[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 M61xPq8y5  
allotment notice 股份配售通知；配股通知 jDfC=a])  
allotment of shares 股份分配 <n];mfh1  
allowable 可获宽免；免税的 cWaSn7p!X  
allowable business loss 可扣除的营业亏损 [Cz-i  
allowable expenses 可扣税的支出 u#$]?($}d  
allowance 免税额；津贴；备抵；准备金 mt{nm[D!Xp  
allowance for debts 债项的免税额 !8d{q)JZ  
allowance for depreciation by wear and tear 耗损折旧免税额 w^|*m/h|@u  
allowance for funeral expenses 殡殓费的免税额 /GN<\_o=q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -q1??u  
allowance for repairs and outgoings 修葺及支出方面的免税额 5h-SC
B>P  
allowance to debtor 给债务人的津贴 mbxZL<ua  
alteration of capital 资本更改 C.yQ=\U2  
alternate trustee 候补受托人 IGQaDFr  
amalgamation 合并 T{.pM4Hd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  I<mV+ex  
ambit of charges 征税范围；收费范围 TH&U j1  
amended valuation 经修订的估值 dI(@
ZV{  
American Commodities Exchange 美国商品交易所 p!7FpxZY  
American Express Bank Limited 美国运通银行 )._;~z!  
American Stock Exchange 美国证券交易所 wj^3N7_:w  
amortization 摊销 gnOt+W8  
amount due from banks 存放银行同业的款项 nbD*x|  
amount due from banks abroad 存放海外银行同业的款项 { ]{/t-=  
amount due from holding companies 控股公司欠款 VU(v3^1"  
amount due from local banks 存放本港银行同业的款项 }<v@01  
amount due to banks 银行同业的存款 Ys!82M$g  
amount due to banks abroad 海外银行同业的存款 ^e_hLX\SW  
amount due to holding companies 控股公司存款 ThajHK|U  
amount due to local banks 本港银行同业的存款 t7Iv?5]N  
amount due to outport banks 外埠银行同业的存款 %KlrSo  
amount for note issue 发行纸币的款额 {yHCXFWlS  
amount of bond 担保契据的款额 {0wIR_dGX  
amount of consideration 代价款额 Z, Y b&b  
amount of contribution 供款数额 {j?FNOJn  
amount of indebtedness 负债款额 P|tO<t6/9*  
amount of principal of the loan 贷款本金额 %~H-)_d20  
amount of rates chargeable 应征差饷数额 ?}tFN_X"  
amount of share capital 股本额 df 4A RP+  
amount of sums assured 承保款额 x_N'TjS^{  
amount of variation 变动幅度 9}!qR|l3nR  
amount of vote 拨款数额 /tx]5`#@7]  
amount payable 应付款额 TOB-aAO  
amount receivable 应收款额 mI-]/:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S]e|"n~@  
analysis 分析 |P HT694Uz  
ancillary risk 附属风险 rxvx  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~S"+S/z/k  
annual accounting date 年结日期 .Ni\\  
annual allowance 每年免税额；年积金；年度津贴；年津 TCwFPlF|  
annual balance 年度余额 X8a/ `Y,  
annual disposable income 每年可动用收入 &ZlVWK~v  
annual estimates 周年预算 |}s*E_/[  
annual fee 年费 [2!w_Iw'  
annual general meeting 周年大会 w7.V6S$Ga  
annual growth rate 年增率；每年增长率 HSE!x_$  
annual long-term supplement 长期个案每年补助金 N]Yd9tn{  
annual pensionable emolument 可供计算退休金的年薪 y *jp79G  
annual report 年报 m<
T%Rb4?@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %op**@4/t\  
annual return 周年报表；周年申报表；每年报税表格 }I+E\<  
Annual Return Rules 《周年报表规则》 ;40/yl3r3[  
annual review of consumer prices 每年消费物价回顾 
b7?uq9  
annual roll-forward basis 逐年延展方式 _/s$ZCd  
annual salary 年薪 FF`T\&u  
annual statement 年度报表；年度决算表 GbY 7_N  
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 shy-Gu&  
annuitant 年金受益人 v!-/&}W)1  
annuity 年金 ~tS Z%q  
annuity contract 年金合约 B:yGS*.tu  
annuity on human life 人寿年金 Mlg0WrJ|2  
antecedent debt 先前的债项 T\6dm/5  
ante-dated cheque 倒填日期支票 YNyk1cE  
anticipated expenditure 预期开支 Uou1
mZz/  
anticipated net profit 预期纯利 hP%M?MKC  
anticipated revenue 预期收入 r4b 6 c  
anti-inflation measure 反通货膨胀措施 FBe;1OU  
anti-inflationary stance 反通货膨胀立场 ?DS@e@lx  
apparent deficit 表面赤字 T?CdZc.
 
apparent financial solvency 表面偿债能力 ~OYiq}g  
apparent partner 表面合伙人 m/
@wh a  
application for personal assessment 个人入息课税申请书 #>("CAB02T  
application of fund 资金应用 `t>l:<@ %  
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 A7Cm5>Y_S  
appointed actuary 委任精算师 I3{PZhU.  
appointed auditor 委任核数师；委任审计师 e{'BAj  
appointed trustee 委任的受托人 +6M}O[LP  
appointer 委任人 T@H^BGs  
apportioned pro rata 按比例分摊 \_VA50  
apportionment 分配；分摊 PfAgM1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Zgp4`)}:  
apportionment formula 分摊方程式 8+Lm's=W*  
apportionment of estate duty 遗产税的分摊 g-4
M3of  
appraisal 估价；评估 1Z/(G1  
appreciable growth 可观增长 :(U,x<>  
appreciable impact 显着影响 hE'-is@7  
appreciable increase 可观增长 *k7+/bU~~  
appreciation 增值；升值 t9GR69v:?  
appreciation against other currencies 相对其他货币升值 z3{G9Np  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q"CVcLi9  
appreciation tax 增值税 q5J5>  
appropriation 拨款；拨用；拨付 ]`!>6/[
 
appropriation account 拨款帐目 kUL'1!j7  
Appropriation Bill 拨款法案 jh?H.;**  
appropriation-in-aid system 补助拨款办法 '2A)}
uR  
approved assets 核准资产 ?um;s-x)  
approved basket stock 认可一篮子证券 [r\Du|R-*  
approved budget 核准预算 kf\PioD8  
approved charitable donation 认可慈善捐款 q<x/Hat)  
approved charitable institution 认可慈善机构 Hs;4lSyUO  
approved currency 核准货币；认可货币 xk9%F?)
 
approved estimates 核准预算 5 Aw"B  
approved estimates of expenditure 核准开支预算 <6%?OJhp  
approved overseas insurer 核准海外保险人 nY[WRt w  
approved overseas trust company 核准海外信托公司 XFVE>
/H  
approved pooled investment fund 核准汇集投资基金 \S `:y?[Y  
approved provident fund scheme 认可公积金计划 x xHY+(m  
approved provision 核准拨款 '|6]_  
approved redeemable share 核准可赎回股份 <yV"6/l0  
approved regional stock 认可地区性证券 jKz$@gP  
approved retirement scheme 认可退休金计划 wyH[x!QX  
approved subordinated loan 核准附属贷款 r(>@qGN  
arbitrage 套戥；套汇；套利 gMi
0FO'  
arbitrageur 套戥者；套汇者 ]\-A;}\e  
arbitrary amount 临时款项 ~TF:.8  
arrangement 措施；安排；协定 Co9^OF-k  
arrears 欠款 P1.[  
arrears of pay 欠付薪酬 \i>?q  
arrears of revenue 逾期未收税款；逾期未收的帐项 CImWd.W9~  
articles of association 组织章程；组织细则；组织章程细则 ].avI
tg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "@^k)d$  
ascertainment of profit 确定利润 {r,.!;mHu  
"Asia Clear" “亚洲结算系统”