[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](z#c~c  
allotment notice 股份配售通知；配股通知 50`iCD  
allotment of shares 股份分配 Ac[|MBaF  
allowable 可获宽免；免税的 p`ADro*  
allowable business loss 可扣除的营业亏损 2fzKdkJhe  
allowable expenses 可扣税的支出 &8]#RQy{f  
allowance 免税额；津贴；备抵；准备金 9'n))%CZ.  
allowance for debts 债项的免税额 pG!(6V-x<E  
allowance for depreciation by wear and tear 耗损折旧免税额 &gA6+b'  
allowance for funeral expenses 殡殓费的免税额 WO.0K5nfk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0\cnc^Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 5>ADw3z'  
allowance to debtor 给债务人的津贴 >lraYMc<rZ  
alteration of capital 资本更改 ;V(H7 ZM  
alternate trustee 候补受托人 -v;n"Zy1  
amalgamation 合并 Gpdv]SON{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c{
mK
ra  
ambit of charges 征税范围；收费范围 msc 1^2  
amended valuation 经修订的估值 .Na&I)udX.  
American Commodities Exchange 美国商品交易所 Q(IJD4  
American Express Bank Limited 美国运通银行 QGH h;  
American Stock Exchange 美国证券交易所 G{NSAaD[  
amortization 摊销 +z:CZ(fb  
amount due from banks 存放银行同业的款项 <H5n>3#pH  
amount due from banks abroad 存放海外银行同业的款项 -XBKOybHBO  
amount due from holding companies 控股公司欠款 "[jhaUAK  
amount due from local banks 存放本港银行同业的款项 Qj  6gg  
amount due to banks 银行同业的存款 u/gm10<OWa  
amount due to banks abroad 海外银行同业的存款 W!/vm  
amount due to holding companies 控股公司存款 X~v4
"|a  
amount due to local banks 本港银行同业的存款 :cc[Jco@w  
amount due to outport banks 外埠银行同业的存款 G&x'=dJ  
amount for note issue 发行纸币的款额 Kajkw>z  
amount of bond 担保契据的款额 `E
3:;|  
amount of consideration 代价款额 GA|/7[I}  
amount of contribution 供款数额 [3j$ 4rP  
amount of indebtedness 负债款额 n}< ir!ZTO  
amount of principal of the loan 贷款本金额 8W~ lU~-  
amount of rates chargeable 应征差饷数额 W\it+/  
amount of share capital 股本额 F+ffl^BQ  
amount of sums assured 承保款额 ug^om{e-  
amount of variation 变动幅度 8To7c  
amount of vote 拨款数额 #_.g2 Y  
amount payable 应付款额 \f(Y:}9  
amount receivable 应收款额  ?. zu2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H1` rM^,%A  
analysis 分析 O6yP qG*j  
ancillary risk 附属风险 $brKl8P  
annual account 周年帐目；周年帐目报表；年度决算；年结 i{gDW+N  
annual accounting date 年结日期 .Qd}.EG  
annual allowance 每年免税额；年积金；年度津贴；年津 hzaLx8L  
annual balance 年度余额 >9-Dd)<  
annual disposable income 每年可动用收入 QF\kPk(CtD  
annual estimates 周年预算 !xkj30O(G  
annual fee 年费 @&?a] >L  
annual general meeting 周年大会 c}\ 'x5:o  
annual growth rate 年增率；每年增长率 {b
N Y  
annual long-term supplement 长期个案每年补助金 0/ut:RV0  
annual pensionable emolument 可供计算退休金的年薪 <z^SZ~G  
annual report 年报 z>6.[Z(T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }dy9IH  
annual return 周年报表；周年申报表；每年报税表格 hzaU8kb  
Annual Return Rules 《周年报表规则》 X(IyvfC  
annual review of consumer prices 每年消费物价回顾 y k?SD1hj  
annual roll-forward basis 逐年延展方式 csYy7uzi  
annual salary 年薪 e\`wlaP,  
annual statement 年度报表；年度决算表 X$/E>I  
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 MzcB3pi  
annuitant 年金受益人 xXORIlD  
annuity 年金 J;S-+  
annuity contract 年金合约 P"b8!k?   
annuity on human life 人寿年金 W:WQaF`2x  
antecedent debt 先前的债项 Q\H_t)-  
ante-dated cheque 倒填日期支票 ]*0(-@  
anticipated expenditure 预期开支 vyE{WkZxR  
anticipated net profit 预期纯利 *t^eNUA  
anticipated revenue 预期收入 ^[#=L4  
anti-inflation measure 反通货膨胀措施 6VC-KY  
anti-inflationary stance 反通货膨胀立场 k=e`*LB\  
apparent deficit 表面赤字 a_Jb>}  
apparent financial solvency 表面偿债能力 J2m"1gq,  
apparent partner 表面合伙人 DacN{r"3  
application for personal assessment 个人入息课税申请书 Uls+n@\!  
application of fund 资金应用 1t.R+1[c  
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 Hoj8okP  
appointed actuary 委任精算师 F'1k<V?  
appointed auditor 委任核数师；委任审计师 6.[)`iF+#  
appointed trustee 委任的受托人 ^CUSlnB\(  
appointer 委任人 )Bo]=ZTJ^  
apportioned pro rata 按比例分摊 cM3jnim  
apportionment 分配；分摊 +s ULo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sdrWOq  
apportionment formula 分摊方程式 "CMucK  
apportionment of estate duty 遗产税的分摊 Y~}5axSPH  
appraisal 估价；评估 (Izf L1  
appreciable growth 可观增长 d.p'pGL  
appreciable impact 显着影响 e gI&epN  
appreciable increase 可观增长 H;QA@tF>5  
appreciation 增值；升值 fH[Wkif  
appreciation against other currencies 相对其他货币升值 zZ:xEc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P].eAAXnP  
appreciation tax 增值税 9
p4y>3  
appropriation 拨款；拨用；拨付 6|5H=*)DH  
appropriation account 拨款帐目 FI$XSG  
Appropriation Bill 拨款法案 UA0F) :  
appropriation-in-aid system 补助拨款办法 >OK#n)U`  
approved assets 核准资产 uaaf 9SL?  
approved basket stock 认可一篮子证券 \^0!|  
approved budget 核准预算 J'e]x[Y  
approved charitable donation 认可慈善捐款  6T_K9  
approved charitable institution 认可慈善机构 pw\P<9e=  
approved currency 核准货币；认可货币 Plfdr~$  
approved estimates 核准预算 JaI Kjn  
approved estimates of expenditure 核准开支预算 \x(^]/@  
approved overseas insurer 核准海外保险人 f!x[ln<  
approved overseas trust company 核准海外信托公司 *C7F2o  
approved pooled investment fund 核准汇集投资基金 LTXz$Z]  
approved provident fund scheme 认可公积金计划 H O*YBL  
approved provision 核准拨款 F?BS717qS%  
approved redeemable share 核准可赎回股份 6e.[,-eU  
approved regional stock 认可地区性证券 @^&7$#jq%  
approved retirement scheme 认可退休金计划 moZm0`WR  
approved subordinated loan 核准附属贷款 [Gtb+'8  
arbitrage 套戥；套汇；套利 Xb,T{.3@  
arbitrageur 套戥者；套汇者 8{ gXToK  
arbitrary amount 临时款项 N 9LgU)-Jt  
arrangement 措施；安排；协定 ^_W40/c3  
arrears 欠款 i%F<AY\O)  
arrears of pay 欠付薪酬 o2naVxetE  
arrears of revenue 逾期未收税款；逾期未收的帐项 C?o6(p"b  
articles of association 组织章程；组织细则；组织章程细则 Qnt5HSSt  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :G =FiC  
ascertainment of profit 确定利润 Jzex]_:1~  
"Asia Clear" “亚洲结算系统”