[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 :j#Fq d[DF  
allotment notice 股份配售通知；配股通知 {{4Sgb  
allotment of shares 股份分配 8 =<&9TmE  
allowable 可获宽免；免税的 <~!R|5sK  
allowable business loss 可扣除的营业亏损 -u'BK@;
  
allowable expenses 可扣税的支出 'St\$X  
allowance 免税额；津贴；备抵；准备金 lWYgIpw  
allowance for debts 债项的免税额 ?`D/#P  
allowance for depreciation by wear and tear 耗损折旧免税额 {d,~=s0T  
allowance for funeral expenses 殡殓费的免税额 a<`s'N1G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y{\K: 
 
allowance for repairs and outgoings 修葺及支出方面的免税额 Gl>_C@n0h  
allowance to debtor 给债务人的津贴 m:XMF)tW  
alteration of capital 资本更改 mo3HUXf}8  
alternate trustee 候补受托人 $5/lU }To  
amalgamation 合并 lAPvphO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7~Md6.FtM  
ambit of charges 征税范围；收费范围 3DO ^vV  
amended valuation 经修订的估值 ;v1&Rs  
American Commodities Exchange 美国商品交易所 wi/dR}*A  
American Express Bank Limited 美国运通银行 5S?+03h~  
American Stock Exchange 美国证券交易所 8L*P!j9`EY  
amortization 摊销 R k).D6  
amount due from banks 存放银行同业的款项 rYMHc@a9(  
amount due from banks abroad 存放海外银行同业的款项 U: Q&sq8U  
amount due from holding companies 控股公司欠款 =XT}&D6  
amount due from local banks 存放本港银行同业的款项 ueazAsk3g  
amount due to banks 银行同业的存款 N-Nq*  
amount due to banks abroad 海外银行同业的存款 T"$yh2tSY  
amount due to holding companies 控股公司存款 zcNv T  
amount due to local banks 本港银行同业的存款 42: 6=\  
amount due to outport banks 外埠银行同业的存款 \.<V ~d?  
amount for note issue 发行纸币的款额 I=I'O?w  
amount of bond 担保契据的款额 (AnM_s
 
amount of consideration 代价款额 S20L@e"U  
amount of contribution 供款数额 x:)8+Rn}  
amount of indebtedness 负债款额 AGxG*KuZ  
amount of principal of the loan 贷款本金额 JH;\wfrD  
amount of rates chargeable 应征差饷数额 7R=cxD&  
amount of share capital 股本额 xui.63/  
amount of sums assured 承保款额 )tyhf(p6  
amount of variation 变动幅度 eD481r  
amount of vote 拨款数额 #\]:lr{>?4  
amount payable 应付款额 Xr@]7: ,  
amount receivable 应收款额 AG$S;)Yl9c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >)3[CU,  
analysis 分析 zLxO\R!d  
ancillary risk 附属风险 8 3wa{m:  
annual account 周年帐目；周年帐目报表；年度决算；年结 gOA  
annual accounting date 年结日期 ED={OZD8  
annual allowance 每年免税额；年积金；年度津贴；年津 }t[?g)"M#-  
annual balance 年度余额 _JjR= m  
annual disposable income 每年可动用收入 @;we4G 5  
annual estimates 周年预算 #J
H#Qg  
annual fee 年费  !Z'x h +  
annual general meeting 周年大会 D|}%(N@sl  
annual growth rate 年增率；每年增长率 6:(*
u{  
annual long-term supplement 长期个案每年补助金 Sb&[V>!2^  
annual pensionable emolument 可供计算退休金的年薪 CN$wlhs  
annual report 年报 *L3>:],7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }0P5~]S<5A  
annual return 周年报表；周年申报表；每年报税表格 H7KcP
N (0  
Annual Return Rules 《周年报表规则》 :!h1S`wS  
annual review of consumer prices 每年消费物价回顾 /{
';\?w  
annual roll-forward basis 逐年延展方式 2%'iTXF  
annual salary 年薪 9o]h}Xc  
annual statement 年度报表；年度决算表 x05yU  
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 I'h6!N"  
annuitant 年金受益人 y%21`y&Os  
annuity 年金 +d0&(b  
annuity contract 年金合约 MW^,l=kqW)  
annuity on human life 人寿年金 SG{> t*E  
antecedent debt 先前的债项 Q}N.DM@d3  
ante-dated cheque 倒填日期支票 cbo ue LEt  
anticipated expenditure 预期开支 ix<sorR H  
anticipated net profit 预期纯利 S(c,Sinc  
anticipated revenue 预期收入 5m`@ 4%)zp  
anti-inflation measure 反通货膨胀措施 .&A S-">Z  
anti-inflationary stance 反通货膨胀立场 _Kp{
b"G  
apparent deficit 表面赤字 F8J;L]
(Dq  
apparent financial solvency 表面偿债能力 9~^%v zM  
apparent partner 表面合伙人 LP8Stj JP  
application for personal assessment 个人入息课税申请书 a3wTcp "r  
application of fund 资金应用 J1^6p*]GX  
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 meHAa`  
appointed actuary 委任精算师 lH6z
Z8rh  
appointed auditor 委任核数师；委任审计师 d?RKobk  
appointed trustee 委任的受托人 w a!g/\  
appointer 委任人 ;hz"`{(JY  
apportioned pro rata 按比例分摊 ]OE{qXr{  
apportionment 分配；分摊 dcMWCK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $q]:m+Fm
 
apportionment formula 分摊方程式 30(O]@f~  
apportionment of estate duty 遗产税的分摊 7(m4,l+(  
appraisal 估价；评估 ,!BiB*  
appreciable growth 可观增长 E-NuCP%|c  
appreciable impact 显着影响 4}FuoQL  
appreciable increase 可观增长 Kf<-PA  
appreciation 增值；升值 7-"ml\z  
appreciation against other currencies 相对其他货币升值 }xx[=t=nUf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9Z,vpTE
 
appreciation tax 增值税 :"9 :J  
appropriation 拨款；拨用；拨付 $= '_$wG 8  
appropriation account 拨款帐目 N#-P}\Q9  
Appropriation Bill 拨款法案 }LDH/# u  
appropriation-in-aid system 补助拨款办法 28u)q2s^W|  
approved assets 核准资产 B{wx"mK  
approved basket stock 认可一篮子证券 `p@YV(  
approved budget 核准预算 #{
)=%5=c  
approved charitable donation 认可慈善捐款 _L mDF8Q(  
approved charitable institution 认可慈善机构 / c1=`OJ  
approved currency 核准货币；认可货币 %(GWR@mfC  
approved estimates 核准预算 3;(6tWWLT  
approved estimates of expenditure 核准开支预算 d`D<PT(\  
approved overseas insurer 核准海外保险人 x | =  
approved overseas trust company 核准海外信托公司 pei-R  
approved pooled investment fund 核准汇集投资基金 w(O/mUDX  
approved provident fund scheme 认可公积金计划 U^ trZ])  
approved provision 核准拨款 (|_1ku3!  
approved redeemable share 核准可赎回股份 / AFn8=9'^  
approved regional stock 认可地区性证券 >=|Dir  
approved retirement scheme 认可退休金计划 b !FX]d1~k  
approved subordinated loan 核准附属贷款 wu5]S)?*  
arbitrage 套戥；套汇；套利 xEN ""*Q  
arbitrageur 套戥者；套汇者 qJ=4HlLno  
arbitrary amount 临时款项 EQDsbG0x  
arrangement 措施；安排；协定 =W(mZ#*vdY  
arrears 欠款 zQJ9V\0  
arrears of pay 欠付薪酬 ]iewukB4  
arrears of revenue 逾期未收税款；逾期未收的帐项 v\>!J?  
articles of association 组织章程；组织细则；组织章程细则 {VBx;A3*I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z;6Tp  
ascertainment of profit 确定利润 gWm -}Nb4  
"Asia Clear" “亚洲结算系统”