[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 Z&FkLww  
allotment notice 股份配售通知；配股通知 iW|s|1mh3  
allotment of shares 股份分配 JBR[; z M  
allowable 可获宽免；免税的 = s'XR@  
allowable business loss 可扣除的营业亏损 e=t<H"&  
allowable expenses 可扣税的支出 a-]hW=[  
allowance 免税额；津贴；备抵；准备金 L 42|>%uo  
allowance for debts 债项的免税额 F#(.v7 Za  
allowance for depreciation by wear and tear 耗损折旧免税额 q*6q}s3n  
allowance for funeral expenses 殡殓费的免税额 W.A1m4l58R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d/XlV]#2x\  
allowance for repairs and outgoings 修葺及支出方面的免税额 yjEI/9_  
allowance to debtor 给债务人的津贴 fokwW}>B[f  
alteration of capital 资本更改 CQdBf3q  
alternate trustee 候补受托人 KNg8HYFW\  
amalgamation 合并 }B y)
y;~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0Injyc*bMF  
ambit of charges 征税范围；收费范围 "~u_\STn <  
amended valuation 经修订的估值 ?ork^4 $s  
American Commodities Exchange 美国商品交易所 [6D>f?z  
American Express Bank Limited 美国运通银行 U~a WG\h#X  
American Stock Exchange 美国证券交易所 N-[n\}'  
amortization 摊销
'#v71,  
amount due from banks 存放银行同业的款项 8q?;2w \l  
amount due from banks abroad 存放海外银行同业的款项 7zD- ?%  
amount due from holding companies 控股公司欠款 q0&Wk"X%rr  
amount due from local banks 存放本港银行同业的款项 *B0V< mV  
amount due to banks 银行同业的存款 u(W^Nou/+  
amount due to banks abroad 海外银行同业的存款 /b.$jnqL  
amount due to holding companies 控股公司存款 cV-i*L4X  
amount due to local banks 本港银行同业的存款 Oqpp=7  
amount due to outport banks 外埠银行同业的存款 6wPeb~{  
amount for note issue 发行纸币的款额 ?>sQF4 V"  
amount of bond 担保契据的款额 Bn\l'T  
amount of consideration 代价款额 eY T8$  
amount of contribution 供款数额 mA&=q_g S  
amount of indebtedness 负债款额 D%-{q>F!gf  
amount of principal of the loan 贷款本金额 Qh\YR\O  
amount of rates chargeable 应征差饷数额 xw?CMA  
amount of share capital 股本额 zK=dzoy  
amount of sums assured 承保款额 ; 4,'y  
amount of variation 变动幅度 ;Xqn-R  
amount of vote 拨款数额 7Yuk  
amount payable 应付款额 `h?LVD'l  
amount receivable 应收款额 Zvxp%dES  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [FGgkd}  
analysis 分析 O@s{ uZ|A6  
ancillary risk 附属风险 _zq)0\  
annual account 周年帐目；周年帐目报表；年度决算；年结 L[rpb.'FG  
annual accounting date 年结日期 2B^~/T<\  
annual allowance 每年免税额；年积金；年度津贴；年津 R2l[Q){!  
annual balance 年度余额 W6vf=I@f  
annual disposable income 每年可动用收入 ;1v=||V  
annual estimates 周年预算 vv &BhIf3  
annual fee 年费 +semfZ)  
annual general meeting 周年大会 x=.tiM{#  
annual growth rate 年增率；每年增长率 8W;2oQN7  
annual long-term supplement 长期个案每年补助金 >V(zJ  
annual pensionable emolument 可供计算退休金的年薪 "A;s56}'&  
annual report 年报 `m%:rE,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ryg4hHspl  
annual return 周年报表；周年申报表；每年报税表格 iX%[YQ |  
Annual Return Rules 《周年报表规则》 QQFf5^  
annual review of consumer prices 每年消费物价回顾 \^
&   
annual roll-forward basis 逐年延展方式 Hd*}k6  
annual salary 年薪 >B_n/v3P(M  
annual statement 年度报表；年度决算表 Lj8 )'[K"  
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 Y9u;H^^G  
annuitant 年金受益人 ]*3:DU  
annuity 年金 4O(@'#LLz  
annuity contract 年金合约 Rn-G @}f  
annuity on human life 人寿年金 SauH>  
antecedent debt 先前的债项 dCeX} Z  
ante-dated cheque 倒填日期支票 rgqQxe=  
anticipated expenditure 预期开支 n_P3\Y|  
anticipated net profit 预期纯利 Ql &0O27  
anticipated revenue 预期收入 @uM EXP  
anti-inflation measure 反通货膨胀措施 mRwT_(;t  
anti-inflationary stance 反通货膨胀立场 Fnb2.R'+  
apparent deficit 表面赤字 .%'Z~|K4  
apparent financial solvency 表面偿债能力 B_k2u
  
apparent partner 表面合伙人 b{M}5~e=B  
application for personal assessment 个人入息课税申请书 MS*G-C  
application of fund 资金应用 b:kXNDc  
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 cwe1^SJ6y  
appointed actuary 委任精算师 H-I{-Fm  
appointed auditor 委任核数师；委任审计师
Hm fXe  
appointed trustee 委任的受托人 f@@s1gdb  
appointer 委任人 (#|{%4g@>  
apportioned pro rata 按比例分摊 R^%e1K
O]  
apportionment 分配；分摊 _6MdF<Xb/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v$Uhm</|19  
apportionment formula 分摊方程式 ,PECYwegkt  
apportionment of estate duty 遗产税的分摊 5wT>N46UX  
appraisal 估价；评估 __I/F6{ 9V  
appreciable growth 可观增长 gcf6\f}\<  
appreciable impact 显着影响 J#Z5^)$  
appreciable increase 可观增长 _1L(7|^~y[  
appreciation 增值；升值 f<<rTE6  
appreciation against other currencies 相对其他货币升值 gsPl _  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;:mu}  
appreciation tax 增值税 _U0$=V  
appropriation 拨款；拨用；拨付 [h &BAR/ 2  
appropriation account 拨款帐目 vfwA$7N  
Appropriation Bill 拨款法案 hO#t:WxF I  
appropriation-in-aid system 补助拨款办法 _w(ln9  
approved assets 核准资产 Kesy2mE  
approved basket stock 认可一篮子证券 G[h(xp?,l  
approved budget 核准预算 +}@8p[` )  
approved charitable donation 认可慈善捐款 _Mt Qi  
approved charitable institution 认可慈善机构 {2 %aCCV  
approved currency 核准货币；认可货币 bk<FL6z z  
approved estimates 核准预算 BFVAw  
approved estimates of expenditure 核准开支预算 XIAeCU  
approved overseas insurer 核准海外保险人 E4i0i!<z  
approved overseas trust company 核准海外信托公司 VK:8 Nk_y  
approved pooled investment fund 核准汇集投资基金 fD4ICO@  
approved provident fund scheme 认可公积金计划 }]+xFj9[>  
approved provision 核准拨款 * R d#{Io7  
approved redeemable share 核准可赎回股份 >&S0#>wmyG  
approved regional stock 认可地区性证券 Y<f_`h^r  
approved retirement scheme 认可退休金计划 SDYv(^ f ,  
approved subordinated loan 核准附属贷款 'dJ/RJ~  
arbitrage 套戥；套汇；套利 5$rSEVg 9  
arbitrageur 套戥者；套汇者 "i&"* ~  
arbitrary amount 临时款项 <rIz Z'D  
arrangement 措施；安排；协定 ROc`BH=  
arrears 欠款 r$(~j^<s  
arrears of pay 欠付薪酬 L}sx<=8.m  
arrears of revenue 逾期未收税款；逾期未收的帐项 8VQ 24r  
articles of association 组织章程；组织细则；组织章程细则 jrMe G.e=D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e3(/qMl  
ascertainment of profit 确定利润 PdeBDFWD  
"Asia Clear" “亚洲结算系统”