[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 ?\GILB,  
allotment notice 股份配售通知；配股通知 jv:!vi:  
allotment of shares 股份分配 %/l9$>{  
allowable 可获宽免；免税的 k4|9'V&1*6  
allowable business loss 可扣除的营业亏损 Yx- 2ux  
allowable expenses 可扣税的支出 Cu5fp.OS7  
allowance 免税额；津贴；备抵；准备金 pYtG%<  
allowance for debts 债项的免税额 }GIwYh/  
allowance for depreciation by wear and tear 耗损折旧免税额 % D]vKv~<  
allowance for funeral expenses 殡殓费的免税额 m5O;aj* i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D&Xh|}2A  
allowance for repairs and outgoings 修葺及支出方面的免税额 R{s&6  
allowance to debtor 给债务人的津贴 ,o$F~KPu  
alteration of capital 资本更改 <h(KIY9T  
alternate trustee 候补受托人 XcOfQs  
amalgamation 合并 Eei"baw/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {1RI!#[\  
ambit of charges 征税范围；收费范围 9(;5!q,Gsg  
amended valuation 经修订的估值 QEKRAPw  
American Commodities Exchange 美国商品交易所 ]*I:N  
American Express Bank Limited 美国运通银行 8dg\_H_  
American Stock Exchange 美国证券交易所 uFseO9F.2  
amortization 摊销 {H]xA3[]  
amount due from banks 存放银行同业的款项 bRSE"B  
amount due from banks abroad 存放海外银行同业的款项 _ZM$&6EC  
amount due from holding companies 控股公司欠款 >]6f!;Rt  
amount due from local banks 存放本港银行同业的款项 M2K{{pGJ[&  
amount due to banks 银行同业的存款  yN9k-IPI  
amount due to banks abroad 海外银行同业的存款 d~bZOy  
amount due to holding companies 控股公司存款 CqMm'6;$a}  
amount due to local banks 本港银行同业的存款 \8Mn[G9TL  
amount due to outport banks 外埠银行同业的存款 yc4?'k!  
amount for note issue 发行纸币的款额 l@ +lUx8  
amount of bond 担保契据的款额 K?;_T$^K  
amount of consideration 代价款额 Tr}z&efY  
amount of contribution 供款数额 j]-0m4QF  
amount of indebtedness 负债款额 Lk?%B)z  
amount of principal of the loan 贷款本金额 k q;1Ax0{  
amount of rates chargeable 应征差饷数额 H .F-mm  
amount of share capital 股本额 81m3j`b  
amount of sums assured 承保款额 Y7WxV>E  
amount of variation 变动幅度 ~7!=<M W  
amount of vote 拨款数额 3V)ef$Y0  
amount payable 应付款额 1J`<'{*  
amount receivable 应收款额 "4Joou"U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 LAe>XF-5  
analysis 分析 4@2<dw|*h  
ancillary risk 附属风险 @DiXe[kI  
annual account 周年帐目；周年帐目报表；年度决算；年结 8Ld`$_E  
annual accounting date 年结日期 rF9|xgFK  
annual allowance 每年免税额；年积金；年度津贴；年津 y^PQgzm]  
annual balance 年度余额 4?+K:e #F  
annual disposable income 每年可动用收入 p>4tPI}bf  
annual estimates 周年预算 H1?t2\V4  
annual fee 年费 [NG~FwpRf  
annual general meeting 周年大会 z\S#P|;  
annual growth rate 年增率；每年增长率 C`G+b{o  
annual long-term supplement 长期个案每年补助金 hv)>HU
&  
annual pensionable emolument 可供计算退休金的年薪 3.i$lp`t  
annual report 年报 AcZ{B<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _?]0b7X  
annual return 周年报表；周年申报表；每年报税表格 ew13qpt)<L  
Annual Return Rules 《周年报表规则》 U2v;[>=]  
annual review of consumer prices 每年消费物价回顾 mS\gh)<h  
annual roll-forward basis 逐年延展方式 OyI?P_0u  
annual salary 年薪 ldd8'2  
annual statement 年度报表；年度决算表 Rz  sgPk  
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 mLEJt,X  
annuitant 年金受益人 TLcev*  
annuity 年金 \9H pbCHr  
annuity contract 年金合约 {Ad4H[]|]  
annuity on human life 人寿年金 \a#{Y/j3  
antecedent debt 先前的债项 )b%t4~7  
ante-dated cheque 倒填日期支票 /KU9sIE;  
anticipated expenditure 预期开支 UL{
+
mp  
anticipated net profit 预期纯利 M~rN17S  
anticipated revenue 预期收入 y4\(ynk  
anti-inflation measure 反通货膨胀措施 2 m"2>gX  
anti-inflationary stance 反通货膨胀立场 QN4{xf:}S  
apparent deficit 表面赤字 YC!IIE_  
apparent financial solvency 表面偿债能力 ,9A1p06  
apparent partner 表面合伙人 /M,C%.-  
application for personal assessment 个人入息课税申请书 {l E\y9  
application of fund 资金应用 Ow#a|@  
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 Kw%to9eh)  
appointed actuary 委任精算师 _4#Mdnh}[  
appointed auditor 委任核数师；委任审计师 }3825  
appointed trustee 委任的受托人 dd+hX$,  
appointer 委任人 V
4#bW  
apportioned pro rata 按比例分摊 OLH[F  
apportionment 分配；分摊 &i(\g7%U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qjBF]3%t%  
apportionment formula 分摊方程式 >(?}'pS8  
apportionment of estate duty 遗产税的分摊 Sg&0a$  
appraisal 估价；评估 )r0XQa]@$  
appreciable growth 可观增长 ugu|?z*dI  
appreciable impact 显着影响 {6I)
6}w!k  
appreciable increase 可观增长 !:]/MpQ ?  
appreciation 增值；升值 n 3eLIA{  
appreciation against other currencies 相对其他货币升值 Ad}Nc"O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /"J 3hSR  
appreciation tax 增值税 ]>9[}'u  
appropriation 拨款；拨用；拨付 La2f]+sV  
appropriation account 拨款帐目 +#RgHo?f  
Appropriation Bill 拨款法案 \ u*R6z  
appropriation-in-aid system 补助拨款办法 nF5\iV  
approved assets 核准资产 eu MJ c  
approved basket stock 认可一篮子证券 qWdob>u  
approved budget 核准预算 'bQjJRq!  
approved charitable donation 认可慈善捐款 J 16t&Ha`  
approved charitable institution 认可慈善机构 K^5f  
approved currency 核准货币；认可货币 yI{4h $c  
approved estimates 核准预算 $~ >/_<~  
approved estimates of expenditure 核准开支预算 rq#\x{l  
approved overseas insurer 核准海外保险人 /;X+<Wj  
approved overseas trust company 核准海外信托公司 9cIKi#Bl  
approved pooled investment fund 核准汇集投资基金 ;hV-*;>  
approved provident fund scheme 认可公积金计划 )MWbZAI  
approved provision 核准拨款 I^GZ9@UE  
approved redeemable share 核准可赎回股份 RM3"8J  
approved regional stock 认可地区性证券 8{- *Q(=/  
approved retirement scheme 认可退休金计划 Op_(10|  
approved subordinated loan 核准附属贷款 S'_2o?fs  
arbitrage 套戥；套汇；套利 : GdLr  
arbitrageur 套戥者；套汇者 f-BPT2U+  
arbitrary amount 临时款项 O`^dy7>{U  
arrangement 措施；安排；协定 Z[G [.\0  
arrears 欠款 :|HCUZ*H(T  
arrears of pay 欠付薪酬 7~qyz]KkE  
arrears of revenue 逾期未收税款；逾期未收的帐项 ii5dTimRJ  
articles of association 组织章程；组织细则；组织章程细则 uPVO!`N3
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [*K.9}+G_  
ascertainment of profit 确定利润 pwg\b  
"Asia Clear" “亚洲结算系统”