[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 2O*(F>>dT  
allotment notice 股份配售通知；配股通知 #]vy`rv  
allotment of shares 股份分配 t%B ,ATW  
allowable 可获宽免；免税的 c~bTK" u  
allowable business loss 可扣除的营业亏损 ec$kcD!  
allowable expenses 可扣税的支出 2V-zmyJs5  
allowance 免税额；津贴；备抵；准备金 xn=/SIS  
allowance for debts 债项的免税额 Wej'AR\NX  
allowance for depreciation by wear and tear 耗损折旧免税额 &+K:pU ?[$  
allowance for funeral expenses 殡殓费的免税额 L#\!0YW/@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *j`{ K  
allowance for repairs and outgoings 修葺及支出方面的免税额 Fq-AvU  
allowance to debtor 给债务人的津贴 $@wTc  
alteration of capital 资本更改 B\tP{}P8{  
alternate trustee 候补受托人 gGtl*9a=  
amalgamation 合并 X}-)io  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2#^@awJ ?  
ambit of charges 征税范围；收费范围 u4W2{  
amended valuation 经修订的估值 ++Z
,U  
American Commodities Exchange 美国商品交易所 +H'{!:e5  
American Express Bank Limited 美国运通银行 3BSJ|o<"=  
American Stock Exchange 美国证券交易所 ,g"[7Za  
amortization 摊销 O% Mi`\W@  
amount due from banks 存放银行同业的款项 j9bn|p$DA  
amount due from banks abroad 存放海外银行同业的款项 gbl`_t/  
amount due from holding companies 控股公司欠款 K<_bG<tm_  
amount due from local banks 存放本港银行同业的款项 A-8[8J  
amount due to banks 银行同业的存款 b/yXE)3 X  
amount due to banks abroad 海外银行同业的存款 *yDsK+[_  
amount due to holding companies 控股公司存款 LH"CIL2  
amount due to local banks 本港银行同业的存款 k9'`<82Y  
amount due to outport banks 外埠银行同业的存款 A<+veqb4  
amount for note issue 发行纸币的款额 zx(=ArCRr  
amount of bond 担保契据的款额 >=WlrmI  
amount of consideration 代价款额 Q&X#(3&'  
amount of contribution 供款数额 pKxq\ U  
amount of indebtedness 负债款额 >7fNxQ  
amount of principal of the loan 贷款本金额 .o&Vu,/H  
amount of rates chargeable 应征差饷数额 |$)+h\h  
amount of share capital 股本额 N N1(f
 
amount of sums assured 承保款额 Oh|KbM*vS  
amount of variation 变动幅度 TsvF~Gdp  
amount of vote 拨款数额 +TW
k}#G   
amount payable 应付款额 -q8R'?z[  
amount receivable 应收款额 JF+E.-fy$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &F!Ct(c99  
analysis 分析 Kb/w+J S  
ancillary risk 附属风险 ?JinX'z  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;:%*h2  
annual accounting date 年结日期 8d!t"oj68  
annual allowance 每年免税额；年积金；年度津贴；年津 o~(/Twxam  
annual balance 年度余额 y\M Kd[G7  
annual disposable income 每年可动用收入 P>i!f!o*I  
annual estimates 周年预算 E76#xsyhF  
annual fee 年费 S 6|#9C&  
annual general meeting 周年大会 5g-AB`6T  
annual growth rate 年增率；每年增长率 4$wn8!x2|  
annual long-term supplement 长期个案每年补助金 |_Tp:][mf  
annual pensionable emolument 可供计算退休金的年薪 RAh4#8]  
annual report 年报 T=kR!Gx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k^Gf2%k  
annual return 周年报表；周年申报表；每年报税表格 !97k  
Annual Return Rules 《周年报表规则》  s_p\ bl.  
annual review of consumer prices 每年消费物价回顾 S=N3qBH6  
annual roll-forward basis 逐年延展方式 vp o
Yb  
annual salary 年薪 k v>rv37u  
annual statement 年度报表；年度决算表 J$/'nL<{^  
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 k|SywATr  
annuitant 年金受益人 SFiK_;  
annuity 年金 [T<Z?  
annuity contract 年金合约 jnu!a.H  
annuity on human life 人寿年金 He}uE0^  
antecedent debt 先前的债项 >p[skN 
 
ante-dated cheque 倒填日期支票 w`Ss MI  
anticipated expenditure 预期开支 3utv  
anticipated net profit 预期纯利 Si: $zGL$(  
anticipated revenue 预期收入 qpCNvhi  
anti-inflation measure 反通货膨胀措施 C;EC4n+s  
anti-inflationary stance 反通货膨胀立场 [`]h23vRW  
apparent deficit 表面赤字 mk'$ |2O  
apparent financial solvency 表面偿债能力 NhgzU+)+  
apparent partner 表面合伙人 {wNNp't7  
application for personal assessment 个人入息课税申请书 "3r7/>xy  
application of fund 资金应用 h5do?b v!  
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 )v+R+3<  
appointed actuary 委任精算师 /
M3UK  
appointed auditor 委任核数师；委任审计师 v"K #  
appointed trustee 委任的受托人 I8s%wY9  
appointer 委任人 z5|m`$gy  
apportioned pro rata 按比例分摊 _Z>I"m  
apportionment 分配；分摊 (z:DT
e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6 #vc"5@M  
apportionment formula 分摊方程式 Pcs62aE  
apportionment of estate duty 遗产税的分摊 8F;f&&L"y  
appraisal 估价；评估 ]w+n39da  
appreciable growth 可观增长 K4[XP]\jr  
appreciable impact 显着影响 yt@;yd:OEk  
appreciable increase 可观增长 u |EECjJn  
appreciation 增值；升值 =rB=! ;  
appreciation against other currencies 相对其他货币升值 f-BEfC,}'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yltzf #%  
appreciation tax 增值税 "7. lsL5  
appropriation 拨款；拨用；拨付 _x&fK$Y)B  
appropriation account 拨款帐目 v[*&@aW0n  
Appropriation Bill 拨款法案 p[J 8 r{'  
appropriation-in-aid system 补助拨款办法 3%NbT  
approved assets 核准资产 ydx-`yg#  
approved basket stock 认可一篮子证券 ^G*zFqa+`  
approved budget 核准预算 7F;dLd'  
approved charitable donation 认可慈善捐款 nB+UxU@  
approved charitable institution 认可慈善机构 A{QXzoWkg0  
approved currency 核准货币；认可货币 !idQ-&  
approved estimates 核准预算 TA"4yri=7x  
approved estimates of expenditure 核准开支预算 -{=c T?"+  
approved overseas insurer 核准海外保险人  uK_R#^  
approved overseas trust company 核准海外信托公司 M#U#I:z%  
approved pooled investment fund 核准汇集投资基金 #zL0P>P'a  
approved provident fund scheme 认可公积金计划 =ll{M{0Q]!  
approved provision 核准拨款 1;Q>B>6  
approved redeemable share 核准可赎回股份 B/n/bi8T  
approved regional stock 认可地区性证券 B4>kx#LR  
approved retirement scheme 认可退休金计划 ]JUb;B;Z  
approved subordinated loan 核准附属贷款 EK JPeeRY  
arbitrage 套戥；套汇；套利 M*xt9'Yd  
arbitrageur 套戥者；套汇者 >,#73
u#  
arbitrary amount 临时款项 Z`9yGaTO  
arrangement 措施；安排；协定 #dKHU@+U"  
arrears 欠款 ,;)1|-^nu  
arrears of pay 欠付薪酬 &M5_G$5n  
arrears of revenue 逾期未收税款；逾期未收的帐项 VZRM=;V  
articles of association 组织章程；组织细则；组织章程细则 UojHlTg#bT  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G9_M~N%a  
ascertainment of profit 确定利润 6 pQbh*  
"Asia Clear" “亚洲结算系统”