[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 %@o&*pF^,  
allotment notice 股份配售通知；配股通知 UUD\bWfn  
allotment of shares 股份分配 {Qm6?H  
allowable 可获宽免；免税的 2}597Hb   
allowable business loss 可扣除的营业亏损  K
zIt  
allowable expenses 可扣税的支出 o%$<LaQG5  
allowance 免税额；津贴；备抵；准备金 1 iquHn  
allowance for debts 债项的免税额 9*f2b.Aj  
allowance for depreciation by wear and tear 耗损折旧免税额 B{^`8Htrn  
allowance for funeral expenses 殡殓费的免税额 HK^a:BI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2YaTT& J  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q.*'H_Y  
allowance to debtor 给债务人的津贴 .H
QVj'g  
alteration of capital 资本更改 #wGQ v  
alternate trustee 候补受托人 p_A5C?&  
amalgamation 合并 N"&$b_u[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZWov_  
ambit of charges 征税范围；收费范围 </8be=e7p  
amended valuation 经修订的估值 :~-)Sm+^  
American Commodities Exchange 美国商品交易所 R%qX_m\0  
American Express Bank Limited 美国运通银行 .QNjeMu.  
American Stock Exchange 美国证券交易所 3
KDu!w@  
amortization 摊销 3zk:59  
amount due from banks 存放银行同业的款项 XryQ)x(  
amount due from banks abroad 存放海外银行同业的款项 O7!fI'R  
amount due from holding companies 控股公司欠款 Z#srQD3].(  
amount due from local banks 存放本港银行同业的款项 |zK!+fu  
amount due to banks 银行同业的存款 f2BS[$oV4  
amount due to banks abroad 海外银行同业的存款 $:xF)E  
amount due to holding companies 控股公司存款 AECxd[k$9  
amount due to local banks 本港银行同业的存款 yp( ?1  
amount due to outport banks 外埠银行同业的存款 ^)(G(=-Rf  
amount for note issue 发行纸币的款额 .LWOM8)  
amount of bond 担保契据的款额 F+lm[4 n  
amount of consideration 代价款额 )i},@T8[  
amount of contribution 供款数额 mjWp8i  
amount of indebtedness 负债款额 !E4E'I=]N  
amount of principal of the loan 贷款本金额 /e
;e\k_}'  
amount of rates chargeable 应征差饷数额  aOaF&6'j  
amount of share capital 股本额 41P4?"O  
amount of sums assured 承保款额 e5]&1^+  
amount of variation 变动幅度 o'9OPoof:.  
amount of vote 拨款数额 Wm];pqN  
amount payable 应付款额 $71i+h]_  
amount receivable 应收款额 =d:R/Z%,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \VoB=Ac&  
analysis 分析 wghFGHgw  
ancillary risk 附属风险 =1V>Vd?8.  
annual account 周年帐目；周年帐目报表；年度决算；年结 azz#@f1  
annual accounting date 年结日期 dj8F6\  
annual allowance 每年免税额；年积金；年度津贴；年津 U[K0{PbY  
annual balance 年度余额 <=B1"'\  
annual disposable income 每年可动用收入 o06A
=4I  
annual estimates 周年预算 xCDA1y;j  
annual fee 年费 R
fkzv=<"X  
annual general meeting 周年大会 BH.:_Qrbh[  
annual growth rate 年增率；每年增长率 
D5o+0R  
annual long-term supplement 长期个案每年补助金 D 2hAlV)i(  
annual pensionable emolument 可供计算退休金的年薪 !UUmy% 9  
annual report 年报 yVu^ >  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c,g]0S?gu  
annual return 周年报表；周年申报表；每年报税表格 5`OK-  
Annual Return Rules 《周年报表规则》 9Bbm7Gd  
annual review of consumer prices 每年消费物价回顾 O2V6UX@&<w  
annual roll-forward basis 逐年延展方式 [Gh%nsH  
annual salary 年薪 =woqHTR  
annual statement 年度报表；年度决算表 GU;TK'Yy?  
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 )]0[`iLe  
annuitant 年金受益人 i'eYmm96Q  
annuity 年金 ,}xpYq_/  
annuity contract 年金合约 's56L,^:  
annuity on human life 人寿年金 es*_Oo1  
antecedent debt 先前的债项 iXr`0V   
ante-dated cheque 倒填日期支票 dQWA"6?i  
anticipated expenditure 预期开支 ` $QzTv   
anticipated net profit 预期纯利 $=@9 D,R  
anticipated revenue 预期收入 p``;!3~~  
anti-inflation measure 反通货膨胀措施 )-TeDIfm  
anti-inflationary stance 反通货膨胀立场 c(_oK ?  
apparent deficit 表面赤字 h&:Q$*A>   
apparent financial solvency 表面偿债能力 xv(xweV+d  
apparent partner 表面合伙人 7 9<9}<T  
application for personal assessment 个人入息课税申请书 8CN7+V  
application of fund 资金应用 )Rm 'YmO  
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 {Q#Fen ;y|  
appointed actuary 委任精算师 *`QdkVER  
appointed auditor 委任核数师；委任审计师 IV 3@6t4k  
appointed trustee 委任的受托人 '<{oYXZW3  
appointer 委任人 Nd]% ati?  
apportioned pro rata 按比例分摊 )ZQ9a4%  
apportionment 分配；分摊 OyG_thX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `o^;fcn
G  
apportionment formula 分摊方程式 UG^?a  
apportionment of estate duty 遗产税的分摊 #h #mOJ5  
appraisal 估价；评估 #qiGOpTF.  
appreciable growth 可观增长 6qHvq A
,  
appreciable impact 显着影响 CHdet(_=v  
appreciable increase 可观增长 Ztpm_P6  
appreciation 增值；升值 t
?#vb}_  
appreciation against other currencies 相对其他货币升值 5,=B 1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hVt+%tmNy  
appreciation tax 增值税 i\DHIzGp[  
appropriation 拨款；拨用；拨付 C&d"#I  
appropriation account 拨款帐目 YiQeI|{oN  
Appropriation Bill 拨款法案 j4 &  
appropriation-in-aid system 补助拨款办法 oE|u;o
 
approved assets 核准资产 AT'_0>x8  
approved basket stock 认可一篮子证券 fjK]m.w  
approved budget 核准预算 9 FFfRIVY  
approved charitable donation 认可慈善捐款 JK^
B+.  
approved charitable institution 认可慈善机构 )T$fk  
approved currency 核准货币；认可货币 DbNi;m  
approved estimates 核准预算 ,P; a/{U  
approved estimates of expenditure 核准开支预算 sgb+@&}9n  
approved overseas insurer 核准海外保险人 P/1UCITq}  
approved overseas trust company 核准海外信托公司 lJz?QI1  
approved pooled investment fund 核准汇集投资基金 T$N08aju#  
approved provident fund scheme 认可公积金计划 0z'={6,  
approved provision 核准拨款 bTy'5"  
approved redeemable share 核准可赎回股份 G+QNg.pH  
approved regional stock 认可地区性证券 ]cGz~TN~  
approved retirement scheme 认可退休金计划 q3pN/f;kr,  
approved subordinated loan 核准附属贷款 65`'Upu  
arbitrage 套戥；套汇；套利 @qr3v>3X<  
arbitrageur 套戥者；套汇者 [&O:qaD^  
arbitrary amount 临时款项 AN:RY/ %Wo  
arrangement 措施；安排；协定 e2=,n6N]c  
arrears 欠款 L_zmU_zD  
arrears of pay 欠付薪酬 Zy+QA>d|  
arrears of revenue 逾期未收税款；逾期未收的帐项 3{#pd6e5  
articles of association 组织章程；组织细则；组织章程细则 g#KToOP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 SUnmp  
ascertainment of profit 确定利润 39a]B`y  
"Asia Clear" “亚洲结算系统”