[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 2mP| hp?  
allotment notice 股份配售通知；配股通知 dGAthbWJ  
allotment of shares 股份分配 JAj<*TB.%  
allowable 可获宽免；免税的 L`cc2.F  
allowable business loss 可扣除的营业亏损 BP6;dF5E  
allowable expenses 可扣税的支出 M.1R]x(|  
allowance 免税额；津贴；备抵；准备金 KOv ar0  
allowance for debts 债项的免税额 9aD6mp  
allowance for depreciation by wear and tear 耗损折旧免税额
d~tG#<^`  
allowance for funeral expenses 殡殓费的免税额 Z%\9y]zs  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oJVpNE[3]  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,miU'<8tQ|  
allowance to debtor 给债务人的津贴 M c oHV]x  
alteration of capital 资本更改 ;XSRG*3j~4  
alternate trustee 候补受托人 )/PvaL  
amalgamation 合并 >Y
?B (I2e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fz31di9$  
ambit of charges 征税范围；收费范围 9-eYCg7C|  
amended valuation 经修订的估值 =\e}fyuK  
American Commodities Exchange 美国商品交易所 cRsLt/ Wr  
American Express Bank Limited 美国运通银行 Mii-Q`.:  
American Stock Exchange 美国证券交易所 64z9Yr@  
amortization 摊销 Wxkk^J9F3  
amount due from banks 存放银行同业的款项 1eZ">,F6<  
amount due from banks abroad 存放海外银行同业的款项 T5)Xl'Q  
amount due from holding companies 控股公司欠款 aCcBmc  
amount due from local banks 存放本港银行同业的款项 Bs =V-0  
amount due to banks 银行同业的存款 C_dsYuQ5R  
amount due to banks abroad 海外银行同业的存款 aj51%wKMb:  
amount due to holding companies 控股公司存款
l %=yT6  
amount due to local banks 本港银行同业的存款 PvBx<i}A  
amount due to outport banks 外埠银行同业的存款 h']R
P  
amount for note issue 发行纸币的款额 E `Ualai  
amount of bond 担保契据的款额 e]!Vxn3  
amount of consideration 代价款额 YR'?f r  
amount of contribution 供款数额 o<1
e-  
amount of indebtedness 负债款额 Nt,)5_K <  
amount of principal of the loan 贷款本金额 @/l
{  
amount of rates chargeable 应征差饷数额 (l{+T#  
amount of share capital 股本额 e'[T5HI  
amount of sums assured 承保款额 91r9RG>  
amount of variation 变动幅度 cR}}NF  
amount of vote 拨款数额 SJoQaR,)>  
amount payable 应付款额 7'S/hV%  
amount receivable 应收款额  ^ 'FC.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q#LwM]<.@>  
analysis 分析 t1b$,jHmKl  
ancillary risk 附属风险 C$){H"#  
annual account 周年帐目；周年帐目报表；年度决算；年结 G]E$U]=9r:  
annual accounting date 年结日期 .{`+bT^b<2  
annual allowance 每年免税额；年积金；年度津贴；年津 v]F q}I"  
annual balance 年度余额 >aW|W!.  
annual disposable income 每年可动用收入 nL5Gr:SLo  
annual estimates 周年预算 bxyEn'vNvQ  
annual fee 年费 4q/E7n  
annual general meeting 周年大会 NLyvi,svS  
annual growth rate 年增率；每年增长率 <*0MD6$5  
annual long-term supplement 长期个案每年补助金 :^0g}8$<  
annual pensionable emolument 可供计算退休金的年薪 g-E!*K  
annual report 年报 KSIH1E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ih.UzPg  
annual return 周年报表；周年申报表；每年报税表格 d8<Lk9H9R  
Annual Return Rules 《周年报表规则》 B}X
 C  
annual review of consumer prices 每年消费物价回顾 (M4~N)7<P5  
annual roll-forward basis 逐年延展方式 auAST;"Z8  
annual salary 年薪 v\rOs+.s  
annual statement 年度报表；年度决算表 Qc;`nck  
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
{k1s@KXtd  
annuitant 年金受益人 0t}=F4@&a  
annuity 年金 K6KEdXM4  
annuity contract 年金合约 daaUC  
annuity on human life 人寿年金 B7nMyoj  
antecedent debt 先前的债项 pWSYbN+d  
ante-dated cheque 倒填日期支票 2n?\tOm(V  
anticipated expenditure 预期开支 1@yXVD/  
anticipated net profit 预期纯利 0(Y$xg  
anticipated revenue 预期收入 cx|[P6d  
anti-inflation measure 反通货膨胀措施 =}\]i*  
anti-inflationary stance 反通货膨胀立场 $1H?k  
apparent deficit 表面赤字 '97)c7E  
apparent financial solvency 表面偿债能力 Xx:0Nt]  
apparent partner 表面合伙人 (6u<w#u  
application for personal assessment 个人入息课税申请书 }!0,(<EsV  
application of fund 资金应用 [4 g5{eX  
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 -4,qAnuMx  
appointed actuary 委任精算师 q\O'r[&V  
appointed auditor 委任核数师；委任审计师 u Q&& ?j  
appointed trustee 委任的受托人 4S 2I]d  
appointer 委任人 h?.6e9Y4  
apportioned pro rata 按比例分摊 P0RMd
f  
apportionment 分配；分摊 \>cZ=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v 8{oXzyy  
apportionment formula 分摊方程式 ll1?I8}5|  
apportionment of estate duty 遗产税的分摊 fTY@{t  
appraisal 估价；评估 WaWT 5|A  
appreciable growth 可观增长 zVxiCyU  
appreciable impact 显着影响 a&#Z=WK4  
appreciable increase 可观增长 uWx/V+w  
appreciation 增值；升值 8Qu7x[tK?  
appreciation against other currencies 相对其他货币升值 =)Ew6} W6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VOG DD
@  
appreciation tax 增值税 zY[6Ia{L  
appropriation 拨款；拨用；拨付 jA=uK6m  
appropriation account 拨款帐目 GPP~*+n  
Appropriation Bill 拨款法案 RK'3b/T  
appropriation-in-aid system 补助拨款办法 BRoi`.b:  
approved assets 核准资产 'QeqWn  
approved basket stock 认可一篮子证券 w#Nn(!VR  
approved budget 核准预算 &HFMF )NA  
approved charitable donation 认可慈善捐款 '
AeU  
approved charitable institution 认可慈善机构 l:+tl/  
approved currency 核准货币；认可货币 Lrq+0dI 65  
approved estimates 核准预算 8k_,Hni  
approved estimates of expenditure 核准开支预算 X?>S24I"9  
approved overseas insurer 核准海外保险人 {nryAXK  
approved overseas trust company 核准海外信托公司 xd(AUl4qY  
approved pooled investment fund 核准汇集投资基金 "~]9}KM}3W  
approved provident fund scheme 认可公积金计划 +R2
 
approved provision 核准拨款 )KXLL;]  
approved redeemable share 核准可赎回股份 (d#?\  
approved regional stock 认可地区性证券 gQ?>%t]  
approved retirement scheme 认可退休金计划 w/YKWv{_S  
approved subordinated loan 核准附属贷款 @sfV hWG  
arbitrage 套戥；套汇；套利 ,e.y4 vnU  
arbitrageur 套戥者；套汇者 9!bD|-6y  
arbitrary amount 临时款项  N _C\L2  
arrangement 措施；安排；协定 O;H/15j:sK  
arrears 欠款 ~JC``&6E=}  
arrears of pay 欠付薪酬  M?}2  
arrears of revenue 逾期未收税款；逾期未收的帐项 @Z3b
^G[  
articles of association 组织章程；组织细则；组织章程细则 -.^Mt.)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >#!n"i;  
ascertainment of profit 确定利润 Fi7pq2  
"Asia Clear" “亚洲结算系统”