[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 D1X{:#|  
allotment notice 股份配售通知；配股通知 {XnPx?V  
allotment of shares 股份分配 E $6ejGw-  
allowable 可获宽免；免税的 p&3> `C  
allowable business loss 可扣除的营业亏损 ybvI?#  
allowable expenses 可扣税的支出 T*P+Fh"  
allowance 免税额；津贴；备抵；准备金 Y60"M4j  
allowance for debts 债项的免税额 aWaw&u  
allowance for depreciation by wear and tear 耗损折旧免税额 f7+Cz>R  
allowance for funeral expenses 殡殓费的免税额 x9V {R9_gf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p
m]fQuq  
allowance for repairs and outgoings 修葺及支出方面的免税额 OM!=ViN(=  
allowance to debtor 给债务人的津贴 N@1p]\  
alteration of capital 资本更改 _ 413\`%8?  
alternate trustee 候补受托人 - L ~ Uu^o  
amalgamation 合并 1K[(ou'rl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'ZnIRE,N  
ambit of charges 征税范围；收费范围 s~$zWx@v  
amended valuation 经修订的估值 bK=c@GXS  
American Commodities Exchange 美国商品交易所 t[2i$%NVM  
American Express Bank Limited 美国运通银行 DuNcX$%%  
American Stock Exchange 美国证券交易所 (cs~@  
amortization 摊销 qrDcL>Hrn  
amount due from banks 存放银行同业的款项 f\}22}/  
amount due from banks abroad 存放海外银行同业的款项 Lt>7hBe"  
amount due from holding companies 控股公司欠款 #s+Q{2s  
amount due from local banks 存放本港银行同业的款项 \A(5;ZnuD  
amount due to banks 银行同业的存款 pP\h6b+B  
amount due to banks abroad 海外银行同业的存款 J}@G KNm  
amount due to holding companies 控股公司存款 GZ3/S|SMP  
amount due to local banks 本港银行同业的存款 Q!$IQJ]|Y  
amount due to outport banks 外埠银行同业的存款 aZgNPw  
amount for note issue 发行纸币的款额 se,Z#H  
amount of bond 担保契据的款额
6%?A>  
amount of consideration 代价款额 Kbas-</Si  
amount of contribution 供款数额 kaFnw(xa  
amount of indebtedness 负债款额 \cZfg%PN  
amount of principal of the loan 贷款本金额 D#v?gPo4  
amount of rates chargeable 应征差饷数额 B>|5xpZM12  
amount of share capital 股本额 rJ(OAKnY  
amount of sums assured 承保款额 KXe ka  
amount of variation 变动幅度 Bp3 L>AcVu  
amount of vote 拨款数额 |s|/]aD}o  
amount payable 应付款额 jG8;]XP  
amount receivable 应收款额 btQet.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j9xXKa5  
analysis 分析 QymD-A"P  
ancillary risk 附属风险 Hsl{rN  
annual account 周年帐目；周年帐目报表；年度决算；年结 !}q."%%J_%  
annual accounting date 年结日期 F=i!d,S  
annual allowance 每年免税额；年积金；年度津贴；年津 z%};X$V`J  
annual balance 年度余额 2U%qCfh6|  
annual disposable income 每年可动用收入 W)-hU~^OM  
annual estimates 周年预算 q\H7&w  
annual fee 年费 k7Oy5$##  
annual general meeting 周年大会 8c).8RLf  
annual growth rate 年增率；每年增长率 W5/};K\.  
annual long-term supplement 长期个案每年补助金 1Z:R,\+L  
annual pensionable emolument 可供计算退休金的年薪 m!Af LSlwm  
annual report 年报 KjYDFrR4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uF<S  
annual return 周年报表；周年申报表；每年报税表格 F< |c4  
Annual Return Rules 《周年报表规则》 DV,DB\P$  
annual review of consumer prices 每年消费物价回顾 a: IwA9!L  
annual roll-forward basis 逐年延展方式 1S*P"8N}0h  
annual salary 年薪 xid:"y=_&  
annual statement 年度报表；年度决算表 J wFned#T  
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 ':sT
d^V  
annuitant 年金受益人 o<J5!  
annuity 年金 oD,C<[(p  
annuity contract 年金合约 !KDr`CV &  
annuity on human life 人寿年金 5_aw.s>  
antecedent debt 先前的债项 [q$e6JwAt  
ante-dated cheque 倒填日期支票 M=+M8M`Iy  
anticipated expenditure 预期开支 ]xrD<  
anticipated net profit 预期纯利 f0FP9t3k  
anticipated revenue 预期收入 (UcFNeo  
anti-inflation measure 反通货膨胀措施 7TdQRB  
anti-inflationary stance 反通货膨胀立场 fq(5Lfe}  
apparent deficit 表面赤字 o^PuhVu  
apparent financial solvency 表面偿债能力 f".q9{+p,  
apparent partner 表面合伙人 n?Zf/T  
application for personal assessment 个人入息课税申请书 yoW> BX  
application of fund 资金应用 i[_|%'p  
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 i;]CL[#2e`  
appointed actuary 委任精算师 8m7;x/0ld  
appointed auditor 委任核数师；委任审计师 Y^3)!>  
appointed trustee 委任的受托人 :rL?1"  
appointer 委任人 yjd(UWE  
apportioned pro rata 按比例分摊 $WClpvVj  
apportionment 分配；分摊 H;wR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~oFh>9u  
apportionment formula 分摊方程式 QQ~23TlA  
apportionment of estate duty 遗产税的分摊 ;NG1{]|Z  
appraisal 估价；评估 Nm"<!a<F  
appreciable growth 可观增长 xp=Zd\5W$  
appreciable impact 显着影响 Gc^t%Ue-H)  
appreciable increase 可观增长 /f]/8b g>  
appreciation 增值；升值 HTN$ >QTI  
appreciation against other currencies 相对其他货币升值 ?\M)WDO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4y>(RrVG  
appreciation tax 增值税 )-#i8?y3C  
appropriation 拨款；拨用；拨付 @Wz%KdXA  
appropriation account 拨款帐目 .5z&CJDiIi  
Appropriation Bill 拨款法案 V" }*"P-%  
appropriation-in-aid system 补助拨款办法 QE*%HR'  
approved assets 核准资产 m2ox8(sd  
approved basket stock 认可一篮子证券 m:"+J  
approved budget 核准预算 Iy.mVtcsZ  
approved charitable donation 认可慈善捐款 %HVD^. V  
approved charitable institution 认可慈善机构 9R>~~~{-Go  
approved currency 核准货币；认可货币 L}b'+Wi@  
approved estimates 核准预算 |G=FqAXH  
approved estimates of expenditure 核准开支预算 ]*GnmG:D*  
approved overseas insurer 核准海外保险人 F;W'  
approved overseas trust company 核准海外信托公司 M#T#:wf~  
approved pooled investment fund 核准汇集投资基金 !^-OfqIHfV  
approved provident fund scheme 认可公积金计划
}v&K~!*  
approved provision 核准拨款 u]SZ{[e  
approved redeemable share 核准可赎回股份 n5\}KZh  
approved regional stock 认可地区性证券 4`6< {  
approved retirement scheme 认可退休金计划 kAt RY4p  
approved subordinated loan 核准附属贷款 _1\poAy  
arbitrage 套戥；套汇；套利 s"N\82z)  
arbitrageur 套戥者；套汇者 \eT/%$  
arbitrary amount 临时款项 wO89&XZ<  
arrangement 措施；安排；协定 ;tX Y =  
arrears 欠款 pSXEJ 2k  
arrears of pay 欠付薪酬 Y=|CPE%V  
arrears of revenue 逾期未收税款；逾期未收的帐项 b(1:w"wD  
articles of association 组织章程；组织细则；组织章程细则 Yq{jEatY{/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >-
eS&rma  
ascertainment of profit 确定利润 U(!?d ]en  
"Asia Clear" “亚洲结算系统”