[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 sDF J  
allotment notice 股份配售通知；配股通知 2ReulL8j  
allotment of shares 股份分配 55I>v3 w  
allowable 可获宽免；免税的 /}VQzF  
allowable business loss 可扣除的营业亏损 i" )_M|   
allowable expenses 可扣税的支出 jTqba:q@  
allowance 免税额；津贴；备抵；准备金 <hea%6  
allowance for debts 债项的免税额 y
O6i "3  
allowance for depreciation by wear and tear 耗损折旧免税额 :@/fy}!  
allowance for funeral expenses 殡殓费的免税额 EvYw$
j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Vy9n3W"FB1  
allowance for repairs and outgoings 修葺及支出方面的免税额 GWW@8GNI  
allowance to debtor 给债务人的津贴 4EpzCaEZ  
alteration of capital 资本更改 0L1P'*LRU  
alternate trustee 候补受托人 -Z Z$ 1E  
amalgamation 合并 NqWHR~&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 70NHU ;&N  
ambit of charges 征税范围；收费范围 GBQb({  
amended valuation 经修订的估值 -3V~YhG  
American Commodities Exchange 美国商品交易所 .  9 NS  
American Express Bank Limited 美国运通银行 vBpg6 fX  
American Stock Exchange 美国证券交易所 ELPJ}moWZ  
amortization 摊销 =j{jylC  
amount due from banks 存放银行同业的款项 e\dT~)c  
amount due from banks abroad 存放海外银行同业的款项 Z^|C~lp;n  
amount due from holding companies 控股公司欠款 `8-aHPF-  
amount due from local banks 存放本港银行同业的款项 5B
2,=?+o  
amount due to banks 银行同业的存款 MT5A%|He
 
amount due to banks abroad 海外银行同业的存款 {aL$vgYT1  
amount due to holding companies 控股公司存款 98]t"ny [  
amount due to local banks 本港银行同业的存款 W>~%6K>p  
amount due to outport banks 外埠银行同业的存款 &SM$oy#?  
amount for note issue 发行纸币的款额 yjO7/<2  
amount of bond 担保契据的款额 sHuz10  
amount of consideration 代价款额 c>R(Fs|6  
amount of contribution 供款数额 So^`L s;
S  
amount of indebtedness 负债款额 )L!R~F C  
amount of principal of the loan 贷款本金额 5 QeGx3'  
amount of rates chargeable 应征差饷数额 KCu6:)6'  
amount of share capital 股本额 Id*^H:]C#  
amount of sums assured 承保款额 aC},h  
amount of variation 变动幅度 b>z.d-  
amount of vote 拨款数额 16y$;kf8  
amount payable 应付款额 E oR(/*'  
amount receivable 应收款额 AN>`M?EQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J*Hn/m  
analysis 分析 V[M#
qZS  
ancillary risk 附属风险 ]aRD6F:L  
annual account 周年帐目；周年帐目报表；年度决算；年结 9c^EoYpy-  
annual accounting date 年结日期 v6VhXV6$|  
annual allowance 每年免税额；年积金；年度津贴；年津 9O Q4\  
annual balance 年度余额 5jQP"^g  
annual disposable income 每年可动用收入 PPPwDsJ  
annual estimates 周年预算 O}-7 V5  
annual fee 年费 I3Lsj}69  
annual general meeting 周年大会 hn|E<  
annual growth rate 年增率；每年增长率 Bg
h$P  
annual long-term supplement 长期个案每年补助金 $te,\$&}  
annual pensionable emolument 可供计算退休金的年薪 AL7O-D  
annual report 年报 K)+l6Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [8P 2V  
annual return 周年报表；周年申报表；每年报税表格 cQ41NX@I  
Annual Return Rules 《周年报表规则》 `Cf en8  
annual review of consumer prices 每年消费物价回顾 |w2AB7EU  
annual roll-forward basis 逐年延展方式 cv4M[]
U~  
annual salary 年薪 'lk74qU$  
annual statement 年度报表；年度决算表 ug,|'<G +  
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 RG3G},Q   
annuitant 年金受益人 Bqi2n'^O2  
annuity 年金 @>IjfrjV  
annuity contract 年金合约 sri#L+I  
annuity on human life 人寿年金 -C}59G8  
antecedent debt 先前的债项 y7-:l u$9  
ante-dated cheque 倒填日期支票 E@6r{uZ#  
anticipated expenditure 预期开支 PL$F;d  
anticipated net profit 预期纯利 j2 ^T:q[  
anticipated revenue 预期收入 k#5e:VOb  
anti-inflation measure 反通货膨胀措施 xg^^@o  
anti-inflationary stance 反通货膨胀立场 !#I/be]  
apparent deficit 表面赤字 g<4M!gi  
apparent financial solvency 表面偿债能力 $F7gH  
apparent partner 表面合伙人 #ljg2:I+  
application for personal assessment 个人入息课税申请书 _0q~s@-  
application of fund 资金应用 8ysK VF  
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 B9Q.s  
appointed actuary 委任精算师 Qsxkw  
appointed auditor 委任核数师；委任审计师 idS RWa  
appointed trustee 委任的受托人 6xIYg^  
appointer 委任人 T;r];Y(b*  
apportioned pro rata 按比例分摊 64']F1p0  
apportionment 分配；分摊 Z_ gVYa  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wV&f|JO0+  
apportionment formula 分摊方程式 )
UZ0gfx  
apportionment of estate duty 遗产税的分摊 <`_OpNxqW  
appraisal 估价；评估 ynbpewaa  
appreciable growth 可观增长 -,A5^>}%,Y  
appreciable impact 显着影响 j~S!!Z]  
appreciable increase 可观增长 Sje0:;;|  
appreciation 增值；升值 Z)i1?#  
appreciation against other currencies 相对其他货币升值 :KP'xf.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5[2.5/  
appreciation tax 增值税 *tM7>  
appropriation 拨款；拨用；拨付 ,e FQ}&^A  
appropriation account 拨款帐目 u%
1k  
Appropriation Bill 拨款法案 JX/4=..  
appropriation-in-aid system 补助拨款办法 QcG5PV  
approved assets 核准资产 $`5lvy^  
approved basket stock 认可一篮子证券 1|WpKaMoq  
approved budget 核准预算 7;}3{z  
approved charitable donation 认可慈善捐款 x~9z`d{!  
approved charitable institution 认可慈善机构 $jed{N7Y  
approved currency 核准货币；认可货币 \_Kt6=
  
approved estimates 核准预算 BZ;}ROmqk  
approved estimates of expenditure 核准开支预算 +#uNQ`1v  
approved overseas insurer 核准海外保险人 7{^4 x#NO  
approved overseas trust company 核准海外信托公司 n*i'vtQ8  
approved pooled investment fund 核准汇集投资基金 9^QYuf3O  
approved provident fund scheme 认可公积金计划 -)OkG#J@  
approved provision 核准拨款 uz#PBV8Q  
approved redeemable share 核准可赎回股份 Wbn[Q2h5  
approved regional stock 认可地区性证券 3']:1B  
approved retirement scheme 认可退休金计划 &[ u6oAR  
approved subordinated loan 核准附属贷款 !jnqA Z  
arbitrage 套戥；套汇；套利 {e swe  
arbitrageur 套戥者；套汇者 ;*-@OLT_K  
arbitrary amount 临时款项 _:gGD8  
arrangement 措施；安排；协定 'y6!%k*  
arrears 欠款 v*H &F  
arrears of pay 欠付薪酬 ~njbLUB  
arrears of revenue 逾期未收税款；逾期未收的帐项 YNg\"XjJM<  
articles of association 组织章程；组织细则；组织章程细则 XiRT|%j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 CaYos;Pl  
ascertainment of profit 确定利润 .:Bwa  
"Asia Clear" “亚洲结算系统”