[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 RBD MZ  
allotment notice 股份配售通知；配股通知 =7,UqMl_  
allotment of shares 股份分配 8E[`H  
allowable 可获宽免；免税的 eR`<9KBH  
allowable business loss 可扣除的营业亏损 @E;pT3; )  
allowable expenses 可扣税的支出 VC7F#a*V  
allowance 免税额；津贴；备抵；准备金 J@iN':l-  
allowance for debts 债项的免税额 #Q 7$I.O]  
allowance for depreciation by wear and tear 耗损折旧免税额 1D6O=
j\  
allowance for funeral expenses 殡殓费的免税额 IBh~(6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -rlX<(pl)  
allowance for repairs and outgoings 修葺及支出方面的免税额 vDvGT<d  
allowance to debtor 给债务人的津贴 V/e_:xECC  
alteration of capital 资本更改 N2 e<Y_T  
alternate trustee 候补受托人 c<e\JJY5?  
amalgamation 合并 eMzCAO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N@)~j+Pz  
ambit of charges 征税范围；收费范围 /)T
Ex}wk  
amended valuation 经修订的估值 I|z#Aoc  
American Commodities Exchange 美国商品交易所 >t(@?*ZFT  
American Express Bank Limited 美国运通银行 ~\,6C1M  
American Stock Exchange 美国证券交易所 7bS[\5  
amortization 摊销 Jo<6M'  
amount due from banks 存放银行同业的款项 2A+,. S_!x  
amount due from banks abroad 存放海外银行同业的款项 *, K \A  
amount due from holding companies 控股公司欠款 "mK (?U!A  
amount due from local banks 存放本港银行同业的款项 B,,d~\  
amount due to banks 银行同业的存款 m)}MkC-  
amount due to banks abroad 海外银行同业的存款 "cM5=;  
amount due to holding companies 控股公司存款 gwT,D.'Ut  
amount due to local banks 本港银行同业的存款 6QQ oHYtZ  
amount due to outport banks 外埠银行同业的存款 nUHVPuQ/'T  
amount for note issue 发行纸币的款额 fM.|#eLi  
amount of bond 担保契据的款额 KL]!E ~i  
amount of consideration 代价款额 caht4N{T  
amount of contribution 供款数额 8$Yf#;m[
 
amount of indebtedness 负债款额 'O9=*L)X  
amount of principal of the loan 贷款本金额 wgrOW]e  
amount of rates chargeable 应征差饷数额 'qE  
amount of share capital 股本额 mM>|fHGA  
amount of sums assured 承保款额 cU|jT8Q4H  
amount of variation 变动幅度 |'
_<(z  
amount of vote 拨款数额 k5(yf~!c  
amount payable 应付款额 yfQE8v+  
amount receivable 应收款额 k1zt|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +to9].O7y  
analysis 分析 /GGu` f  
ancillary risk 附属风险 Ya 4$7|(  
annual account 周年帐目；周年帐目报表；年度决算；年结 7 :'>~>'  
annual accounting date 年结日期 <t{AY^:r  
annual allowance 每年免税额；年积金；年度津贴；年津 ^#se4qQ  
annual balance 年度余额 m
C(t;{  
annual disposable income 每年可动用收入 wkA!Jv%  
annual estimates 周年预算 H
H@xnd  
annual fee 年费 . *xq =  
annual general meeting 周年大会 x`i`]6q  
annual growth rate 年增率；每年增长率 QPE.b-S  
annual long-term supplement 长期个案每年补助金 u_=y,~s  
annual pensionable emolument 可供计算退休金的年薪 ~W{h-z%q  
annual report 年报 caD;V(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *PU,Rc()6  
annual return 周年报表；周年申报表；每年报税表格 *?Ef}:]  
Annual Return Rules 《周年报表规则》 =A6O}0z  
annual review of consumer prices 每年消费物价回顾 UROi.976D  
annual roll-forward basis 逐年延展方式 U-<"i6mg?  
annual salary 年薪 #) }bUNc'  
annual statement 年度报表；年度决算表 1:UC\WW  
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 aZ`agsofk  
annuitant 年金受益人 @A'1D@f#  
annuity 年金 (`? snMc  
annuity contract 年金合约 KdsvZim0>  
annuity on human life 人寿年金 5>Yd\(`K  
antecedent debt 先前的债项 SJ^?D8  
ante-dated cheque 倒填日期支票 ?I#hrv@  
anticipated expenditure 预期开支 1 R9?[RE  
anticipated net profit 预期纯利 u?Mu*r?  
anticipated revenue 预期收入 IkNt! 2s_  
anti-inflation measure 反通货膨胀措施 AiHf?"EVT  
anti-inflationary stance 反通货膨胀立场 )^f Q@C8  
apparent deficit 表面赤字 N==_'`O1Q0  
apparent financial solvency 表面偿债能力 G$uOk?R#5c  
apparent partner 表面合伙人 )0 MshgM  
application for personal assessment 个人入息课税申请书 TFDCo_>o  
application of fund 资金应用 MPy][^s!  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 %
ab)Gs  
appointed actuary 委任精算师 }(EOQ2TI  
appointed auditor 委任核数师；委任审计师 9$@ g;?}Ps  
appointed trustee 委任的受托人 cY'To<v  
appointer 委任人 Jd"s~n<>K  
apportioned pro rata 按比例分摊 `h5eej&s(  
apportionment 分配；分摊 |ZlT>u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \[I .  
apportionment formula 分摊方程式 u; qMo`-  
apportionment of estate duty 遗产税的分摊 E wsq0D  
appraisal 估价；评估 Sb4PCt  
appreciable growth 可观增长 e`M]ZGrr  
appreciable impact 显着影响 'oQP:*Btl3  
appreciable increase 可观增长 <`UG#6z8  
appreciation 增值；升值 v|2q2bz  
appreciation against other currencies 相对其他货币升值 slv
s oN@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sxwW9 _C  
appreciation tax 增值税 L^{;jgd&T9  
appropriation 拨款；拨用；拨付 Mq lo:7 ^F  
appropriation account 拨款帐目 Rue|<d1  
Appropriation Bill 拨款法案 W)msaq,  
appropriation-in-aid system 补助拨款办法 aX'g9E
 
approved assets 核准资产 b\j&!_   
approved basket stock 认可一篮子证券 2*wO5v  
approved budget 核准预算 b_gN?F7_  
approved charitable donation 认可慈善捐款 T_tDpq_|  
approved charitable institution 认可慈善机构 BRXb<M^;_  
approved currency 核准货币；认可货币 'L|GClc6)
 
approved estimates 核准预算 jl-Aos"/  
approved estimates of expenditure 核准开支预算 rspoSPnY1  
approved overseas insurer 核准海外保险人 {F+M&+``  
approved overseas trust company 核准海外信托公司 Etc?;Z[F#  
approved pooled investment fund 核准汇集投资基金 pkN:D+gS  
approved provident fund scheme 认可公积金计划 u$=ogp=0  
approved provision 核准拨款 '}p gUh_  
approved redeemable share 核准可赎回股份 X$|TN+Ub  
approved regional stock 认可地区性证券 !:O/|.+Vmf  
approved retirement scheme 认可退休金计划 avt>saR  
approved subordinated loan 核准附属贷款 io r [v  
arbitrage 套戥；套汇；套利 y(3c{y@~X  
arbitrageur 套戥者；套汇者 syW9Hlm  
arbitrary amount 临时款项 ^A"lkV7  
arrangement 措施；安排；协定 hp]ng!I{\u  
arrears 欠款 ^c0$pqZ}r  
arrears of pay 欠付薪酬 P`3s\8[Q  
arrears of revenue 逾期未收税款；逾期未收的帐项 [[0bhmG)  
articles of association 组织章程；组织细则；组织章程细则 %] [$y7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $,e?X}4  
ascertainment of profit 确定利润 Ce5w0&VlS  
"Asia Clear" “亚洲结算系统”