[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 3Wx,oq;4-  
allotment notice 股份配售通知；配股通知 4]XI"-M^D  
allotment of shares 股份分配 :q+N&j'3  
allowable 可获宽免；免税的 ?Zcj}e.r  
allowable business loss 可扣除的营业亏损 w+AuMc  
allowable expenses 可扣税的支出 #a9 _
~ \s  
allowance 免税额；津贴；备抵；准备金 $v27]"]  
allowance for debts 债项的免税额 3/goCg  
allowance for depreciation by wear and tear 耗损折旧免税额 K5"sj|d&  
allowance for funeral expenses 殡殓费的免税额 G<qIY&D'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hW2.8f$  
allowance for repairs and outgoings 修葺及支出方面的免税额 Fhj8lVvk  
allowance to debtor 给债务人的津贴 +=3CL2{An  
alteration of capital 资本更改 \m/xV/  
alternate trustee 候补受托人 F $yO  
amalgamation 合并 fCUT[d+H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %3=J*wj>D  
ambit of charges 征税范围；收费范围 (#Mp 5C'X  
amended valuation 经修订的估值 TEVI'%F
  
American Commodities Exchange 美国商品交易所 rVryt<2:@r  
American Express Bank Limited 美国运通银行 ~+n,1]W_  
American Stock Exchange 美国证券交易所 RtV.d\  
amortization 摊销 \54}T4R  
amount due from banks 存放银行同业的款项 |V&G81sM  
amount due from banks abroad 存放海外银行同业的款项 =Hu0v}i/  
amount due from holding companies 控股公司欠款 BBL485`  
amount due from local banks 存放本港银行同业的款项 3 <SqoJSp  
amount due to banks 银行同业的存款 r
%=[
},JQ  
amount due to banks abroad 海外银行同业的存款 Q~,YbZ-7  
amount due to holding companies 控股公司存款  <!'M} s  
amount due to local banks 本港银行同业的存款 zg}YGu|J  
amount due to outport banks 外埠银行同业的存款 F=wRkU  
amount for note issue 发行纸币的款额 e<=;i" |  
amount of bond 担保契据的款额 <,8l *1C  
amount of consideration 代价款额 >Hwc,j q  
amount of contribution 供款数额 \8b6\qF/\  
amount of indebtedness 负债款额 DJ;g|b  
amount of principal of the loan 贷款本金额 t/p $  
amount of rates chargeable 应征差饷数额 grcbH  
amount of share capital 股本额 \M+L3*W  
amount of sums assured 承保款额 y{ =NP  
amount of variation 变动幅度 \7 a4uc  
amount of vote 拨款数额 <+]f`c*Z  
amount payable 应付款额 .YcN S%  
amount receivable 应收款额 dbF M,"^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UH3t(o7O
 
analysis 分析 Dgi~rr1`'s  
ancillary risk 附属风险 f} K`Jm_}?  
annual account 周年帐目；周年帐目报表；年度决算；年结 KS< Jv;  
annual accounting date 年结日期 (H#M<N  
annual allowance 每年免税额；年积金；年度津贴；年津 FxU'LN<;HY  
annual balance 年度余额 k`YYZt]@  
annual disposable income 每年可动用收入 }vh Za p^  
annual estimates 周年预算 t9 F=^)s  
annual fee 年费 d/
U."
V}  
annual general meeting 周年大会 jPJAWXB4a  
annual growth rate 年增率；每年增长率 Zk`#VH  
annual long-term supplement 长期个案每年补助金 9O98Q6-s  
annual pensionable emolument 可供计算退休金的年薪 X;GfPw.m  
annual report 年报 i@$*Csj\9*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Oh!(@  
annual return 周年报表；周年申报表；每年报税表格 }DIF%}UK\  
Annual Return Rules 《周年报表规则》 ~L?nq@DL  
annual review of consumer prices 每年消费物价回顾 +"!aM?o  
annual roll-forward basis 逐年延展方式 CjZ2z%||=  
annual salary 年薪 (4+1lOd  
annual statement 年度报表；年度决算表 tk?UX7F  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 oyeG$ mpg  
annuitant 年金受益人 FjKq%.=#  
annuity 年金 _m'ysC jA  
annuity contract 年金合约 By((,QpB  
annuity on human life 人寿年金 :)c80`-E  
antecedent debt 先前的债项 D3]BTkMMS;  
ante-dated cheque 倒填日期支票 <Oz66bTze  
anticipated expenditure 预期开支 L\ j:  
anticipated net profit 预期纯利 9 ) {  
anticipated revenue 预期收入 
0|Ucd  
anti-inflation measure 反通货膨胀措施 ltA/  
anti-inflationary stance 反通货膨胀立场 ARB7>"
 
apparent deficit 表面赤字 kW-81  
apparent financial solvency 表面偿债能力 WH$HI/%*m  
apparent partner 表面合伙人 ><Z'D  
application for personal assessment 个人入息课税申请书 A WJWtUa  
application of fund 资金应用 K{DAOQ.z  
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 AU{:;%.g  
appointed actuary 委任精算师 ")`S0n5e  
appointed auditor 委任核数师；委任审计师 m
_lrPY-  
appointed trustee 委任的受托人 *xH\)|3,  
appointer 委任人 w K*PD&nN  
apportioned pro rata 按比例分摊 ok0X<MR!I  
apportionment 分配；分摊 JF9Hfs/ jS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AV4~U:vU  
apportionment formula 分摊方程式 z+VV}:Q  
apportionment of estate duty 遗产税的分摊 `ggui
p-C  
appraisal 估价；评估 G$=-,6kZO  
appreciable growth 可观增长 `wO}H
z  
appreciable impact 显着影响 fI:H8  
appreciable increase 可观增长 xFb3O|TC  
appreciation 增值；升值 l)|lTOjb  
appreciation against other currencies 相对其他货币升值 ElR)Gd_8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !#WqA9<  
appreciation tax 增值税 <r\I"z$  
appropriation 拨款；拨用；拨付 oXGZK5w<l  
appropriation account 拨款帐目 >FFVY{F  
Appropriation Bill 拨款法案 m,6he
e  
appropriation-in-aid system 补助拨款办法 ! D1zXXq  
approved assets 核准资产 U^$E'Q-VK  
approved basket stock 认可一篮子证券  ;}4k{{K  
approved budget 核准预算 .6T4z7I  
approved charitable donation 认可慈善捐款 J$[Q?8 ka  
approved charitable institution 认可慈善机构 Bc ^4 T1  
approved currency 核准货币；认可货币 X47!E |*  
approved estimates 核准预算 9k>uRV6  
approved estimates of expenditure 核准开支预算 \E hr@g  
approved overseas insurer 核准海外保险人
z7=fDe -  
approved overseas trust company 核准海外信托公司 80&D" "  
approved pooled investment fund 核准汇集投资基金 04JT@s"o
 
approved provident fund scheme 认可公积金计划 ?qT(3C9p  
approved provision 核准拨款 dR[o|r  
approved redeemable share 核准可赎回股份 NMXM[Ukb
 
approved regional stock 认可地区性证券 AQh["1{yJ  
approved retirement scheme 认可退休金计划 08r[K(bfb,  
approved subordinated loan 核准附属贷款 O@,i1ha%  
arbitrage 套戥；套汇；套利 O),
I[kb  
arbitrageur 套戥者；套汇者 n;OHH{E{  
arbitrary amount 临时款项 0wvU?z%WK  
arrangement 措施；安排；协定 hqW$kw  
arrears 欠款 FfYs Sq2l  
arrears of pay 欠付薪酬 Xj,j0  
arrears of revenue 逾期未收税款；逾期未收的帐项 t9D S]Li  
articles of association 组织章程；组织细则；组织章程细则 !-(J-45  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Oz>io\P94  
ascertainment of profit 确定利润 [%~NM/xu<  
"Asia Clear" “亚洲结算系统”