[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 Ivz+Jjw  
allotment notice 股份配售通知；配股通知 k-{yu8*';  
allotment of shares 股份分配 kmZ.U>#  
allowable 可获宽免；免税的 l%^h2 o  
allowable business loss 可扣除的营业亏损 8!Wfd)4=,F  
allowable expenses 可扣税的支出 kR<xtHW  
allowance 免税额；津贴；备抵；准备金 BhqhyX\D&y  
allowance for debts 债项的免税额 (3e;"'
k  
allowance for depreciation by wear and tear 耗损折旧免税额 %)zk..K{l  
allowance for funeral expenses 殡殓费的免税额 DBQOxryP>o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Na\3.:]z  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^36M0h|R  
allowance to debtor 给债务人的津贴 P#AAOSlLV  
alteration of capital 资本更改 \BN|?r$a  
alternate trustee 候补受托人 *,E;   
amalgamation 合并 Lf5%M|o.)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t{+ M|Y  
ambit of charges 征税范围；收费范围 i?ZA x4D  
amended valuation 经修订的估值 JzHqNUn*M  
American Commodities Exchange 美国商品交易所 fp9rO}##  
American Express Bank Limited 美国运通银行 q $t&|{  
American Stock Exchange 美国证券交易所 gsnP!2cR  
amortization 摊销 q]F4Lq(  
amount due from banks 存放银行同业的款项 l<u{6o  
amount due from banks abroad 存放海外银行同业的款项 Bx+d3  
amount due from holding companies 控股公司欠款 Z+Kv+Gmq H  
amount due from local banks 存放本港银行同业的款项 Q}WL/X5  
amount due to banks 银行同业的存款 :9(3h"  
amount due to banks abroad 海外银行同业的存款 L30>|g  
amount due to holding companies 控股公司存款 fr
8Xoa%1=  
amount due to local banks 本港银行同业的存款 pI
&o?n  
amount due to outport banks 外埠银行同业的存款 \s,Iz[0Vfz  
amount for note issue 发行纸币的款额 E|Q{]&$;Z"  
amount of bond 担保契据的款额 ZH\0=l)  
amount of consideration 代价款额 %_ >Tcm=  
amount of contribution 供款数额 66/Z\H^d  
amount of indebtedness 负债款额 I|H,)!Z  
amount of principal of the loan 贷款本金额 I!61 K  
amount of rates chargeable 应征差饷数额 9~=gwP  
amount of share capital 股本额 :aHcPc:  
amount of sums assured 承保款额 _~juv&  
amount of variation 变动幅度 (RExV?:  
amount of vote 拨款数额 -&@]M>r@  
amount payable 应付款额 ]
)eOa%  
amount receivable 应收款额 /j11,O?72  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v}Z9+ yRC2  
analysis 分析 T0;u+$  
ancillary risk 附属风险 FH4u$g+  
annual account 周年帐目；周年帐目报表；年度决算；年结 <}&7 a s  
annual accounting date 年结日期 M|ms$1x  
annual allowance 每年免税额；年积金；年度津贴；年津 :=y0'f V(@  
annual balance 年度余额 l`DtiJ?$$0  
annual disposable income 每年可动用收入 t @;WgIp(&  
annual estimates 周年预算 ,E%1Uq"  
annual fee 年费 AU/#b(mI  
annual general meeting 周年大会 `(3SfQ-  
annual growth rate 年增率；每年增长率 F{;; :  
annual long-term supplement 长期个案每年补助金 DTPay1]6  
annual pensionable emolument 可供计算退休金的年薪 Rl1$?l6Rf  
annual report 年报 *vb^N0P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 K|US~Hgv  
annual return 周年报表；周年申报表；每年报税表格 I |Z/`9T  
Annual Return Rules 《周年报表规则》 L1rwIOgq^  
annual review of consumer prices 每年消费物价回顾 !z?0 :Jg  
annual roll-forward basis 逐年延展方式 #
$FY+`  
annual salary 年薪 AfN&n= d K  
annual statement 年度报表；年度决算表 UkZ\cc}aC/  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !Ri r&gF  
annuitant 年金受益人 * flWL  
annuity 年金 y8 6
))  
annuity contract 年金合约 \<X2ns@Tf  
annuity on human life 人寿年金 4\\.n  
antecedent debt 先前的债项 un6cD$cHr  
ante-dated cheque 倒填日期支票 ]Dh1~k.Kp  
anticipated expenditure 预期开支 ^xt9pa$f  
anticipated net profit 预期纯利 7RD$=?oO'  
anticipated revenue 预期收入 xHHV=M2l(s  
anti-inflation measure 反通货膨胀措施  +t Iz[+u  
anti-inflationary stance 反通货膨胀立场 t}VwVf<K  
apparent deficit 表面赤字 oKRFd_r+  
apparent financial solvency 表面偿债能力 Vg{Zv4+t  
apparent partner 表面合伙人 -3` "E%9  
application for personal assessment 个人入息课税申请书 U,'EF[t  
application of fund 资金应用 +>4^mE" \  
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 ^Z#@3=  
appointed actuary 委任精算师 '#A:.P  
appointed auditor 委任核数师；委任审计师 ocwE_ dR{  
appointed trustee 委任的受托人 VRtO; F  
appointer 委任人 &Xv1[nByU  
apportioned pro rata 按比例分摊 c yP,[?N  
apportionment 分配；分摊 i|S: s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K^aj@2K{  
apportionment formula 分摊方程式 mL$ f[  
apportionment of estate duty 遗产税的分摊 (')(d HHW  
appraisal 估价；评估 'PpZ/ry$  
appreciable growth 可观增长 R]Ek}1~?  
appreciable impact 显着影响 ljVIE/iq  
appreciable increase 可观增长 ~r&D6Y  
appreciation 增值；升值 L7}i q0  
appreciation against other currencies 相对其他货币升值 )&,K94  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (
UGol[f<  
appreciation tax 增值税 ddoFaQ8  
appropriation 拨款；拨用；拨付 iX%n0i  
appropriation account 拨款帐目 [x5
mPjgw  
Appropriation Bill 拨款法案 dMV=jJ%Y  
appropriation-in-aid system 补助拨款办法 AWT"Y4Ie  
approved assets 核准资产 O |WbFf  
approved basket stock 认可一篮子证券 hg8Be6G<  
approved budget 核准预算 GmA!Mo  
approved charitable donation 认可慈善捐款 3fp> 4;ym'  
approved charitable institution 认可慈善机构 HxIoA  
approved currency 核准货币；认可货币 jgq{p
Z#E  
approved estimates 核准预算 yj zK.dM  
approved estimates of expenditure 核准开支预算 k;Hnu  
approved overseas insurer 核准海外保险人 5kn+ >{jh`  
approved overseas trust company 核准海外信托公司 ('4wXD]C  
approved pooled investment fund 核准汇集投资基金 Sy  
approved provident fund scheme 认可公积金计划 'E-FO_N  
approved provision 核准拨款 Jq)U</  
approved redeemable share 核准可赎回股份 J
{tVa(.  
approved regional stock 认可地区性证券 MMgx|"  
approved retirement scheme 认可退休金计划 DsGI/c  
approved subordinated loan 核准附属贷款 C ) ?uE'  
arbitrage 套戥；套汇；套利 [7.agI@=  
arbitrageur 套戥者；套汇者 =|,A%ZGF$  
arbitrary amount 临时款项 j5^-.sEEw  
arrangement 措施；安排；协定 8W -@N  
arrears 欠款 3D_"y
Z  
arrears of pay 欠付薪酬 =9$mbn r  
arrears of revenue 逾期未收税款；逾期未收的帐项 NXI[q'y  
articles of association 组织章程；组织细则；组织章程细则
x8\<qh*:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rwgsXS8W6  
ascertainment of profit 确定利润 /M@PO"  
"Asia Clear" “亚洲结算系统”