[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 ldGojnS  
allotment notice 股份配售通知；配股通知 r`jWp\z  
allotment of shares 股份分配 `0{ S3v  
allowable 可获宽免；免税的 'cV?i&;  
allowable business loss 可扣除的营业亏损 d|XmasGN  
allowable expenses 可扣税的支出 q
TT,U9]:  
allowance 免税额；津贴；备抵；准备金 5u r)uz]w8  
allowance for debts 债项的免税额 w&Y{1rF>  
allowance for depreciation by wear and tear 耗损折旧免税额 qi(*ty  
allowance for funeral expenses 殡殓费的免税额 24ux  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LH2PTW\b!6  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^rL_C}YBj-  
allowance to debtor 给债务人的津贴 5+- I5HX|~  
alteration of capital 资本更改 o:"anHs  
alternate trustee 候补受托人 j(eFoZz,  
amalgamation 合并 Dw_D+7>(v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %T!J$a)qf  
ambit of charges 征税范围；收费范围 Ts9ktPlm  
amended valuation 经修订的估值 .m;G$X|3U  
American Commodities Exchange 美国商品交易所 `S3>3  
American Express Bank Limited 美国运通银行 im]g(#GnKh  
American Stock Exchange 美国证券交易所
PE"v*9k  
amortization 摊销 Tde0~j}  
amount due from banks 存放银行同业的款项 bl;zR  
amount due from banks abroad 存放海外银行同业的款项 rkB'Hf  
amount due from holding companies 控股公司欠款 wJeG(h  
amount due from local banks 存放本港银行同业的款项 5|I55CTx  
amount due to banks 银行同业的存款 y<- _(^  
amount due to banks abroad 海外银行同业的存款 e)H!uR
 
amount due to holding companies 控股公司存款 P:C2G(V1AR  
amount due to local banks 本港银行同业的存款 &
H||&Z[pk  
amount due to outport banks 外埠银行同业的存款 l>6@:nq|R  
amount for note issue 发行纸币的款额 3GH(wSv9\  
amount of bond 担保契据的款额 Pm+tQ  
amount of consideration 代价款额  fvEAIs  
amount of contribution 供款数额 ;apzAF  
amount of indebtedness 负债款额 ; A,#;
%j  
amount of principal of the loan 贷款本金额 ?+0GfIV  
amount of rates chargeable 应征差饷数额 ;`dh fcU  
amount of share capital 股本额 ~+G#n"Pn  
amount of sums assured 承保款额 80pid[F  
amount of variation 变动幅度 X^@I].  
amount of vote 拨款数额 (;_FIUz0  
amount payable 应付款额 +Qxu$#  
amount receivable 应收款额 cXnKCzSxZq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wQ+8\ s=  
analysis 分析 (=4W-z7  
ancillary risk 附属风险 @+LfQY  
annual account 周年帐目；周年帐目报表；年度决算；年结 *\uM.m0$
 
annual accounting date 年结日期 ememce,Np  
annual allowance 每年免税额；年积金；年度津贴；年津 =1p8i  
annual balance 年度余额 52_#  
annual disposable income 每年可动用收入 MZ>6o5K|  
annual estimates 周年预算 Ge+0-I6 Ju  
annual fee 年费 +7V{ABfGl  
annual general meeting 周年大会 'heJ"k?  
annual growth rate 年增率；每年增长率 I$t3qd{H&  
annual long-term supplement 长期个案每年补助金 #A7jyg":  
annual pensionable emolument 可供计算退休金的年薪 o%E;3l  
annual report 年报 V9wI\0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %+)
o'nf"U  
annual return 周年报表；周年申报表；每年报税表格 D*P
Yr{z'  
Annual Return Rules 《周年报表规则》 q Zv =  
annual review of consumer prices 每年消费物价回顾 S8d8%R~1=h  
annual roll-forward basis 逐年延展方式 S=`+Ryc  
annual salary 年薪 BYrZEVM9  
annual statement 年度报表；年度决算表 LQY
y;<K  
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 8.J(r(;>  
annuitant 年金受益人 cO2& VC  
annuity 年金 Q/ms]Du  
annuity contract 年金合约 ^Xb7[+I6  
annuity on human life 人寿年金 5yZTcS z  
antecedent debt 先前的债项 {c?JuV4q?  
ante-dated cheque 倒填日期支票 g*UMG>  
anticipated expenditure 预期开支 Yap?^&GV  
anticipated net profit 预期纯利 '*^yAlgtt  
anticipated revenue 预期收入 ?>c=}I#Ui-  
anti-inflation measure 反通货膨胀措施 {66sB{P  
anti-inflationary stance 反通货膨胀立场 tR0pH8?e"  
apparent deficit 表面赤字 }R[#?ty;]  
apparent financial solvency 表面偿债能力 LQ11ba  
apparent partner 表面合伙人 rl#vE's6.e  
application for personal assessment 个人入息课税申请书 $''?HjB
}T  
application of fund 资金应用 CT9   
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 LVJI_O{fH  
appointed actuary 委任精算师 f
3j{VN  
appointed auditor 委任核数师；委任审计师 vbx6I>\Y  
appointed trustee 委任的受托人 }v9\F-0>Q  
appointer 委任人 aNn"X y\ k  
apportioned pro rata 按比例分摊 g"s$}5{8:  
apportionment 分配；分摊 fKC3-z
m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '>$EOg"  
apportionment formula 分摊方程式 ~\)qi=  
apportionment of estate duty 遗产税的分摊 {Gq*e/  
appraisal 估价；评估 ?bZovRx  
appreciable growth 可观增长 n<sd!xmqFx  
appreciable impact 显着影响 Zv11uH-C  
appreciable increase 可观增长 `@d<n  
appreciation 增值；升值 S{4z?Ri, '  
appreciation against other currencies 相对其他货币升值 *-W #G}O0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T{qTj6I  
appreciation tax 增值税 j*"3t^|-  
appropriation 拨款；拨用；拨付 Pg9hW  
appropriation account 拨款帐目 wbDM5%  
Appropriation Bill 拨款法案 f4-a?bp  
appropriation-in-aid system 补助拨款办法
8dD2  
approved assets 核准资产
l0&EZN0V2  
approved basket stock 认可一篮子证券 ]<(]u#g_d  
approved budget 核准预算 ih,%i4<}6m  
approved charitable donation 认可慈善捐款 ^;,M}|<h  
approved charitable institution 认可慈善机构 iv`O/T  
approved currency 核准货币；认可货币 [,n c  
approved estimates 核准预算 :j|IP)-f  
approved estimates of expenditure 核准开支预算 ES~^M840f  
approved overseas insurer 核准海外保险人 b2 _Yu^  
approved overseas trust company 核准海外信托公司 Q9}dHIe1E  
approved pooled investment fund 核准汇集投资基金 gBT2)2]  
approved provident fund scheme 认可公积金计划 CQel3Jtt.  
approved provision 核准拨款 ~\x:<)  
approved redeemable share 核准可赎回股份 Om{l>24i.\  
approved regional stock 认可地区性证券 b'MSkEiQG  
approved retirement scheme 认可退休金计划 +_XmlX A3Z  
approved subordinated loan 核准附属贷款 M(#m0xB  
arbitrage 套戥；套汇；套利 ^7;JC7qmN  
arbitrageur 套戥者；套汇者 m)V/L]4  
arbitrary amount 临时款项 `%+ mO88o  
arrangement 措施；安排；协定 EbeI{-'aF  
arrears 欠款 hA\K</h.  
arrears of pay 欠付薪酬 G} eUL|S  
arrears of revenue 逾期未收税款；逾期未收的帐项 [I4ege>  
articles of association 组织章程；组织细则；组织章程细则 gaA<}Tp,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +&zYZA8v  
ascertainment of profit 确定利润 :o:e,WKxb  
"Asia Clear" “亚洲结算系统”