[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 h4}84}5d  
allotment notice 股份配售通知；配股通知 AN m d!  
allotment of shares 股份分配 b_krk\e@S  
allowable 可获宽免；免税的 ;1=1:S8  
allowable business loss 可扣除的营业亏损 X JB)rP  
allowable expenses 可扣税的支出 dQX6(Jj  
allowance 免税额；津贴；备抵；准备金 0> E r=,e  
allowance for debts 债项的免税额 bWS&Yk(  
allowance for depreciation by wear and tear 耗损折旧免税额 J{<X7uB  
allowance for funeral expenses 殡殓费的免税额 Vt~{
Gu-Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M0"_^?  
allowance for repairs and outgoings 修葺及支出方面的免税额 :,7 hWs
 
allowance to debtor 给债务人的津贴 V &T~zh1  
alteration of capital 资本更改 RBd7YWo\|j  
alternate trustee 候补受托人 ">nxHU  
amalgamation 合并 S@tLCqV4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !|uWH  
ambit of charges 征税范围；收费范围 hfB%`x#akQ  
amended valuation 经修订的估值 ty! `T+3  
American Commodities Exchange 美国商品交易所 MchA{p&Ol  
American Express Bank Limited 美国运通银行 YP<ms  
American Stock Exchange 美国证券交易所 G!##X: 6 '  
amortization 摊销 G.B2('  
amount due from banks 存放银行同业的款项 Rv>-4@fMJ  
amount due from banks abroad 存放海外银行同业的款项 Ne!lH@ql  
amount due from holding companies 控股公司欠款 RP|`HkP-2  
amount due from local banks 存放本港银行同业的款项 DCa^ u'f  
amount due to banks 银行同业的存款 ATyEf5Id_  
amount due to banks abroad 海外银行同业的存款 ~8+ Zs 
  
amount due to holding companies 控股公司存款 e`s ~.ZF  
amount due to local banks 本港银行同业的存款 8Fh)eha9f  
amount due to outport banks 外埠银行同业的存款 372rbY  
amount for note issue 发行纸币的款额 (WJRi:NP?  
amount of bond 担保契据的款额 'Is kWgc  
amount of consideration 代价款额 pki%vRY  
amount of contribution 供款数额 6@!`]tSCK  
amount of indebtedness 负债款额 ^76]0`gS  
amount of principal of the loan 贷款本金额 f~[7t:WD*  
amount of rates chargeable 应征差饷数额 2,F.$X  
amount of share capital 股本额 Fo_sgv8O<  
amount of sums assured 承保款额 , `Z1m o>n  
amount of variation 变动幅度  3?yg\  
amount of vote 拨款数额 i] 4I [!  
amount payable 应付款额 }<r)~{UV  
amount receivable 应收款额 vr l-$ii  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 & .j&0WE  
analysis 分析 00y!K m_D  
ancillary risk 附属风险 *^4"5X@  
annual account 周年帐目；周年帐目报表；年度决算；年结 :Yl-w-oe  
annual accounting date 年结日期 #!# l45p6  
annual allowance 每年免税额；年积金；年度津贴；年津 HC8e>kP9b  
annual balance 年度余额 J@'wf8Ub  
annual disposable income 每年可动用收入 aXYY:;  
annual estimates 周年预算 xCTML!H  
annual fee 年费 x9g#<2w8  
annual general meeting 周年大会 n\DV3rXI9  
annual growth rate 年增率；每年增长率 m s\}  
annual long-term supplement 长期个案每年补助金 =T@1@w  
annual pensionable emolument 可供计算退休金的年薪 # W']6'O  
annual report 年报 \b x$i*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f6Ah6tb  
annual return 周年报表；周年申报表；每年报税表格 >GRxHK@G  
Annual Return Rules 《周年报表规则》 h]gp^?=  
annual review of consumer prices 每年消费物价回顾 oPM96 (  
annual roll-forward basis 逐年延展方式 CdQ!GS<'y  
annual salary 年薪 KRzAy)8  
annual statement 年度报表；年度决算表 /x$nje,.  
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 5;EvNu  
annuitant 年金受益人 _DtV  
annuity 年金 wHy!CP %  
annuity contract 年金合约 p5iuYHKk?  
annuity on human life 人寿年金 :F?C)
F  
antecedent debt 先前的债项 %h@EP[\  
ante-dated cheque 倒填日期支票 bAMdI 5Zk?  
anticipated expenditure 预期开支 T~e.PP  
anticipated net profit 预期纯利 i_%_x*  
anticipated revenue 预期收入 o+'6`g'8  
anti-inflation measure 反通货膨胀措施 bH~dJFj/  
anti-inflationary stance 反通货膨胀立场 ?caSb=
f  
apparent deficit 表面赤字 y6a3tG  
apparent financial solvency 表面偿债能力 0H:X3y+  
apparent partner 表面合伙人 ;=z
:F<Y  
application for personal assessment 个人入息课税申请书 ZECfR>`x  
application of fund 资金应用 Z T %5T}i  
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 M= (u]%\  
appointed actuary 委任精算师 PW0LG^xp`  
appointed auditor 委任核数师；委任审计师 WyiQoN'q  
appointed trustee 委任的受托人 }K(TjZR  
appointer 委任人 
&D<yX~  
apportioned pro rata 按比例分摊 z{QqY.Gu{G  
apportionment 分配；分摊 /{I$#:M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a7opCmL  
apportionment formula 分摊方程式 B+`g>h
 
apportionment of estate duty 遗产税的分摊 6gDN`e,@  
appraisal 估价；评估 H5|;{q:j  
appreciable growth 可观增长 hZb_P\1X  
appreciable impact 显着影响 Le^ n +5x  
appreciable increase 可观增长 1% `Rs
  
appreciation 增值；升值 "tK=+f`NM  
appreciation against other currencies 相对其他货币升值 !N^@4*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }S
Zd  
appreciation tax 增值税 i%?*@uj  
appropriation 拨款；拨用；拨付 flx(HJK  
appropriation account 拨款帐目 "AqB$^S9t  
Appropriation Bill 拨款法案 UEL_ uij  
appropriation-in-aid system 补助拨款办法 -9?]IIVb  
approved assets 核准资产 QT}tvm@PMq  
approved basket stock 认可一篮子证券 2=}FBA,2  
approved budget 核准预算 [- w%/D%@  
approved charitable donation 认可慈善捐款 %]i15;{X  
approved charitable institution 认可慈善机构 h";L  
approved currency 核准货币；认可货币 u3D)M%e  
approved estimates 核准预算 !4!~Lk=  
approved estimates of expenditure 核准开支预算 6y<EgYzdE  
approved overseas insurer 核准海外保险人 HzJz+ x:  
approved overseas trust company 核准海外信托公司 6A ah9  
approved pooled investment fund 核准汇集投资基金 lB4WKn=?Kl  
approved provident fund scheme 认可公积金计划 dO\"?aiD  
approved provision 核准拨款 3so%gvY.'  
approved redeemable share 核准可赎回股份 BA.uw_^4  
approved regional stock 认可地区性证券 |s_GlJV.  
approved retirement scheme 认可退休金计划 Z_NCD`i;  
approved subordinated loan 核准附属贷款 fP1!)po  
arbitrage 套戥；套汇；套利 :4|4=mkr  
arbitrageur 套戥者；套汇者 46;uW{EY  
arbitrary amount 临时款项 LP=)~K
<  
arrangement 措施；安排；协定 q^nVN#  
arrears 欠款 Hn:Crl y#  
arrears of pay 欠付薪酬 6eCCmIdaM  
arrears of revenue 逾期未收税款；逾期未收的帐项 zuCSj~  
articles of association 组织章程；组织细则；组织章程细则 wL[ M:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O6Y0XL  
ascertainment of profit 确定利润 j<$2hiI/?&  
"Asia Clear" “亚洲结算系统”