[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 2UTmQOm  
allotment notice 股份配售通知；配股通知 f
~f)6XU|  
allotment of shares 股份分配 <{z-<D
;  
allowable 可获宽免；免税的 ~@"H\): /  
allowable business loss 可扣除的营业亏损 ,/dW*B  
allowable expenses 可扣税的支出 ]5e|W Q>*X  
allowance 免税额；津贴；备抵；准备金 I@(3~ Ab  
allowance for debts 债项的免税额 2 yRUw  
allowance for depreciation by wear and tear 耗损折旧免税额 VD+v\X_  
allowance for funeral expenses 殡殓费的免税额 &HqBlRo  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 SjvSnb_3  
allowance for repairs and outgoings 修葺及支出方面的免税额 H4W!@
"e  
allowance to debtor 给债务人的津贴 n -x
Caq  
alteration of capital 资本更改 s=<65  
alternate trustee 候补受托人 xQNGlVipZ@  
amalgamation 合并 >|1-o;UU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xr31<
4B  
ambit of charges 征税范围；收费范围 ~8)l/I=`);  
amended valuation 经修订的估值 "XU)(<p  
American Commodities Exchange 美国商品交易所 cEGR?4z  
American Express Bank Limited 美国运通银行 /'bX}H(dq  
American Stock Exchange 美国证券交易所 l(8@?t^;  
amortization 摊销 zOYG`:/'  
amount due from banks 存放银行同业的款项 p uW  
amount due from banks abroad 存放海外银行同业的款项 $NBQv6#:  
amount due from holding companies 控股公司欠款 !_-Uwg  
amount due from local banks 存放本港银行同业的款项 &_'3(xIO  
amount due to banks 银行同业的存款 ,2mq}u>WU  
amount due to banks abroad 海外银行同业的存款 8>|<m'e^\r  
amount due to holding companies 控股公司存款 /lc4oXG8  
amount due to local banks 本港银行同业的存款 |)[&V3+|  
amount due to outport banks 外埠银行同业的存款 |J~A )Bw?  
amount for note issue 发行纸币的款额 OZ&SxR%q4  
amount of bond 担保契据的款额 sRC?l_n;  
amount of consideration 代价款额 =0>[-:Z  
amount of contribution 供款数额 H?;@r1ZAn  
amount of indebtedness 负债款额 8`Tj*7Y=  
amount of principal of the loan 贷款本金额 _D8:p>=  
amount of rates chargeable 应征差饷数额 *,,:;F^  
amount of share capital 股本额 <=%G%V_s  
amount of sums assured 承保款额 S>d7q  
amount of variation 变动幅度 %<MI]D  
amount of vote 拨款数额 .i1|U8"X  
amount payable 应付款额 N({-&A.N  
amount receivable 应收款额 `_
OB_F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5-:H  
analysis 分析 MTn}]blH  
ancillary risk 附属风险 %U9f`q E  
annual account 周年帐目；周年帐目报表；年度决算；年结 :DFtH13qO  
annual accounting date 年结日期 m>!aI?g  
annual allowance 每年免税额；年积金；年度津贴；年津 rE?B9BF3O  
annual balance 年度余额 &Zo+F]3d  
annual disposable income 每年可动用收入 w]US- 7  
annual estimates 周年预算 %z-n2%  
annual fee 年费 a@! O}f*  
annual general meeting 周年大会 ]!2[kA-  
annual growth rate 年增率；每年增长率 H5be5  
annual long-term supplement 长期个案每年补助金 L8KaK  
annual pensionable emolument 可供计算退休金的年薪 y/"CWD/i  
annual report 年报 5qkyi]/U8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 v3cLU7bi?2  
annual return 周年报表；周年申报表；每年报税表格 +; =XiB5R  
Annual Return Rules 《周年报表规则》 J5}?<Dd:  
annual review of consumer prices 每年消费物价回顾 pAyUQe;X#  
annual roll-forward basis 逐年延展方式 ?&POVf>  
annual salary 年薪 3w+ +F@(  
annual statement 年度报表；年度决算表 G9CL}=lJ,  
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 fd gjTX  
annuitant 年金受益人 1vCVTu
RF  
annuity 年金 x)f<lZ^L&H  
annuity contract 年金合约 z\Z+>A  
annuity on human life 人寿年金 &0OH:P%  
antecedent debt 先前的债项 q'%!qa+  
ante-dated cheque 倒填日期支票 n.1$p  
anticipated expenditure 预期开支 sr H.$Y;~  
anticipated net profit 预期纯利 {T3wOi
  
anticipated revenue 预期收入 |pE ~  
anti-inflation measure 反通货膨胀措施 J,k.*t:  
anti-inflationary stance 反通货膨胀立场 a
)!R4  
apparent deficit 表面赤字 5?TX.h9B4  
apparent financial solvency 表面偿债能力 T;3B_lu]  
apparent partner 表面合伙人 r(g2&}o\  
application for personal assessment 个人入息课税申请书 %4w#EbkSS  
application of fund 资金应用 0kaMYV?  
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 3vEwui-5  
appointed actuary 委任精算师 ULxgvq  
appointed auditor 委任核数师；委任审计师 P,k=u$  
appointed trustee 委任的受托人 8*eVP*g  
appointer 委任人 $^W|@et{ ]  
apportioned pro rata 按比例分摊 #2%8@?_-M  
apportionment 分配；分摊 0VIR=Pbp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tNxKpA |F  
apportionment formula 分摊方程式 DOq"=R+  
apportionment of estate duty 遗产税的分摊 W&2r{kCsQ  
appraisal 估价；评估 \3O1o#=(  
appreciable growth 可观增长 TU9$5l/;g  
appreciable impact 显着影响 %/RT}CBBsW  
appreciable increase 可观增长 }jYVB|2  
appreciation 增值；升值 \_/dfmlIZ  
appreciation against other currencies 相对其他货币升值 y>ePCDR3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s_U--y.2r(  
appreciation tax 增值税 ty8E;['  
appropriation 拨款；拨用；拨付 4"Mq]_D  
appropriation account 拨款帐目 t5EYu*  
Appropriation Bill 拨款法案 A9LVS&52  
appropriation-in-aid system 补助拨款办法
!ZayN  
approved assets 核准资产  mE bj  
approved basket stock 认可一篮子证券 YH&0Vy#c$  
approved budget 核准预算 JY$;m3h  
approved charitable donation 认可慈善捐款 l@>@2CB  
approved charitable institution 认可慈善机构 aQ0pYk~(  
approved currency 核准货币；认可货币 `=2p 6<#z  
approved estimates 核准预算 3/ 8<dc  
approved estimates of expenditure 核准开支预算 m|PJwd6  
approved overseas insurer 核准海外保险人 A#]78lR  
approved overseas trust company 核准海外信托公司 |zOwC9-6  
approved pooled investment fund 核准汇集投资基金 i_p-|I:hQ  
approved provident fund scheme 认可公积金计划 {Bb:\N8X  
approved provision 核准拨款 ,m5tO  
approved redeemable share 核准可赎回股份 Oki{)Ssy  
approved regional stock 认可地区性证券 Uq.hCb`:  
approved retirement scheme 认可退休金计划 VhU,("&pm  
approved subordinated loan 核准附属贷款 &PFK0tY  
arbitrage 套戥；套汇；套利 6Z{(.'Be  
arbitrageur 套戥者；套汇者 RT[E$H  
arbitrary amount 临时款项 p-,Bq!aG$  
arrangement 措施；安排；协定 {
}BAQ9|q  
arrears 欠款 -6# _t  
arrears of pay 欠付薪酬 Sea6xGdq  
arrears of revenue 逾期未收税款；逾期未收的帐项 lOHW9Z  
articles of association 组织章程；组织细则；组织章程细则 l
DZ~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 igF<].'V  
ascertainment of profit 确定利润  2Vxx  
"Asia Clear" “亚洲结算系统”