[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 p1B~F  
allotment notice 股份配售通知；配股通知 @;ob 4sU  
allotment of shares 股份分配 Eao^/MKx-  
allowable 可获宽免；免税的 ZBl!7_[_  
allowable business loss 可扣除的营业亏损 Vs@H>97,
G  
allowable expenses 可扣税的支出 o=y0=,:a?9  
allowance 免税额；津贴；备抵；准备金 Ee 15Y$1  
allowance for debts 债项的免税额 ?'+kZ|  
allowance for depreciation by wear and tear 耗损折旧免税额 BoHp fx1C  
allowance for funeral expenses 殡殓费的免税额 |++\"g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #Zt(g(T  
allowance for repairs and outgoings 修葺及支出方面的免税额 .<kbYo:MV  
allowance to debtor 给债务人的津贴 n(?BZ'&!O  
alteration of capital 资本更改 }>< v7  
alternate trustee 候补受托人 u5E\wRn  
amalgamation 合并 {bD:OF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  mB<*we  
ambit of charges 征税范围；收费范围 (hFyp}jkk  
amended valuation 经修订的估值 |h* rkLY  
American Commodities Exchange 美国商品交易所  "DsL$D2e  
American Express Bank Limited 美国运通银行 y;xY74Nq  
American Stock Exchange 美国证券交易所 d}--}&r  
amortization 摊销 xmNs<mz  
amount due from banks 存放银行同业的款项 m)Sdogt_  
amount due from banks abroad 存放海外银行同业的款项 \:D"#s%x  
amount due from holding companies 控股公司欠款 Bbzmq  
amount due from local banks 存放本港银行同业的款项 &$8YW]1M  
amount due to banks 银行同业的存款 
]o3K  
amount due to banks abroad 海外银行同业的存款 y';"tDFb  
amount due to holding companies 控股公司存款 ~1.B fOR8  
amount due to local banks 本港银行同业的存款 AOscewQ  
amount due to outport banks 外埠银行同业的存款 L wP  
amount for note issue 发行纸币的款额 iTIYq0u|#R  
amount of bond 担保契据的款额 o#9Q   
amount of consideration 代价款额 83g$k 9lG.  
amount of contribution 供款数额 ?`T-A\A=  
amount of indebtedness 负债款额 ()o[(Hx+ph  
amount of principal of the loan 贷款本金额 O =0j I  
amount of rates chargeable 应征差饷数额 ;\(X;kQi  
amount of share capital 股本额 p`/c&}
 
amount of sums assured 承保款额 "^NsbA+  
amount of variation 变动幅度 jN T+?2  
amount of vote 拨款数额 RAB'%CY4  
amount payable 应付款额 2pmqP-pKd  
amount receivable 应收款额 (L'|n*Cr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _(:<l YaY  
analysis 分析 S:8 WBY]M  
ancillary risk 附属风险 >vKOG@I  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,jq:%Y[KZ  
annual accounting date 年结日期 SI, t:=D  
annual allowance 每年免税额；年积金；年度津贴；年津 "< })X.t  
annual balance 年度余额 0S2/,[-u+  
annual disposable income 每年可动用收入 OWT|F0.1$k  
annual estimates 周年预算 -OXC;y  
annual fee 年费 M2pFXU?]  
annual general meeting 周年大会 oe<DP7e  
annual growth rate 年增率；每年增长率 %WlTx&jSgE  
annual long-term supplement 长期个案每年补助金 1\ Gxk&  
annual pensionable emolument 可供计算退休金的年薪 3nnoXc'  
annual report 年报 DPr~DO`b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G.3yuok9
 
annual return 周年报表；周年申报表；每年报税表格 ],s{%a5wC  
Annual Return Rules 《周年报表规则》 apZPHau6h  
annual review of consumer prices 每年消费物价回顾 ;cf
PS  
annual roll-forward basis 逐年延展方式 .,F`*JVFq  
annual salary 年薪 K$I`&M(
 
annual statement 年度报表；年度决算表 \![ p-mW{  
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 53WCF[  
annuitant 年金受益人 N;gY5;0m  
annuity 年金 o[)*Y`xq<w  
annuity contract 年金合约 :}z`4S@b  
annuity on human life 人寿年金 pGd@%/]AO  
antecedent debt 先前的债项 2p~}<B  
ante-dated cheque 倒填日期支票 spT$}F2n  
anticipated expenditure 预期开支 'P)c'uqd#  
anticipated net profit 预期纯利 mgMa)yc!dp  
anticipated revenue 预期收入 A DVUx}  
anti-inflation measure 反通货膨胀措施 h43py8v  
anti-inflationary stance 反通货膨胀立场 h@PE:=  
apparent deficit 表面赤字 2Q5-.2]  
apparent financial solvency 表面偿债能力 mDx=n.lIz  
apparent partner 表面合伙人 q_cP<2`@V  
application for personal assessment 个人入息课税申请书 CaC \\5wl  
application of fund 资金应用 >t{-_4Yv?  
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 {gh<SZsE  
appointed actuary 委任精算师 ^.9DfA0  
appointed auditor 委任核数师；委任审计师 RM;U
q>l  
appointed trustee 委任的受托人 SY.ZEJcv  
appointer 委任人 c:aW"U   
apportioned pro rata 按比例分摊 z69u
@
 
apportionment 分配；分摊 /cT6X]o8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &0i$Y\g  
apportionment formula 分摊方程式 09qfnQG  
apportionment of estate duty 遗产税的分摊 hn~btu9h  
appraisal 估价；评估 Q5lt[2Zyzd  
appreciable growth 可观增长 n? U^vK_  
appreciable impact 显着影响 Dt! <  
appreciable increase 可观增长 bgxk:$E
 
appreciation 增值；升值 `hdN 6PgK  
appreciation against other currencies 相对其他货币升值 1'N<ITb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <HtGp6q  
appreciation tax 增值税 ..zX  
appropriation 拨款；拨用；拨付 .yDGwLry  
appropriation account 拨款帐目 C^;>HAK |F  
Appropriation Bill 拨款法案 D5!#c-Y-  
appropriation-in-aid system 补助拨款办法 TF9A4  
approved assets 核准资产 W,"Re,`H  
approved basket stock 认可一篮子证券 `NTtw;%Y  
approved budget 核准预算 2Z5_@Y  
approved charitable donation 认可慈善捐款 mx#%oJnsi  
approved charitable institution 认可慈善机构 C`R<55x6  
approved currency 核准货币；认可货币 Wm}gnNwA  
approved estimates 核准预算 !C h1q  
approved estimates of expenditure 核准开支预算 ik#Wlz`4  
approved overseas insurer 核准海外保险人 ,,!P-kK$  
approved overseas trust company 核准海外信托公司 cUr!U\X[  
approved pooled investment fund 核准汇集投资基金 :dpwr9)  
approved provident fund scheme 认可公积金计划 @v#,SF{  
approved provision 核准拨款 =Z{jc  
approved redeemable share 核准可赎回股份 @+l=R|  
approved regional stock 认可地区性证券 8t. QFze?  
approved retirement scheme 认可退休金计划 +xvn n  
approved subordinated loan 核准附属贷款 q#@r*hl  
arbitrage 套戥；套汇；套利 /!MVpi'6&  
arbitrageur 套戥者；套汇者 ?O3d Sxi  
arbitrary amount 临时款项 |}.}q  
arrangement 措施；安排；协定 ;rF[y7\  
arrears 欠款 w$Fg0JS  
arrears of pay 欠付薪酬 8*x=Fm,Ok  
arrears of revenue 逾期未收税款；逾期未收的帐项 \7%#4@;?  
articles of association 组织章程；组织细则；组织章程细则 ;b:'i&r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ec`re+1r  
ascertainment of profit 确定利润 #4lIn
a%VX  
"Asia Clear" “亚洲结算系统”