[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 S_`W@cp[  
allotment notice 股份配售通知；配股通知 X"laZd947>  
allotment of shares 股份分配 2f s9JP{^0  
allowable 可获宽免；免税的
g2!0vB>  
allowable business loss 可扣除的营业亏损 NEZH<#  
allowable expenses 可扣税的支出 .Y+mwvLpRG  
allowance 免税额；津贴；备抵；准备金 d5 N)^\z  
allowance for debts 债项的免税额 "<7$2!  
allowance for depreciation by wear and tear 耗损折旧免税额 #!( Zn:[  
allowance for funeral expenses 殡殓费的免税额 ngtuYASc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lF)0aDk'h  
allowance for repairs and outgoings 修葺及支出方面的免税额 /IrKpmbq  
allowance to debtor 给债务人的津贴 3`mC"ab /  
alteration of capital 资本更改 eOO!jrT:  
alternate trustee 候补受托人 ux)<&p.  
amalgamation 合并 y-D>xV
)n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~:R4))qpg  
ambit of charges 征税范围；收费范围 :Fw *r|  
amended valuation 经修订的估值 6(!,H<bON  
American Commodities Exchange 美国商品交易所 W,0KBkkp  
American Express Bank Limited 美国运通银行 &3!i@2d;3f  
American Stock Exchange 美国证券交易所 ^[k6]
1h  
amortization 摊销  gvvFU,2  
amount due from banks 存放银行同业的款项 H0 {Mlu9  
amount due from banks abroad 存放海外银行同业的款项  pb,{$A  
amount due from holding companies 控股公司欠款 lqhHb
B  
amount due from local banks 存放本港银行同业的款项 ABd153oW"  
amount due to banks 银行同业的存款 :-W$PIBe  
amount due to banks abroad 海外银行同业的存款 J(H??9(s  
amount due to holding companies 控股公司存款 I8XGU)  
amount due to local banks 本港银行同业的存款 d#x8O4S%i2  
amount due to outport banks 外埠银行同业的存款 s0x@ u  
amount for note issue 发行纸币的款额 OJh+[bf"  
amount of bond 担保契据的款额 &Z;Eu'ia  
amount of consideration 代价款额 ^!zJf7(+<>  
amount of contribution 供款数额 ;igEIGR  
amount of indebtedness 负债款额 ! hOOpZf7  
amount of principal of the loan 贷款本金额 +H5 jRw  
amount of rates chargeable 应征差饷数额 _N[^Hl`\  
amount of share capital 股本额 Yb,G^+;  
amount of sums assured 承保款额 a,en8+r]  
amount of variation 变动幅度 ~hxeD" w  
amount of vote 拨款数额 NZC<m$')  
amount payable 应付款额 1q;I7_{ 2
 
amount receivable 应收款额 3 hp tP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t!+%g) @  
analysis 分析 \!? P
hNv  
ancillary risk 附属风险 AZBY, :>D  
annual account 周年帐目；周年帐目报表；年度决算；年结 C5W-B8>  
annual accounting date 年结日期 _&8KB1~
 
annual allowance 每年免税额；年积金；年度津贴；年津 zmrX%!CW  
annual balance 年度余额 OP\^c  
annual disposable income 每年可动用收入 RMs1{64:  
annual estimates 周年预算 am)J'i,  
annual fee 年费 Lt#:R\;&  
annual general meeting 周年大会 \Ho#[k=y*/  
annual growth rate 年增率；每年增长率 EH E6-^F  
annual long-term supplement 长期个案每年补助金 1bFEx_  
annual pensionable emolument 可供计算退休金的年薪 "X!_37kQ  
annual report 年报 ,sy/rV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `zV-1)=  
annual return 周年报表；周年申报表；每年报税表格 sIQMUC[!
 
Annual Return Rules 《周年报表规则》 g]TI8&tP!L  
annual review of consumer prices 每年消费物价回顾 Xj(k(>7V  
annual roll-forward basis 逐年延展方式 =r@ie >*U  
annual salary 年薪 g*\v}6 h  
annual statement 年度报表；年度决算表 eN7yjd'Y6  
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 }T^v7 LY  
annuitant 年金受益人 1dXO3hot  
annuity 年金 _^,[
wD  
annuity contract 年金合约 _
s=Pk[e  
annuity on human life 人寿年金 & t@  
antecedent debt 先前的债项 s^x ,S  
ante-dated cheque 倒填日期支票 d&3I>E $UP  
anticipated expenditure 预期开支 Vo58Nz:%  
anticipated net profit 预期纯利 !'UsC6Y4  
anticipated revenue 预期收入 9EY_R&Yq%  
anti-inflation measure 反通货膨胀措施 |7 W6I$Xl  
anti-inflationary stance 反通货膨胀立场 xDAA`G  
apparent deficit 表面赤字 \&|w;  
apparent financial solvency 表面偿债能力 %%H. &*i,  
apparent partner 表面合伙人 4$#ia F  
application for personal assessment 个人入息课税申请书 kK_>*iCMo  
application of fund 资金应用 yO6
9p  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 [Nzg 8FP  
appointed actuary 委任精算师 m'vOFP)'  
appointed auditor 委任核数师；委任审计师 pRyS8'  
appointed trustee 委任的受托人 IcNIuv  
appointer 委任人  Q-3J0=  
apportioned pro rata 按比例分摊 hJL0M!  
apportionment 分配；分摊 ~(L <uFU V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~S<F  
apportionment formula 分摊方程式 6!Ap;O^*  
apportionment of estate duty 遗产税的分摊 Y$DgL h  
appraisal 估价；评估 X/C54%T ~  
appreciable growth 可观增长 & m";D  
appreciable impact 显着影响 5&7?0h+I  
appreciable increase 可观增长 (]# JpQ  
appreciation 增值；升值 0yEyt7 ~@  
appreciation against other currencies 相对其他货币升值 E`LIENm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _}%#Yz  
appreciation tax 增值税 z4OR UQ  
appropriation 拨款；拨用；拨付 7G #e~,M5  
appropriation account 拨款帐目 4~J1pcBno%  
Appropriation Bill 拨款法案 &-.eu  
appropriation-in-aid system 补助拨款办法 bJ5z??  
approved assets 核准资产 5v03<m0`y  
approved basket stock 认可一篮子证券 L.~]qs|G/K  
approved budget 核准预算 ^i,0
n}>  
approved charitable donation 认可慈善捐款 Xf/<.5A  
approved charitable institution 认可慈善机构 )#TJw@dNf^  
approved currency 核准货币；认可货币 GA@Q:n8UuR  
approved estimates 核准预算 7m)ykq:?  
approved estimates of expenditure 核准开支预算 'm.XmVZL%  
approved overseas insurer 核准海外保险人 \<
+47+  
approved overseas trust company 核准海外信托公司 InGbV+ I  
approved pooled investment fund 核准汇集投资基金 t~=@r9`S  
approved provident fund scheme 认可公积金计划 Hr.JZ>~<  
approved provision 核准拨款 $@!&ML  
approved redeemable share 核准可赎回股份 \7?MUa.4  
approved regional stock 认可地区性证券 IpVwnNj!}  
approved retirement scheme 认可退休金计划 rsj}hS$  
approved subordinated loan 核准附属贷款 1OGv+b)  
arbitrage 套戥；套汇；套利 kj"_Y"q=  
arbitrageur 套戥者；套汇者 vxfh1B&  
arbitrary amount 临时款项 9w<_XXQ  
arrangement 措施；安排；协定 GHrT?zEX  
arrears 欠款 fv7g93  
arrears of pay 欠付薪酬 9>Z#o<*_/  
arrears of revenue 逾期未收税款；逾期未收的帐项 aNEy1-/(\  
articles of association 组织章程；组织细则；组织章程细则 nylIP */  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Bc,z]  
ascertainment of profit 确定利润  CAObC%  
"Asia Clear" “亚洲结算系统”