[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 :nuMakZZ  
allotment notice 股份配售通知；配股通知 `ySm
zp  
allotment of shares 股份分配 
VO|2  
allowable 可获宽免；免税的 :%M[|Fj  
allowable business loss 可扣除的营业亏损 J?\z{ ;qa  
allowable expenses 可扣税的支出 k%iZ..  
allowance 免税额；津贴；备抵；准备金 1C[j:Ly/  
allowance for debts 债项的免税额 A$K>:Tt>  
allowance for depreciation by wear and tear 耗损折旧免税额 a'f0Wv0%"  
allowance for funeral expenses 殡殓费的免税额 Hq.ys>_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %&L]k>n^  
allowance for repairs and outgoings 修葺及支出方面的免税额 3,@I` M  
allowance to debtor 给债务人的津贴 Cd:ofv/3  
alteration of capital 资本更改 rrGsam\.  
alternate trustee 候补受托人 i"}%ib*X  
amalgamation 合并 #!wL0p   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u:+wu
yu  
ambit of charges 征税范围；收费范围 k T$yHB #  
amended valuation 经修订的估值 &J~vXk: !  
American Commodities Exchange 美国商品交易所 S ^?&a5{o  
American Express Bank Limited 美国运通银行 iyw"|+  
American Stock Exchange 美国证券交易所 *I0{1cS T  
amortization 摊销 ;~Eb Q  
amount due from banks 存放银行同业的款项 WN?1J4H  
amount due from banks abroad 存放海外银行同业的款项 hcEUkD  
amount due from holding companies 控股公司欠款 |k~\E|^  
amount due from local banks 存放本港银行同业的款项 Ol4)*/oZ  
amount due to banks 银行同业的存款 $9v:(:!Bm  
amount due to banks abroad 海外银行同业的存款 "]}+QK_  
amount due to holding companies 控股公司存款 "Jw6.q+  
amount due to local banks 本港银行同业的存款 ]| oh1q  
amount due to outport banks 外埠银行同业的存款 tcYbM+4e  
amount for note issue 发行纸币的款额 =;.#Bds  
amount of bond 担保契据的款额 "^j& ^sA+  
amount of consideration 代价款额 r2A(GUz  
amount of contribution 供款数额 YKwej@9,  
amount of indebtedness 负债款额 9Ny{2m=Ye  
amount of principal of the loan 贷款本金额 >W,1s  
amount of rates chargeable 应征差饷数额 41y}n{4n8  
amount of share capital 股本额 e[fzy0  
amount of sums assured 承保款额 cyq]-B  
amount of variation 变动幅度 _@3?yv~ D  
amount of vote 拨款数额 ,^MA,"8  
amount payable 应付款额 |t^7L )&y  
amount receivable 应收款额 k$nQY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 WDr'w'  
analysis 分析 >Zk$q~'+  
ancillary risk 附属风险 kN9pl^2  
annual account 周年帐目；周年帐目报表；年度决算；年结 *bu/Ko]  
annual accounting date 年结日期 l^x5m]Kt  
annual allowance 每年免税额；年积金；年度津贴；年津 uX*H2"A  
annual balance 年度余额 zR2'xE*  
annual disposable income 每年可动用收入 BJDe1W3;'  
annual estimates 周年预算 <lh+mrXm  
annual fee 年费 O/M\Q  
annual general meeting 周年大会 D T^3K5  
annual growth rate 年增率；每年增长率 Uv,_VS(  
annual long-term supplement 长期个案每年补助金 T$/6qZew  
annual pensionable emolument 可供计算退休金的年薪 ai% fj*  
annual report 年报 JF]HkH_u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *h Ph01  
annual return 周年报表；周年申报表；每年报税表格 T_CYSS|fX  
Annual Return Rules 《周年报表规则》 $F
EG0&  
annual review of consumer prices 每年消费物价回顾 5KJN](x+  
annual roll-forward basis 逐年延展方式 x0wy3+GZc  
annual salary 年薪 gCAWRNp  
annual statement 年度报表；年度决算表 6 dO )]  
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 GuMsw*{>  
annuitant 年金受益人 ckRWVw   
annuity 年金 >IO}}USm  
annuity contract 年金合约 Wbc*x  
annuity on human life 人寿年金 .3k"1I '\  
antecedent debt 先前的债项 kBd #=J
 
ante-dated cheque 倒填日期支票 "FI]l<G&  
anticipated expenditure 预期开支 s }q6@I  
anticipated net profit 预期纯利 z8+3/jLN0B  
anticipated revenue 预期收入 UPgjf  
anti-inflation measure 反通货膨胀措施 s 
bV6}  
anti-inflationary stance 反通货膨胀立场 Z++JmD1J  
apparent deficit 表面赤字 6bCC6G  
apparent financial solvency 表面偿债能力 TfK$tTkM  
apparent partner 表面合伙人 X"<t3l(+  
application for personal assessment 个人入息课税申请书 -?n|kSHX  
application of fund 资金应用 GbG!vo  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 S5]rIcM  
appointed actuary 委任精算师 .Rxz;-VA  
appointed auditor 委任核数师；委任审计师 -G2'c)DR  
appointed trustee 委任的受托人 Px:
Po Ow\  
appointer 委任人 `WHP#z  
apportioned pro rata 按比例分摊 h0`@yo  
apportionment 分配；分摊 X<J NwjM%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O$+J{@  
apportionment formula 分摊方程式 #kT3Sx  
apportionment of estate duty 遗产税的分摊 +avu&2B  
appraisal 估价；评估 2w93 ~j  
appreciable growth 可观增长 _ v\=ag  
appreciable impact 显着影响 E`.dU<8HE  
appreciable increase 可观增长 g!5
`R`7  
appreciation 增值；升值 4'bup h1(  
appreciation against other currencies 相对其他货币升值 a%DnRkRr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lCg'K(|"  
appreciation tax 增值税 ?cf9q@eAH  
appropriation 拨款；拨用；拨付 9r%O  
appropriation account 拨款帐目 >[B[Q_})  
Appropriation Bill 拨款法案 09pnM|8A  
appropriation-in-aid system 补助拨款办法 "1_eZ`  
approved assets 核准资产 >lxhXYp  
approved basket stock 认可一篮子证券 \gy39xoW(  
approved budget 核准预算 `yJpDGh  
approved charitable donation 认可慈善捐款 ^.
y}2  
approved charitable institution 认可慈善机构 DU
#6%8~  
approved currency 核准货币；认可货币 1i :l  
approved estimates 核准预算 
hkeOe  
approved estimates of expenditure 核准开支预算 <)+9PV<w  
approved overseas insurer 核准海外保险人 n%? bMDS  
approved overseas trust company 核准海外信托公司 <zH24[  
approved pooled investment fund 核准汇集投资基金 GGsDR%U
 
approved provident fund scheme 认可公积金计划 b_@MoL@A!  
approved provision 核准拨款 Lh0Pvq0C  
approved redeemable share 核准可赎回股份 Im i)YC  
approved regional stock 认可地区性证券 Au08k}h<G  
approved retirement scheme 认可退休金计划 Qp~O!9ph  
approved subordinated loan 核准附属贷款 , }O>,AU  
arbitrage 套戥；套汇；套利  U=MFNp+  
arbitrageur 套戥者；套汇者 U7(84k\j  
arbitrary amount 临时款项 (gZKR2hO  
arrangement 措施；安排；协定 <[Ae0UK  
arrears 欠款 smW 7zGE  
arrears of pay 欠付薪酬 `=8g%O|T  
arrears of revenue 逾期未收税款；逾期未收的帐项 &m_4#  
articles of association 组织章程；组织细则；组织章程细则 u{maE ,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .~qu,q7k~  
ascertainment of profit 确定利润 X*6bsYbK-  
"Asia Clear" “亚洲结算系统”