[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 6G?7>M  
allotment notice 股份配售通知；配股通知 Cq<k(TKAX  
allotment of shares 股份分配 rA1;DSw6E[  
allowable 可获宽免；免税的 ~{npG  
allowable business loss 可扣除的营业亏损 m~vEandm  
allowable expenses 可扣税的支出 r$;u4FR  
allowance 免税额；津贴；备抵；准备金 n,%/cUl  
allowance for debts 债项的免税额 rJc=&'{&)N  
allowance for depreciation by wear and tear 耗损折旧免税额 u$y5?n|  
allowance for funeral expenses 殡殓费的免税额 5@{~830  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r_M5:Rz  
allowance for repairs and outgoings 修葺及支出方面的免税额 v^(J+d_>   
allowance to debtor 给债务人的津贴 "$N 4S9U  
alteration of capital 资本更改 oJVpJA0IA  
alternate trustee 候补受托人 5t[7taLX\  
amalgamation 合并 QhmOO
-Z?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f5hf<R),A  
ambit of charges 征税范围；收费范围 hg}R(.1K=  
amended valuation 经修订的估值 ^TCfj^FP  
American Commodities Exchange 美国商品交易所 MHAWnH8  
American Express Bank Limited 美国运通银行 NLO&.Q]#  
American Stock Exchange 美国证券交易所 cW\Y1=Gv|  
amortization 摊销 hO4*  X  
amount due from banks 存放银行同业的款项 7 B#HF?,?  
amount due from banks abroad 存放海外银行同业的款项 Y .\<P*iO  
amount due from holding companies 控股公司欠款 Pxe7 \e  
amount due from local banks 存放本港银行同业的款项 k= oCpXq^  
amount due to banks 银行同业的存款 rd4mAX6@  
amount due to banks abroad 海外银行同业的存款 R(<_p"9(  
amount due to holding companies 控股公司存款 XFWo"%}w  
amount due to local banks 本港银行同业的存款 OiMr,  
amount due to outport banks 外埠银行同业的存款 ,(&5y:o  
amount for note issue 发行纸币的款额 8WMGuv  
amount of bond 担保契据的款额 o9AwW  
amount of consideration 代价款额 3\&I
7o3V  
amount of contribution 供款数额 L QA6iZBP  
amount of indebtedness 负债款额 ed4`n
!3  
amount of principal of the loan 贷款本金额 ,ko0XQBl  
amount of rates chargeable 应征差饷数额 `NARJ9M   
amount of share capital 股本额 zc%HBZ3p  
amount of sums assured 承保款额 jinXK  
amount of variation 变动幅度 h&m4"HBL_  
amount of vote 拨款数额 wGAeOD  
amount payable 应付款额 uy oE MT#u  
amount receivable 应收款额 ]5j1p6;(`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^F`\B'8MF  
analysis 分析 Bz*6M  
ancillary risk 附属风险 1pp
U ?#  
annual account 周年帐目；周年帐目报表；年度决算；年结 L|K^w *\C  
annual accounting date 年结日期 JzuP AI  
annual allowance 每年免税额；年积金；年度津贴；年津 5WU?Km  
annual balance 年度余额 H4JwgQ  
annual disposable income 每年可动用收入 pJPP6Be<  
annual estimates 周年预算 [p&2k&.XYe  
annual fee 年费 K8g9IZ*lT  
annual general meeting 周年大会 x]<0Kq9K  
annual growth rate 年增率；每年增长率 OA{PKC  
annual long-term supplement 长期个案每年补助金 *4RL  
annual pensionable emolument 可供计算退休金的年薪 A!fRpN  
annual report 年报 8PwPI
%Pb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &U0Y#11Cx  
annual return 周年报表；周年申报表；每年报税表格 DzE_p- zs  
Annual Return Rules 《周年报表规则》 !t+eJj   
annual review of consumer prices 每年消费物价回顾 l\1_v7s  
annual roll-forward basis 逐年延展方式 D|E,9
|=v  
annual salary 年薪 V( SRw  
annual statement 年度报表；年度决算表 e? n8 S  
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 W#lt_2!j  
annuitant 年金受益人 +IPMI#
n  
annuity 年金 i4r8146D[  
annuity contract 年金合约 Xe>   
annuity on human life 人寿年金 X UcM~U-  
antecedent debt 先前的债项 Jw)-6WJ!uO  
ante-dated cheque 倒填日期支票 \R (Yf!>  
anticipated expenditure 预期开支 V}+Ui]ie|I  
anticipated net profit 预期纯利 8$y5) ~Q  
anticipated revenue 预期收入  H=(Zx  
anti-inflation measure 反通货膨胀措施 kCZxv"Ts  
anti-inflationary stance 反通货膨胀立场 A_JNj8<6r  
apparent deficit 表面赤字 
V{yk  
apparent financial solvency 表面偿债能力 u<K{=94!e  
apparent partner 表面合伙人 fT  
application for personal assessment 个人入息课税申请书 Nr:%yvk%s  
application of fund 资金应用 "?#O*x  
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 `/L D:R  
appointed actuary 委任精算师 Xwt}WSdF`k  
appointed auditor 委任核数师；委任审计师 fVx_]5jM  
appointed trustee 委任的受托人 d+158qQOh]  
appointer 委任人 l F*x\AT  
apportioned pro rata 按比例分摊 M5<cHE  
apportionment 分配；分摊 !+Us)'L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m vLqccL  
apportionment formula 分摊方程式 8$C?j\J|*  
apportionment of estate duty 遗产税的分摊 `as6IMqJD  
appraisal 估价；评估 NB?y/v  
appreciable growth 可观增长 dPCn6  
appreciable impact 显着影响 )ME'qA3K  
appreciable increase 可观增长 jRYW3a_7  
appreciation 增值；升值 66%4p%#b4  
appreciation against other currencies 相对其他货币升值 iK3gw<g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k~HS_b*]d  
appreciation tax 增值税 =Xh*w  
appropriation 拨款；拨用；拨付 {axMS yp;  
appropriation account 拨款帐目 R"V^% z;8o  
Appropriation Bill 拨款法案 %Tm8sQ)1  
appropriation-in-aid system 补助拨款办法 }Z3+z@L  
approved assets 核准资产 CwQRHi  
approved basket stock 认可一篮子证券 Lc5I?}:;L  
approved budget 核准预算 w!~85""  
approved charitable donation 认可慈善捐款 &JHqUVs^  
approved charitable institution 认可慈善机构 d<+@cf_9  
approved currency 核准货币；认可货币 fe$OPl~  
approved estimates 核准预算 gO
,2:,  
approved estimates of expenditure 核准开支预算 #xBh62yIuP  
approved overseas insurer 核准海外保险人 b?deZ2"L#  
approved overseas trust company 核准海外信托公司 >{@:p`*  
approved pooled investment fund 核准汇集投资基金 .}x:yKyi@  
approved provident fund scheme 认可公积金计划 XYdr~/[HPy  
approved provision 核准拨款 X>kW)c4{b  
approved redeemable share 核准可赎回股份 9G=H
G={  
approved regional stock 认可地区性证券 _
!H8j/b  
approved retirement scheme 认可退休金计划 iDrQ4>  
approved subordinated loan 核准附属贷款 sTChbks  
arbitrage 套戥；套汇；套利 <Pg<F[eDM  
arbitrageur 套戥者；套汇者 IBSoAL  
arbitrary amount 临时款项 /Vy,6:$H3  
arrangement 措施；安排；协定 oES4X{,  
arrears 欠款 i$W E1-  
arrears of pay 欠付薪酬 {H[3[  
arrears of revenue 逾期未收税款；逾期未收的帐项 A ^U` c'$  
articles of association 组织章程；组织细则；组织章程细则 fOkB|E]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "pW@[2Dkx/  
ascertainment of profit 确定利润 UgA
G2  
"Asia Clear" “亚洲结算系统”