[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 8g[(nxI~  
allotment notice 股份配售通知；配股通知 ~^rey  
allotment of shares 股份分配 rysP)e  
allowable 可获宽免；免税的 + 9\:$wMN  
allowable business loss 可扣除的营业亏损 4T==A#
Z  
allowable expenses 可扣税的支出 .Yu< %  
allowance 免税额；津贴；备抵；准备金 s<Ex"+  
allowance for debts 债项的免税额 &?/N}g @K  
allowance for depreciation by wear and tear 耗损折旧免税额 |t&G&)~:  
allowance for funeral expenses 殡殓费的免税额 *`+<x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mh A~eJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 L9{mYA]q  
allowance to debtor 给债务人的津贴 yD3bl%uZ
 
alteration of capital 资本更改 a%Z4_ToLZ  
alternate trustee 候补受托人 `W"a!,s2  
amalgamation 合并 BaWQ<T8p8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vs\'1^*D  
ambit of charges 征税范围；收费范围 N+\oFbE  
amended valuation 经修订的估值 @4/~~  
American Commodities Exchange 美国商品交易所 fqcU5l[v,  
American Express Bank Limited 美国运通银行 2 ?Pt Z  
American Stock Exchange 美国证券交易所 'A@q
g^e:`  
amortization 摊销 6\,DnO   
amount due from banks 存放银行同业的款项 wO
^$!zB W  
amount due from banks abroad 存放海外银行同业的款项 7oZ@<QP'  
amount due from holding companies 控股公司欠款 lfxuc7Rdla  
amount due from local banks 存放本港银行同业的款项 6C cB-@n4  
amount due to banks 银行同业的存款 hsTFAfa'  
amount due to banks abroad 海外银行同业的存款 Iz6ss(UJ  
amount due to holding companies 控股公司存款 ~/j$TT"  
amount due to local banks 本港银行同业的存款 G0I~&?nDa  
amount due to outport banks 外埠银行同业的存款 yxaT7Oqh%  
amount for note issue 发行纸币的款额 x[vpoB+c  
amount of bond 担保契据的款额 <O
 \tC81  
amount of consideration 代价款额 &K5C=]4  
amount of contribution 供款数额 ki;!WhF~  
amount of indebtedness 负债款额 4*0:bhhhf_  
amount of principal of the loan 贷款本金额 Rro?q   
amount of rates chargeable 应征差饷数额 gHQPhe#n  
amount of share capital 股本额 " S c5qG  
amount of sums assured 承保款额 snXB`UC  
amount of variation 变动幅度 A#v|@sul  
amount of vote 拨款数额 e1^fUOS  
amount payable 应付款额 BCBEX&0hk{  
amount receivable 应收款额 0n4g$JK7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
EX[B/YH  
analysis 分析 ~hS3*\^~M  
ancillary risk 附属风险 %==G+S{  
annual account 周年帐目；周年帐目报表；年度决算；年结 %*$5!;  
annual accounting date 年结日期 bH'S.RWp=  
annual allowance 每年免税额；年积金；年度津贴；年津 44\!PYf7  
annual balance 年度余额 FWuw/b$  
annual disposable income 每年可动用收入 7V~ "x& Eu  
annual estimates 周年预算 P7's8K
OoS  
annual fee 年费 -h>Z,-DE6  
annual general meeting 周年大会 *-?Wcz  
annual growth rate 年增率；每年增长率 <_"B}c/2$  
annual long-term supplement 长期个案每年补助金 xU@1!%l@  
annual pensionable emolument 可供计算退休金的年薪 8{R&EijC  
annual report 年报 6D/uo$1Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q}#iV$dAj  
annual return 周年报表；周年申报表；每年报税表格 TNh=4xQ}  
Annual Return Rules 《周年报表规则》 J"diFz+20  
annual review of consumer prices 每年消费物价回顾 ETM2p1ru0  
annual roll-forward basis 逐年延展方式 6 XdW m  
annual salary 年薪 :~
vxZ*a  
annual statement 年度报表；年度决算表 ~V @;(_T  
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 &svx@wW  
annuitant 年金受益人 n%F-cw  
annuity 年金 +C'XS{K,#  
annuity contract 年金合约 Dt W*n1Bt  
annuity on human life 人寿年金 [-4KY4R  
antecedent debt 先前的债项 8QT<M]N%  
ante-dated cheque 倒填日期支票 F7\BF  
anticipated expenditure 预期开支 Iha[Gu  
anticipated net profit 预期纯利 B9YsA?hg  
anticipated revenue 预期收入 G;/Q>V  
anti-inflation measure 反通货膨胀措施 Ffnk1/Zy  
anti-inflationary stance 反通货膨胀立场 ar Q)%W  
apparent deficit 表面赤字 >L^xlm%7o  
apparent financial solvency 表面偿债能力 doBN ghS  
apparent partner 表面合伙人 BYS lKTh  
application for personal assessment 个人入息课税申请书 x5oOF7#5  
application of fund 资金应用 `3J':Vh  
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 RL6Vkd?  
appointed actuary 委任精算师 ^pj>9%  
appointed auditor 委任核数师；委任审计师 7skljw(  
appointed trustee 委任的受托人 >W r$Y{  
appointer 委任人 [cDbaq,T  
apportioned pro rata 按比例分摊 &M[MEO`t8  
apportionment 分配；分摊 ?KCivf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {&-#s#&  
apportionment formula 分摊方程式 0E-pA3M6  
apportionment of estate duty 遗产税的分摊 S.: 7k9  
appraisal 估价；评估 zDB
"r  
appreciable growth 可观增长 (VyA6a8  
appreciable impact 显着影响 TtPr)F|  
appreciable increase 可观增长 A#(`9  
appreciation 增值；升值 '@bJlJB9>  
appreciation against other currencies 相对其他货币升值 gY!N3 *:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 - ^Xy%  
appreciation tax 增值税 j9:/RJS  
appropriation 拨款；拨用；拨付 z$|;-u|  
appropriation account 拨款帐目 HMV) U
{  
Appropriation Bill 拨款法案 1f Y>>*oP  
appropriation-in-aid system 补助拨款办法 fz3 lR2~G  
approved assets 核准资产 /P
k:4,   
approved basket stock 认可一篮子证券 TiyUr [  
approved budget 核准预算 G=|70pxU  
approved charitable donation 认可慈善捐款 )7dEi+v52  
approved charitable institution 认可慈善机构 +%XnMl  
approved currency 核准货币；认可货币 Wwhgo.Wx  
approved estimates 核准预算 Q4?EZ_O  
approved estimates of expenditure 核准开支预算 \,R!S/R#  
approved overseas insurer 核准海外保险人 xI
L#h@dz  
approved overseas trust company 核准海外信托公司 qBY g[K>  
approved pooled investment fund 核准汇集投资基金 mw4JQ\  
approved provident fund scheme 认可公积金计划 cvfUyp;P  
approved provision 核准拨款 w>[T&0-N  
approved redeemable share 核准可赎回股份  <B)   
approved regional stock 认可地区性证券 89Z#|#uM5  
approved retirement scheme 认可退休金计划 !^iwQ55e2A  
approved subordinated loan 核准附属贷款 FaY_0G;y  
arbitrage 套戥；套汇；套利 +AoP{x$Ia  
arbitrageur 套戥者；套汇者 2Lfah?Tx~C  
arbitrary amount 临时款项 59<hV?  
arrangement 措施；安排；协定 b9uBdo@o  
arrears 欠款 ^"x<)@X  
arrears of pay 欠付薪酬 qSTWb%  
arrears of revenue 逾期未收税款；逾期未收的帐项 >b48>@~b
Y  
articles of association 组织章程；组织细则；组织章程细则 jO8X:j09A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #!})3_Qc(y  
ascertainment of profit 确定利润 % 5z gd>  
"Asia Clear" “亚洲结算系统”