[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`Kda8  
allotment notice 股份配售通知；配股通知 mtE+}b@(!&  
allotment of shares 股份分配 eq&QWxiD*  
allowable 可获宽免；免税的 K@Q%NK,  
allowable business loss 可扣除的营业亏损 yUxz,36wZ  
allowable expenses 可扣税的支出 ouFKqRs;  
allowance 免税额；津贴；备抵；准备金 o"A)t=  
allowance for debts 债项的免税额 BYa#<jXtAT  
allowance for depreciation by wear and tear 耗损折旧免税额 GM)q\Hx{  
allowance for funeral expenses 殡殓费的免税额 BxQ,T@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?(Plb&kR  
allowance for repairs and outgoings 修葺及支出方面的免税额 :kwDa a  
allowance to debtor 给债务人的津贴 T 7qHw!)  
alteration of capital 资本更改 $bZ-b1{c C  
alternate trustee 候补受托人 >@4AxV\  
amalgamation 合并 ,Sy&?t}`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e0Gs|c+6  
ambit of charges 征税范围；收费范围 L=C#E0{i  
amended valuation 经修订的估值 ^\J-LU|"B  
American Commodities Exchange 美国商品交易所 n^5Q f\o  
American Express Bank Limited 美国运通银行 V+l7W  
American Stock Exchange 美国证券交易所 OTJMS_IT  
amortization 摊销  P7/Xh3  
amount due from banks 存放银行同业的款项 ] Ge>S?u  
amount due from banks abroad 存放海外银行同业的款项 tw\1
&*:  
amount due from holding companies 控股公司欠款 %,ScGQE   
amount due from local banks 存放本港银行同业的款项 e:.?T\  
amount due to banks 银行同业的存款 &uBfsa$  
amount due to banks abroad 海外银行同业的存款 2*Pk1vrI  
amount due to holding companies 控股公司存款 v
? Cakwu  
amount due to local banks 本港银行同业的存款 kDM?`(r  
amount due to outport banks 外埠银行同业的存款 }?c%L8\  
amount for note issue 发行纸币的款额 '}bmDb*  
amount of bond 担保契据的款额 [*0M$4   
amount of consideration 代价款额 WQD:~*C:  
amount of contribution 供款数额 HNj;_S  
amount of indebtedness 负债款额 Q&?0 ^;r  
amount of principal of the loan 贷款本金额 8$ #z>  
amount of rates chargeable 应征差饷数额 3/]FT#l]i  
amount of share capital 股本额 C|3cQ{  
amount of sums assured 承保款额 8.I 3%u  
amount of variation 变动幅度 sdyNJh7Jr  
amount of vote 拨款数额 \n^[!e"`  
amount payable 应付款额 Q|S>C%4?  
amount receivable 应收款额 b7T;6\[m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ji.?bKqHE  
analysis 分析 VhAJ1[k4!  
ancillary risk 附属风险 )N1iGJO)  
annual account 周年帐目；周年帐目报表；年度决算；年结 Yw5-:w0f  
annual accounting date 年结日期 @M'qi=s*  
annual allowance 每年免税额；年积金；年度津贴；年津 9nFWJn  
annual balance 年度余额 *W>, 98  
annual disposable income 每年可动用收入 ;vX1U8  
annual estimates 周年预算 gjX1z{{~L  
annual fee 年费 +*Uv+oC|  
annual general meeting 周年大会 EIyFGCw|U  
annual growth rate 年增率；每年增长率 ]IeLKcn  
annual long-term supplement 长期个案每年补助金 IA]wO%c  
annual pensionable emolument 可供计算退休金的年薪 Km,o+9?1gF  
annual report 年报 u7Ix7`
V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?.lo[X<,*  
annual return 周年报表；周年申报表；每年报税表格 U0{)goN.  
Annual Return Rules 《周年报表规则》 )EKWsGNe/  
annual review of consumer prices 每年消费物价回顾 Fpeokr"i  
annual roll-forward basis 逐年延展方式 bQwG"N  
annual salary 年薪
;'08-Et  
annual statement 年度报表；年度决算表 `ah|B
V  
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 t+]1D@hv  
annuitant 年金受益人 SBDGms  
annuity 年金 d"Wuu1tEY  
annuity contract 年金合约 (uhE'IQ{(  
annuity on human life 人寿年金 I;eo y,  
antecedent debt 先前的债项 B I3fk  
ante-dated cheque 倒填日期支票 u^CL }t*  
anticipated expenditure 预期开支 %.l={B,i  
anticipated net profit 预期纯利 ?K:.Pa  
anticipated revenue 预期收入 *p#@W-:9E  
anti-inflation measure 反通货膨胀措施 k)X\z@I'  
anti-inflationary stance 反通货膨胀立场 ;FF+u K  
apparent deficit 表面赤字 eMmNQRmH  
apparent financial solvency 表面偿债能力 e5n]@mu%  
apparent partner 表面合伙人 X!'C'3X  
application for personal assessment 个人入息课税申请书 $|3zsi2  
application of fund 资金应用 3]9Rmx  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Wi>m}^}9  
appointed actuary 委任精算师 !cM<&3/  
appointed auditor 委任核数师；委任审计师 g0}jE%)  
appointed trustee 委任的受托人 lcjOBu  
appointer 委任人 @F$}/  
apportioned pro rata 按比例分摊 \@N~{72:k  
apportionment 分配；分摊 HuU$x;~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )cZHBG.0H  
apportionment formula 分摊方程式 k`|E&+
og  
apportionment of estate duty 遗产税的分摊 SE6 (3f$  
appraisal 估价；评估 \b8#x T}  
appreciable growth 可观增长 jX(${j<  
appreciable impact 显着影响 YZSQOLN{  
appreciable increase 可观增长 7wPI)]$  
appreciation 增值；升值 _od /)#  
appreciation against other currencies 相对其他货币升值 j2u'5kJ G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^,AE;ZT7  
appreciation tax 增值税 gW--[  
appropriation 拨款；拨用；拨付 kD%MFT4  
appropriation account 拨款帐目 c ^.^ 5@  
Appropriation Bill 拨款法案 f5b|,JJ  
appropriation-in-aid system 补助拨款办法 _5~|z$GW  
approved assets 核准资产 r^<,f[yH  
approved basket stock 认可一篮子证券 2rf8)8':  
approved budget 核准预算 ~ho,bwJM[T  
approved charitable donation 认可慈善捐款 8sc2r  
approved charitable institution 认可慈善机构 |)
Dm.)/0)  
approved currency 核准货币；认可货币 xRhGBb{@s  
approved estimates 核准预算 a=A12<  
approved estimates of expenditure 核准开支预算 &B[*L+-E  
approved overseas insurer 核准海外保险人 UIU:^g0  
approved overseas trust company 核准海外信托公司 ^L)3O|6c  
approved pooled investment fund 核准汇集投资基金 zuW4gJ  
approved provident fund scheme 认可公积金计划 FA)ot)]  
approved provision 核准拨款 A%F8w'8(  
approved redeemable share 核准可赎回股份 Us'JMZ~  
approved regional stock 认可地区性证券 "5 ~{  
approved retirement scheme 认可退休金计划 ]BbV\#  
approved subordinated loan 核准附属贷款
26nwUNak  
arbitrage 套戥；套汇；套利 M:%g)FgW  
arbitrageur 套戥者；套汇者 .S#i/A'x  
arbitrary amount 临时款项 rOt{bh6r  
arrangement 措施；安排；协定 qCfEv4  
arrears 欠款 f77W{T4  
arrears of pay 欠付薪酬 1+N'cB!y  
arrears of revenue 逾期未收税款；逾期未收的帐项 )e`9U.C  
articles of association 组织章程；组织细则；组织章程细则 7s
OAaWx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,\P|%yv  
ascertainment of profit 确定利润 ^\Q,ACkZb  
"Asia Clear" “亚洲结算系统”