[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 8zLY6@
  
allotment notice 股份配售通知；配股通知 (Rk_-9_E.  
allotment of shares 股份分配 (>6*#9#p  
allowable 可获宽免；免税的 >-_d CNZ  
allowable business loss 可扣除的营业亏损 '}g*!jL  
allowable expenses 可扣税的支出 F-D]TRG/*]  
allowance 免税额；津贴；备抵；准备金 IM$2VlC  
allowance for debts 债项的免税额 72sD0)?A  
allowance for depreciation by wear and tear 耗损折旧免税额 pME{jD  
allowance for funeral expenses 殡殓费的免税额 \Gm
-MpW  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9jN)I(^D6  
allowance for repairs and outgoings 修葺及支出方面的免税额 AM"Nn L"  
allowance to debtor 给债务人的津贴 mS#zraJn5  
alteration of capital 资本更改 O20M[_S  
alternate trustee 候补受托人 Tmh(= TB'  
amalgamation 合并 O3N0YGhJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  Eh-n  
ambit of charges 征税范围；收费范围 q
QpnLV4  
amended valuation 经修订的估值 Y+4o B  
American Commodities Exchange 美国商品交易所 {X2`&<i6  
American Express Bank Limited 美国运通银行 oLWJm  
American Stock Exchange 美国证券交易所 0JgL2ayIVI  
amortization 摊销 \;VhYvEH  
amount due from banks 存放银行同业的款项 h2ZkCML  
amount due from banks abroad 存放海外银行同业的款项 mr m^e9*Z  
amount due from holding companies 控股公司欠款 DjU9 uZT  
amount due from local banks 存放本港银行同业的款项 U.AjYez  
amount due to banks 银行同业的存款
2<&B
w2  
amount due to banks abroad 海外银行同业的存款 1h*)@  
amount due to holding companies 控股公司存款 2([2Pb3<"  
amount due to local banks 本港银行同业的存款 Cv$ S
Jc  
amount due to outport banks 外埠银行同业的存款 S$f6a'  
amount for note issue 发行纸币的款额 =fm]Dl9h*  
amount of bond 担保契据的款额 ZcuA6#3B  
amount of consideration 代价款额 th6+
2&B6  
amount of contribution 供款数额 H k >79};  
amount of indebtedness 负债款额 n~g)I&  
amount of principal of the loan 贷款本金额  tv XW  
amount of rates chargeable 应征差饷数额 Ngb(F84H?  
amount of share capital 股本额 2tROT][J%  
amount of sums assured 承保款额 g8!wb{8?s  
amount of variation 变动幅度 tb:L\A^:  
amount of vote 拨款数额 ,uzN4_7u  
amount payable 应付款额 )CX4kP j  
amount receivable 应收款额
| ohL]7b<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o!:8nXw  
analysis 分析 {bO|409>W  
ancillary risk 附属风险 [2ax>Yk$  
annual account 周年帐目；周年帐目报表；年度决算；年结 "cTncL  
annual accounting date 年结日期 e4~>G?rM_  
annual allowance 每年免税额；年积金；年度津贴；年津 }HE6aF62O  
annual balance 年度余额 !*2%"H*  
annual disposable income 每年可动用收入 y9#$O(G  
annual estimates 周年预算 &z"krM]G  
annual fee 年费 ZVeaTK4_ t  
annual general meeting 周年大会 /7!""{1\\  
annual growth rate 年增率；每年增长率 R3k1RE2c&g  
annual long-term supplement 长期个案每年补助金 P}.7Mehf  
annual pensionable emolument 可供计算退休金的年薪 *9)SmSs  
annual report 年报 D>
Gt]s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "EU{8b  
annual return 周年报表；周年申报表；每年报税表格 j3q~E[Mz\  
Annual Return Rules 《周年报表规则》 Hi_G  
annual review of consumer prices 每年消费物价回顾 9WJz~SP+vR  
annual roll-forward basis 逐年延展方式 B\g]({E  
annual salary 年薪 pT?Q#,fh  
annual statement 年度报表；年度决算表 g%u&Zkevx  
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 B2Xn?i3 l  
annuitant 年金受益人 w&4~Q
4  
annuity 年金 v^ d]rSm  
annuity contract 年金合约 9w9jpe#  
annuity on human life 人寿年金 X7L8h'(@  
antecedent debt 先前的债项 L6>pGx  
ante-dated cheque 倒填日期支票 $D31Q[p=+  
anticipated expenditure 预期开支 8A{_GH{:  
anticipated net profit 预期纯利 `nUO l  
anticipated revenue 预期收入 `.y}dh/+0W  
anti-inflation measure 反通货膨胀措施 3:%QB9qc]'  
anti-inflationary stance 反通货膨胀立场 VF&Z%O3n  
apparent deficit 表面赤字 qo)?8kx>l  
apparent financial solvency 表面偿债能力 \D>$aLO*?  
apparent partner 表面合伙人 Bx[rC  
application for personal assessment 个人入息课税申请书 Av0y?oGH  
application of fund 资金应用 {_RWVVVe  
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 M4ozTp<$O  
appointed actuary 委任精算师 :b[` 
v  
appointed auditor 委任核数师；委任审计师 n;R#,!<P  
appointed trustee 委任的受托人 B*htN  
appointer 委任人 :|o<SZ  
apportioned pro rata 按比例分摊
Vt ppuu$  
apportionment 分配；分摊 /v095H@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4/X/> Y1  
apportionment formula 分摊方程式 WWT",gio  
apportionment of estate duty 遗产税的分摊 zo;^m|  
appraisal 估价；评估 Ax oD8|  
appreciable growth 可观增长 y}C`&nW[=  
appreciable impact 显着影响 mj?16\ |]  
appreciable increase 可观增长 " o& E2#  
appreciation 增值；升值 Y-ux7F{=z  
appreciation against other currencies 相对其他货币升值 ,wKe fpV;5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I2(zxq&2M\  
appreciation tax 增值税 'gQidf  
appropriation 拨款；拨用；拨付 1B*Wf P~  
appropriation account 拨款帐目 &;LqF#ZL  
Appropriation Bill 拨款法案 6)pH|d.FR  
appropriation-in-aid system 补助拨款办法 61U<5:#l  
approved assets 核准资产 .I3?7  
approved basket stock 认可一篮子证券 UR(-q  
approved budget 核准预算 (BX83)  
approved charitable donation 认可慈善捐款 = sAn,ri  
approved charitable institution 认可慈善机构 zU6a'tP  
approved currency 核准货币；认可货币 FZB~|3eq{  
approved estimates 核准预算 X &2oPo  
approved estimates of expenditure 核准开支预算 B*!W
rB:s  
approved overseas insurer 核准海外保险人 %iJ%{{f`  
approved overseas trust company 核准海外信托公司 j
Clj_
E  
approved pooled investment fund 核准汇集投资基金 RkFD*E$  
approved provident fund scheme 认可公积金计划 {F&-7u0  
approved provision 核准拨款 79zJ\B_  
approved redeemable share 核准可赎回股份 K}[>T(0E  
approved regional stock 认可地区性证券 }U@m*dEG  
approved retirement scheme 认可退休金计划 c= UU"  
approved subordinated loan 核准附属贷款 n(~\l#o@  
arbitrage 套戥；套汇；套利 BiE08,n
j  
arbitrageur 套戥者；套汇者 Ou'?]{   
arbitrary amount 临时款项 TJ?g%  
arrangement 措施；安排；协定 -ZW0k@5g  
arrears 欠款 NGYyn`Lx  
arrears of pay 欠付薪酬 zr76_~B1u  
arrears of revenue 逾期未收税款；逾期未收的帐项 >k']T/%  
articles of association 组织章程；组织细则；组织章程细则 (Lh#`L?x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v;{{ y-  
ascertainment of profit 确定利润 ^EVc95|Z  
"Asia Clear" “亚洲结算系统”