[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 lVdExR>H  
allotment notice 股份配售通知；配股通知 i469<^A  
allotment of shares 股份分配 R&QT  'i  
allowable 可获宽免；免税的 Tla*V#:Ve  
allowable business loss 可扣除的营业亏损 rW^&8E[  
allowable expenses 可扣税的支出 SXL6)pX  
allowance 免税额；津贴；备抵；准备金 wg_Z!(Hr#  
allowance for debts 债项的免税额 Fmu R(f=  
allowance for depreciation by wear and tear 耗损折旧免税额 =aCv Xa&,  
allowance for funeral expenses 殡殓费的免税额 X%dOkHarB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d2Y5'A0X  
allowance for repairs and outgoings 修葺及支出方面的免税额 :PLsA3[}  
allowance to debtor 给债务人的津贴 NXx}KF c  
alteration of capital 资本更改 JeA}d  
alternate trustee 候补受托人 %lPP1 R  
amalgamation 合并 tL~|/C)d R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r\]WDX!`  
ambit of charges 征税范围；收费范围 L,<.rr$:  
amended valuation 经修订的估值 TCEbz8ql  
American Commodities Exchange 美国商品交易所 (<CLftQKg  
American Express Bank Limited 美国运通银行 bk<3oI  
American Stock Exchange 美国证券交易所 m^7p
bJ\|  
amortization 摊销 +G~b-}  
amount due from banks 存放银行同业的款项 Rq7ksTo  
amount due from banks abroad 存放海外银行同业的款项 01Aa.i^d(  
amount due from holding companies 控股公司欠款 s{/n
O)  
amount due from local banks 存放本港银行同业的款项 QNo}nl/N  
amount due to banks 银行同业的存款 c2C8}XJ|O  
amount due to banks abroad 海外银行同业的存款 r,}Zc W+  
amount due to holding companies 控股公司存款 _,}Ye,(^=  
amount due to local banks 本港银行同业的存款 !|!V}O  
amount due to outport banks 外埠银行同业的存款 fq(e~Aqw$  
amount for note issue 发行纸币的款额 EPI*~=Z.U  
amount of bond 担保契据的款额 o+na`ed  
amount of consideration 代价款额 YS]RG/'  
amount of contribution 供款数额 Ov9.qNT  
amount of indebtedness 负债款额 )fa  
amount of principal of the loan 贷款本金额 ^Ni)gm{?k  
amount of rates chargeable 应征差饷数额 li{_biey}  
amount of share capital 股本额 4MIVlg9  
amount of sums assured 承保款额 Np<Aak  
amount of variation 变动幅度 #GF1MFkoS  
amount of vote 拨款数额 I#0.72:[  
amount payable 应付款额 hYV{N7$U|  
amount receivable 应收款额 >Cf`F{X'U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (|x->a  
analysis 分析 J+zqu  
ancillary risk 附属风险 zumRbrz
  
annual account 周年帐目；周年帐目报表；年度决算；年结 N 8OPeY  
annual accounting date 年结日期 6Z"%vrH  
annual allowance 每年免税额；年积金；年度津贴；年津 :$WRV-  
annual balance 年度余额 BYY>;>V  
annual disposable income 每年可动用收入 6/z}-;,W'  
annual estimates 周年预算 TnG"_VK9R  
annual fee 年费 |Mh;k6  
annual general meeting 周年大会 1$|z%(  
annual growth rate 年增率；每年增长率 H [v~  
annual long-term supplement 长期个案每年补助金 \DHCf4,  
annual pensionable emolument 可供计算退休金的年薪 f 6q@  
annual report 年报 V>nY?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'i,<j s3\f  
annual return 周年报表；周年申报表；每年报税表格 n0m9|T&  
Annual Return Rules 《周年报表规则》 LP\ Qwj{  
annual review of consumer prices 每年消费物价回顾 pM=vW{"I/  
annual roll-forward basis 逐年延展方式 n Au>i<  
annual salary 年薪 enNn*.*|  
annual statement 年度报表；年度决算表 k\
[2o  
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 OYKV*  
annuitant 年金受益人 KDhHp^IXQ  
annuity 年金 'Go'87+`  
annuity contract 年金合约 l>G#+#{  
annuity on human life 人寿年金 [9L(4F20  
antecedent debt 先前的债项 yG_#>3sD+%  
ante-dated cheque 倒填日期支票
4?&=H *H:  
anticipated expenditure 预期开支 vhg4E80Kr  
anticipated net profit 预期纯利 bcZuV5F&  
anticipated revenue 预期收入 Z+}SM]m  
anti-inflation measure 反通货膨胀措施 Ik,w3}*P*  
anti-inflationary stance 反通货膨胀立场 b,'./{c0  
apparent deficit 表面赤字 6R<%.-qr  
apparent financial solvency 表面偿债能力 \-B>']:R4  
apparent partner 表面合伙人 4 8DsRy  
application for personal assessment 个人入息课税申请书 N @VD-}
E  
application of fund 资金应用 |amEuKJ  
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 g&[g?L  
appointed actuary 委任精算师 jm?mO9p~  
appointed auditor 委任核数师；委任审计师 q^Z\V?  
appointed trustee 委任的受托人 Y~CS2%j  
appointer 委任人 r[lHYO  
apportioned pro rata 按比例分摊 wHCsEp(  
apportionment 分配；分摊 L{=z}QO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i^> RjR  
apportionment formula 分摊方程式 Ia\Nj _-%L  
apportionment of estate duty 遗产税的分摊 q&M;rIo?  
appraisal 估价；评估 <s:Xj  
appreciable growth 可观增长 4>| 5B:  
appreciable impact 显着影响 NUU}8a(K  
appreciable increase 可观增长 2H /a&uo@n  
appreciation 增值；升值 7KEGT KfW  
appreciation against other currencies 相对其他货币升值 rfZA21y{?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 KIS.4nt#d"  
appreciation tax 增值税 AE$)RhY`  
appropriation 拨款；拨用；拨付 "6}+|!"$  
appropriation account 拨款帐目 {kzM*!g  
Appropriation Bill 拨款法案 h~1QmEat  
appropriation-in-aid system 补助拨款办法 UWnH
2  
approved assets 核准资产 lL^7x  
approved basket stock 认可一篮子证券 ff0B*0  
approved budget 核准预算 iaC$K@a{  
approved charitable donation 认可慈善捐款 :Y'nye3:  
approved charitable institution 认可慈善机构 Yv;aQF"a  
approved currency 核准货币；认可货币 O~S}u  
approved estimates 核准预算 :K~7BJ(HO  
approved estimates of expenditure 核准开支预算 i6-K!  
approved overseas insurer 核准海外保险人 ks;%f34  
approved overseas trust company 核准海外信托公司 Na nU%#&  
approved pooled investment fund 核准汇集投资基金 Xnh1pwDhe<  
approved provident fund scheme 认可公积金计划 v:>P;\]r9M  
approved provision 核准拨款 ^\I$tnY`  
approved redeemable share 核准可赎回股份 ]+Vcuzq/  
approved regional stock 认可地区性证券 ]+lr  
approved retirement scheme 认可退休金计划 '71btd1  
approved subordinated loan 核准附属贷款 n5i}J/Sa2  
arbitrage 套戥；套汇；套利 `MD/CFl4  
arbitrageur 套戥者；套汇者 oHYD6qJX{  
arbitrary amount 临时款项 <(^pHv7Q  
arrangement 措施；安排；协定 ,>^~u  
arrears 欠款 E%e-R6gl  
arrears of pay 欠付薪酬 4EK[g M8  
arrears of revenue 逾期未收税款；逾期未收的帐项 3)ip@29F  
articles of association 组织章程；组织细则；组织章程细则 .jKO 6f  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mvw:E_  
ascertainment of profit 确定利润 Hke\W'&  
"Asia Clear" “亚洲结算系统”