[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 g[=\KrTSg  
allotment notice 股份配售通知；配股通知 2-"Lxe65f  
allotment of shares 股份分配 ),D`ZRXS  
allowable 可获宽免；免税的 ~,1-$#R  
allowable business loss 可扣除的营业亏损 <eud#v  
allowable expenses 可扣税的支出 gqO%^b)6  
allowance 免税额；津贴；备抵；准备金 r 48;_4d)D  
allowance for debts 债项的免税额 uJ|5Ve  
allowance for depreciation by wear and tear 耗损折旧免税额 #"=yQZ6Y  
allowance for funeral expenses 殡殓费的免税额 jt'Y(u]2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V:,3O LL*  
allowance for repairs and outgoings 修葺及支出方面的免税额 E5Snl#Gl\0  
allowance to debtor 给债务人的津贴 @}zS/LO  
alteration of capital 资本更改 YWcui+4p}  
alternate trustee 候补受托人 |h^G$guw  
amalgamation 合并 Pjj;.c 7_j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !~|"LA!jn  
ambit of charges 征税范围；收费范围 T;:',T[G  
amended valuation 经修订的估值 yO$r'9?,*  
American Commodities Exchange 美国商品交易所 cjy0s+>>  
American Express Bank Limited 美国运通银行 (04j4teE  
American Stock Exchange 美国证券交易所 AXNszS%4  
amortization 摊销 C$2o o@   
amount due from banks 存放银行同业的款项 :r vO8.\  
amount due from banks abroad 存放海外银行同业的款项 WRLu3nBx  
amount due from holding companies 控股公司欠款 '$kS
]U  
amount due from local banks 存放本港银行同业的款项 Q8DQ .C  
amount due to banks 银行同业的存款 Y>dg10=  
amount due to banks abroad 海外银行同业的存款 Ol/2%UJXL  
amount due to holding companies 控股公司存款 jziA;6uL  
amount due to local banks 本港银行同业的存款 fr,CH{Uq  
amount due to outport banks 外埠银行同业的存款 mTXNHvv  
amount for note issue 发行纸币的款额 U47k5s(J  
amount of bond 担保契据的款额 fUL{c,7xda  
amount of consideration 代价款额 ?Qo_ KQ%sn  
amount of contribution 供款数额 iaa (ce  
amount of indebtedness 负债款额 I).^,%>Z)  
amount of principal of the loan 贷款本金额 M$>WmG1~D  
amount of rates chargeable 应征差饷数额 fdCxMKlu;  
amount of share capital 股本额 g1hg`qBBW  
amount of sums assured 承保款额 qN`]*baS  
amount of variation 变动幅度 Skk3M?  
amount of vote 拨款数额 RqX4ep5j  
amount payable 应付款额 A\PV@w%Ai  
amount receivable 应收款额 G5XnGl}Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 93Ci$#<y  
analysis 分析 n_xQSVI0F  
ancillary risk 附属风险 gE6y&a  
annual account 周年帐目；周年帐目报表；年度决算；年结 VtPoc(o4]  
annual accounting date 年结日期 N?U&( @p  
annual allowance 每年免税额；年积金；年度津贴；年津 +}G>M=t::  
annual balance 年度余额 2fL88/'  
annual disposable income 每年可动用收入 z5o9\.y({  
annual estimates 周年预算 C(%5,|6  
annual fee 年费 /J9T
=N  
annual general meeting 周年大会 0R%uVJG  
annual growth rate 年增率；每年增长率 "]\":T  
annual long-term supplement 长期个案每年补助金 um0}`Xq^  
annual pensionable emolument 可供计算退休金的年薪 <1'X)n&Kw$  
annual report 年报 yS.fe[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2h? r![  
annual return 周年报表；周年申报表；每年报税表格 k`4\.m"&  
Annual Return Rules 《周年报表规则》 1Sc~Vb|>  
annual review of consumer prices 每年消费物价回顾 c&I,ed s  
annual roll-forward basis 逐年延展方式 ae(]9VW  
annual salary 年薪 BI]ut|Qw  
annual statement 年度报表；年度决算表 Fp|rMq
 
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 Y;/=3T7An  
annuitant 年金受益人 7i|hlk;  
annuity 年金 ygy #^  
annuity contract 年金合约 M:Y!k<p  
annuity on human life 人寿年金 fPk9(X;G!p  
antecedent debt 先前的债项 EV7+u0uN&Q  
ante-dated cheque 倒填日期支票 Y,pS/  
anticipated expenditure 预期开支 %Ty {1'o  
anticipated net profit 预期纯利 $b 71  
anticipated revenue 预期收入 H
S&uQc a  
anti-inflation measure 反通货膨胀措施 r;6YCI=z  
anti-inflationary stance 反通货膨胀立场 %Pvb>U(Xs  
apparent deficit 表面赤字 PA-0FlV|  
apparent financial solvency 表面偿债能力 W-ND<=:Up  
apparent partner 表面合伙人 4[EO[x4C  
application for personal assessment 个人入息课税申请书 Xi`U`7?D(=  
application of fund 资金应用 3<'Q`H>  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Vqp.jF1|  
appointed actuary 委任精算师 ^[\53\R~  
appointed auditor 委任核数师；委任审计师 [\M?8R$)  
appointed trustee 委任的受托人 xY}j8~k  
appointer 委任人 KZ >"L  
apportioned pro rata 按比例分摊 !VZCM{  
apportionment 分配；分摊 i$Zpo
M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Zz*mf+  
apportionment formula 分摊方程式 9kg>)ty@  
apportionment of estate duty 遗产税的分摊 E,?aB Rxy  
appraisal 估价；评估 ghO//?m  
appreciable growth 可观增长 kd4*Zab  
appreciable impact 显着影响 4y}a,  
appreciable increase 可观增长 _j
<M}  
appreciation 增值；升值 Xqva&/-  
appreciation against other currencies 相对其他货币升值 2F@<{
v4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AA%g^PWpR  
appreciation tax 增值税 wU3ica&[   
appropriation 拨款；拨用；拨付 [Ik B/Xbw|  
appropriation account 拨款帐目 Glc4g  
Appropriation Bill 拨款法案 exN#!&;  
appropriation-in-aid system 补助拨款办法 <EN[s  
approved assets 核准资产 Uo)<_nG  
approved basket stock 认可一篮子证券 O*Pe[T5x'  
approved budget 核准预算 CpdY)SMSL  
approved charitable donation 认可慈善捐款 ^p%+rB.j[  
approved charitable institution 认可慈善机构 <@ex})su  
approved currency 核准货币；认可货币 ]T$w7puaJ  
approved estimates 核准预算 Y~?YA/.x  
approved estimates of expenditure 核准开支预算 hfa_M[#Q-  
approved overseas insurer 核准海外保险人 8ewEdnE   
approved overseas trust company 核准海外信托公司 5:3$VWLa <  
approved pooled investment fund 核准汇集投资基金 ieoUZCO^r\  
approved provident fund scheme 认可公积金计划 \D k^\-  
approved provision 核准拨款 7n/I'r  
approved redeemable share 核准可赎回股份 (=B7_jrl  
approved regional stock 认可地区性证券 .{ Lm  
approved retirement scheme 认可退休金计划 4~MUc!  
approved subordinated loan 核准附属贷款 {YLJKu!M  
arbitrage 套戥；套汇；套利 e7AI&5Eg{  
arbitrageur 套戥者；套汇者 zQ^[=siZ}  
arbitrary amount 临时款项 tD482Sb=  
arrangement 措施；安排；协定 aL6 5t\2  
arrears 欠款 @!HMd{r  
arrears of pay 欠付薪酬 s"!}=kX  
arrears of revenue 逾期未收税款；逾期未收的帐项 | }Z"|-Z  
articles of association 组织章程；组织细则；组织章程细则 h0QQP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0`zq*OQ  
ascertainment of profit 确定利润 g[)hm`{?  
"Asia Clear" “亚洲结算系统”