[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 x24&mWgU  
allotment notice 股份配售通知；配股通知 7'R7J"sY`|  
allotment of shares 股份分配 9+:<RFJ  
allowable 可获宽免；免税的 w,zm!  
allowable business loss 可扣除的营业亏损 FyRr/0 C>  
allowable expenses 可扣税的支出 ]!cLFXa  
allowance 免税额；津贴；备抵；准备金 'UB"z{w%  
allowance for debts 债项的免税额 Lg+cHaA  
allowance for depreciation by wear and tear 耗损折旧免税额 (sEZNo5n  
allowance for funeral expenses 殡殓费的免税额 5hp)Z7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KwhATYWQb  
allowance for repairs and outgoings 修葺及支出方面的免税额 "qw.{{:tf  
allowance to debtor 给债务人的津贴 Tnb5tHjnh  
alteration of capital 资本更改 0Yfz?: 
e  
alternate trustee 候补受托人 {Ty?OZ  
amalgamation 合并 -
_BjzA|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %DhLU~VX  
ambit of charges 征税范围；收费范围 PfJfa/#pA  
amended valuation 经修订的估值 tflUy\H>  
American Commodities Exchange 美国商品交易所 sKDL=c;?j  
American Express Bank Limited 美国运通银行 '! ~ s=  
American Stock Exchange 美国证券交易所 {e83 A/{  
amortization 摊销 kj '  
amount due from banks 存放银行同业的款项 ;ZR^9%+y9  
amount due from banks abroad 存放海外银行同业的款项 N-}|!pqb  
amount due from holding companies 控股公司欠款 Vet<,;Te  
amount due from local banks 存放本港银行同业的款项 GD#W=O  
amount due to banks 银行同业的存款 
CV*  
amount due to banks abroad 海外银行同业的存款 wyv%c/Wl S  
amount due to holding companies 控股公司存款 \,yg@R  
amount due to local banks 本港银行同业的存款 TJkWL2r0c  
amount due to outport banks 外埠银行同业的存款 >`+lEob  
amount for note issue 发行纸币的款额 Xh`Oin}<  
amount of bond 担保契据的款额 ^Rmrre`uU  
amount of consideration 代价款额 }Z% j=c"d  
amount of contribution 供款数额 E# *`u  
amount of indebtedness 负债款额 &_$xMM,X  
amount of principal of the loan 贷款本金额 p *GAs C  
amount of rates chargeable 应征差饷数额 ~}s0~j~  
amount of share capital 股本额 ~{!,ZnO*  
amount of sums assured 承保款额 n2&M?MGX  
amount of variation 变动幅度 5!7vD|6  
amount of vote 拨款数额  qim|=  
amount payable 应付款额 )|<g\>/  
amount receivable 应收款额 Fzn#>`qG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !24g_R[3"  
analysis 分析 kI/%|L%6D  
ancillary risk 附属风险 1:Xg&4s  
annual account 周年帐目；周年帐目报表；年度决算；年结 2w/qH4  
annual accounting date 年结日期 8iN@n8O  
annual allowance 每年免税额；年积金；年度津贴；年津 $kn"S>jV  
annual balance 年度余额 jN2Xoh9  
annual disposable income 每年可动用收入 aN~x3G  
annual estimates 周年预算 n16TQe"8  
annual fee 年费 _Uup*#m  
annual general meeting 周年大会 EtA,ow  
annual growth rate 年增率；每年增长率 gEnc;q
b  
annual long-term supplement 长期个案每年补助金 *AA78G|  
annual pensionable emolument 可供计算退休金的年薪 8rSu,&<  
annual report 年报 mcSZ1d~,(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /G#W/Q  
annual return 周年报表；周年申报表；每年报税表格 G>W:3y  
Annual Return Rules 《周年报表规则》 pOIfKd  
annual review of consumer prices 每年消费物价回顾 ;V)94YT  
annual roll-forward basis 逐年延展方式 hV"2L4/E  
annual salary 年薪 +g8uV hC  
annual statement 年度报表；年度决算表 H9rZWc"*  
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 u %&4[zb  
annuitant 年金受益人 rcG-Vf@  
annuity 年金 $q$\  
annuity contract 年金合约 *mfPq"/  
annuity on human life 人寿年金 t[x[X4  
antecedent debt 先前的债项 kF7`R4Sz  
ante-dated cheque 倒填日期支票 D}EH9d  
anticipated expenditure 预期开支 nF{>RD  
anticipated net profit 预期纯利 rYk   
anticipated revenue 预期收入 5fud:k  
anti-inflation measure 反通货膨胀措施 j0IuuJ+  
anti-inflationary stance 反通货膨胀立场 f{f|frs  
apparent deficit 表面赤字 LX iis)1  
apparent financial solvency 表面偿债能力 0vdnM8N2  
apparent partner 表面合伙人 gj1l9>f>]a  
application for personal assessment 个人入息课税申请书 /lN09j  
application of fund 资金应用 KS(Ms*k;'  
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 ,ikn%l#cm  
appointed actuary 委任精算师 Xc7Qu?}  
appointed auditor 委任核数师；委任审计师 w0$l3^}z  
appointed trustee 委任的受托人 Lcy>!3q3~  
appointer 委任人 R86:1  
apportioned pro rata 按比例分摊 wq`\p['Q,  
apportionment 分配；分摊 wvg>SfV,e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8:t1%O$  
apportionment formula 分摊方程式 &?B\(?*  
apportionment of estate duty 遗产税的分摊 6Pu5 k;H  
appraisal 估价；评估 j=TG&#e  
appreciable growth 可观增长 %dA7`7j  
appreciable impact 显着影响 K9f7,/  
appreciable increase 可观增长 Cr%6c3aQ  
appreciation 增值；升值 ~CL^%\K  
appreciation against other currencies 相对其他货币升值 )ia$pes  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `PvGfmYOl  
appreciation tax 增值税 ?3Dsz  
appropriation 拨款；拨用；拨付 Gz
u $  
appropriation account 拨款帐目 XP_V  
Appropriation Bill 拨款法案 h5R5FzY0&  
appropriation-in-aid system 补助拨款办法 0i65.4sK  
approved assets 核准资产 B=J/HiwV)  
approved basket stock 认可一篮子证券 OgBZoTT  
approved budget 核准预算 b-,]21  
approved charitable donation 认可慈善捐款 &y=~:1&f  
approved charitable institution 认可慈善机构 -YP>mwSN?  
approved currency 核准货币；认可货币 /-jk_8@a  
approved estimates 核准预算 =8)q-{p3  
approved estimates of expenditure 核准开支预算 cE0Kvqe`  
approved overseas insurer 核准海外保险人 @ 6{U*vs  
approved overseas trust company 核准海外信托公司 _Vxk4KjP5  
approved pooled investment fund 核准汇集投资基金 Z]Iyj 97  
approved provident fund scheme 认可公积金计划 'HDbU#vD  
approved provision 核准拨款 zMQ|j_l9E  
approved redeemable share 核准可赎回股份 Gm1vVHAxv  
approved regional stock 认可地区性证券 H&zhYKw  
approved retirement scheme 认可退休金计划 3Q"4-pd  
approved subordinated loan 核准附属贷款 7A[`%.!F6  
arbitrage 套戥；套汇；套利 $N1UEvC%Q  
arbitrageur 套戥者；套汇者 # s'  
arbitrary amount 临时款项 _K"X  
arrangement 措施；安排；协定 gKGM|0u|r  
arrears 欠款 xlWT
Hn!j  
arrears of pay 欠付薪酬 O<v9i4*  
arrears of revenue 逾期未收税款；逾期未收的帐项 RW. >;|m  
articles of association 组织章程；组织细则；组织章程细则 B?tO&$s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )#l,RJ(  
ascertainment of profit 确定利润 "|l-NUe  
"Asia Clear" “亚洲结算系统”