[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 T4l-sJ'|  
allotment notice 股份配售通知；配股通知 =>P_mPP=  
allotment of shares 股份分配 "i}Z(_7yr  
allowable 可获宽免；免税的 B{^`8Htrn  
allowable business loss 可扣除的营业亏损 HK^a:BI  
allowable expenses 可扣税的支出 zo/0b/lQ  
allowance 免税额；津贴；备抵；准备金 Pb*q;9  
allowance for debts 债项的免税额 O~nBz):2  
allowance for depreciation by wear and tear 耗损折旧免税额 1`nc8qC  
allowance for funeral expenses 殡殓费的免税额 zV6AuUIt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Lc
iL/?  
allowance for repairs and outgoings 修葺及支出方面的免税额 S[ws0Y60  
allowance to debtor 给债务人的津贴 IruyE(;HS  
alteration of capital 资本更改 ]j72P  
alternate trustee 候补受托人 )H.ubM1  
amalgamation 合并 |:dCVd<du  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }k4`  
ambit of charges 征税范围；收费范围 >t2]Ssi(  
amended valuation 经修订的估值 ?&{S~[;l  
American Commodities Exchange 美国商品交易所 u=1B^V,6V  
American Express Bank Limited 美国运通银行 UUZ6N ZQI  
American Stock Exchange 美国证券交易所 9@kcK  
amortization 摊销 Qfwwh`;  
amount due from banks 存放银行同业的款项 nomu$|I  
amount due from banks abroad 存放海外银行同业的款项 jq7vOr-_g  
amount due from holding companies 控股公司欠款 O_qu;Dx!  
amount due from local banks 存放本港银行同业的款项 ,<`|-oa  
amount due to banks 银行同业的存款 D>psh-,1  
amount due to banks abroad 海外银行同业的存款 cC7"J\+r*  
amount due to holding companies 控股公司存款 p)K9ZI  
amount due to local banks 本港银行同业的存款 C]aOgt/U  
amount due to outport banks 外埠银行同业的存款 A/ox#(!v  
amount for note issue 发行纸币的款额 *2w_oKE'+5  
amount of bond 担保契据的款额 GZxglU,3T  
amount of consideration 代价款额 Q>cL?ie  
amount of contribution 供款数额 K<Yn_G  
amount of indebtedness 负债款额 p_D on3  
amount of principal of the loan 贷款本金额 6RR4L^(m  
amount of rates chargeable 应征差饷数额 ^yzo!`)fso  
amount of share capital 股本额 ,Zf :R  
amount of sums assured 承保款额 ?{y
:s!!  
amount of variation 变动幅度 & y#y>([~  
amount of vote 拨款数额 qz-#LZFTR  
amount payable 应付款额 Ak<IHp^Q  
amount receivable 应收款额 # |[`1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'iMHAP;N  
analysis 分析 IMl9\U  
ancillary risk 附属风险 }rFsU\]:q  
annual account 周年帐目；周年帐目报表；年度决算；年结 AH"g^ gw~T  
annual accounting date 年结日期 PPuXas?i  
annual allowance 每年免税额；年积金；年度津贴；年津 ^bZ<9}  
annual balance 年度余额 03i?"MvNo  
annual disposable income 每年可动用收入 ~(w=U *
  
annual estimates 周年预算
J)#59a  
annual fee 年费 PV5TG39qQ  
annual general meeting 周年大会 ,3fuX~ g  
annual growth rate 年增率；每年增长率 +An![1N,  
annual long-term supplement 长期个案每年补助金 zLJ:U`uh\  
annual pensionable emolument 可供计算退休金的年薪 o|b[(t$;O  
annual report 年报 x= vE&9_u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aPcGI  
annual return 周年报表；周年申报表；每年报税表格 ~Q.8 U3"  
Annual Return Rules 《周年报表规则》 o O{|C&A  
annual review of consumer prices 每年消费物价回顾 M]%!n3Fb  
annual roll-forward basis 逐年延展方式 #`YxoY `  
annual salary 年薪 te!]9rR  
annual statement 年度报表；年度决算表 Wo1V$[`Dy  
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 /
ze_{{o
 
annuitant 年金受益人 Zu [?'  
annuity 年金 GlV-}5W  
annuity contract 年金合约 C+Fh$  
annuity on human life 人寿年金 ,=q7}5o Y  
antecedent debt 先前的债项 A~yw8v5UF  
ante-dated cheque 倒填日期支票 Jq$6$A,f  
anticipated expenditure 预期开支 Gdc~Lh  
anticipated net profit 预期纯利 (e bBH  
anticipated revenue 预期收入 V29S*  
anti-inflation measure 反通货膨胀措施 :yFTaniJ'.  
anti-inflationary stance 反通货膨胀立场 iuH8
g  
apparent deficit 表面赤字 D>"{H7mY  
apparent financial solvency 表面偿债能力 ((hJmaq  
apparent partner 表面合伙人 I;kUG_c(4  
application for personal assessment 个人入息课税申请书 3;-@<9  
application of fund 资金应用 qxecp2>U  
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 .zSimEOF  
appointed actuary 委任精算师 n+RUPZ  
appointed auditor 委任核数师；委任审计师 q~:'R  
appointed trustee 委任的受托人 /pSUn"3  
appointer 委任人 =iho VA:|  
apportioned pro rata 按比例分摊 "0!eb3n  
apportionment 分配；分摊 r['=a/.C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,h5-rw'  
apportionment formula 分摊方程式 ]Gi+Z1q  
apportionment of estate duty 遗产税的分摊  U{ za m  
appraisal 估价；评估 6\S$I5  
appreciable growth 可观增长 L(!!7B_,  
appreciable impact 显着影响 .9[8H:Fe  
appreciable increase 可观增长 X T)hPwg.  
appreciation 增值；升值 X'3`Q S:!  
appreciation against other currencies 相对其他货币升值 -Uhl 9 =  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fjK]m.w  
appreciation tax 增值税 wr;|\<c  
appropriation 拨款；拨用；拨付 JK^
B+.  
appropriation account 拨款帐目 4 L~;>]7  
Appropriation Bill 拨款法案 x":Bw;~  
appropriation-in-aid system 补助拨款办法 >w]k3MC  
approved assets 核准资产 '#An+;x{  
approved basket stock 认可一篮子证券 1X!f!0=g+  
approved budget 核准预算 ^
&Rxui  
approved charitable donation 认可慈善捐款 e$ xv[9  
approved charitable institution 认可慈善机构 u`H@Q&(^wa  
approved currency 核准货币；认可货币 Kj1#R
 
approved estimates 核准预算 .xc/2:m9  
approved estimates of expenditure 核准开支预算 MTFVnoZMQ_  
approved overseas insurer 核准海外保险人 ym,Ot1  
approved overseas trust company 核准海外信托公司 z"P,=M6De  
approved pooled investment fund 核准汇集投资基金 P20]>Hg  
approved provident fund scheme 认可公积金计划 b1['uJF  
approved provision 核准拨款 <DlanczziF  
approved redeemable share 核准可赎回股份 -R8!"~ o  
approved regional stock 认可地区性证券 $=QGua V  
approved retirement scheme 认可退休金计划 uI:3$  
approved subordinated loan 核准附属贷款 $et :  
arbitrage 套戥；套汇；套利 r1az=$  
arbitrageur 套戥者；套汇者 ptcH>wM!  
arbitrary amount 临时款项 yM#trqv
5  
arrangement 措施；安排；协定 Qig!NgOM  
arrears 欠款 e5/DCz  
arrears of pay 欠付薪酬 {;(g[H=q;  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^D>MDj6  
articles of association 组织章程；组织细则；组织章程细则 YI\Cs=T/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DRg~HT  
ascertainment of profit 确定利润
Z :i"|;  
"Asia Clear" “亚洲结算系统”