[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 X9?0`6Li  
allotment notice 股份配售通知；配股通知 HkY#i;%N  
allotment of shares 股份分配 ?xuWha@:  
allowable 可获宽免；免税的 dh1 N/[  
allowable business loss 可扣除的营业亏损 ~du U& \  
allowable expenses 可扣税的支出 5Q:%f  
allowance 免税额；津贴；备抵；准备金 _Ud!tK*H  
allowance for debts 债项的免税额 =CO'LyG  
allowance for depreciation by wear and tear 耗损折旧免税额 {XV'C@B  
allowance for funeral expenses 殡殓费的免税额 %'VzN3Q5V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |io)?`pj  
allowance for repairs and outgoings 修葺及支出方面的免税额 3J8M0W  
allowance to debtor 给债务人的津贴 &8I*N6p:%/  
alteration of capital 资本更改 5BK3ix*L  
alternate trustee 候补受托人 yqR]9"a  
amalgamation 合并 yCkX+{ki  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Fl*<N  
ambit of charges 征税范围；收费范围 TD78&a#  
amended valuation 经修订的估值 d. ZfK  
American Commodities Exchange 美国商品交易所 ;w Tc_i  
American Express Bank Limited 美国运通银行 `i+2YCk  
American Stock Exchange 美国证券交易所 n/e,jw  
amortization 摊销 d(9-T@J  
amount due from banks 存放银行同业的款项 /SyAjZ  
amount due from banks abroad 存放海外银行同业的款项 jv6>7@<G  
amount due from holding companies 控股公司欠款 (Ffa{Tt!  
amount due from local banks 存放本港银行同业的款项 .v-2A);I  
amount due to banks 银行同业的存款 \7%wJIeyx  
amount due to banks abroad 海外银行同业的存款 ab#z&jg!  
amount due to holding companies 控股公司存款 K /%5\h  
amount due to local banks 本港银行同业的存款 b5ul|p  
amount due to outport banks 外埠银行同业的存款 TI\EkKu"  
amount for note issue 发行纸币的款额 ?{xD{f$  
amount of bond 担保契据的款额 s(e1kk}"  
amount of consideration 代价款额 JIqg[Mao  
amount of contribution 供款数额 :^`Wrc
OJ  
amount of indebtedness 负债款额 Tt=;of{  
amount of principal of the loan 贷款本金额 L+eK)Q  
amount of rates chargeable 应征差饷数额 /c6]DQ<?  
amount of share capital 股本额 `wr*@/P  
amount of sums assured 承保款额 `$FB[Z} &  
amount of variation 变动幅度 j`K0D65  
amount of vote 拨款数额 "xn,'`a  
amount payable 应付款额 O[z6W.  
amount receivable 应收款额 ` k(Q:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BuUM~k&SY  
analysis 分析 F&B E+b/#  
ancillary risk 附属风险 E,cQ9}/  
annual account 周年帐目；周年帐目报表；年度决算；年结 D&p X0  
annual accounting date 年结日期 P*OT&q  
annual allowance 每年免税额；年积金；年度津贴；年津 O@w_"TJP/z  
annual balance 年度余额 zMM~4?4  
annual disposable income 每年可动用收入 ]z
| 2  
annual estimates 周年预算 lHHx D  
annual fee 年费 C5jt(!pi  
annual general meeting 周年大会 e@S\7Ks  
annual growth rate 年增率；每年增长率 a^ys7UV  
annual long-term supplement 长期个案每年补助金 rq\<zx]au  
annual pensionable emolument 可供计算退休金的年薪 d/awQXKe7  
annual report 年报 oel?we6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pbIVj3-lY  
annual return 周年报表；周年申报表；每年报税表格 B\% Gp}  
Annual Return Rules 《周年报表规则》 &JD^\+7U:  
annual review of consumer prices 每年消费物价回顾 b!teSf  
annual roll-forward basis 逐年延展方式 zQUNvPYM  
annual salary 年薪 9[DlJ@T}  
annual statement 年度报表；年度决算表 <*P)" G  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 GiXs`Yt|  
annuitant 年金受益人 !89hO4 0r  
annuity 年金 rFUd  
annuity contract 年金合约 G>jC+0nkry  
annuity on human life 人寿年金 f zL5C2d  
antecedent debt 先前的债项 ?FEh9l)d\  
ante-dated cheque 倒填日期支票 DF-.|-^9I  
anticipated expenditure 预期开支 !lA~;F  
anticipated net profit 预期纯利 _1WA:7$C  
anticipated revenue 预期收入 Y{Lxo])e  
anti-inflation measure 反通货膨胀措施 NbCIL8f]  
anti-inflationary stance 反通货膨胀立场 ~-uDN)  
apparent deficit 表面赤字 fZ^ad1o  
apparent financial solvency 表面偿债能力 m9]Ge]  
apparent partner 表面合伙人 %*Vr}@BA)  
application for personal assessment 个人入息课税申请书 @X9T"  
application of fund 资金应用  ?sR(  
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 y(E<MRd8V  
appointed actuary 委任精算师 =H}x  
appointed auditor 委任核数师；委任审计师 {XD':2E  
appointed trustee 委任的受托人 jM-5aj[K  
appointer 委任人 bfpoX,:   
apportioned pro rata 按比例分摊 Vs Z7n~e  
apportionment 分配；分摊 :"b:uQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Eb CK9  
apportionment formula 分摊方程式 563ExibH  
apportionment of estate duty 遗产税的分摊 ULs'oT)K;  
appraisal 估价；评估 L>0Pur)[  
appreciable growth 可观增长 txQr|\4k  
appreciable impact 显着影响 JxEz1~WK &  
appreciable increase 可观增长 vj]h[=:  
appreciation 增值；升值 s0Z)BR #  
appreciation against other currencies 相对其他货币升值 BWB}bq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K}GRU)  
appreciation tax 增值税 pRUQMPn (  
appropriation 拨款；拨用；拨付 tZFpxyF  
appropriation account 拨款帐目 P8;1,?ou  
Appropriation Bill 拨款法案 yL -}E  
appropriation-in-aid system 补助拨款办法 0O-"tP8o  
approved assets 核准资产 qG9j}[d'  
approved basket stock 认可一篮子证券 Lr=
^0  
approved budget 核准预算 u1d%w OY  
approved charitable donation 认可慈善捐款 _j*I\  
approved charitable institution 认可慈善机构 q|r*4={^!*  
approved currency 核准货币；认可货币 {kb7u5-  
approved estimates 核准预算 C}DIm&))  
approved estimates of expenditure 核准开支预算
FU.?n)P  
approved overseas insurer 核准海外保险人 <
Z\{ijfvD  
approved overseas trust company 核准海外信托公司 4X+I2C D  
approved pooled investment fund 核准汇集投资基金 BN&}g}N  
approved provident fund scheme 认可公积金计划 x3.,zfWs  
approved provision 核准拨款 `O;4b#!g  
approved redeemable share 核准可赎回股份 {) sE;p-  
approved regional stock 认可地区性证券 7KJ0>0~Et  
approved retirement scheme 认可退休金计划 G)_Zls2;  
approved subordinated loan 核准附属贷款
/-WmOn*  
arbitrage 套戥；套汇；套利 |WfL'_?$  
arbitrageur 套戥者；套汇者 X|QokAR{$>  
arbitrary amount 临时款项 j |o&T41  
arrangement 措施；安排；协定 _N>#/v)Yi  
arrears 欠款 &] xtx>qg<  
arrears of pay 欠付薪酬 Xs'qwL~{`  
arrears of revenue 逾期未收税款；逾期未收的帐项 FN (O  
articles of association 组织章程；组织细则；组织章程细则 ;18u02z^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `U>2H4P  
ascertainment of profit 确定利润 u`Y~r<?P(  
"Asia Clear" “亚洲结算系统”