[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 {iGy@?d)zt  
allotment notice 股份配售通知；配股通知
#?OJ9pyG'  
allotment of shares 股份分配 XniPNU  
allowable 可获宽免；免税的 o1kT B&E4B  
allowable business loss 可扣除的营业亏损 .3X5
~OH  
allowable expenses 可扣税的支出 I7@|{L1|FB  
allowance 免税额；津贴；备抵；准备金 S!Alno  
allowance for debts 债项的免税额 #x?Ku\ts  
allowance for depreciation by wear and tear 耗损折旧免税额 YFJw<5&  
allowance for funeral expenses 殡殓费的免税额 *^ZJ&.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *~D|M  
allowance for repairs and outgoings 修葺及支出方面的免税额 >>cb0fH
5  
allowance to debtor 给债务人的津贴 J?wCqA  
alteration of capital 资本更改 GI se|[p  
alternate trustee 候补受托人 Q9yIQ{>H[  
amalgamation 合并 9QQiIi$74U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~ u)}/  
ambit of charges 征税范围；收费范围 w#XD4kwQG  
amended valuation 经修订的估值 ]C;X/8'Jf5  
American Commodities Exchange 美国商品交易所 -wh?9?W  
American Express Bank Limited 美国运通银行 Udi  
American Stock Exchange 美国证券交易所 4.=jKj9j  
amortization 摊销 -JEiwi,  
amount due from banks 存放银行同业的款项 H;h$k]T  
amount due from banks abroad 存放海外银行同业的款项 HUA{ P%  
amount due from holding companies 控股公司欠款 L">\c5ca  
amount due from local banks 存放本港银行同业的款项 _o52#Q4   
amount due to banks 银行同业的存款 w it rC>  
amount due to banks abroad 海外银行同业的存款 jIL+^{
K<  
amount due to holding companies 控股公司存款 &E]<dmR  
amount due to local banks 本港银行同业的存款 }T5 E^  
amount due to outport banks 外埠银行同业的存款 x5(6U>-Y  
amount for note issue 发行纸币的款额 6e;POW  
amount of bond 担保契据的款额 6~!QibA|P  
amount of consideration 代价款额 2zV{I*  
amount of contribution 供款数额 aw923wEi  
amount of indebtedness 负债款额 ^ Fnag]qQ  
amount of principal of the loan 贷款本金额 6MD9DqD  
amount of rates chargeable 应征差饷数额 %lnVzGP  
amount of share capital 股本额 8nu@6)#  
amount of sums assured 承保款额 7DKTd^^M  
amount of variation 变动幅度 DFXHD,o  
amount of vote 拨款数额 j* ZU}Ss  
amount payable 应付款额 %/4_|.8u  
amount receivable 应收款额 r) u@,P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mDXG~*1  
analysis 分析 >T#" Im-  
ancillary risk 附属风险 S}b^_+UbP  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ei7Oi!1  
annual accounting date 年结日期 q'Nafa&a)  
annual allowance 每年免税额；年积金；年度津贴；年津 kz*6%Cg*~  
annual balance 年度余额 5SMV3~*P  
annual disposable income 每年可动用收入 2<T/N  
annual estimates 周年预算 .O pG2P  
annual fee 年费 l$&dTI<#  
annual general meeting 周年大会 w:pPd;nz0Y  
annual growth rate 年增率；每年增长率 :jf/$]p  
annual long-term supplement 长期个案每年补助金 ~>#?.f  
annual pensionable emolument 可供计算退休金的年薪 <} p]0iA  
annual report 年报 b['v0x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p9E/#U8A_  
annual return 周年报表；周年申报表；每年报税表格 +lXIv  
Annual Return Rules 《周年报表规则》 K(uz`(5  
annual review of consumer prices 每年消费物价回顾 %a?\y_a=b  
annual roll-forward basis 逐年延展方式 uznYLS  
annual salary 年薪 K))P 2ss  
annual statement 年度报表；年度决算表 OQIr"  
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 (!PsK:wc  
annuitant 年金受益人 /iEQ}  
annuity 年金 jqj4(J@%yr  
annuity contract 年金合约 c{IL"B6>  
annuity on human life 人寿年金 AHo}K\O?r  
antecedent debt 先前的债项 >WA'/Sl<A<  
ante-dated cheque 倒填日期支票 m5o$Dus+?'  
anticipated expenditure 预期开支 /9A6"Z
 
anticipated net profit 预期纯利 [4hi/60  
anticipated revenue 预期收入 ~"\WV4}`v  
anti-inflation measure 反通货膨胀措施 ;Dbx5- t  
anti-inflationary stance 反通货膨胀立场 6V"uovN2  
apparent deficit 表面赤字 x_x_TEyyh  
apparent financial solvency 表面偿债能力 ckb(+*+l  
apparent partner 表面合伙人 '5b0 K1$"  
application for personal assessment 个人入息课税申请书 )}7X4g6X   
application of fund 资金应用 H#uN&^+H  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 {b '  
appointed actuary 委任精算师 UpPl-jeT  
appointed auditor 委任核数师；委任审计师 D~bx'Wr+  
appointed trustee 委任的受托人 2+/r~LwbK  
appointer 委任人 V!(7=ku!`  
apportioned pro rata 按比例分摊 ZXN`8!]&  
apportionment 分配；分摊 !Eg2#a?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !C|Z+w9Y  
apportionment formula 分摊方程式 l=t/"M=  
apportionment of estate duty 遗产税的分摊 "TP~TjXfq  
appraisal 估价；评估 xkRS?Q g  
appreciable growth 可观增长 B9Mp3[  
appreciable impact 显着影响 +V(^"Z~  
appreciable increase 可观增长 +!W:gA  
appreciation 增值；升值 y@,PTF  
appreciation against other currencies 相对其他货币升值 S?6-I,]h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j{'_sI{{  
appreciation tax 增值税 *~YdL7f)J  
appropriation 拨款；拨用；拨付 }30Sb&"  
appropriation account 拨款帐目 T*gG <8  
Appropriation Bill 拨款法案 o>nw~_ H\  
appropriation-in-aid system 补助拨款办法 ,(-V<>/*.|  
approved assets 核准资产 ]l C2YD}  
approved basket stock 认可一篮子证券 7M _ mR Vh  
approved budget 核准预算 .zl[nx[9"D  
approved charitable donation 认可慈善捐款 nW*cqM%+  
approved charitable institution 认可慈善机构 *N4/M%1P  
approved currency 核准货币；认可货币 tcnO`0moK  
approved estimates 核准预算 Mtv{37k~  
approved estimates of expenditure 核准开支预算 kYWnaY ^F  
approved overseas insurer 核准海外保险人 Dn@ZS_f  
approved overseas trust company 核准海外信托公司 Yi,`uJKh  
approved pooled investment fund 核准汇集投资基金 S~ Z<-@S  
approved provident fund scheme 认可公积金计划 /t`,7y3T  
approved provision 核准拨款 ?hGE[.(eh]  
approved redeemable share 核准可赎回股份 I]i( B+D  
approved regional stock 认可地区性证券 gOe!GnO  
approved retirement scheme 认可退休金计划 Qu,R6G  
approved subordinated loan 核准附属贷款 pW@W-k:u  
arbitrage 套戥；套汇；套利 :aBxyS*}G  
arbitrageur 套戥者；套汇者 (sQXfeMz  
arbitrary amount 临时款项 ;/_htdj  
arrangement 措施；安排；协定 ]{#=WTp]  
arrears 欠款 tc/  
arrears of pay 欠付薪酬 I*^t!+q$  
arrears of revenue 逾期未收税款；逾期未收的帐项 @MVul_@6  
articles of association 组织章程；组织细则；组织章程细则 dt@c,McN|Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {Q37a=;,  
ascertainment of profit 确定利润 j5Da53c#^  
"Asia Clear" “亚洲结算系统”