[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 L^Jk=8  
allotment notice 股份配售通知；配股通知 1lv2@QH9  
allotment of shares 股份分配 2^?:&1:  
allowable 可获宽免；免税的 f/CuE%7BR  
allowable business loss 可扣除的营业亏损 C6rg<tCH  
allowable expenses 可扣税的支出 Z7 E
  
allowance 免税额；津贴；备抵；准备金 JN7k2]{  
allowance for debts 债项的免税额 6uKTGc4  
allowance for depreciation by wear and tear 耗损折旧免税额 K~ ;45Z2  
allowance for funeral expenses 殡殓费的免税额 /x3/Ubmz~x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i<pk6rO1  
allowance for repairs and outgoings 修葺及支出方面的免税额 eh"3NRrN  
allowance to debtor 给债务人的津贴 m3o,@=b  
alteration of capital 资本更改 ^MBm==heL  
alternate trustee 候补受托人 y"Nsh>h  
amalgamation 合并 ,o]4?-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >>[G1  
ambit of charges 征税范围；收费范围 ou %/l4dC  
amended valuation 经修订的估值 ayAo
^q  
American Commodities Exchange 美国商品交易所 =J1rlnaaEL  
American Express Bank Limited 美国运通银行 HF3f)}l$  
American Stock Exchange 美国证券交易所 Rb\6;i8R  
amortization 摊销 {d?$m*YR3`  
amount due from banks 存放银行同业的款项 mFHH515  
amount due from banks abroad 存放海外银行同业的款项 *Vho?P6y\Y  
amount due from holding companies 控股公司欠款 MxBTX4ES  
amount due from local banks 存放本港银行同业的款项 t(="h6i  
amount due to banks 银行同业的存款 9{:O{nl  
amount due to banks abroad 海外银行同业的存款 ([xo9FP;  
amount due to holding companies 控股公司存款 (%`QhH  
amount due to local banks 本港银行同业的存款 q4V7  
amount due to outport banks 外埠银行同业的存款 dx;k`r$w  
amount for note issue 发行纸币的款额 vVL@K,q  
amount of bond 担保契据的款额 gzeQ|m2]  
amount of consideration 代价款额 a')|1DnR  
amount of contribution 供款数额 1 T:Y0  
amount of indebtedness 负债款额 %Q!`NCe+[  
amount of principal of the loan 贷款本金额 Mg^e3D1_  
amount of rates chargeable 应征差饷数额 SXt{k<|  
amount of share capital 股本额 Z{H5oUk  
amount of sums assured 承保款额 '?({;/L  
amount of variation 变动幅度 w |l1'   
amount of vote 拨款数额 %TsPyiYl  
amount payable 应付款额 &d'Awvy0  
amount receivable 应收款额 NH0qVQ@A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bO<CR  
analysis 分析 X6^},C'E.:  
ancillary risk 附属风险 J!DF^ fLe  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,\v91Rp~?  
annual accounting date 年结日期 \lSU  
annual allowance 每年免税额；年积金；年度津贴；年津 UQ4% Xp  
annual balance 年度余额 Pzb|t+"$  
annual disposable income 每年可动用收入 "]-Xmdk09  
annual estimates 周年预算 5/O'R9A4  
annual fee 年费 i<(Xr  
annual general meeting 周年大会 = w$}m_AM  
annual growth rate 年增率；每年增长率 D$JHs4  
annual long-term supplement 长期个案每年补助金 D0BI5q  
annual pensionable emolument 可供计算退休金的年薪 &hk-1y9QS  
annual report 年报 rm} R>4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *OyHHq|>q  
annual return 周年报表；周年申报表；每年报税表格 pD&&l!i&[  
Annual Return Rules 《周年报表规则》 /6_|]ijc  
annual review of consumer prices 每年消费物价回顾 3 zn W=  
annual roll-forward basis 逐年延展方式 *@TZ+{t  
annual salary 年薪 >fIk;6
<{  
annual statement 年度报表；年度决算表 ?:Bv iF);/  
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 ]f1 {n  
annuitant 年金受益人 72,rFYvpK  
annuity 年金 7-BvFEM;  
annuity contract 年金合约 X_v [MW  
annuity on human life 人寿年金 )TmHhNo  
antecedent debt 先前的债项 ,<2DLp%%D  
ante-dated cheque 倒填日期支票 '' |#cEc)  
anticipated expenditure 预期开支 VAXT{s&4>  
anticipated net profit 预期纯利 ?@n/v F  
anticipated revenue 预期收入 U#1bp}y  
anti-inflation measure 反通货膨胀措施 m %PC8bf`S  
anti-inflationary stance 反通货膨胀立场 Xj*vh m%i  
apparent deficit 表面赤字 P/`I.p;  
apparent financial solvency 表面偿债能力 7L^%x3-|&  
apparent partner 表面合伙人 sp* Vqd  
application for personal assessment 个人入息课税申请书 w eQYQrN  
application of fund 资金应用 WlYs~(=9  
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 6b!F1
  
appointed actuary 委任精算师 d9n?v)<v  
appointed auditor 委任核数师；委任审计师 CZbYAxNl  
appointed trustee 委任的受托人 Rml2"9"`  
appointer 委任人 y?SyInt  
apportioned pro rata 按比例分摊 8 B**8yg.  
apportionment 分配；分摊  L_w+y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c=AOkX3UD  
apportionment formula 分摊方程式 mYU9 trHV  
apportionment of estate duty 遗产税的分摊 *kIc9}  
appraisal 估价；评估 &)oOeRwi].  
appreciable growth 可观增长 -[qq(E  
appreciable impact 显着影响 ( 9]_ HW[  
appreciable increase 可观增长 ",)Qc!^P$  
appreciation 增值；升值 hkOsm6  
appreciation against other currencies 相对其他货币升值 rS1fK1dys  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]
!IVz)<E&  
appreciation tax 增值税 iX\W;V  
appropriation 拨款；拨用；拨付
1EyL#;k  
appropriation account 拨款帐目 +x1eJug4  
Appropriation Bill 拨款法案 ,hVvve,j}  
appropriation-in-aid system 补助拨款办法 )(7&X45,k  
approved assets 核准资产 ` \A(9u*  
approved basket stock 认可一篮子证券 .SWt3|Pi5  
approved budget 核准预算 4 QZ?}iz  
approved charitable donation 认可慈善捐款 ^V|Oxp'7_  
approved charitable institution 认可慈善机构 oBUxKisW  
approved currency 核准货币；认可货币 IL_d:HF|1  
approved estimates 核准预算 jLJ1u/l>;  
approved estimates of expenditure 核准开支预算
3v")J*t  
approved overseas insurer 核准海外保险人 ?EX"k+G  
approved overseas trust company 核准海外信托公司 u`(- -  
approved pooled investment fund 核准汇集投资基金 r_YIpnJ  
approved provident fund scheme 认可公积金计划 Jl "mL  
approved provision 核准拨款 *.&HD6Qr  
approved redeemable share 核准可赎回股份 *H[Iq!@  
approved regional stock 认可地区性证券 QKE9R-KTE  
approved retirement scheme 认可退休金计划 5 |/9}^T  
approved subordinated loan 核准附属贷款 G Xt4j  
arbitrage 套戥；套汇；套利 StI1){Wf  
arbitrageur 套戥者；套汇者 MZ+e}|!4,  
arbitrary amount 临时款项 =:SN1#G3n  
arrangement 措施；安排；协定 3Oa*%kP+  
arrears 欠款 FWC5&
tM  
arrears of pay 欠付薪酬 bJ_cId8+  
arrears of revenue 逾期未收税款；逾期未收的帐项 OTZ_c1
"K  
articles of association 组织章程；组织细则；组织章程细则
J1XL<7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7a=S   
ascertainment of profit 确定利润 `Bn=
?9  
"Asia Clear" “亚洲结算系统”