[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 [c?']<f4  
allotment notice 股份配售通知；配股通知 XezO_V  
allotment of shares 股份分配 aE^tc'h~  
allowable 可获宽免；免税的 Y[8w0ve-g  
allowable business loss 可扣除的营业亏损 Fz+
0h"  
allowable expenses 可扣税的支出 R6 wK'  
allowance 免税额；津贴；备抵；准备金 Y^gK^?K  
allowance for debts 债项的免税额 an3HKfv  
allowance for depreciation by wear and tear 耗损折旧免税额 %l@Q&)f8e  
allowance for funeral expenses 殡殓费的免税额 to Ei4u)m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u!2.[CV  
allowance for repairs and outgoings 修葺及支出方面的免税额 J WG7QH  
allowance to debtor 给债务人的津贴 #)%N+Odnr  
alteration of capital 资本更改 r;w_B %9  
alternate trustee 候补受托人 9d2#=IJm  
amalgamation 合并 amf=uysr  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,eRl Z3T  
ambit of charges 征税范围；收费范围 3OHP-oa.  
amended valuation 经修订的估值 *?oQ6g(Nz  
American Commodities Exchange 美国商品交易所 uK]@!gz  
American Express Bank Limited 美国运通银行 @18@[ :d"  
American Stock Exchange 美国证券交易所 S[UHx}.  
amortization 摊销 8xmw-s)  
amount due from banks 存放银行同业的款项 !D%*s,t\'  
amount due from banks abroad 存放海外银行同业的款项 jG{}b6  
amount due from holding companies 控股公司欠款 I=hgfo  
amount due from local banks 存放本港银行同业的款项
q{f%U.  
amount due to banks 银行同业的存款 ua:.97~Ym  
amount due to banks abroad 海外银行同业的存款 9#%(%s2+  
amount due to holding companies 控股公司存款 =!xeki]|9  
amount due to local banks 本港银行同业的存款 <9 bQAyL9  
amount due to outport banks 外埠银行同业的存款 $X5~9s1Wl  
amount for note issue 发行纸币的款额 pooi8" G  
amount of bond 担保契据的款额 8 Oeg"d  
amount of consideration 代价款额 $XFG1?L!  
amount of contribution 供款数额 )iy>sa{  
amount of indebtedness 负债款额 14\%2nE  
amount of principal of the loan 贷款本金额 ;:*o P(9k  
amount of rates chargeable 应征差饷数额 &RXd1>|c2  
amount of share capital 股本额 n:he`7.6O  
amount of sums assured 承保款额 CzzG  
amount of variation 变动幅度 p'k stiB  
amount of vote 拨款数额 17{]QuqNF  
amount payable 应付款额 I(Nsm3L  
amount receivable 应收款额 %e7{ke}r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K_`*ZV{r  
analysis 分析 d^ !3bv*h  
ancillary risk 附属风险 Hi|2z5=V  
annual account 周年帐目；周年帐目报表；年度决算；年结 #2DH_P  
annual accounting date 年结日期 !U>"H8}dv  
annual allowance 每年免税额；年积金；年度津贴；年津 p%IR4f  
annual balance 年度余额 4PiNQ'*  
annual disposable income 每年可动用收入 ,@='.Qs4g  
annual estimates 周年预算 2xe_Q70II  
annual fee 年费 -7ct+3"J  
annual general meeting 周年大会 7OtQK`P"A
 
annual growth rate 年增率；每年增长率 Z;S*fS-_  
annual long-term supplement 长期个案每年补助金 j`BFk>  
annual pensionable emolument 可供计算退休金的年薪 g8XGZW!  
annual report 年报 +nuv?QB/  
Annual Report on the Consumer Price Index 《消费物价指数年报》
{r&M  
annual return 周年报表；周年申报表；每年报税表格 ~J<bwF  
Annual Return Rules 《周年报表规则》 X3L9j(  
annual review of consumer prices 每年消费物价回顾 uc Z(D|a   
annual roll-forward basis 逐年延展方式 ,_rarU)[
J  
annual salary 年薪 yN3Tk}{V  
annual statement 年度报表；年度决算表 d?N"NqaN  
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 NH'RU`U)  
annuitant 年金受益人 xOT'4v&.  
annuity 年金 0y;&L63>T  
annuity contract 年金合约 42p6l  
annuity on human life 人寿年金 Y1k/ngH  
antecedent debt 先前的债项 'dWJ#9C  
ante-dated cheque 倒填日期支票 JF{,;&sj  
anticipated expenditure 预期开支 +1d\ZZA|6&  
anticipated net profit 预期纯利 $:u,6|QsS=  
anticipated revenue 预期收入 +{hxEDz  
anti-inflation measure 反通货膨胀措施 sxThz7#i)  
anti-inflationary stance 反通货膨胀立场 V2VsJ  
apparent deficit 表面赤字 ,;+\!'lS  
apparent financial solvency 表面偿债能力 WKah$l  
apparent partner 表面合伙人 e!4akKw4wD  
application for personal assessment 个人入息课税申请书 Qmn5umd=?\  
application of fund 资金应用 d`~#uN {  
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 (X!/tw,.  
appointed actuary 委任精算师 )sV# b  
appointed auditor 委任核数师；委任审计师 n[4Nu`E9  
appointed trustee 委任的受托人 R1Pnj
 
appointer 委任人 sx]?^KR:  
apportioned pro rata 按比例分摊 -m|b2g}"3  
apportionment 分配；分摊 yN>"r2   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ik$wS#1+L  
apportionment formula 分摊方程式 /#:RYM'Tu  
apportionment of estate duty 遗产税的分摊 5?O/Aub  
appraisal 估价；评估 p,tB  
appreciable growth 可观增长 EW5S%Y  
appreciable impact 显着影响 7 Ck;LF}>0  
appreciable increase 可观增长 Y~vTFOI  
appreciation 增值；升值 *0c }`|  
appreciation against other currencies 相对其他货币升值 I.8|kscM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G0Wd"AV+  
appreciation tax 增值税 )
D[ypuM&  
appropriation 拨款；拨用；拨付 UkqLLzL  
appropriation account 拨款帐目 gE ,j\M*  
Appropriation Bill 拨款法案 k oHY AF  
appropriation-in-aid system 补助拨款办法 mr('zpkRq  
approved assets 核准资产 tjd"05"@:  
approved basket stock 认可一篮子证券 4|2$b:t  
approved budget 核准预算 BPG)m,/b  
approved charitable donation 认可慈善捐款 ("lcL2Bq  
approved charitable institution 认可慈善机构 .oK7E(QJ  
approved currency 核准货币；认可货币 /6q/`vx @  
approved estimates 核准预算 tLvli>y@  
approved estimates of expenditure 核准开支预算 1)YFEU&]  
approved overseas insurer 核准海外保险人 <rC#1wR4  
approved overseas trust company 核准海外信托公司 jSG jv>  
approved pooled investment fund 核准汇集投资基金 5t<]|-i!  
approved provident fund scheme 认可公积金计划 j}VOr >xz  
approved provision 核准拨款 RChY+3,L)  
approved redeemable share 核准可赎回股份 W^Rb~b^?  
approved regional stock 认可地区性证券 <
GNOT"z  
approved retirement scheme 认可退休金计划 ;9I#>u  
approved subordinated loan 核准附属贷款 QE#$bCw  
arbitrage 套戥；套汇；套利 'D/AL\1{p(  
arbitrageur 套戥者；套汇者 P9>C!0 -x  
arbitrary amount 临时款项 ks r5P~  
arrangement 措施；安排；协定 }cPV_^{  
arrears 欠款 Rke:*(p*n;  
arrears of pay 欠付薪酬 
{30< Vc=  
arrears of revenue 逾期未收税款；逾期未收的帐项 xg^fM@#m  
articles of association 组织章程；组织细则；组织章程细则 DA wzXsx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L|Ydd!m  
ascertainment of profit 确定利润 <+$S{Z.  
"Asia Clear" “亚洲结算系统”