[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 Ro\8ZXUQa  
allotment notice 股份配售通知；配股通知 s^Y"'`+  
allotment of shares 股份分配 :ci5r;^  
allowable 可获宽免；免税的 x-$&g*<  
allowable business loss 可扣除的营业亏损 |n2q
VR,  
allowable expenses 可扣税的支出
00(on28b  
allowance 免税额；津贴；备抵；准备金 Lt u'W22  
allowance for debts 债项的免税额 >"^ O" E  
allowance for depreciation by wear and tear 耗损折旧免税额 GzhYY"iif#  
allowance for funeral expenses 殡殓费的免税额 Px4)>/ z,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 nCUg,;_=  
allowance for repairs and outgoings 修葺及支出方面的免税额 v[ .cd*b  
allowance to debtor 给债务人的津贴 A 9(

x  
alteration of capital 资本更改 ~-ia+A6GIV  
alternate trustee 候补受托人 SWH2  
amalgamation 合并 ,f~J`3(&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s3z$e+A8  
ambit of charges 征税范围；收费范围 ). <-X^@  
amended valuation 经修订的估值 ^X=ar
TE  
American Commodities Exchange 美国商品交易所 ,c;Kzp>e  
American Express Bank Limited 美国运通银行 WJQvB=D&  
American Stock Exchange 美国证券交易所 `.E[}W
  
amortization 摊销 ?:vv50  
amount due from banks 存放银行同业的款项 caIL&G,  
amount due from banks abroad 存放海外银行同业的款项 @@R7p  
amount due from holding companies 控股公司欠款 sZjQ3*<-r  
amount due from local banks 存放本港银行同业的款项 =#;3Q~:Jl^  
amount due to banks 银行同业的存款 urbp#G/>  
amount due to banks abroad 海外银行同业的存款 vmU@^2JSJ  
amount due to holding companies 控股公司存款 "i nd$Z`c  
amount due to local banks 本港银行同业的存款 Lb!Fcf|h  
amount due to outport banks 外埠银行同业的存款 |z9*GY6RU  
amount for note issue 发行纸币的款额 caU0\VS  
amount of bond 担保契据的款额 Q8T]\6)m  
amount of consideration 代价款额 T/b6f;t-s  
amount of contribution 供款数额 +NeOSQSj  
amount of indebtedness 负债款额 bLB:MW\%  
amount of principal of the loan 贷款本金额 YJ^] u}  
amount of rates chargeable 应征差饷数额 @:j}Jmg  
amount of share capital 股本额 0pK=o"^?@  
amount of sums assured 承保款额 :y
+2*lV  
amount of variation 变动幅度 r A`V}>Xj  
amount of vote 拨款数额 -f3p U:G8  
amount payable 应付款额 Nkjza:f{  
amount receivable 应收款额 2a-w% (K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 02f~En}>6  
analysis 分析 HguT"%iv  
ancillary risk 附属风险 QqDC4+p"  
annual account 周年帐目；周年帐目报表；年度决算；年结 n&L+wqJ  
annual accounting date 年结日期 VF&(8X\   
annual allowance 每年免税额；年积金；年度津贴；年津 0g +7uGp:  
annual balance 年度余额 sGi"rg#  
annual disposable income 每年可动用收入 V_R@o3kv
;  
annual estimates 周年预算 2V"B:X\  
annual fee 年费 !`k1:@NZ  
annual general meeting 周年大会 n D0K).=Q  
annual growth rate 年增率；每年增长率 5-|:^hU9  
annual long-term supplement 长期个案每年补助金 Cl5uS%g  
annual pensionable emolument 可供计算退休金的年薪 2L:_rR# w  
annual report 年报 ot,jp|N>f~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y0{u<"t%w  
annual return 周年报表；周年申报表；每年报税表格 #pT"BSz]  
Annual Return Rules 《周年报表规则》 7TgOK   
annual review of consumer prices 每年消费物价回顾 Cw iKi^m  
annual roll-forward basis 逐年延展方式 $~~Jw]   
annual salary 年薪 US+Q~GTA  
annual statement 年度报表；年度决算表 /@wg>&L]  
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 w;;BSJ]+[  
annuitant 年金受益人 (lXGmx8  
annuity 年金 D|lzGt  
annuity contract 年金合约 61Bwb]\f/|  
annuity on human life 人寿年金 1A?W:'N  
antecedent debt 先前的债项 XR8,Vt)=  
ante-dated cheque 倒填日期支票 ]
jtK I4  
anticipated expenditure 预期开支 |!1Y*|Q%s  
anticipated net profit 预期纯利 H7?Vybg~  
anticipated revenue 预期收入 k|v3.< -  
anti-inflation measure 反通货膨胀措施 j5QuAU8  
anti-inflationary stance 反通货膨胀立场 zbXI%  
apparent deficit 表面赤字 ",p;Sd  
apparent financial solvency 表面偿债能力 g9m-TkNk  
apparent partner 表面合伙人 T]R|qlZ  
application for personal assessment 个人入息课税申请书 7P%%p3  
application of fund 资金应用 vV'EZ?  
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 \(3y7D  
appointed actuary 委任精算师 bH-ub2@qO  
appointed auditor 委任核数师；委任审计师 FGPB:  
appointed trustee 委任的受托人 jk"`Z<j~  
appointer 委任人 ~t@cO.c  
apportioned pro rata 按比例分摊 9 3U_tQ&1?  
apportionment 分配；分摊 6 +Sxr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b1?#81  
apportionment formula 分摊方程式 $Ad {Z  
apportionment of estate duty 遗产税的分摊 QgrpBG  
appraisal 估价；评估 d)B@x`  
appreciable growth 可观增长 0v6)t.]s  
appreciable impact 显着影响 Ot$-!Y;<  
appreciable increase 可观增长 Qwz}B  
appreciation 增值；升值 a:+{f&  
appreciation against other currencies 相对其他货币升值 a[v0%W ]u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `Y+J-EQ  
appreciation tax 增值税 #c!*</  
appropriation 拨款；拨用；拨付 [NQOrcAQ  
appropriation account 拨款帐目 O ~(pg  
Appropriation Bill 拨款法案 LnFdhrB@x  
appropriation-in-aid system 补助拨款办法 OGBHos  
approved assets 核准资产 4]rnY~  
approved basket stock 认可一篮子证券 )r';lGh2#  
approved budget 核准预算 Q;MT"=RW  
approved charitable donation 认可慈善捐款 `0rd26Qr o  
approved charitable institution 认可慈善机构 Xk:OL,c  
approved currency 核准货币；认可货币 k
Hkpx52  
approved estimates 核准预算 osciZ'~  
approved estimates of expenditure 核准开支预算 Z kgV_<M|  
approved overseas insurer 核准海外保险人 =31"fS@  
approved overseas trust company 核准海外信托公司 >@BnV{ d  
approved pooled investment fund 核准汇集投资基金 Bm.afsM;  
approved provident fund scheme 认可公积金计划 \/E>4)MDy  
approved provision 核准拨款 MtM%{=&_  
approved redeemable share 核准可赎回股份 r~[Ia!U?  
approved regional stock 认可地区性证券 2^XGGB0  
approved retirement scheme 认可退休金计划 ioaU*%  
approved subordinated loan 核准附属贷款 -1Jg?cPzk  
arbitrage 套戥；套汇；套利 9*$t!r{B@  
arbitrageur 套戥者；套汇者 FRcy`)  
arbitrary amount 临时款项 -_ I_
W&  
arrangement 措施；安排；协定 .=U#eHBdAQ  
arrears 欠款 *RT>`,t/  
arrears of pay 欠付薪酬 5Y?L>QU"  
arrears of revenue 逾期未收税款；逾期未收的帐项 o-;E>N7t  
articles of association 组织章程；组织细则；组织章程细则 6L:x^bM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X#d~zk[r2  
ascertainment of profit 确定利润 :WC2Ax7$2  
"Asia Clear" “亚洲结算系统”