[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 `JURQ:l)3^  
allotment notice 股份配售通知；配股通知 vhgLcrn  
allotment of shares 股份分配 :dnJY%/q  
allowable 可获宽免；免税的 l"pN90B4  
allowable business loss 可扣除的营业亏损 ;_+uSalt  
allowable expenses 可扣税的支出 Q8nId<\(  
allowance 免税额；津贴；备抵；准备金 <02m%rhuW  
allowance for debts 债项的免税额 JAjku6  
allowance for depreciation by wear and tear 耗损折旧免税额 bGmx7qt#  
allowance for funeral expenses 殡殓费的免税额 GbZ;#^S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z5 m> H;P  
allowance for repairs and outgoings 修葺及支出方面的免税额 \'v(Xp6  
allowance to debtor 给债务人的津贴 BmBz}:xMez  
alteration of capital 资本更改 7E7dSq  
alternate trustee 候补受托人 I;MD>%[W,  
amalgamation 合并 B[o`k]]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tWPO]3hW  
ambit of charges 征税范围；收费范围 : d,^I@]  
amended valuation 经修订的估值 H9 tXSh  
American Commodities Exchange 美国商品交易所 =o7} ]k7  
American Express Bank Limited 美国运通银行 rf K8q'@  
American Stock Exchange 美国证券交易所 EbQa?  
amortization 摊销 nk=$B(h  
amount due from banks 存放银行同业的款项 EL{vFP  
amount due from banks abroad 存放海外银行同业的款项 [(mlv42"  
amount due from holding companies 控股公司欠款 K_&MoyJJ9f  
amount due from local banks 存放本港银行同业的款项 tkKJh !Q7  
amount due to banks 银行同业的存款 j`>^1Q  
amount due to banks abroad 海外银行同业的存款 'MxSd(T =  
amount due to holding companies 控股公司存款 E-2eOT  
amount due to local banks 本港银行同业的存款 xL "!~dN  
amount due to outport banks 外埠银行同业的存款 8y2+&#$  
amount for note issue 发行纸币的款额 (p)!Mq "^  
amount of bond 担保契据的款额 47>>4_Hz  
amount of consideration 代价款额 Z;DCI-Wg  
amount of contribution 供款数额 nv/[I,nw  
amount of indebtedness 负债款额 0 p
uY"[c  
amount of principal of the loan 贷款本金额 dA~ 3>f*b_  
amount of rates chargeable 应征差饷数额 W;_E4  
amount of share capital 股本额 zGo |JF  
amount of sums assured 承保款额 ^QXbJJ  
amount of variation 变动幅度 | A)\ :  
amount of vote 拨款数额 lCT{v@pp  
amount payable 应付款额 P:xT0g tt  
amount receivable 应收款额 mTDVlw0dh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zTm]AG|0  
analysis 分析 7(a2L&k^  
ancillary risk 附属风险 >{zk qvsQ&  
annual account 周年帐目；周年帐目报表；年度决算；年结 V-yUJ#f8[  
annual accounting date 年结日期 ?&+9WJ<M  
annual allowance 每年免税额；年积金；年度津贴；年津 EG<s_d?  
annual balance 年度余额 @x&P9M0g  
annual disposable income 每年可动用收入 ^s:y/Kd  
annual estimates 周年预算  #1nJ(-D+  
annual fee 年费 2f:^S/.A  
annual general meeting 周年大会 ~mz%E
 
annual growth rate 年增率；每年增长率 Q[4: xkU  
annual long-term supplement 长期个案每年补助金 r7mD{0s*  
annual pensionable emolument 可供计算退休金的年薪 A<MtKb  
annual report 年报 Hf gz02Z$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tln37vq  
annual return 周年报表；周年申报表；每年报税表格 _.)eL3OF  
Annual Return Rules 《周年报表规则》 6sfwlT  
annual review of consumer prices 每年消费物价回顾 ){;02^tX  
annual roll-forward basis 逐年延展方式 xyh.N)  
annual salary 年薪 Yl cbW0'c  
annual statement 年度报表；年度决算表 LV{Q,DrP  
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 vIGw6BJI  
annuitant 年金受益人 #;KsJb)N.  
annuity 年金 @ EuFJ=h  
annuity contract 年金合约 cQNsL  
annuity on human life 人寿年金 B2=\2<  
antecedent debt 先前的债项 Zo-$z8  
ante-dated cheque 倒填日期支票 KFRw67^  
anticipated expenditure 预期开支 IZ,oM!Y  
anticipated net profit 预期纯利 !RvRGRSyF  
anticipated revenue 预期收入 v6(E3)J7  
anti-inflation measure 反通货膨胀措施 A#wEuX=[  
anti-inflationary stance 反通货膨胀立场 ~`MS~,,  
apparent deficit 表面赤字 >p\e0n  
apparent financial solvency 表面偿债能力 iI1n2>V3y  
apparent partner 表面合伙人 8T[ 6J{|C  
application for personal assessment 个人入息课税申请书 :a[Ihqfg  
application of fund 资金应用 RBKOM$7  
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 m!n/U-^  
appointed actuary 委任精算师 ],etZ%z&  
appointed auditor 委任核数师；委任审计师 ~EiH-z4U  
appointed trustee 委任的受托人 [IZM.r`Z  
appointer 委任人 ~"x5U{K48S  
apportioned pro rata 按比例分摊 OR6ML-|  
apportionment 分配；分摊 j V3)2C}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ch rY"  
apportionment formula 分摊方程式 Tb;d.^  
apportionment of estate duty 遗产税的分摊 k3!a$0Bs;  
appraisal 估价；评估 t0&
@ h\K  
appreciable growth 可观增长 Qq& W3  
appreciable impact 显着影响 "Y:/= Gx  
appreciable increase 可观增长 x+5k <Xi}  
appreciation 增值；升值 gO?44^hMe  
appreciation against other currencies 相对其他货币升值 <~U4*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l(W[_ D  
appreciation tax 增值税 ;E;To\NCYF  
appropriation 拨款；拨用；拨付 <Q< AwP  
appropriation account 拨款帐目 IV16d  
Appropriation Bill 拨款法案 )>\}~s  
appropriation-in-aid system 补助拨款办法 jjs&`Fy,  
approved assets 核准资产 JNI>VP[c  
approved basket stock 认可一篮子证券 Fe&qwq"  
approved budget 核准预算 od<b!4k~s  
approved charitable donation 认可慈善捐款 >u+q1j.  
approved charitable institution 认可慈善机构 "bQ[CD  
approved currency 核准货币；认可货币 P@}Pk  
approved estimates 核准预算 LHCsk{3
 
approved estimates of expenditure 核准开支预算 b8KsR=]4I  
approved overseas insurer 核准海外保险人 ^ZeJ[t&!#  
approved overseas trust company 核准海外信托公司 }-p[V$:S  
approved pooled investment fund 核准汇集投资基金 ^>&k]T`  
approved provident fund scheme 认可公积金计划 2RtHg_d_l  
approved provision 核准拨款 $& ~;@*[  
approved redeemable share 核准可赎回股份 8ovM\9qT  
approved regional stock 认可地区性证券 ~,6b_W p/  
approved retirement scheme 认可退休金计划 W`rNBfG>  
approved subordinated loan 核准附属贷款 sRHA."A!8  
arbitrage 套戥；套汇；套利 P'Q$d+F,  
arbitrageur 套戥者；套汇者 +t)n;JHN  
arbitrary amount 临时款项 b;mSQ4+  
arrangement 措施；安排；协定 Iry  
arrears 欠款 8y';\(;  
arrears of pay 欠付薪酬 `b5 @}',  
arrears of revenue 逾期未收税款；逾期未收的帐项 A~(l{g  
articles of association 组织章程；组织细则；组织章程细则 E:E4ulak  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :,pSWfK H  
ascertainment of profit 确定利润 Y(
VJbm`  
"Asia Clear" “亚洲结算系统”