[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 =`Pgo5A  
allotment notice 股份配售通知；配股通知 R<I)}<g(A3  
allotment of shares 股份分配 j|c  
allowable 可获宽免；免税的 8m\*~IX=  
allowable business loss 可扣除的营业亏损 8GgZAu'X  
allowable expenses 可扣税的支出 KLrxlD4\  
allowance 免税额；津贴；备抵；准备金 Lk9X>`b#B  
allowance for debts 债项的免税额 _o`+c wc  
allowance for depreciation by wear and tear 耗损折旧免税额 w3WBgH  
allowance for funeral expenses 殡殓费的免税额 7j| ^ZuI+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4}E|CD/p
Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 =dSH8C"  
allowance to debtor 给债务人的津贴 ).0kl wfV  
alteration of capital 资本更改 Fuq ;4UcbL  
alternate trustee 候补受托人 )O*\}6:S  
amalgamation 合并 fP# !ywgr%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +}[M&D  
ambit of charges 征税范围；收费范围 ROsR;C0!  
amended valuation 经修订的估值 jfF   
American Commodities Exchange 美国商品交易所 ?5-Y'(r  
American Express Bank Limited 美国运通银行 )_BQ@5NK  
American Stock Exchange 美国证券交易所 0h=NbLr|S-  
amortization 摊销 @)k/t>r(  
amount due from banks 存放银行同业的款项  ~ "Xcd8:  
amount due from banks abroad 存放海外银行同业的款项 |C"( K-do  
amount due from holding companies 控股公司欠款 |qTvy,U[  
amount due from local banks 存放本港银行同业的款项 &8$Gyu  
amount due to banks 银行同业的存款 X?whyD)vE@  
amount due to banks abroad 海外银行同业的存款 AtU%S9  
amount due to holding companies 控股公司存款 imw,Nb  
amount due to local banks 本港银行同业的存款 .Nt;J,U  
amount due to outport banks 外埠银行同业的存款 v,]-;V ~<  
amount for note issue 发行纸币的款额 AH-B/c5  
amount of bond 担保契据的款额 ]t0]fb[J  
amount of consideration 代价款额 tZ \e:AAi  
amount of contribution 供款数额 f3PDLQA  
amount of indebtedness 负债款额 &GYnGrw?@  
amount of principal of the loan 贷款本金额 I(m*%>
 
amount of rates chargeable 应征差饷数额 R `K1L!`3  
amount of share capital 股本额 ~i_YrTp  
amount of sums assured 承保款额 6.5 E d-  
amount of variation 变动幅度 Jj%"
  
amount of vote 拨款数额 !r^fX=X>'  
amount payable 应付款额 gOb"-;Zw  
amount receivable 应收款额 Ql>bsr}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P! cfe@;<4  
analysis 分析 k0r93xa  
ancillary risk 附属风险 1?I_fA}  
annual account 周年帐目；周年帐目报表；年度决算；年结 4,EX2  
annual accounting date 年结日期 =)b!M^=X-a  
annual allowance 每年免税额；年积金；年度津贴；年津 %Yw?!GvL[  
annual balance 年度余额 lC.Q61J@  
annual disposable income 每年可动用收入 T8^`<gr.  
annual estimates 周年预算 gpT~3c;l=  
annual fee 年费 'k'"+  
annual general meeting 周年大会 q
kXnpv  
annual growth rate 年增率；每年增长率 ~aBf.  
annual long-term supplement 长期个案每年补助金 d)>b/0CZ  
annual pensionable emolument 可供计算退休金的年薪 u~c75Mk_v  
annual report 年报 Dc@OrQu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +-X 68`  
annual return 周年报表；周年申报表；每年报税表格 ?kM2/a"{G  
Annual Return Rules 《周年报表规则》 ^=Dz)95c  
annual review of consumer prices 每年消费物价回顾 R1C}S  
annual roll-forward basis 逐年延展方式 CKE):kHu  
annual salary 年薪 N=T 0Td  
annual statement 年度报表；年度决算表 Z1}@N/>>  
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 #nq$^H  
annuitant 年金受益人 Efp[K}Z^$  
annuity 年金 l"zwH  
annuity contract 年金合约 l4bLN  
annuity on human life 人寿年金 F:7 d}Jx  
antecedent debt 先前的债项 jWL%*dJrN  
ante-dated cheque 倒填日期支票 E]O/'-
 
anticipated expenditure 预期开支 *3iEO>  
anticipated net profit 预期纯利 rSa=NpFxLu  
anticipated revenue 预期收入 8AVtUU  
anti-inflation measure 反通货膨胀措施 T{So2@_&  
anti-inflationary stance 反通货膨胀立场 *$]50 \W  
apparent deficit 表面赤字 CL3b+r  
apparent financial solvency 表面偿债能力 DuQW?9^232  
apparent partner 表面合伙人 A('o&H  
application for personal assessment 个人入息课税申请书 ;RK;kdZ  
application of fund 资金应用 i& TWIl8  
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 [a_'pAH  
appointed actuary 委任精算师 "IHFme@^  
appointed auditor 委任核数师；委任审计师 K+\2cf?bU  
appointed trustee 委任的受托人 6Vgxfic  
appointer 委任人 dI +Y1Vq  
apportioned pro rata 按比例分摊 LzTdi%u$0|  
apportionment 分配；分摊 yGY:EvH^?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M3G ecjR  
apportionment formula 分摊方程式 4#,,_
\r  
apportionment of estate duty 遗产税的分摊 kGmz1S}2
 
appraisal 估价；评估 S3UJ)@ E  
appreciable growth 可观增长 (u4'*[o\t  
appreciable impact 显着影响 W m&*  
appreciable increase 可观增长 r$:hiE@  
appreciation 增值；升值 TKp2C5bX  
appreciation against other currencies 相对其他货币升值 F'-,Ksn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $[g#P^  
appreciation tax 增值税
GdYQq.  
appropriation 拨款；拨用；拨付 a9u2Wlz  
appropriation account 拨款帐目 _WR/]1R  
Appropriation Bill 拨款法案 :6:,s#av  
appropriation-in-aid system 补助拨款办法 Pcjrv:0$  
approved assets 核准资产 l(9AwVoAR|  
approved basket stock 认可一篮子证券 ,8.$!Zia  
approved budget 核准预算 v|
M T^.  
approved charitable donation 认可慈善捐款 O\SH;y,N  
approved charitable institution 认可慈善机构 ix hF,F
 
approved currency 核准货币；认可货币 1N[9\Yi  
approved estimates 核准预算 &5[B\yv  
approved estimates of expenditure 核准开支预算 uPy5<c  
approved overseas insurer 核准海外保险人 U.WXh(`%  
approved overseas trust company 核准海外信托公司 nDS\2  
approved pooled investment fund 核准汇集投资基金 &hUEOif  
approved provident fund scheme 认可公积金计划 (tyky&$!  
approved provision 核准拨款 w^9< I]  
approved redeemable share 核准可赎回股份 {FX]1:  
approved regional stock 认可地区性证券 Z~w2m6;s  
approved retirement scheme 认可退休金计划 Vr@tSc&  
approved subordinated loan 核准附属贷款 LzxO=+=9!q  
arbitrage 套戥；套汇；套利 \Q^grX  
arbitrageur 套戥者；套汇者 GYg .B<Q.  
arbitrary amount 临时款项 ,^7]F"5
 
arrangement 措施；安排；协定 g^}C/~b[  
arrears 欠款 p~NHf\  
arrears of pay 欠付薪酬 yDJy'Z_F{  
arrears of revenue 逾期未收税款；逾期未收的帐项 D|amKW7  
articles of association 组织章程；组织细则；组织章程细则 zwU1(?]I{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  Xr:s-
L  
ascertainment of profit 确定利润 G`;\"9t5h  
"Asia Clear" “亚洲结算系统”