[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 [-X=lJ:+h  
allotment notice 股份配售通知；配股通知 v,N*vqWS  
allotment of shares 股份分配 ~ yH<,e  
allowable 可获宽免；免税的 [:x^ffs  
allowable business loss 可扣除的营业亏损 s
T"U}  
allowable expenses 可扣税的支出 Fi+v:L|  
allowance 免税额；津贴；备抵；准备金 ? \dY!  
allowance for debts 债项的免税额 +$KUy>  
allowance for depreciation by wear and tear 耗损折旧免税额 opQ%!["N  
allowance for funeral expenses 殡殓费的免税额 Ht
UFl  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 w /$4 Rv+S  
allowance for repairs and outgoings 修葺及支出方面的免税额 @B;2z_Y!l  
allowance to debtor 给债务人的津贴 o+sb2:x  
alteration of capital 资本更改 S) /(~  
alternate trustee 候补受托人 &>UI{  
amalgamation 合并 5CZii=@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }Yt/e-Yg%r  
ambit of charges 征税范围；收费范围  {AbQaw  
amended valuation 经修订的估值 cXx?MF5  
American Commodities Exchange 美国商品交易所 1$Rua  
American Express Bank Limited 美国运通银行 UD|Qa  
American Stock Exchange 美国证券交易所 6/ir("L
K  
amortization 摊销 TAbd[:2{F  
amount due from banks 存放银行同业的款项 [:
-Ltfr  
amount due from banks abroad 存放海外银行同业的款项 gTE/g'3  
amount due from holding companies 控股公司欠款 z;6Tp  
amount due from local banks 存放本港银行同业的款项 gWm -}Nb4  
amount due to banks 银行同业的存款 zKr\S|yE  
amount due to banks abroad 海外银行同业的存款 eMk?#&a)  
amount due to holding companies 控股公司存款 (0jT#&#  
amount due to local banks 本港银行同业的存款 8<UD#i@:C  
amount due to outport banks 外埠银行同业的存款 F-?K]t#  
amount for note issue 发行纸币的款额 xSFY8  
amount of bond 担保契据的款额 Ca]+*Eb9z{  
amount of consideration 代价款额 Tbl~6P  
amount of contribution 供款数额 -1Acprr  
amount of indebtedness 负债款额 3+mC96wN  
amount of principal of the loan 贷款本金额 ~1&%,$fZ  
amount of rates chargeable 应征差饷数额 %|L+~=  
amount of share capital 股本额 iR;Sd >)  
amount of sums assured 承保款额 4LqJ4jo  
amount of variation 变动幅度 0 1U/{D6D  
amount of vote 拨款数额 +cQGX5 K  
amount payable 应付款额 q_eGY&M  
amount receivable 应收款额 \M~M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uK6`3lCD  
analysis 分析 iiS^xqSNCt  
ancillary risk 附属风险 j4j %r(  
annual account 周年帐目；周年帐目报表；年度决算；年结 ZS0=xS5q)  
annual accounting date 年结日期 OfC0 lb:c  
annual allowance 每年免税额；年积金；年度津贴；年津 %~uMa  
annual balance 年度余额 XXsN)2  
annual disposable income 每年可动用收入 /QDlm>FM4  
annual estimates 周年预算 ".jY3<bQg  
annual fee 年费 QAYhAOS|e  
annual general meeting 周年大会 BgLW!|T[  
annual growth rate 年增率；每年增长率 T|o[! @:,  
annual long-term supplement 长期个案每年补助金 Vb>!;C  
annual pensionable emolument 可供计算退休金的年薪 ,7:_M>-3g  
annual report 年报 O,(p><k$/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Rg3 Lo ?  
annual return 周年报表；周年申报表；每年报税表格 ~^*IP1.3  
Annual Return Rules 《周年报表规则》  PZZTRgVc  
annual review of consumer prices 每年消费物价回顾 _" 0VM>  
annual roll-forward basis 逐年延展方式 r|t ;#  
annual salary 年薪 Hn"xn79nc  
annual statement 年度报表；年度决算表 g_?:G$1H  
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 rYUhGm
g`  
annuitant 年金受益人 `6:;*#jO,  
annuity 年金 23XSQHVx  
annuity contract 年金合约 ft oz0Vb  
annuity on human life 人寿年金 a nK7j2  
antecedent debt 先前的债项 B0Ql1x#x  
ante-dated cheque 倒填日期支票 dIiQ^M  
anticipated expenditure 预期开支 "Sp+Q&2U  
anticipated net profit 预期纯利 .a._WZF  
anticipated revenue 预期收入 Qhlgu
!  
anti-inflation measure 反通货膨胀措施 b|F_]i T  
anti-inflationary stance 反通货膨胀立场 6x%uWZa'  
apparent deficit 表面赤字 m
1DzUq;  
apparent financial solvency 表面偿债能力 4naL2 Y!  
apparent partner 表面合伙人 q{/>hvl  
application for personal assessment 个人入息课税申请书 d<mj=V@bd  
application of fund 资金应用 !~5;Jb>s[/  
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 A<ca9g3  
appointed actuary 委任精算师 )rJ{}U:S  
appointed auditor 委任核数师；委任审计师 ax{+7 k  
appointed trustee 委任的受托人 <eRE;8C-  
appointer 委任人 H\]ZtSw8-  
apportioned pro rata 按比例分摊 ?c712a ?  
apportionment 分配；分摊 )-$Od2u2c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s)Bl1\Q  
apportionment formula 分摊方程式
[gm[mwZ  
apportionment of estate duty 遗产税的分摊 rjzRZ  
appraisal 估价；评估 L{fKZ  
appreciable growth 可观增长 
@QiuCB  
appreciable impact 显着影响 P/;sZo  
appreciable increase 可观增长 nb}*IExd  
appreciation 增值；升值 d~f_wN&r  
appreciation against other currencies 相对其他货币升值 JSXudz5c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dL%?k@R  
appreciation tax 增值税 >?iL_YTX  
appropriation 拨款；拨用；拨付 (jYHaTL6Y'  
appropriation account 拨款帐目 }C1&}hZ  
Appropriation Bill 拨款法案 + v.I|c  
appropriation-in-aid system 补助拨款办法 }RX[J0Prq~  
approved assets 核准资产 #({0HFSC:j  
approved basket stock 认可一篮子证券 sE87}Lz  
approved budget 核准预算 Y;3DU1MG0  
approved charitable donation 认可慈善捐款 r7w1~z  
approved charitable institution 认可慈善机构 ;Awt:jF  
approved currency 核准货币；认可货币 ZMO7o 1"  
approved estimates 核准预算 _[ml<HW]  
approved estimates of expenditure 核准开支预算 A[QU
Fk(  
approved overseas insurer 核准海外保险人 rEwEdyK  
approved overseas trust company 核准海外信托公司 X yi[z tN  
approved pooled investment fund 核准汇集投资基金 ?Fgk$WqC  
approved provident fund scheme 认可公积金计划 }Z5f5q  
approved provision 核准拨款 dh r)ra]  
approved redeemable share 核准可赎回股份 f7B)iI!  
approved regional stock 认可地区性证券 L{H` t{A  
approved retirement scheme 认可退休金计划  ;0G+>&C8  
approved subordinated loan 核准附属贷款 1}1.5[4d  
arbitrage 套戥；套汇；套利 qcau(#I9.  
arbitrageur 套戥者；套汇者 '0QrM,B9  
arbitrary amount 临时款项 jOL$kiW0  
arrangement 措施；安排；协定 3F fS2we  
arrears 欠款  ismx evD  
arrears of pay 欠付薪酬 Bw^*6P^l  
arrears of revenue 逾期未收税款；逾期未收的帐项 $X1T!i[.X  
articles of association 组织章程；组织细则；组织章程细则 !#l>+9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
``*iK  
ascertainment of profit 确定利润 &'{6_-kh  
"Asia Clear" “亚洲结算系统”