[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 =]Vz=<  
allotment notice 股份配售通知；配股通知 aQCu3T  
allotment of shares 股份分配 o4);5~1l  
allowable 可获宽免；免税的 0zaK&]oY0  
allowable business loss 可扣除的营业亏损 Oynb"T&8  
allowable expenses 可扣税的支出 qqrj I.  
allowance 免税额；津贴；备抵；准备金 MUO<o  
allowance for debts 债项的免税额 d$zJLgkA  
allowance for depreciation by wear and tear 耗损折旧免税额 4:`D3  
allowance for funeral expenses 殡殓费的免税额 rtV`Q[E  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CSO'``16  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZK5nN9`  
allowance to debtor 给债务人的津贴 M:S-%aQ_<y  
alteration of capital 资本更改 l8\UO<^fY  
alternate trustee 候补受托人 $[ {5+*  
amalgamation 合并 c-a,__c?hx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "Ms;sdjg}&  
ambit of charges 征税范围；收费范围 {.p.?  
amended valuation 经修订的估值 6':iW~iI  
American Commodities Exchange 美国商品交易所 z3oi(  
American Express Bank Limited 美国运通银行 r |Ui1f5  
American Stock Exchange 美国证券交易所 i5'&u:  
amortization 摊销 =[6^NR(  
amount due from banks 存放银行同业的款项 p/.8})c1r  
amount due from banks abroad 存放海外银行同业的款项 =!q% 1mP  
amount due from holding companies 控股公司欠款 wA) Hot  
amount due from local banks 存放本港银行同业的款项 /
^.|m3  
amount due to banks 银行同业的存款 XYE wn_Y  
amount due to banks abroad 海外银行同业的存款 {/'T:n
#  
amount due to holding companies 控股公司存款 j4.wd RK  
amount due to local banks 本港银行同业的存款 iUx\3d,  
amount due to outport banks 外埠银行同业的存款 34@[ ZKJ5  
amount for note issue 发行纸币的款额 7=!9kk0  
amount of bond 担保契据的款额 'xwCeZcg  
amount of consideration 代价款额 C?PQ>Q!f-  
amount of contribution 供款数额 .E4*>@M5  
amount of indebtedness 负债款额 i5,iJe0cA  
amount of principal of the loan 贷款本金额 Cf{F"o  
amount of rates chargeable 应征差饷数额 xoaO=7\io  
amount of share capital 股本额 Ve,g9I  
amount of sums assured 承保款额 $3-vW{<  
amount of variation 变动幅度 :^;c(>u{  
amount of vote 拨款数额 }z3j7I   
amount payable 应付款额 =2Y;)wrF  
amount receivable 应收款额 jr6_|(0 i6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K1& QAXyP  
analysis 分析 dP5x]'"x  
ancillary risk 附属风险 F3tps jQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 *@U{[J  
annual accounting date 年结日期 dG\wW@}J  
annual allowance 每年免税额；年积金；年度津贴；年津 -yqsJGY
 
annual balance 年度余额 @u~S!(7.Wi  
annual disposable income 每年可动用收入 &Y@i:O  
annual estimates 周年预算 aSL`yuXu  
annual fee 年费 Q$jEmmm%V[  
annual general meeting 周年大会 /d`"WK,  
annual growth rate 年增率；每年增长率 rzjVUPdnh  
annual long-term supplement 长期个案每年补助金 G7Nw}cVJ)  
annual pensionable emolument 可供计算退休金的年薪 ho]:)!|VY  
annual report 年报 UKS5{"=T[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P7x;G5'.  
annual return 周年报表；周年申报表；每年报税表格 Zk3Pv0c  
Annual Return Rules 《周年报表规则》 FDHW'OP4
 
annual review of consumer prices 每年消费物价回顾 %!aU{E|@_  
annual roll-forward basis 逐年延展方式 ]WT@&F  
annual salary 年薪 D3pz69W  
annual statement 年度报表；年度决算表 sD|l}f   
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 _)A|JC!jId  
annuitant 年金受益人 iD^,
O)b  
annuity 年金 @AyteHK  
annuity contract 年金合约 |Uh8b %  
annuity on human life 人寿年金 -m@o\9Ic  
antecedent debt 先前的债项 )rc!irac]  
ante-dated cheque 倒填日期支票 y^.66
BH  
anticipated expenditure 预期开支 %#6@PQ[R.  
anticipated net profit 预期纯利 )6|L]'dsZ  
anticipated revenue 预期收入 pYr"3BwG  
anti-inflation measure 反通货膨胀措施 rxY|&!f  
anti-inflationary stance 反通货膨胀立场 3Ax'v|&Hg  
apparent deficit 表面赤字 bO~y=Pa\  
apparent financial solvency 表面偿债能力 -,bFGTvYQ  
apparent partner 表面合伙人 Fs+tcr/\[  
application for personal assessment 个人入息课税申请书 8K%N7RL|  
application of fund 资金应用 aS R-.r  
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 % rBzA<  
appointed actuary 委任精算师 %sa?/pjK  
appointed auditor 委任核数师；委任审计师 n1[c\1  
appointed trustee 委任的受托人 `e[S Zj\  
appointer 委任人 C]^ Ep
  
apportioned pro rata 按比例分摊 n<?U6~F&~  
apportionment 分配；分摊 Gnc`CyN:H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bS_#3T  
apportionment formula 分摊方程式 ,Oo`*'a[o7  
apportionment of estate duty 遗产税的分摊 2TK \pfD  
appraisal 估价；评估 ffKgVQux  
appreciable growth 可观增长 ycA<l"  
appreciable impact 显着影响 WQ| :TLQ  
appreciable increase 可观增长 ZOK!SBn^?  
appreciation 增值；升值 q0sf\|'<}  
appreciation against other currencies 相对其他货币升值 {UiSa'TR1b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =
8FvkNr  
appreciation tax 增值税 C@M-_Ud>Q  
appropriation 拨款；拨用；拨付 wj[yo S  
appropriation account 拨款帐目 :X2_#qW#C  
Appropriation Bill 拨款法案 9QZa
a(vN  
appropriation-in-aid system 补助拨款办法 o3WOp80hz  
approved assets 核准资产 _&KqmQ8$7  
approved basket stock 认可一篮子证券 }F08o,`?  
approved budget 核准预算 C{)1#<`  
approved charitable donation 认可慈善捐款 XF`2*:7  
approved charitable institution 认可慈善机构 r>mBe;[TX  
approved currency 核准货币；认可货币 _,3ljf?WQM  
approved estimates 核准预算 Mf5
j'n  
approved estimates of expenditure 核准开支预算 ,Eq QU|  
approved overseas insurer 核准海外保险人 kG^76dAQL  
approved overseas trust company 核准海外信托公司 !2!~_*sGe  
approved pooled investment fund 核准汇集投资基金 4jT6
h9%  
approved provident fund scheme 认可公积金计划 z/?* h  
approved provision 核准拨款 iTxWXij  
approved redeemable share 核准可赎回股份 L!f~Am:#  
approved regional stock 认可地区性证券 so))J`ca)  
approved retirement scheme 认可退休金计划 D%>Bj>xQD  
approved subordinated loan 核准附属贷款 +LHU}'|  
arbitrage 套戥；套汇；套利
c r=Q39{  
arbitrageur 套戥者；套汇者 j?T'N:Qd  
arbitrary amount 临时款项 PgtLyzc  
arrangement 措施；安排；协定 "M%R{pGA7  
arrears 欠款 A|b iO z
 
arrears of pay 欠付薪酬 
]:%DDlRb  
arrears of revenue 逾期未收税款；逾期未收的帐项 nnlj#  
articles of association 组织章程；组织细则；组织章程细则 ]3r}>/2(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ae5A@4  
ascertainment of profit 确定利润 dCx63rF`G  
"Asia Clear" “亚洲结算系统”