[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.r6ZwCn  
allotment notice 股份配售通知；配股通知 q
eL5D*  
allotment of shares 股份分配 1. rj'  
allowable 可获宽免；免税的 m"o ;L3  
allowable business loss 可扣除的营业亏损
pb$~b\s]=  
allowable expenses 可扣税的支出 #1c_evH  
allowance 免税额；津贴；备抵；准备金 w0C~*fn3l  
allowance for debts 债项的免税额 `kU/NKq  
allowance for depreciation by wear and tear 耗损折旧免税额 'rr^2d]`ST  
allowance for funeral expenses 殡殓费的免税额 Q)LM-ZJKQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dO4
{|(z  
allowance for repairs and outgoings 修葺及支出方面的免税额 qUOKB6
 
allowance to debtor 给债务人的津贴 8'f4 Od ?  
alteration of capital 资本更改 aEWWFN  
alternate trustee 候补受托人 k&.Jk B"  
amalgamation 合并 ?_Q/}@`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;uW}`Q
<  
ambit of charges 征税范围；收费范围 yb/%?DNQT  
amended valuation 经修订的估值 "V$Bnz\n  
American Commodities Exchange 美国商品交易所 #:^Y I c  
American Express Bank Limited 美国运通银行 =Q[b'*o7  
American Stock Exchange 美国证券交易所 e{v=MxO=S  
amortization 摊销 bIEhgiH  
amount due from banks 存放银行同业的款项 <~n$1aA  
amount due from banks abroad 存放海外银行同业的款项 TH$N5w%  
amount due from holding companies 控股公司欠款 7?kIVP1r  
amount due from local banks 存放本港银行同业的款项 2c:#O%d(  
amount due to banks 银行同业的存款 V gyew9>E  
amount due to banks abroad 海外银行同业的存款 tc!wLnhG  
amount due to holding companies 控股公司存款 *0>mB  
amount due to local banks 本港银行同业的存款 >B2q+tA  
amount due to outport banks 外埠银行同业的存款 S}ECW,K  
amount for note issue 发行纸币的款额 %o:2^5\W  
amount of bond 担保契据的款额 Ko/ I#)  
amount of consideration 代价款额 6'RrQc=q  
amount of contribution 供款数额 8krpowVs~  
amount of indebtedness 负债款额 hQDTS>U
  
amount of principal of the loan 贷款本金额 +C(/Lyo}  
amount of rates chargeable 应征差饷数额 ^-[?#]  
amount of share capital 股本额 NbGV1q']  
amount of sums assured 承保款额 L0tAgW!@  
amount of variation 变动幅度 ]<q[Do8k  
amount of vote 拨款数额 '^FGc  
amount payable 应付款额 ^+m+zd_  
amount receivable 应收款额 t6A:ZmG_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ] Wq?H-B{  
analysis 分析 E)9yH\$6  
ancillary risk 附属风险 Wf&W^ Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 (<Th=Fns?  
annual accounting date 年结日期 U=o"32n+  
annual allowance 每年免税额；年积金；年度津贴；年津 +ke1Cn'[  
annual balance 年度余额 {!K-E9_,S  
annual disposable income 每年可动用收入 Z+StB1 5  
annual estimates 周年预算 o)[2@fRC(  
annual fee 年费 v^_mFp-}\  
annual general meeting 周年大会 ?
x0pe4^If  
annual growth rate 年增率；每年增长率 ZKOXI%~Mc  
annual long-term supplement 长期个案每年补助金 |-CnT:|o  
annual pensionable emolument 可供计算退休金的年薪 ^-a8V
'  
annual report 年报 %T[^D&9$,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -#Z bR  
annual return 周年报表；周年申报表；每年报税表格 a<A+4uXyD  
Annual Return Rules 《周年报表规则》 LT,?$I  
annual review of consumer prices 每年消费物价回顾 UEzb^( 8>  
annual roll-forward basis 逐年延展方式 Kmdlf,[3d  
annual salary 年薪 jh.@-  
annual statement 年度报表；年度决算表 @mBX~ ?=Z3  
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 gt7VxZ  
annuitant 年金受益人 d)"?mD:m/M  
annuity 年金 s9>(Jzcf9  
annuity contract 年金合约 6O22P?v  
annuity on human life 人寿年金 *k1<: @%e  
antecedent debt 先前的债项 f5GdZ_  
ante-dated cheque 倒填日期支票 R3!@?mcr  
anticipated expenditure 预期开支 ZDC9oX @  
anticipated net profit 预期纯利 brZ sAQ+k  
anticipated revenue 预期收入 fI7j):h;  
anti-inflation measure 反通货膨胀措施 ad_`x  
anti-inflationary stance 反通货膨胀立场 -dO
'~all  
apparent deficit 表面赤字 !!:L J  
apparent financial solvency 表面偿债能力 MCP "GZK6W  
apparent partner 表面合伙人 }=2;  
application for personal assessment 个人入息课税申请书 toaYsiIkzW  
application of fund 资金应用 dna6QV>A  
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 @Kgl%[NmX  
appointed actuary 委任精算师 /2m?15c+  
appointed auditor 委任核数师；委任审计师 LjH*rjS4  
appointed trustee 委任的受托人 _HA$ j2  
appointer 委任人 SgEBh  
apportioned pro rata 按比例分摊 tWdhDt8$&  
apportionment 分配；分摊 B<~U3b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5c;h&  
apportionment formula 分摊方程式 (?*BB3b`  
apportionment of estate duty 遗产税的分摊 c0Dmq)HK?  
appraisal 估价；评估 )kJH5/  
appreciable growth 可观增长 ^o !O)D-q  
appreciable impact 显着影响 7 ua6l[c  
appreciable increase 可观增长 ]O:N-Y  
appreciation 增值；升值 O`$#Pg  
appreciation against other currencies 相对其他货币升值 cFagz* !  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Bv
U"4d;x  
appreciation tax 增值税 cM_Fp  
appropriation 拨款；拨用；拨付 Ji;mHFZ*FU  
appropriation account 拨款帐目 M@thI%lR  
Appropriation Bill 拨款法案 $y?k
[Y-~  
appropriation-in-aid system 补助拨款办法 NA.1QQ;e  
approved assets 核准资产 -[Qvg49jy  
approved basket stock 认可一篮子证券 It
X5JV)  
approved budget 核准预算 $oLU; q%  
approved charitable donation 认可慈善捐款 ?K@t0a
 
approved charitable institution 认可慈善机构 !4rPv\
  
approved currency 核准货币；认可货币 #2:a[ ~Lf  
approved estimates 核准预算 Ft@Wyo`^  
approved estimates of expenditure 核准开支预算 &-1.
/?  
approved overseas insurer 核准海外保险人 m ga6[E<  
approved overseas trust company 核准海外信托公司 ?'r9"M>  
approved pooled investment fund 核准汇集投资基金 ?Mp1~{8  
approved provident fund scheme 认可公积金计划 `E\imL  
approved provision 核准拨款 9Z6C8Jv  
approved redeemable share 核准可赎回股份 [ "xn5lE  
approved regional stock 认可地区性证券 J@9}`y=K  
approved retirement scheme 认可退休金计划 K"2|[5  
approved subordinated loan 核准附属贷款 G5tday~3  
arbitrage 套戥；套汇；套利 LjdYsa
i-  
arbitrageur 套戥者；套汇者 b8f+,2Tk  
arbitrary amount 临时款项 ap}5ElMR  
arrangement 措施；安排；协定 1>r ,vD&  
arrears 欠款 I|/'Ds:  
arrears of pay 欠付薪酬 s^T+5E&}  
arrears of revenue 逾期未收税款；逾期未收的帐项 y>\S@I  
articles of association 组织章程；组织细则；组织章程细则 M_``'gw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gZT
)pP  
ascertainment of profit 确定利润 nVD  Xj  
"Asia Clear" “亚洲结算系统”