[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 T fzad2}^  
allotment notice 股份配售通知；配股通知 -5p=gO  
allotment of shares 股份分配 m %ET!+  
allowable 可获宽免；免税的 GJ%It.  
allowable business loss 可扣除的营业亏损 t1Hd-]28V  
allowable expenses 可扣税的支出 /,Ln)?eD  
allowance 免税额；津贴；备抵；准备金 Zdh4CNEeFP  
allowance for debts 债项的免税额 wIxLr{  
allowance for depreciation by wear and tear 耗损折旧免税额 YH':cze  
allowance for funeral expenses 殡殓费的免税额 +;Cq>1x,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6 Y&OG>_\  
allowance for repairs and outgoings 修葺及支出方面的免税额 {zbH.V[  
allowance to debtor 给债务人的津贴 s<:"rw`  
alteration of capital 资本更改 Fj1/B0acS  
alternate trustee 候补受托人 F`Q,pBl1p6  
amalgamation 合并 MuZ\<;W$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 umrRlF4M;  
ambit of charges 征税范围；收费范围 ed{z^!w4  
amended valuation 经修订的估值 KT?vs5jg$&  
American Commodities Exchange 美国商品交易所 (4M#(I~cE  
American Express Bank Limited 美国运通银行 ><\mt  
American Stock Exchange 美国证券交易所 C9gF2ii|?  
amortization 摊销 of+$TKQNpN  
amount due from banks 存放银行同业的款项 ^Xa-)Pu  
amount due from banks abroad 存放海外银行同业的款项 1)u=&t,  
amount due from holding companies 控股公司欠款 OMKEn!Wq  
amount due from local banks 存放本港银行同业的款项 UY}lJHp0  
amount due to banks 银行同业的存款 (~}l?k  
amount due to banks abroad 海外银行同业的存款  `Yoafa  
amount due to holding companies 控股公司存款 EHzU`('?[  
amount due to local banks 本港银行同业的存款 C!qW:H  
amount due to outport banks 外埠银行同业的存款  N _C\L2  
amount for note issue 发行纸币的款额 @D0Ut9)  
amount of bond 担保契据的款额 s4~c>voQB  
amount of consideration 代价款额 Ao{wd1  
amount of contribution 供款数额 /^#} \ <;  
amount of indebtedness 负债款额 aEZl ICpU7  
amount of principal of the loan 贷款本金额 R0. `2=  
amount of rates chargeable 应征差饷数额 kdxs{b"t  
amount of share capital 股本额 lJ7k4ua\  
amount of sums assured 承保款额 Yv"uIj+']  
amount of variation 变动幅度 c?q#?K aF  
amount of vote 拨款数额 qmxkmO+Qur  
amount payable 应付款额 ]t(g7lc}U  
amount receivable 应收款额 +BzKO >  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Em4TEv  
analysis 分析 4`Fbl]Q   
ancillary risk 附属风险 9oc[}k-M  
annual account 周年帐目；周年帐目报表；年度决算；年结 tQ`tHe  
annual accounting date 年结日期  sGdt)  
annual allowance 每年免税额；年积金；年度津贴；年津 O~qB  
annual balance 年度余额 ?:U6MjlQ"{  
annual disposable income 每年可动用收入 ;yHA. }  
annual estimates 周年预算 /3Se*"u  
annual fee 年费 {_k 6t  
annual general meeting 周年大会 ge[ \%  
annual growth rate 年增率；每年增长率 UKX'A)$  
annual long-term supplement 长期个案每年补助金 u;=("S{"0  
annual pensionable emolument 可供计算退休金的年薪 dZnq 96<:|  
annual report 年报 q/4PX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VaX>tUW  
annual return 周年报表；周年申报表；每年报税表格 |nm,5gPNC  
Annual Return Rules 《周年报表规则》 !>>$'.nb@~  
annual review of consumer prices 每年消费物价回顾 bZ3CJ f&mE  
annual roll-forward basis 逐年延展方式 W>B:W0A  
annual salary 年薪 VLQf uh;  
annual statement 年度报表；年度决算表 {`J7>K  
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 60`y=!?f  
annuitant 年金受益人 a2).Az  
annuity 年金 =3 -G  
annuity contract 年金合约 .bpxSU%X  
annuity on human life 人寿年金 jq}5(*k
 
antecedent debt 先前的债项 [bGdg  
ante-dated cheque 倒填日期支票 :=~([oSNW"  
anticipated expenditure 预期开支 [dt1%DD`M  
anticipated net profit 预期纯利 E"u>&uPH  
anticipated revenue 预期收入 :j9;P7&"?  
anti-inflation measure 反通货膨胀措施 8dL(cC  
anti-inflationary stance 反通货膨胀立场 H 5sj% v  
apparent deficit 表面赤字 7&T1RB'>  
apparent financial solvency 表面偿债能力 XqJ@NgsY  
apparent partner 表面合伙人 66z1_lA  
application for personal assessment 个人入息课税申请书 -Tz/ZOJ  
application of fund 资金应用 M?F({#]  
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
#>>-:?X  
appointed actuary 委任精算师 a nIdCOh  
appointed auditor 委任核数师；委任审计师 lIOLR-:4j  
appointed trustee 委任的受托人 \ u5%+GA-:  
appointer 委任人 ?]s j!7   
apportioned pro rata 按比例分摊 /B1NcRS  
apportionment 分配；分摊 {},GxrQm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;itz`9T  
apportionment formula 分摊方程式 d]a*)m&  
apportionment of estate duty 遗产税的分摊 pLk?<y  
appraisal 估价；评估 q$H'u[KQ06  
appreciable growth 可观增长 #kV=;(lq  
appreciable impact 显着影响 \W*ouH  
appreciable increase 可观增长 a2p<HW;)m  
appreciation 增值；升值 L*L3;y|  
appreciation against other currencies 相对其他货币升值 (<3'LhFII  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9nd'"$  
appreciation tax 增值税 Ng;E]2"  
appropriation 拨款；拨用；拨付 A:;KU  
appropriation account 拨款帐目 ~Jq<FVK  
Appropriation Bill 拨款法案 D+"5R5J",  
appropriation-in-aid system 补助拨款办法 vH7"tz&RIp  
approved assets 核准资产 gv<9XYByt  
approved basket stock 认可一篮子证券 0!!pNK%(  
approved budget 核准预算 ~0worI?  
approved charitable donation 认可慈善捐款 "CLd_H*)c  
approved charitable institution 认可慈善机构 #<!oA1MH4  
approved currency 核准货币；认可货币 0~^opNR  
approved estimates 核准预算 <K 4zH<y  
approved estimates of expenditure 核准开支预算 *[_?4*F  
approved overseas insurer 核准海外保险人 )7J@A%u  
approved overseas trust company 核准海外信托公司 E#_}y}7JY  
approved pooled investment fund 核准汇集投资基金 BU])@~$  
approved provident fund scheme 认可公积金计划 ^WM)UZEBC  
approved provision 核准拨款 6'?Y]K  
approved redeemable share 核准可赎回股份 }{9E~"_[  
approved regional stock 认可地区性证券 vp-)$f&  
approved retirement scheme 认可退休金计划 J6::(0HM  
approved subordinated loan 核准附属贷款 wRUpQ~=B2  
arbitrage 套戥；套汇；套利 X"'}1o  
arbitrageur 套戥者；套汇者 ,=z8aiUu  
arbitrary amount 临时款项 i}M&1
E  
arrangement 措施；安排；协定 6)DYQ^4y  
arrears 欠款 ^$yr-p%-  
arrears of pay 欠付薪酬 ,D~C40f  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ku&0bXP  
articles of association 组织章程；组织细则；组织章程细则 e9N 1xB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {$Fg+~
 
ascertainment of profit 确定利润 "1`c^  
"Asia Clear" “亚洲结算系统”