[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 f>niFPW"  
allotment notice 股份配售通知；配股通知 0wFh%/:  
allotment of shares 股份分配 &2{]hRM  
allowable 可获宽免；免税的 $6!iBX@  
allowable business loss 可扣除的营业亏损 4)^vMG&  
allowable expenses 可扣税的支出 Fc'[+L--Q  
allowance 免税额；津贴；备抵；准备金 P>wZ~Hjk  
allowance for debts 债项的免税额 4gOgWBv  
allowance for depreciation by wear and tear 耗损折旧免税额 (;
UP%H>  
allowance for funeral expenses 殡殓费的免税额 skR,-:"8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g/#~N~&  
allowance for repairs and outgoings 修葺及支出方面的免税额 E*k([ZL  
allowance to debtor 给债务人的津贴 O&V[g>x"U  
alteration of capital 资本更改 pds*2p)2  
alternate trustee 候补受托人 u s`}  
amalgamation 合并 E eB3 }  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Cw#V`70a  
ambit of charges 征税范围；收费范围 gI{ =0  
amended valuation 经修订的估值  hgO?+x  
American Commodities Exchange 美国商品交易所 JNBT^=x  
American Express Bank Limited 美国运通银行 kOipH |.x  
American Stock Exchange 美国证券交易所 EwQae(PpA  
amortization 摊销 .&iN(Bd  
amount due from banks 存放银行同业的款项 =/9<(Tt%m  
amount due from banks abroad 存放海外银行同业的款项 o1k#."wHr  
amount due from holding companies 控股公司欠款 ~<,Sh~Ana.  
amount due from local banks 存放本港银行同业的款项
y(v_-6b  
amount due to banks 银行同业的存款 V#J"c8n  
amount due to banks abroad 海外银行同业的存款 h0Jl_f#Y  
amount due to holding companies 控股公司存款 N09KVz2Q  
amount due to local banks 本港银行同业的存款 `W"G!X-  
amount due to outport banks 外埠银行同业的存款 A(+:S"|@  
amount for note issue 发行纸币的款额 TwFb%YM  
amount of bond 担保契据的款额 WNF9#oN|oT  
amount of consideration 代价款额 {ma;G[!  
amount of contribution 供款数额 JIxiklk  
amount of indebtedness 负债款额 jdM=SBy7q  
amount of principal of the loan 贷款本金额 $<OhGk-  
amount of rates chargeable 应征差饷数额 5B*qbM  
amount of share capital 股本额 Wc|z7P~',%  
amount of sums assured 承保款额 "8HE^Po/pn  
amount of variation 变动幅度 gS$A  
amount of vote 拨款数额 J8;Okzb!L  
amount payable 应付款额 Hku=pr3Gn  
amount receivable 应收款额 Qq3fZ =  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t`u!]DHv  
analysis 分析 M#a&\cqC  
ancillary risk 附属风险 w>vH8f  
annual account 周年帐目；周年帐目报表；年度决算；年结 (Es{la G  
annual accounting date 年结日期 0S.?E.-&0  
annual allowance 每年免税额；年积金；年度津贴；年津
uyT/Xzo3  
annual balance 年度余额 0H[LS  
annual disposable income 每年可动用收入  $Nu)E  
annual estimates 周年预算 >nry0 ;z0,  
annual fee 年费 &fSTR-8ev#  
annual general meeting 周年大会 bUs|t  
annual growth rate 年增率；每年增长率 ?@UAL.y  
annual long-term supplement 长期个案每年补助金 F=}
Z51|:~  
annual pensionable emolument 可供计算退休金的年薪 dJl^ADX[@  
annual report 年报 |ym%| B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;|TT(P:d  
annual return 周年报表；周年申报表；每年报税表格 D{C:d\ e)$  
Annual Return Rules 《周年报表规则》 GuO`jz F  
annual review of consumer prices 每年消费物价回顾 *#2Rvt*Ox  
annual roll-forward basis 逐年延展方式 ;'3]{BGcU  
annual salary 年薪 7Fl-(Nv`  
annual statement 年度报表；年度决算表 /s[DI;M$o  
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 ;+`uER  
annuitant 年金受益人 $bGD%9 z  
annuity 年金 o.^y1mH'  
annuity contract 年金合约 5AOfp2O  
annuity on human life 人寿年金 };sMU6e  
antecedent debt 先前的债项 uRQ_'l  
ante-dated cheque 倒填日期支票 p4wr`"Zz  
anticipated expenditure 预期开支 @\}YAa>>"I  
anticipated net profit 预期纯利 I7 m
G/  
anticipated revenue 预期收入 A*'V+(  
anti-inflation measure 反通货膨胀措施 a+?~;.i~  
anti-inflationary stance 反通货膨胀立场 {oWsh)[x2  
apparent deficit 表面赤字 XP;x@I#l  
apparent financial solvency 表面偿债能力 R0<<
f]  
apparent partner 表面合伙人 % ;O}FyP  
application for personal assessment 个人入息课税申请书 sKfXg`0  
application of fund 资金应用 |(ocD md  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 8Rxc&`_X  
appointed actuary 委任精算师 iP "EA8  
appointed auditor 委任核数师；委任审计师 \+Y!ILOI  
appointed trustee 委任的受托人 ow.6!tl0=h  
appointer 委任人 rkYjq4Z@  
apportioned pro rata 按比例分摊 &qRJceT(  
apportionment 分配；分摊 PayV,8   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
FC}oL"kk  
apportionment formula 分摊方程式 A / 0qk  
apportionment of estate duty 遗产税的分摊 .Z%G@X*  
appraisal 估价；评估 Coa-8j*R7  
appreciable growth 可观增长 @2e2^8X7f  
appreciable impact 显着影响 k^%_V|&W/(  
appreciable increase 可观增长 ]}LGbv"`A  
appreciation 增值；升值 S()Za@ [a$  
appreciation against other currencies 相对其他货币升值 arh@`'Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k'+}9
2 o  
appreciation tax 增值税 d^84jf.U  
appropriation 拨款；拨用；拨付 Z$;"8XUM  
appropriation account 拨款帐目 AS;.sjgk  
Appropriation Bill 拨款法案 nG
rVw&  
appropriation-in-aid system 补助拨款办法 (wA?;]q(  
approved assets 核准资产 _P5P(^/
 
approved basket stock 认可一篮子证券 & _K*kI:  
approved budget 核准预算 z[&s5"  
approved charitable donation 认可慈善捐款 EOVZGZF  
approved charitable institution 认可慈善机构 2u:4$ x8  
approved currency 核准货币；认可货币 "=|t~`  
approved estimates 核准预算 O9]\Q@M.  
approved estimates of expenditure 核准开支预算 HDS"F.l5  
approved overseas insurer 核准海外保险人 $']VQ4tZ  
approved overseas trust company 核准海外信托公司 <NB41/  
approved pooled investment fund 核准汇集投资基金 'b[0ci :  
approved provident fund scheme 认可公积金计划 t(?<#KUB-  
approved provision 核准拨款 ixw(c&gL  
approved redeemable share 核准可赎回股份 Dip*}8$o(w  
approved regional stock 认可地区性证券 77We;a  
approved retirement scheme 认可退休金计划 -M61Mw1  
approved subordinated loan 核准附属贷款 s AE9<(g&@  
arbitrage 套戥；套汇；套利 b!a %YLL  
arbitrageur 套戥者；套汇者 X?dfcS*!n  
arbitrary amount 临时款项 3"rkko?A  
arrangement 措施；安排；协定 ((MLM3zJ  
arrears 欠款 0Nr\2|  
arrears of pay 欠付薪酬 ;^-:b(E  
arrears of revenue 逾期未收税款；逾期未收的帐项 J22rv(  
articles of association 组织章程；组织细则；组织章程细则 FH\CK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 oR %agvc^^  
ascertainment of profit 确定利润 yJD>ny  
"Asia Clear" “亚洲结算系统”