[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 <bvbfS  
allotment notice 股份配售通知；配股通知 [ClDKswq  
allotment of shares 股份分配 lwVo%-  
allowable 可获宽免；免税的 XJ$mRh0`K  
allowable business loss 可扣除的营业亏损 i(Xz3L#(  
allowable expenses 可扣税的支出 )2pOCAjL2  
allowance 免税额；津贴；备抵；准备金 c6f=r  
allowance for debts 债项的免税额 \Fh#CI  
allowance for depreciation by wear and tear 耗损折旧免税额 uGoySt&;(  
allowance for funeral expenses 殡殓费的免税额 v47S9Vm+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B@+&?%ub:  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~10>mg  
allowance to debtor 给债务人的津贴 Q *]d[  
alteration of capital 资本更改 `F(ghC  
alternate trustee 候补受托人 ^Rpy5/d  
amalgamation 合并 :cE6-Fv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <<SUIY@X  
ambit of charges 征税范围；收费范围 {0(:5%  
amended valuation 经修订的估值 `)aIFAW  
American Commodities Exchange 美国商品交易所 HL`=zB%  
American Express Bank Limited 美国运通银行 dvc=<!"'S  
American Stock Exchange 美国证券交易所 nt:d,H<p  
amortization 摊销 hf`5NcnP  
amount due from banks 存放银行同业的款项 [^D~T  
amount due from banks abroad 存放海外银行同业的款项 39yp1  
amount due from holding companies 控股公司欠款 [X&VxTxr  
amount due from local banks 存放本港银行同业的款项 4Ou5Vp&y  
amount due to banks 银行同业的存款 pzcl@  
amount due to banks abroad 海外银行同业的存款 Y[R;UJE`5  
amount due to holding companies 控股公司存款 W5SCm(QS5  
amount due to local banks 本港银行同业的存款 *+Ugr
sRk  
amount due to outport banks 外埠银行同业的存款 W'xJh0o  
amount for note issue 发行纸币的款额 <Pnz$nH:e  
amount of bond 担保契据的款额 )IFFtU~,  
amount of consideration 代价款额 2zPO3xL,  
amount of contribution 供款数额 [6u8EP0xM  
amount of indebtedness 负债款额 vVyX[
ZZ  
amount of principal of the loan 贷款本金额 LkwjEJQf  
amount of rates chargeable 应征差饷数额 $[6]Ly(F)  
amount of share capital 股本额 uE=pq<  
amount of sums assured 承保款额 _!ITCkBj  
amount of variation 变动幅度 }\?]uNH  
amount of vote 拨款数额 q}+Fm?B   
amount payable 应付款额 N?3BzI%?  
amount receivable 应收款额 = }!4%.$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+ FG Xx  
analysis 分析 n85d g  
ancillary risk 附属风险 bm\Zp  
annual account 周年帐目；周年帐目报表；年度决算；年结 sQ aP:@  
annual accounting date 年结日期 pIhy3@bY  
annual allowance 每年免税额；年积金；年度津贴；年津 5*hA6Ex7  
annual balance 年度余额 ;%<R>gDWv  
annual disposable income 每年可动用收入 %2ZWSQD  
annual estimates 周年预算 cYx.<b JH  
annual fee 年费 V"u .u  
annual general meeting 周年大会 N]dsGvX  
annual growth rate 年增率；每年增长率 KmX?W/%R  
annual long-term supplement 长期个案每年补助金 v*lj>)L  
annual pensionable emolument 可供计算退休金的年薪 (WuJ9  
annual report 年报 uG^RU\(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *%aWGAu:  
annual return 周年报表；周年申报表；每年报税表格 zqlg Jn  
Annual Return Rules 《周年报表规则》 HxnWM\p  
annual review of consumer prices 每年消费物价回顾 r"hogmFD;  
annual roll-forward basis 逐年延展方式 hhr!FQ.+/  
annual salary 年薪 40m>~I^q}  
annual statement 年度报表；年度决算表 \(4kEB2s$  
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 G9AQIU%ii  
annuitant 年金受益人 v2KK%Qy  
annuity 年金 d+L!s7  
annuity contract 年金合约 ;8iK];^  
annuity on human life 人寿年金 gCP f1z  
antecedent debt 先前的债项 3q)y;T\yW  
ante-dated cheque 倒填日期支票 _!C  M  
anticipated expenditure 预期开支 ;a9`z+ K  
anticipated net profit 预期纯利 Z` zyEP A  
anticipated revenue 预期收入 )+dd  
anti-inflation measure 反通货膨胀措施 @3Nvf}He  
anti-inflationary stance 反通货膨胀立场 Z~Vups#+f  
apparent deficit 表面赤字 "bmWr)  
apparent financial solvency 表面偿债能力 S7kZpD$  
apparent partner 表面合伙人 4iC=+YUn  
application for personal assessment 个人入息课税申请书 D:.1Be`Tv  
application of fund 资金应用 AD@-H0Y  
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 uD8,E!\  
appointed actuary 委任精算师 ( SiwO.TZ  
appointed auditor 委任核数师；委任审计师 P~9y}7Q\0  
appointed trustee 委任的受托人 U6Xi-@XP  
appointer 委任人 _@A%t&l  
apportioned pro rata 按比例分摊 bo_Tp~j  
apportionment 分配；分摊 C|g]Y 7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U%4s@{7  
apportionment formula 分摊方程式 cqZuG}VR  
apportionment of estate duty 遗产税的分摊 0UN65JBuD  
appraisal 估价；评估 ?L(y8b}F(  
appreciable growth 可观增长 :&\^r=D  
appreciable impact 显着影响 P0O=veCf  
appreciable increase 可观增长 7 P/1'f3  
appreciation 增值；升值 e;r?g67  
appreciation against other currencies 相对其他货币升值 )D8V;g(7F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5hg ^K^ZZ  
appreciation tax 增值税 Sc,ajT  
appropriation 拨款；拨用；拨付 *'\xlsp#  
appropriation account 拨款帐目 F&)(G\  
Appropriation Bill 拨款法案 8iXt8XY3  
appropriation-in-aid system 补助拨款办法 GI[XcK^*w  
approved assets 核准资产 nmy!.0SQ-  
approved basket stock 认可一篮子证券  r NT>{  
approved budget 核准预算 jrLV\(p  
approved charitable donation 认可慈善捐款  Jknit  
approved charitable institution 认可慈善机构 i$"M'BG  
approved currency 核准货币；认可货币 Y:KIaYkk  
approved estimates 核准预算 ?7cT$/4  
approved estimates of expenditure 核准开支预算 TBu[3X%  
approved overseas insurer 核准海外保险人 mY0FewwTy  
approved overseas trust company 核准海外信托公司 mgI7zJX  
approved pooled investment fund 核准汇集投资基金 n"|1A..^  
approved provident fund scheme 认可公积金计划 i564<1`x  
approved provision 核准拨款 rw%1>]os  
approved redeemable share 核准可赎回股份 %P HYJc  
approved regional stock 认可地区性证券
i_ z4;%#?  
approved retirement scheme 认可退休金计划 ^7-l<R[T  
approved subordinated loan 核准附属贷款 vi
~NfD@s  
arbitrage 套戥；套汇；套利 ! ~3zp L  
arbitrageur 套戥者；套汇者 RDsBO4RG  
arbitrary amount 临时款项 C~q&  
arrangement 措施；安排；协定 OTV$8{  
arrears 欠款 XyrQJ}WR|  
arrears of pay 欠付薪酬 6< @
F  
arrears of revenue 逾期未收税款；逾期未收的帐项 O0=}: HM  
articles of association 组织章程；组织细则；组织章程细则 iVAAGZ>am  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ty-erdsP  
ascertainment of profit 确定利润 I6.}r2?;A  
"Asia Clear" “亚洲结算系统”