[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 ;-0 d2Z  
allotment notice 股份配售通知；配股通知 0Y>5&  
allotment of shares 股份分配 nj1T
X  
allowable 可获宽免；免税的 R!)3{cjU@  
allowable business loss 可扣除的营业亏损 lIhP\:;S&  
allowable expenses 可扣税的支出 yN@3uYBF  
allowance 免税额；津贴；备抵；准备金 CJa`[;i0y  
allowance for debts 债项的免税额 ~`Y!_'(x  
allowance for depreciation by wear and tear 耗损折旧免税额 s78MXS?py  
allowance for funeral expenses 殡殓费的免税额 yf4I<v$y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b#%$
y  
allowance for repairs and outgoings 修葺及支出方面的免税额 s!IX3r z  
allowance to debtor 给债务人的津贴 nsA}A~(E  
alteration of capital 资本更改 #Vy8<Vy&w  
alternate trustee 候补受托人 AONEUSxJ  
amalgamation 合并 r5,V-5b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /nq\
*)S#&  
ambit of charges 征税范围；收费范围 Vb @lK~  
amended valuation 经修订的估值 :~^_*:  
American Commodities Exchange 美国商品交易所 !-veL1r  
American Express Bank Limited 美国运通银行 !jQj1QZR`  
American Stock Exchange 美国证券交易所 L
*6R5i>  
amortization 摊销 b)+;=o%  
amount due from banks 存放银行同业的款项 )5[OG7/g  
amount due from banks abroad 存放海外银行同业的款项 IRknD3LX  
amount due from holding companies 控股公司欠款 Qx")D?u  
amount due from local banks 存放本港银行同业的款项 !qu/m B
 
amount due to banks 银行同业的存款 Hk8lHja+\  
amount due to banks abroad 海外银行同业的存款 H:#sf][&,L  
amount due to holding companies 控股公司存款 39qIoaHT  
amount due to local banks 本港银行同业的存款  A.9ZFFz  
amount due to outport banks 外埠银行同业的存款
~dBx<  
amount for note issue 发行纸币的款额 ^7Rc\  
amount of bond 担保契据的款额 O0^?VW$y_  
amount of consideration 代价款额 0f5c#/7C9  
amount of contribution 供款数额 Yycfb  
amount of indebtedness 负债款额 <*Gd0 v%  
amount of principal of the loan 贷款本金额 Z35(f0b  
amount of rates chargeable 应征差饷数额 ^`S.Mw.  
amount of share capital 股本额 `Sx1?@8(  
amount of sums assured 承保款额 F$j?}  
amount of variation 变动幅度 fi~jT"_CI  
amount of vote 拨款数额 p:NIRs  
amount payable 应付款额 "
h5.^5E6  
amount receivable 应收款额 e?7Oom  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^)E
# c  
analysis 分析 F{G.dXZZ<  
ancillary risk 附属风险 .3'U(U  
annual account 周年帐目；周年帐目报表；年度决算；年结 hHk9O?  
annual accounting date 年结日期 50CjH"3PZ`  
annual allowance 每年免税额；年积金；年度津贴；年津 LO;?#e7  
annual balance 年度余额 b5S4C2Ynq  
annual disposable income 每年可动用收入 dw>1Ut{"3  
annual estimates 周年预算 Z8ds`KZM  
annual fee 年费 bo-L|R&O  
annual general meeting 周年大会 Js<DVe,  
annual growth rate 年增率；每年增长率 "x0/i?pqa  
annual long-term supplement 长期个案每年补助金 DJZ$M  
annual pensionable emolument 可供计算退休金的年薪 vD^Uod1  
annual report 年报 `]=0oDG:1!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ys0N+  
annual return 周年报表；周年申报表；每年报税表格 ?J@P0(M#  
Annual Return Rules 《周年报表规则》 | Rj"}SC  
annual review of consumer prices 每年消费物价回顾 +a"f)4\
 
annual roll-forward basis 逐年延展方式 E*x ct-m#  
annual salary 年薪 I8/tD|3  
annual statement 年度报表；年度决算表 W)<t7q+  
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 n%6ba77  
annuitant 年金受益人 ^GS\(egt  
annuity 年金 9$L 2a  
annuity contract 年金合约 &^7(?C'u  
annuity on human life 人寿年金 f28bBuv1?  
antecedent debt 先前的债项 h])oo:u'/Q  
ante-dated cheque 倒填日期支票 N/zP!%L  
anticipated expenditure 预期开支 NM"5.   
anticipated net profit 预期纯利 YrsE 88QqI  
anticipated revenue 预期收入 w$Z%RF'p  
anti-inflation measure 反通货膨胀措施 =gB8(1g8  
anti-inflationary stance 反通货膨胀立场 kEp{L  
apparent deficit 表面赤字 ^ib =fLu  
apparent financial solvency 表面偿债能力 \hWac%#  
apparent partner 表面合伙人 NX5$x/uz  
application for personal assessment 个人入息课税申请书 81H9d6hqcD  
application of fund 资金应用 SZUo RWx  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ZfXgVTJ`  
appointed actuary 委任精算师 U4[GA4DZ  
appointed auditor 委任核数师；委任审计师 @)C.IQ~  
appointed trustee 委任的受托人 v_Hy:O}R  
appointer 委任人 _\gCd
NrD  
apportioned pro rata 按比例分摊 V`8\)FFG  
apportionment 分配；分摊 6ZAZJn|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &xpvHKJl  
apportionment formula 分摊方程式 lPD&Doa  
apportionment of estate duty 遗产税的分摊 a2[ r
Y  
appraisal 估价；评估 &smZ;yb|'h  
appreciable growth 可观增长 <U
c  
appreciable impact 显着影响 \EXa 9X2  
appreciable increase 可观增长 fB 0X9iV6j  
appreciation 增值；升值 DYoGtks(  
appreciation against other currencies 相对其他货币升值 eM@xs<BR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CEVisKcE:  
appreciation tax 增值税 LLKYcy  
appropriation 拨款；拨用；拨付 yp[,WZt  
appropriation account 拨款帐目 }kF?9w  
Appropriation Bill 拨款法案 oQA,57B  
appropriation-in-aid system 补助拨款办法 CDPu(,^  
approved assets 核准资产 os7x wI;T  
approved basket stock 认可一篮子证券 tH~>uOZW  
approved budget 核准预算 R9(Yi<CC  
approved charitable donation 认可慈善捐款 qi ">AQpp  
approved charitable institution 认可慈善机构 gLRDd~H  
approved currency 核准货币；认可货币 ;E
,i  
approved estimates 核准预算 l" 7#(a  
approved estimates of expenditure 核准开支预算 Ss0I{0  
approved overseas insurer 核准海外保险人 8rjD1<  
approved overseas trust company 核准海外信托公司 i{16&4 '  
approved pooled investment fund 核准汇集投资基金 %@:6&  
approved provident fund scheme 认可公积金计划 NwxDxIIH/)  
approved provision 核准拨款 ;!C_}P  
approved redeemable share 核准可赎回股份 @t;726  
approved regional stock 认可地区性证券 2liJ^ `  
approved retirement scheme 认可退休金计划 2C1NDrS;}  
approved subordinated loan 核准附属贷款 K&,";9c  
arbitrage 套戥；套汇；套利 *U}ztH-+/  
arbitrageur 套戥者；套汇者 t 4VeXp6  
arbitrary amount 临时款项 M[+#*f.T}  
arrangement 措施；安排；协定 >_\[C?8  
arrears 欠款 Zu<S<??Jf  
arrears of pay 欠付薪酬 E*IP#:R  
arrears of revenue 逾期未收税款；逾期未收的帐项
1{wbC)  
articles of association 组织章程；组织细则；组织章程细则 ~ivOSr7s}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 CB X}_]9X  
ascertainment of profit 确定利润
t-5Y,}j  
"Asia Clear" “亚洲结算系统”