[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 a/p /<
 
allotment notice 股份配售通知；配股通知 U^xtS g  
allotment of shares 股份分配 .&c!k1kH  
allowable 可获宽免；免税的 )u_[cEJHO  
allowable business loss 可扣除的营业亏损 +K*_=gHF.  
allowable expenses 可扣税的支出 F%e5j9X`  
allowance 免税额；津贴；备抵；准备金 i@spd5.  
allowance for debts 债项的免税额 wE09
%  
allowance for depreciation by wear and tear 耗损折旧免税额 eop7=!`-~~  
allowance for funeral expenses 殡殓费的免税额 H}&4#CQ'!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E@^mlUf  
allowance for repairs and outgoings 修葺及支出方面的免税额 I)cA:Ip  
allowance to debtor 给债务人的津贴 }Fgp*x-G  
alteration of capital 资本更改 |th
"ET  
alternate trustee 候补受托人 .ID9Xd$fky  
amalgamation 合并 _^u^@.Q'i<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y^J/jA0\B  
ambit of charges 征税范围；收费范围 :l?/]K  
amended valuation 经修订的估值 Lk]/{t0  
American Commodities Exchange 美国商品交易所 T6p2=o&p  
American Express Bank Limited 美国运通银行 7 `& NB]  
American Stock Exchange 美国证券交易所 e't1.%w  
amortization 摊销 LDv>hzo  
amount due from banks 存放银行同业的款项 +%RB&:K7,  
amount due from banks abroad 存放海外银行同业的款项 Q?TXM1Bp  
amount due from holding companies 控股公司欠款 >>HC|  
amount due from local banks 存放本港银行同业的款项 SB2Ij',  
amount due to banks 银行同业的存款 SI@Yct]<g  
amount due to banks abroad 海外银行同业的存款 n!t][d/g+  
amount due to holding companies 控股公司存款 *f( e`3E  
amount due to local banks 本港银行同业的存款 lC(g&( \{  
amount due to outport banks 外埠银行同业的存款 K yFR;.F-  
amount for note issue 发行纸币的款额 d<B= p&~  
amount of bond 担保契据的款额 M-+=t8  
amount of consideration 代价款额 E'4dI:  
amount of contribution 供款数额 Pi:=0,"XOp  
amount of indebtedness 负债款额 YO^iEI.  
amount of principal of the loan 贷款本金额 23=SXA!  
amount of rates chargeable 应征差饷数额 5Dlx]_  
amount of share capital 股本额 >^hy@m  
amount of sums assured 承保款额 0] $5jW6]  
amount of variation 变动幅度 Kf-rthO  
amount of vote 拨款数额 BY^5z<^.  
amount payable 应付款额 GLIP;)h1  
amount receivable 应收款额 X-=J7G`\h#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QHuh=7u)  
analysis 分析 ^L;k  
ancillary risk 附属风险 v"a.%"oN8  
annual account 周年帐目；周年帐目报表；年度决算；年结 K+s xO/}h  
annual accounting date 年结日期 bB|P`lL  
annual allowance 每年免税额；年积金；年度津贴；年津 (N25.}8Y  
annual balance 年度余额 Ffp<|2T2_  
annual disposable income 每年可动用收入  @ s@67\  
annual estimates 周年预算 0al8%z9e@  
annual fee 年费 [v$NxmRu  
annual general meeting 周年大会 ;NzS;C'  
annual growth rate 年增率；每年增长率 C2 ] x  
annual long-term supplement 长期个案每年补助金 CuD^
@  
annual pensionable emolument 可供计算退休金的年薪 $1$T2'C~+  
annual report 年报 'uOzC"_yF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &BDdJwE  
annual return 周年报表；周年申报表；每年报税表格 uuMHD{}?}  
Annual Return Rules 《周年报表规则》 jB-)/8.qk  
annual review of consumer prices 每年消费物价回顾 hPHrq{YZ  
annual roll-forward basis 逐年延展方式 `Gp!Y  
annual salary 年薪 ^9C9[$Q  
annual statement 年度报表；年度决算表 kwd)5J  
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 qxe%RYdA'j  
annuitant 年金受益人 T{%'"mm;  
annuity 年金 ]\t+zF>&Y  
annuity contract 年金合约 |r=.}9 -  
annuity on human life 人寿年金 .wfN.Z  
antecedent debt 先前的债项 a:3f>0_t  
ante-dated cheque 倒填日期支票 /Aq):T T  
anticipated expenditure 预期开支 W^^}-9  
anticipated net profit 预期纯利 op%? V:  
anticipated revenue 预期收入 ]XH}G9X^  
anti-inflation measure 反通货膨胀措施 zsx12b^w  
anti-inflationary stance 反通货膨胀立场 Q5
s?/r  
apparent deficit 表面赤字 g $f;  
apparent financial solvency 表面偿债能力 \!tS|h  
apparent partner 表面合伙人 uF=xo`=|  
application for personal assessment 个人入息课税申请书 GCgpe(cQ  
application of fund 资金应用 }w)`)N
  
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 PNbs7f  
appointed actuary 委任精算师 :9E_L2M  
appointed auditor 委任核数师；委任审计师 CF`fn6  
appointed trustee 委任的受托人 UUt631  
appointer 委任人 9#;UQ.qA  
apportioned pro rata 按比例分摊 rGe^$!QB  
apportionment 分配；分摊 Xkv+"F=-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6v9{$:  
apportionment formula 分摊方程式 [}OL@num  
apportionment of estate duty 遗产税的分摊 !r8Jo{(pb  
appraisal 估价；评估 69v[*InSd  
appreciable growth 可观增长 S0ct;CS  
appreciable impact 显着影响 e]+ [lq\p@  
appreciable increase 可观增长 YTc o;5/  
appreciation 增值；升值 M\s^>7es  
appreciation against other currencies 相对其他货币升值 \JLiA>@ @  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0P_Y6w+  
appreciation tax 增值税 pw7_j;}l  
appropriation 拨款；拨用；拨付 !\NKu1ta  
appropriation account 拨款帐目 @
Yq!   
Appropriation Bill 拨款法案 2rw<]Ce  
appropriation-in-aid system 补助拨款办法 swDSV1alMB  
approved assets 核准资产 +(3PY e\  
approved basket stock 认可一篮子证券 )pVxp]EI  
approved budget 核准预算 `f^`i~c\  
approved charitable donation 认可慈善捐款 ~%Ws"1  
approved charitable institution 认可慈善机构
YSuwV)Y  
approved currency 核准货币；认可货币 bz~-uHC  
approved estimates 核准预算 QsmG(1=  
approved estimates of expenditure 核准开支预算 y^C;?B<  
approved overseas insurer 核准海外保险人 Mdh(Mp(w  
approved overseas trust company 核准海外信托公司 NRKAEf_#w  
approved pooled investment fund 核准汇集投资基金 "gCSbMq(Vq  
approved provident fund scheme 认可公积金计划 omV.Qb'NS  
approved provision 核准拨款
n#N< zC/  
approved redeemable share 核准可赎回股份  \~  
approved regional stock 认可地区性证券 X/1Z9a+W  
approved retirement scheme 认可退休金计划 ^}8_tZs8\  
approved subordinated loan 核准附属贷款 ?.A6HrAPB  
arbitrage 套戥；套汇；套利 {kJ[)7  
arbitrageur 套戥者；套汇者 -}UCdaQ3  
arbitrary amount 临时款项 Iw"?%k\U  
arrangement 措施；安排；协定 2|~&x~  
arrears 欠款 `bZ_=UAb  
arrears of pay 欠付薪酬 _<.R\rX&  
arrears of revenue 逾期未收税款；逾期未收的帐项 e_6 i896  
articles of association 组织章程；组织细则；组织章程细则 Y@.> eS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (6\A"jey\x  
ascertainment of profit 确定利润 :;"3k64  
"Asia Clear" “亚洲结算系统”