[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 )DMbO"7  
allotment notice 股份配售通知；配股通知 ;d:7\  
allotment of shares 股份分配 nor`w,2VF  
allowable 可获宽免；免税的 bfgLU.1I  
allowable business loss 可扣除的营业亏损 ?jnEHn  
allowable expenses 可扣税的支出 ;H.r6  
allowance 免税额；津贴；备抵；准备金 de[_T%A  
allowance for debts 债项的免税额 \)hmg  
allowance for depreciation by wear and tear 耗损折旧免税额 O"GzeEY7  
allowance for funeral expenses 殡殓费的免税额 .H"gH-I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 RIlPH~  
allowance for repairs and outgoings 修葺及支出方面的免税额 nS#;<p$\  
allowance to debtor 给债务人的津贴 %' Fc%3  
alteration of capital 资本更改 fpUX @b  
alternate trustee 候补受托人 = 8n*%NC  
amalgamation 合并 JaEyVe  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z$A5p4=B'^  
ambit of charges 征税范围；收费范围 -xXM/3g1u  
amended valuation 经修订的估值 O;r8l+  
American Commodities Exchange 美国商品交易所 %* 8QLI  
American Express Bank Limited 美国运通银行 #PGExN3e  
American Stock Exchange 美国证券交易所 42~;/4  
amortization 摊销 F6Ixu_s  
amount due from banks 存放银行同业的款项 2C>PxA6l  
amount due from banks abroad 存放海外银行同业的款项 ~2H)#`\ac8  
amount due from holding companies 控股公司欠款 )xU70:X  
amount due from local banks 存放本港银行同业的款项 gi8kYHldH  
amount due to banks 银行同业的存款 >r3Wo%F'  
amount due to banks abroad 海外银行同业的存款 71eD~fNdx  
amount due to holding companies 控股公司存款 rB\UNXy  
amount due to local banks 本港银行同业的存款 ;a|A1DmZ  
amount due to outport banks 外埠银行同业的存款 ;X>KP,/r$  
amount for note issue 发行纸币的款额 ' x|B'  
amount of bond 担保契据的款额 cuHs`{u@P  
amount of consideration 代价款额 w t}a`hxu  
amount of contribution 供款数额 ~lMsD~$sO  
amount of indebtedness 负债款额 h&XyMm9C  
amount of principal of the loan 贷款本金额 H$ v4N8D8I  
amount of rates chargeable 应征差饷数额 }x+{=%~N  
amount of share capital 股本额 L/shF}<  
amount of sums assured 承保款额 cCwT0O#d  
amount of variation 变动幅度 #Ew}@t9  
amount of vote 拨款数额 [}Nfs3IlBw  
amount payable 应付款额 ($-o"y"x  
amount receivable 应收款额 SU:Cm:$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V%+KJ}S!Z  
analysis 分析 b`IC)xN$  
ancillary risk 附属风险 @|M10r9E  
annual account 周年帐目；周年帐目报表；年度决算；年结 v/)dsSNZ0u  
annual accounting date 年结日期 tG6 o^  
annual allowance 每年免税额；年积金；年度津贴；年津 dW91nTQ:  
annual balance 年度余额 IV\@GM:ait  
annual disposable income 每年可动用收入 5s0H4?S  
annual estimates 周年预算 jtA Yp3M-$  
annual fee 年费 =,sMOJc>  
annual general meeting 周年大会 'tOo0Zgc  
annual growth rate 年增率；每年增长率 5(,
WN  
annual long-term supplement 长期个案每年补助金
*`\>J.  
annual pensionable emolument 可供计算退休金的年薪 P5Fm<f8\  
annual report 年报 :f`1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w>#~_x,`  
annual return 周年报表；周年申报表；每年报税表格 Tf+B<B:  
Annual Return Rules 《周年报表规则》 `XTu$+  
annual review of consumer prices 每年消费物价回顾 _3`{wzMA  
annual roll-forward basis 逐年延展方式 (FBKP#x)^  
annual salary 年薪 R|_?yV[  
annual statement 年度报表；年度决算表 z19y>j
 
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 <K)^MLgN  
annuitant 年金受益人 0 {w?u%'  
annuity 年金 =U?"#   
annuity contract 年金合约 K }r%OOn0  
annuity on human life 人寿年金 rZ^DiFR  
antecedent debt 先前的债项 Y40{v(Pi  
ante-dated cheque 倒填日期支票 Yu'lD`G  
anticipated expenditure 预期开支 g5H+2lSC  
anticipated net profit 预期纯利 sLCL\dWT  
anticipated revenue 预期收入 H -`7T;t~  
anti-inflation measure 反通货膨胀措施 nU/v(lN  
anti-inflationary stance 反通货膨胀立场 m]V5}-?al  
apparent deficit 表面赤字 >RR
b8=[J  
apparent financial solvency 表面偿债能力 h!$W^Tm2g  
apparent partner 表面合伙人 #[2]B8NZ  
application for personal assessment 个人入息课税申请书 &K}!R$[,:P  
application of fund 资金应用
%c [by  
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 ~v2_vEu}JX  
appointed actuary 委任精算师 m(?M]CH(A  
appointed auditor 委任核数师；委任审计师 '9-8_;  
appointed trustee 委任的受托人 RXh
/[t+  
appointer 委任人 H!,#Z7s  
apportioned pro rata 按比例分摊 poeKY[].  
apportionment 分配；分摊 %U'YOE6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e1K,4Bq  
apportionment formula 分摊方程式 >0{{loqq  
apportionment of estate duty 遗产税的分摊 U$qSMkj6RK  
appraisal 估价；评估 ;A1pqHr  
appreciable growth 可观增长 \6*3&p  
appreciable impact 显着影响 C";F's)  
appreciable increase 可观增长 MAhcwmZNy  
appreciation 增值；升值 EI]NOG 0  
appreciation against other currencies 相对其他货币升值 UT+B*?,h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lQldW|S>  
appreciation tax 增值税 R
j1Z  
appropriation 拨款；拨用；拨付 GV* B$  
appropriation account 拨款帐目 Lylw('zZ  
Appropriation Bill 拨款法案 GYZzWN}U  
appropriation-in-aid system 补助拨款办法 _a^% V9t  
approved assets 核准资产 nRJcYl~ Y  
approved basket stock 认可一篮子证券 na_Y<R`  
approved budget 核准预算 RD<l<+C^~  
approved charitable donation 认可慈善捐款 lQY?!oj&q  
approved charitable institution 认可慈善机构 Zn|vT&:Hg  
approved currency 核准货币；认可货币 -Y{P"!p0  
approved estimates 核准预算 [<7Hy,xr_  
approved estimates of expenditure 核准开支预算 8v_HIx0xu  
approved overseas insurer 核准海外保险人 Av]<[ F/  
approved overseas trust company 核准海外信托公司
sd xl@  
approved pooled investment fund 核准汇集投资基金 r1
)Og  
approved provident fund scheme 认可公积金计划 x)h5W+$  
approved provision 核准拨款 4l560Fb'U  
approved redeemable share 核准可赎回股份 pS;jrq I#  
approved regional stock 认可地区性证券 _m#M^<0n  
approved retirement scheme 认可退休金计划 D^$Nn*i;U  
approved subordinated loan 核准附属贷款 \|RP-8  
arbitrage 套戥；套汇；套利 Y]Td+Zi  
arbitrageur 套戥者；套汇者 5Z,^46J  
arbitrary amount 临时款项 ?dY}xE  
arrangement 措施；安排；协定 y7txIe!<5  
arrears 欠款 CQ9B;i`  
arrears of pay 欠付薪酬 weYP^>gH'  
arrears of revenue 逾期未收税款；逾期未收的帐项 G
BV]7.  
articles of association 组织章程；组织细则；组织章程细则 g`k_o<'JC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L]I)E`s  
ascertainment of profit 确定利润 QG$LbuZ`  
"Asia Clear" “亚洲结算系统”