[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  }BAe   
allotment notice 股份配售通知；配股通知 C}]143a/Q  
allotment of shares 股份分配 tZygTvK/S  
allowable 可获宽免；免税的 />O.U?  
allowable business loss 可扣除的营业亏损 2`A\'SM'4  
allowable expenses 可扣税的支出 <])kO`
+G  
allowance 免税额；津贴；备抵；准备金 wit  
allowance for debts 债项的免税额 #Yx /ubg6  
allowance for depreciation by wear and tear 耗损折旧免税额 UV\&9>@L  
allowance for funeral expenses 殡殓费的免税额 ZM_-g4[H  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 
;R7+6  
allowance for repairs and outgoings 修葺及支出方面的免税额 uQ3W =  
allowance to debtor 给债务人的津贴 ;CDa*(e  
alteration of capital 资本更改 a0PClbf2.  
alternate trustee 候补受托人 j`QXl  
amalgamation 合并 ;!B>b)%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <G#Q f|&  
ambit of charges 征税范围；收费范围 VLC=>w\,  
amended valuation 经修订的估值 q3ebps9^  
American Commodities Exchange 美国商品交易所 i2?TMM!Fe  
American Express Bank Limited 美国运通银行 YLp#z8 1e  
American Stock Exchange 美国证券交易所 GRAPv|u9[  
amortization 摊销 b&!x.+d-z  
amount due from banks 存放银行同业的款项 w_*$wVl
 
amount due from banks abroad 存放海外银行同业的款项 +T HBPEq  
amount due from holding companies 控股公司欠款 C,$7fW{?  
amount due from local banks 存放本港银行同业的款项 uo3o[H&#  
amount due to banks 银行同业的存款 H={5>; 8G  
amount due to banks abroad 海外银行同业的存款 ?'U@oz8 B  
amount due to holding companies 控股公司存款 hy"=)n(  
amount due to local banks 本港银行同业的存款 OQ+kOE&  
amount due to outport banks 外埠银行同业的存款 oT- Y  
amount for note issue 发行纸币的款额 @Uqcym.  
amount of bond 担保契据的款额 /gP"X1.  
amount of consideration 代价款额 R]N"P:wf@  
amount of contribution 供款数额 8xx2+  
amount of indebtedness 负债款额 ;
g\r
Y  
amount of principal of the loan 贷款本金额 %Vhj<
gN  
amount of rates chargeable 应征差饷数额 Yq%r\[%*  
amount of share capital 股本额 E+P-)bRa  
amount of sums assured 承保款额 <AB({(  
amount of variation 变动幅度 @!B%ynrG  
amount of vote 拨款数额 \N.Bx
  
amount payable 应付款额 Xbc:Vr  
amount receivable 应收款额 `t2Y IwOK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K}t C8D  
analysis 分析 wj\kx\+  
ancillary risk 附属风险 WnQ+  
annual account 周年帐目；周年帐目报表；年度决算；年结 $|K-wN[  
annual accounting date 年结日期 d[sY] _ dj  
annual allowance 每年免税额；年积金；年度津贴；年津 89ab?H}/  
annual balance 年度余额 m">2XGCn  
annual disposable income 每年可动用收入 j5m]zh5\J=  
annual estimates 周年预算 r^`~GG!,Q  
annual fee 年费 ^F87gow%`B  
annual general meeting 周年大会 ~\u
?Nf~L  
annual growth rate 年增率；每年增长率  \1?:  
annual long-term supplement 长期个案每年补助金 U?j[ 8z  
annual pensionable emolument 可供计算退休金的年薪 )@6iQ  
annual report 年报 ap[Q'=A`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JxlZ,FF$@  
annual return 周年报表；周年申报表；每年报税表格 (4IH%Ez){  
Annual Return Rules 《周年报表规则》 ^@;P-0Sy  
annual review of consumer prices 每年消费物价回顾 :</KgR0I  
annual roll-forward basis 逐年延展方式 aA-
s{af  
annual salary 年薪 lGX8kAv?  
annual statement 年度报表；年度决算表 DS=Dg@y  
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 '19 kP.  
annuitant 年金受益人 /; `-[  
annuity 年金 &J,&>CFc  
annuity contract 年金合约 ,Ofou8C6  
annuity on human life 人寿年金 F<(?N!C?@  
antecedent debt 先前的债项 0(+dXzcwM  
ante-dated cheque 倒填日期支票 Z+ )<FX  
anticipated expenditure 预期开支 iM~qSRb#mJ  
anticipated net profit 预期纯利 PF:'
dv  
anticipated revenue 预期收入 Z>hGqFZ0{  
anti-inflation measure 反通货膨胀措施 xn}HB  
anti-inflationary stance 反通货膨胀立场 Y"E*#1/  
apparent deficit 表面赤字 O
GPrjL+  
apparent financial solvency 表面偿债能力 9O-*iK  
apparent partner 表面合伙人 rXVRX#Lh  
application for personal assessment 个人入息课税申请书 0f"la=6  
application of fund 资金应用 CFG(4IMx  
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 tF!-}{c"k  
appointed actuary 委任精算师 gk4DoOj#P  
appointed auditor 委任核数师；委任审计师 goc"+K  
appointed trustee 委任的受托人 +g%
Ah  
appointer 委任人 %=5m!
"
F  
apportioned pro rata 按比例分摊 ,<fs+oi  
apportionment 分配；分摊 bqRO-\vO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Yw,LEXLY  
apportionment formula 分摊方程式 @"0n8y  
apportionment of estate duty 遗产税的分摊 Y|aaZ|+  
appraisal 估价；评估 %RXFgm!{f  
appreciable growth 可观增长 % r0AhWv  
appreciable impact 显着影响 .p-T >  
appreciable increase 可观增长 .>@]Im  
appreciation 增值；升值 9Nu:{_Yo
P  
appreciation against other currencies 相对其他货币升值 qIk(ei  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XO}v8nWV  
appreciation tax 增值税 Zmy:Etqi  
appropriation 拨款；拨用；拨付 ,pa=OF  
appropriation account 拨款帐目 lfte  
Appropriation Bill 拨款法案 IvM>z03  
appropriation-in-aid system 补助拨款办法 rG{,8*  
approved assets 核准资产 Q&e*[l2M6  
approved basket stock 认可一篮子证券 KHoDD=O  
approved budget 核准预算 3|0OW Jk  
approved charitable donation 认可慈善捐款 F,JqHa9  
approved charitable institution 认可慈善机构 <Y^)/ s  
approved currency 核准货币；认可货币 EN)0b,ax  
approved estimates 核准预算 yGlOs]>n  
approved estimates of expenditure 核准开支预算 (BY5omlh  
approved overseas insurer 核准海外保险人 +EM^  
approved overseas trust company 核准海外信托公司 K"VRHIhfg  
approved pooled investment fund 核准汇集投资基金 J;Veza  
approved provident fund scheme 认可公积金计划 Fd>e
pvR  
approved provision 核准拨款 ^qV6k
hg  
approved redeemable share 核准可赎回股份 9^^:Y3j  
approved regional stock 认可地区性证券 {Zf 9} !qF  
approved retirement scheme 认可退休金计划 nH|7XY9"  
approved subordinated loan 核准附属贷款 g UA_&_  
arbitrage 套戥；套汇；套利 Hs(U|BXU  
arbitrageur 套戥者；套汇者 bw OG|\  
arbitrary amount 临时款项 $J]o\~Z J  
arrangement 措施；安排；协定 Cm#[$T@C  
arrears 欠款 7aeyddpM  
arrears of pay 欠付薪酬 n<Z1i)  
arrears of revenue 逾期未收税款；逾期未收的帐项 m]'P3^<{P  
articles of association 组织章程；组织细则；组织章程细则 nmUMg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QP!0I01  
ascertainment of profit 确定利润 ,\D*=5  
"Asia Clear" “亚洲结算系统”