[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 ">Y(0^^  
allotment notice 股份配售通知；配股通知 $HFimU,V=0  
allotment of shares 股份分配 XchVsA  
allowable 可获宽免；免税的 j\uPOn8k  
allowable business loss 可扣除的营业亏损 2U'Vq  
allowable expenses 可扣税的支出 c(lG_"q6  
allowance 免税额；津贴；备抵；准备金 j55OG~)  
allowance for debts 债项的免税额 :v8~'cZ  
allowance for depreciation by wear and tear 耗损折旧免税额 `"eIzLc%o6  
allowance for funeral expenses 殡殓费的免税额 V7,;N@FL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Xm~N Bt  
allowance for repairs and outgoings 修葺及支出方面的免税额 |SwW*C  
allowance to debtor 给债务人的津贴 h@D!/PS  
alteration of capital 资本更改 #Dl=K<I  
alternate trustee 候补受托人 i0{sE  
amalgamation 合并 HH7Bg0=(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s)7sgP  
ambit of charges 征税范围；收费范围 t ;bU#THM  
amended valuation 经修订的估值 ,h* 'Cs04h  
American Commodities Exchange 美国商品交易所 D +CP?} /  
American Express Bank Limited 美国运通银行 ^:^8M4:  
American Stock Exchange 美国证券交易所 #CNK [y  
amortization 摊销 >~rytg]f  
amount due from banks 存放银行同业的款项 M1e79p<  
amount due from banks abroad 存放海外银行同业的款项 -zH` 9>J5|  
amount due from holding companies 控股公司欠款 L~&r.81  
amount due from local banks 存放本港银行同业的款项 xC-&<s  
amount due to banks 银行同业的存款 vptBDfzz  
amount due to banks abroad 海外银行同业的存款 yMKVF`D*  
amount due to holding companies 控股公司存款 kZ<"hsh,Y'  
amount due to local banks 本港银行同业的存款 1p COLC%1  
amount due to outport banks 外埠银行同业的存款 FYX"q-Z  
amount for note issue 发行纸币的款额 u=PYm+q{  
amount of bond 担保契据的款额 A%%Vyz  
amount of consideration 代价款额 'zfj`aqc  
amount of contribution 供款数额 E6s)J -a  
amount of indebtedness 负债款额 tZ_D.syBAc  
amount of principal of the loan 贷款本金额 0z`-fQfK  
amount of rates chargeable 应征差饷数额 x\'95qU  
amount of share capital 股本额 `
z?h= &N  
amount of sums assured 承保款额 xA]}/*  
amount of variation 变动幅度 wdQ%L4l  
amount of vote 拨款数额 9<-7AN}Z  
amount payable 应付款额 ]seOc],4  
amount receivable 应收款额 4-~S"T8<u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m53
~Ysq<
 
analysis 分析 XywsjeI4  
ancillary risk 附属风险 P,={ C6*  
annual account 周年帐目；周年帐目报表；年度决算；年结 }MW+K&sIh  
annual accounting date 年结日期 @XN|R  
annual allowance 每年免税额；年积金；年度津贴；年津 )^LiALh  
annual balance 年度余额 GVUZn/ /  
annual disposable income 每年可动用收入 -~WDv[[  
annual estimates 周年预算 &v g[k#5  
annual fee 年费 HCZVvsG  
annual general meeting 周年大会 LV`tnt's  
annual growth rate 年增率；每年增长率 YzeNr*  
annual long-term supplement 长期个案每年补助金 +vO;J  
annual pensionable emolument 可供计算退休金的年薪 X@H/"B%u2  
annual report 年报 ) S,f I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4)NbQ[  
annual return 周年报表；周年申报表；每年报税表格 8Ao pI3  
Annual Return Rules 《周年报表规则》 c,FZ{O@  
annual review of consumer prices 每年消费物价回顾 \,-e>  
annual roll-forward basis 逐年延展方式  EdC/]  
annual salary 年薪 =a!_H=+4  
annual statement 年度报表；年度决算表 sz+%4T  
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 Ln"D .gpq  
annuitant 年金受益人 87yZd8+)  
annuity 年金 M992XXd  
annuity contract 年金合约 D/b F  
annuity on human life 人寿年金 :'X:cL  
antecedent debt 先前的债项 b&2N7%  
ante-dated cheque 倒填日期支票 qw6i|JM%  
anticipated expenditure 预期开支 n'qWS/0U=  
anticipated net profit 预期纯利 -xL^UcG0  
anticipated revenue 预期收入 xt1Ug~5  
anti-inflation measure 反通货膨胀措施 1Ms_2  
anti-inflationary stance 反通货膨胀立场 bO+]1nZ.  
apparent deficit 表面赤字 \t?rHB3"  
apparent financial solvency 表面偿债能力 i>%A0.9  
apparent partner 表面合伙人 k]9+/$  
application for personal assessment 个人入息课税申请书 uo-1.[9ds  
application of fund 资金应用 AfvIzsT0  
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 V2 >+s y  
appointed actuary 委任精算师 ?(Ytc)  
appointed auditor 委任核数师；委任审计师 3#N`n |UgC  
appointed trustee 委任的受托人 $nr=4'yZ  
appointer 委任人 e3,@prr  
apportioned pro rata 按比例分摊 *NCkC ~4  
apportionment 分配；分摊 2U @:.S'K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \Sv8c}8  
apportionment formula 分摊方程式 |./{,",  
apportionment of estate duty 遗产税的分摊 : 22)` ;0  
appraisal 估价；评估 r-$VPW  
appreciable growth 可观增长 4)? s?+  
appreciable impact 显着影响 8,-U`.  
appreciable increase 可观增长 ]\ t20R{z  
appreciation 增值；升值 z>z9xG'  
appreciation against other currencies 相对其他货币升值 sQBKzvFO3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @ )Nw>/;o  
appreciation tax 增值税 X"g`hT"i  
appropriation 拨款；拨用；拨付 00/ RBs5  
appropriation account 拨款帐目 wWQt  
Appropriation Bill 拨款法案 Q!70D)O$  
appropriation-in-aid system 补助拨款办法 m{f+!  
approved assets 核准资产 *R3^:Y&  
approved basket stock 认可一篮子证券 Egmp8:nZl@  
approved budget 核准预算 B["jndyr  
approved charitable donation 认可慈善捐款 Tly*i"[&  
approved charitable institution 认可慈善机构 LjCUkbzQF  
approved currency 核准货币；认可货币 7ygz52  
approved estimates 核准预算 +<bvh<]Od  
approved estimates of expenditure 核准开支预算
m>djoe  
approved overseas insurer 核准海外保险人 ^ddC a  
approved overseas trust company 核准海外信托公司 yM('!iG*/  
approved pooled investment fund 核准汇集投资基金 iX-.mq$  
approved provident fund scheme 认可公积金计划 '0v]?mM  
approved provision 核准拨款 v^aI+p6  
approved redeemable share 核准可赎回股份 )=AWgA  
approved regional stock 认可地区性证券 YRQ?:a{H  
approved retirement scheme 认可退休金计划 }kSP p  
approved subordinated loan 核准附属贷款 80K"u [  
arbitrage 套戥；套汇；套利 (dwb{+HW  
arbitrageur 套戥者；套汇者 B]I*ymc#  
arbitrary amount 临时款项 |

? rO  
arrangement 措施；安排；协定 AjJ/t4<  
arrears 欠款 Vg}+w Nt5  
arrears of pay 欠付薪酬 .EZ8yJj1Q  
arrears of revenue 逾期未收税款；逾期未收的帐项 w5=<}1`St  
articles of association 组织章程；组织细则；组织章程细则 E:Ul_m8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 w|f@sB>j  
ascertainment of profit 确定利润 iUq_vQ@}}  
"Asia Clear" “亚洲结算系统”