[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-
[_%  
allotment notice 股份配售通知；配股通知 J"# o #~  
allotment of shares 股份分配 4$C:r&K  
allowable 可获宽免；免税的 UT%^!@u  
allowable business loss 可扣除的营业亏损 h5>JBLawQP  
allowable expenses 可扣税的支出 m z) O  
allowance 免税额；津贴；备抵；准备金 a~=$9+?w  
allowance for debts 债项的免税额 &Nl:  
allowance for depreciation by wear and tear 耗损折旧免税额 ;vnG  
allowance for funeral expenses 殡殓费的免税额 crG+BFi
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Nw* >$v  
allowance for repairs and outgoings 修葺及支出方面的免税额 $ba3dqbCW  
allowance to debtor 给债务人的津贴 pbt
/i+!  
alteration of capital 资本更改 0& 54xP  
alternate trustee 候补受托人 Hn+w 1v&3  
amalgamation 合并 *%bQp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k%Jv%m}aB  
ambit of charges 征税范围；收费范围 y ~7]9?T  
amended valuation 经修订的估值 8wMu^3r  
American Commodities Exchange 美国商品交易所 QE1DTU  
American Express Bank Limited 美国运通银行 PQDWY
 
American Stock Exchange 美国证券交易所 |5^tp  
amortization 摊销 '#L.w6<B  
amount due from banks 存放银行同业的款项 *DcJ).  
amount due from banks abroad 存放海外银行同业的款项 Z(k7&^d  
amount due from holding companies 控股公司欠款 8bd&XieE  
amount due from local banks 存放本港银行同业的款项 ]lV\D8#  
amount due to banks 银行同业的存款 \4zb9CxOZ  
amount due to banks abroad 海外银行同业的存款 S2T~ 7-  
amount due to holding companies 控股公司存款 *EY^t=  
amount due to local banks 本港银行同业的存款 +zn&DG0\X  
amount due to outport banks 外埠银行同业的存款 ( E;!.=%  
amount for note issue 发行纸币的款额 ~`~ mnlN  
amount of bond 担保契据的款额 {@ ygq-TZ  
amount of consideration 代价款额
6qp2C]9=  
amount of contribution 供款数额 z]:{ruvH  
amount of indebtedness 负债款额 XpFW (v  
amount of principal of the loan 贷款本金额 8K$q6V%#  
amount of rates chargeable 应征差饷数额 4EQ-48h17  
amount of share capital 股本额 KG=h!]Meq  
amount of sums assured 承保款额 ancs  
amount of variation 变动幅度 oP vk ^H  
amount of vote 拨款数额 jzt$  
amount payable 应付款额 $ReoIU^<  
amount receivable 应收款额 fsRRnD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HuzHXn)  
analysis 分析 {kVhht]X  
ancillary risk 附属风险 9=D09@A%e  
annual account 周年帐目；周年帐目报表；年度决算；年结 FyY<Vx'yQ  
annual accounting date 年结日期 apFY//(yu  
annual allowance 每年免税额；年积金；年度津贴；年津 ;c};N(2  
annual balance 年度余额 XpS].P9  
annual disposable income 每年可动用收入 Y_S>S(0  
annual estimates 周年预算 G>Uam TM  
annual fee 年费 N{rC#A3  
annual general meeting 周年大会 jr,j1K@_t  
annual growth rate 年增率；每年增长率 x"7`,W  
annual long-term supplement 长期个案每年补助金
w&VMb&<  
annual pensionable emolument 可供计算退休金的年薪 ti%uyXfja  
annual report 年报 yCC.j%@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vK@t=d  
annual return 周年报表；周年申报表；每年报税表格 1VRexp  
Annual Return Rules 《周年报表规则》 iY_E"$}P  
annual review of consumer prices 每年消费物价回顾 A|Z'\D0  
annual roll-forward basis 逐年延展方式 j6@5"wx  
annual salary 年薪 "eRf3Q7w:  
annual statement 年度报表；年度决算表 UM[<v9NWE  
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 GO3F[l  
annuitant 年金受益人 X=_`$ 0  
annuity 年金 [(Jj@HlP6T  
annuity contract 年金合约 E6 glR  
annuity on human life 人寿年金 `*Ar6   
antecedent debt 先前的债项 PH$fDbC8  
ante-dated cheque 倒填日期支票 [3&Y* W  
anticipated expenditure 预期开支 HH`G/(a  
anticipated net profit 预期纯利 |^ K"#K  
anticipated revenue 预期收入 gpt98:w:  
anti-inflation measure 反通货膨胀措施 35>VCjCw0  
anti-inflationary stance 反通货膨胀立场 [ QHSCF5  
apparent deficit 表面赤字 AiMD"7 )c  
apparent financial solvency 表面偿债能力 AC'$~4  
apparent partner 表面合伙人 7=Vs1TVc  
application for personal assessment 个人入息课税申请书 ;ndsq[k>  
application of fund 资金应用 pyvZ[R9  
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 >'\cNM~nf  
appointed actuary 委任精算师 _@-D/g  
appointed auditor 委任核数师；委任审计师 [ vWcQ6m  
appointed trustee 委任的受托人 $mS]K!\  
appointer 委任人 C
Y{`IZ  
apportioned pro rata 按比例分摊 TttD}`\.  
apportionment 分配；分摊 Nhq&Sn2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7J:zIC$u>  
apportionment formula 分摊方程式 OanHG  
apportionment of estate duty 遗产税的分摊 ? uiQ'}
 
appraisal 估价；评估 4O~E4" ]  
appreciable growth 可观增长 P8Nzz(JF  
appreciable impact 显着影响 8V]oR3'  
appreciable increase 可观增长 1K<4Kz~  
appreciation 增值；升值 EKwA1,Xz  
appreciation against other currencies 相对其他货币升值 7x,c)QES`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ws_RS%  
appreciation tax 增值税 _!m_s5{  
appropriation 拨款；拨用；拨付 HkgmZw,  
appropriation account 拨款帐目 Q2 tM~  
Appropriation Bill 拨款法案 ^Md
]e<WAp  
appropriation-in-aid system 补助拨款办法 / /ty] j  
approved assets 核准资产 >%vw(pt  
approved basket stock 认可一篮子证券 ^4D7sS;~3  
approved budget 核准预算 auzrM4<tz  
approved charitable donation 认可慈善捐款 !`S`%\"  
approved charitable institution 认可慈善机构 GoVB
1)  
approved currency 核准货币；认可货币 ve#*qz Y  
approved estimates 核准预算 w>RBth^p  
approved estimates of expenditure 核准开支预算 z% ln
}  
approved overseas insurer 核准海外保险人 Y;JPr  
approved overseas trust company 核准海外信托公司 >O7ITy  
approved pooled investment fund 核准汇集投资基金 S}0W<H P  
approved provident fund scheme 认可公积金计划 B5-G.Z  
approved provision 核准拨款 (6Ss k4  
approved redeemable share 核准可赎回股份 X<6Ro es2  
approved regional stock 认可地区性证券 hJ)>BeH0  
approved retirement scheme 认可退休金计划 st8=1}:&\  
approved subordinated loan 核准附属贷款 q(N2#
di  
arbitrage 套戥；套汇；套利 %D::$,;<<  
arbitrageur 套戥者；套汇者 \ow3_^Bk  
arbitrary amount 临时款项 ~S5wfx&  
arrangement 措施；安排；协定 pI__<  
arrears 欠款 T2;%@Ghc  
arrears of pay 欠付薪酬 J2c.J/o  
arrears of revenue 逾期未收税款；逾期未收的帐项 }]8n 3&*  
articles of association 组织章程；组织细则；组织章程细则 pP1|/f5n`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =N_7DT  
ascertainment of profit 确定利润 i0,'b61qE  
"Asia Clear" “亚洲结算系统”