[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 ;hJz'&UWQ  
allotment notice 股份配售通知；配股通知 "D7wt
pJ  
allotment of shares 股份分配 Y]:Ch (Q  
allowable 可获宽免；免税的 Q<2`ek  
allowable business loss 可扣除的营业亏损 b' fcWp0  
allowable expenses 可扣税的支出 jLF,R7t  
allowance 免税额；津贴；备抵；准备金 E}8wnrxf  
allowance for debts 债项的免税额 +L|-W9"@3  
allowance for depreciation by wear and tear 耗损折旧免税额 3 cF4xUIZ  
allowance for funeral expenses 殡殓费的免税额 W&;,7T8@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V8"m_  
allowance for repairs and outgoings 修葺及支出方面的免税额 _REAzxeS  
allowance to debtor 给债务人的津贴 h0;R*c  
alteration of capital 资本更改 V D.T=(  
alternate trustee 候补受托人 whh#J  (  
amalgamation 合并 GfL:0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +
$ 0wBU  
ambit of charges 征税范围；收费范围 /=S\v<z  
amended valuation 经修订的估值 3u~V&jl  
American Commodities Exchange 美国商品交易所 F`RPXY`ux  
American Express Bank Limited 美国运通银行 ]@hN&W(+x  
American Stock Exchange 美国证券交易所 7~m[:Eg6[s  
amortization 摊销 U\x$@J  
amount due from banks 存放银行同业的款项 tlpTq\;  
amount due from banks abroad 存放海外银行同业的款项 4O:y ?D/e  
amount due from holding companies 控股公司欠款 =R
jseTS  
amount due from local banks 存放本港银行同业的款项 Vl%UT@D|  
amount due to banks 银行同业的存款 =.ReM_.  
amount due to banks abroad 海外银行同业的存款 9y{R_  
amount due to holding companies 控股公司存款 .1A/hAdU  
amount due to local banks 本港银行同业的存款  -wQ@z6R  
amount due to outport banks 外埠银行同业的存款 vhKHiw9L  
amount for note issue 发行纸币的款额 vMeB2r<  
amount of bond 担保契据的款额 }5]7lGR  
amount of consideration 代价款额 dd:vQOF;  
amount of contribution 供款数额 :fA|J!^b[  
amount of indebtedness 负债款额 ,qT+Vqpr{  
amount of principal of the loan 贷款本金额 Vi'zSR28Z  
amount of rates chargeable 应征差饷数额 uXo?  
amount of share capital 股本额 w,eW?b  
amount of sums assured 承保款额 [K""6D  
amount of variation 变动幅度 K7=>o*p  
amount of vote 拨款数额 EClx+tz;`  
amount payable 应付款额 H_>9'(  
amount receivable 应收款额 *
IWWD\U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i2l/y,UX  
analysis 分析 *1g3,NMA  
ancillary risk 附属风险 @cu#rWiG  
annual account 周年帐目；周年帐目报表；年度决算；年结 XNQPyZ2@|b  
annual accounting date 年结日期 =;~*YD(%/  
annual allowance 每年免税额；年积金；年度津贴；年津 Mew,g:m:  
annual balance 年度余额 e&-MP;kgW9  
annual disposable income 每年可动用收入 Ox9M![fC  
annual estimates 周年预算 N<^)tR8+  
annual fee 年费 &.[I}KH|B  
annual general meeting 周年大会 m"GgaH3,  
annual growth rate 年增率；每年增长率 dry>TXG*  
annual long-term supplement 长期个案每年补助金 y_LFkZ
 
annual pensionable emolument 可供计算退休金的年薪 t_w2J=2  
annual report 年报 <HH\VG\H6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 : 22)` ;0  
annual return 周年报表；周年申报表；每年报税表格 u{LtyDnik  
Annual Return Rules 《周年报表规则》 /_1q)`NYy  
annual review of consumer prices 每年消费物价回顾 /B)`pF.n  
annual roll-forward basis 逐年延展方式 ?.^n, [2  
annual salary 年薪 /z`.-D(  
annual statement 年度报表；年度决算表 KpC!C9  
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 <kKuis6h  
annuitant 年金受益人 1 RVs!;  
annuity 年金 ^X ~S}MX  
annuity contract 年金合约 `APeS=< &  
annuity on human life 人寿年金 -8
:
/My  
antecedent debt 先前的债项 (/KeGgkhv  
ante-dated cheque 倒填日期支票 zx7A}rs3oX  
anticipated expenditure 预期开支 $ D.*r*c6  
anticipated net profit 预期纯利 %\T#Ik~3  
anticipated revenue 预期收入 5QP`2I_n  
anti-inflation measure 反通货膨胀措施 ng:B;; m  
anti-inflationary stance 反通货膨胀立场 ?D;7ut$~  
apparent deficit 表面赤字 B["jndyr  
apparent financial solvency 表面偿债能力 Tly*i"[&  
apparent partner 表面合伙人 Pye/o  
application for personal assessment 个人入息课税申请书 7ygz52  
application of fund 资金应用 Og7^7))  
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-N+FI  
appointed actuary 委任精算师 S4VM(~,o  
appointed auditor 委任核数师；委任审计师 rlY n"3%  
appointed trustee 委任的受托人 eI98J"h%?  
appointer 委任人 W:hTRq  
apportioned pro rata 按比例分摊 lJdrrR)w g  
apportionment 分配；分摊 Q7-'5s   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OV |n
/~  
apportionment formula 分摊方程式 )v\ A8)[  
apportionment of estate duty 遗产税的分摊 CbFO9q  
appraisal 估价；评估 z}F^HQ1  
appreciable growth 可观增长 (L`IL e*  
appreciable impact 显着影响 o_a'<7\#i  
appreciable increase 可观增长 %k @4}M>  
appreciation 增值；升值 #J^ >7v  
appreciation against other currencies 相对其他货币升值 |

? rO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M[P1hFuna  
appreciation tax 增值税 $B`ETI9g-N  
appropriation 拨款；拨用；拨付 )j!%`g  
appropriation account 拨款帐目 j\iNag(  
Appropriation Bill 拨款法案 M[cAfu  
appropriation-in-aid system 补助拨款办法 )JY#8,{w  
approved assets 核准资产 dF7
`V J2  
approved basket stock 认可一篮子证券 39A|6>-?  
approved budget 核准预算 +I+RNXR/{  
approved charitable donation 认可慈善捐款 Q5]rc`} 5  
approved charitable institution 认可慈善机构 ZEs^b  
approved currency 核准货币；认可货币 +mN8uU~(kx  
approved estimates 核准预算 .E;}.X  
approved estimates of expenditure 核准开支预算 x"A\Z-xxz  
approved overseas insurer 核准海外保险人 KQ ^E\,@o  
approved overseas trust company 核准海外信托公司 4U3 `g  
approved pooled investment fund 核准汇集投资基金 Q)\[wYMt  
approved provident fund scheme 认可公积金计划 xVTl  
approved provision 核准拨款 ~:*V'/2k  
approved redeemable share 核准可赎回股份 OZ/"W)  
approved regional stock 认可地区性证券 6=96^o*  
approved retirement scheme 认可退休金计划 *;T'=u_lR  
approved subordinated loan 核准附属贷款 2 ,krVb?<  
arbitrage 套戥；套汇；套利 XB a^ A  
arbitrageur 套戥者；套汇者 3;88a!AA!  
arbitrary amount 临时款项 c3WF!~1r  
arrangement 措施；安排；协定 \H 5t-w=  
arrears 欠款 )5fly%-r)  
arrears of pay 欠付薪酬 Q.Y 6  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,{_56j^d,  
articles of association 组织章程；组织细则；组织章程细则 SNf~%B?`L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yq!peFu  
ascertainment of profit 确定利润 1Se2@WR'  
"Asia Clear" “亚洲结算系统”