[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 ^ s4|  
allotment notice 股份配售通知；配股通知 `VN<6o(  
allotment of shares 股份分配 L1i> %5:g  
allowable 可获宽免；免税的 vy?YA-  
allowable business loss 可扣除的营业亏损 cEu98nP  
allowable expenses 可扣税的支出 0eP~F2<bC  
allowance 免税额；津贴；备抵；准备金 \s'6)_  
allowance for debts 债项的免税额 >WX'oP(<  
allowance for depreciation by wear and tear 耗损折旧免税额 \YS\*'F  
allowance for funeral expenses 殡殓费的免税额 /
[5up  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 So`"z[5  
allowance for repairs and outgoings 修葺及支出方面的免税额 /WVMT]T6^,  
allowance to debtor 给债务人的津贴 1Tr=*b %f  
alteration of capital 资本更改 Hefqzu  
alternate trustee 候补受托人 ^yTN(\9  
amalgamation 合并 Yg.u8{H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6si-IJ  
ambit of charges 征税范围；收费范围 Y,~]ec I  
amended valuation 经修订的估值 N2J!7uoQ  
American Commodities Exchange 美国商品交易所 "O "@HVF@  
American Express Bank Limited 美国运通银行 ]:fHvx_?`7  
American Stock Exchange 美国证券交易所 WpZ^R;eK  
amortization 摊销 ')c u/  
amount due from banks 存放银行同业的款项 .`XA6e(8KR  
amount due from banks abroad 存放海外银行同业的款项 k<H&4Z)d9  
amount due from holding companies 控股公司欠款 do 7{  
amount due from local banks 存放本港银行同业的款项 -N eF6  
amount due to banks 银行同业的存款 ZrS!R[  
amount due to banks abroad 海外银行同业的存款 yr'`~[oSCy  
amount due to holding companies 控股公司存款 ;7>--_?=  
amount due to local banks 本港银行同业的存款 q%Pnx_RB  
amount due to outport banks 外埠银行同业的存款 th,qq  
amount for note issue 发行纸币的款额 rfoCYsX'  
amount of bond 担保契据的款额 my6T@0R  
amount of consideration 代价款额 OQvJdjST  
amount of contribution 供款数额 Qafg/JU  
amount of indebtedness 负债款额 "o^zOU  
amount of principal of the loan 贷款本金额 ta(x
4fP_  
amount of rates chargeable 应征差饷数额 Ipx:k+J  
amount of share capital 股本额 6:pN?|=6X  
amount of sums assured 承保款额 p?@
D'  
amount of variation 变动幅度 n3\vq3^?  
amount of vote 拨款数额 3RUB2c4  
amount payable 应付款额 jXf-+;ZQ  
amount receivable 应收款额 [f}1w
Z*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v( B4Bz2  
analysis 分析 add-]
2`  
ancillary risk 附属风险 iy9]Y5b   
annual account 周年帐目；周年帐目报表；年度决算；年结 /([aD~.  
annual accounting date 年结日期 w?q"%F;/  
annual allowance 每年免税额；年积金；年度津贴；年津 (k~c]N)v  
annual balance 年度余额 \Y $NGB=2[  
annual disposable income 每年可动用收入 Tw5BvB1  
annual estimates 周年预算 sJ WwkR  
annual fee 年费 qxx.f58H  
annual general meeting 周年大会 m/AN*`V  
annual growth rate 年增率；每年增长率 x!+a,+G  
annual long-term supplement 长期个案每年补助金 kn.z8%^(  
annual pensionable emolument 可供计算退休金的年薪 Zj;!7ZuT1  
annual report 年报 -=w.tJD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X1"nq]chGy  
annual return 周年报表；周年申报表；每年报税表格 ( 9l|^w["  
Annual Return Rules 《周年报表规则》 p pq#5t^[)  
annual review of consumer prices 每年消费物价回顾 :.,I4>b2  
annual roll-forward basis 逐年延展方式 n9^zAcUbAW  
annual salary 年薪 %O${EN  
annual statement 年度报表；年度决算表 zl5S)/A  
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 nj  
annuitant 年金受益人 Fh'Jb*|Q  
annuity 年金 ~cjvo?)&e;  
annuity contract 年金合约 %y q}4[S+o  
annuity on human life 人寿年金 K2QD&!4/T2  
antecedent debt 先前的债项 .(-3L9T }  
ante-dated cheque 倒填日期支票 7Fp2=j  
anticipated expenditure 预期开支 n|.;g!QDA  
anticipated net profit 预期纯利 q,GL#L  
anticipated revenue 预期收入 4/4IZfznX  
anti-inflation measure 反通货膨胀措施 vhC"f*  
anti-inflationary stance 反通货膨胀立场 BG"6jQh  
apparent deficit 表面赤字 @h]H_  
apparent financial solvency 表面偿债能力 Syk^7l  
apparent partner 表面合伙人 ~U|te_l  
application for personal assessment 个人入息课税申请书 XV&3h>5  
application of fund 资金应用 :vjbuqN]  
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 =6$(m}(74  
appointed actuary 委任精算师 g;pFT  
appointed auditor 委任核数师；委任审计师 ;k0*@c*  
appointed trustee 委任的受托人 uD"Voh|]=  
appointer 委任人 Sv ,_G'  
apportioned pro rata 按比例分摊 rZEu@6
3  
apportionment 分配；分摊 s5.2gu|"%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 & Lw| t_y  
apportionment formula 分摊方程式
@;0Ep0[  
apportionment of estate duty 遗产税的分摊 waC%o%fD  
appraisal 估价；评估 -[=`bHo  
appreciable growth 可观增长 >\'yj| U,  
appreciable impact 显着影响
"7g: u-  
appreciable increase 可观增长 ktCh*R[`  
appreciation 增值；升值 <Wd$6  
appreciation against other currencies 相对其他货币升值 l},%g%}iMU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C9h8d
 
appreciation tax 增值税 #L"h>,b  
appropriation 拨款；拨用；拨付 K"#}R<k8:A  
appropriation account 拨款帐目 {9)f~EbM!  
Appropriation Bill 拨款法案 __QTlj  
appropriation-in-aid system 补助拨款办法 nT>?}/S  
approved assets 核准资产 wcO+P7g  
approved basket stock 认可一篮子证券 EQ28pAZ  
approved budget 核准预算 (8I0%n}.Zo  
approved charitable donation 认可慈善捐款 e\89;)  
approved charitable institution 认可慈善机构 d+(~{xK:  
approved currency 核准货币；认可货币 (w.B_9#  
approved estimates 核准预算 AA66^/t  
approved estimates of expenditure 核准开支预算 V
bN]z:  
approved overseas insurer 核准海外保险人 @*oi1
_q  
approved overseas trust company 核准海外信托公司 z|9 ^T@)  
approved pooled investment fund 核准汇集投资基金 |^1eL I  
approved provident fund scheme 认可公积金计划 m*'#`vIbb  
approved provision 核准拨款 . &e,8  
approved redeemable share 核准可赎回股份 D526X0  
approved regional stock 认可地区性证券 eRGip2^cq+  
approved retirement scheme 认可退休金计划 u!Z&c7kPI  
approved subordinated loan 核准附属贷款 G -;Yua2\  
arbitrage 套戥；套汇；套利 hi37p1t   
arbitrageur 套戥者；套汇者 W46sKD;\^W  
arbitrary amount 临时款项 %>f:m!.  
arrangement 措施；安排；协定 g$<@!  
arrears 欠款 .(sT?M`\J  
arrears of pay 欠付薪酬 =$m|M m[a  
arrears of revenue 逾期未收税款；逾期未收的帐项 aAX 8m  
articles of association 组织章程；组织细则；组织章程细则 Rzb] mM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o5)U3U1|  
ascertainment of profit 确定利润 8Vq,J:+  
"Asia Clear" “亚洲结算系统”