appreciable growth 可观增长 A&L2&ofV&q  
appreciable impact 显着影响 +XpQ9 Cd  
appreciable increase 可观增长 \JBPZ~N3  
appreciation 增值；升值 k293
wS  
appreciation against other currencies 相对其他货币升值 !;M5.Y1j&"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Hl=M{)q@   
appreciation tax 增值税 .RN2os{  
appropriation 拨款；拨用；拨付 v{oHC4  
appropriation account 拨款帐目
ChRCsu~  
Appropriation Bill 拨款法案 r
H9[x8e  
appropriation-in-aid system 补助拨款办法 *s$:"g-  
approved assets 核准资产 Oz-@e%8L  
approved basket stock 认可一篮子证券 )}
i|)^J  
approved budget 核准预算 ,Y`TP4Ip  
approved charitable donation 认可慈善捐款 _`+2e-  
approved charitable institution 认可慈善机构 !n|4w$t"V  
approved currency 核准货币；认可货币 b/obHB+:  
approved estimates 核准预算 Aga{ EKd  
approved estimates of expenditure 核准开支预算 y4Lh
:;  
approved overseas insurer 核准海外保险人 "HtaJVp//  
approved overseas trust company 核准海外信托公司 ~=gpn|@b  
approved pooled investment fund 核准汇集投资基金 Oj#/R?%,X  
approved provident fund scheme 认可公积金计划 ,
d7o/8u  
approved provision 核准拨款 m4,inA:o  
approved redeemable share 核准可赎回股份 z,c=."<z  
approved regional stock 认可地区性证券 f  J+  
approved retirement scheme 认可退休金计划 u+qj_Ej  
approved subordinated loan 核准附属贷款 h7J4 p  
arbitrage 套戥；套汇；套利 Mu/hTTiNx  
arbitrageur 套戥者；套汇者 :&BE-f  
arbitrary amount 临时款项 ^c?$$Tq  
arrangement 措施；安排；协定 O:jaA3  
arrears 欠款 ^ wb9n  
arrears of pay 欠付薪酬 X{8g2](z.  
arrears of revenue 逾期未收税款；逾期未收的帐项 :|\)=4  
articles of association 组织章程；组织细则；组织章程细则 +l
;AL5h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z9JZV`dNgz  
ascertainment of profit 确定利润 zszx~LSvIT  
"Asia Clear" “亚洲结算系统”