[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 t&C1Oo}=3  
allotment notice 股份配售通知；配股通知 99e.n0  
allotment of shares 股份分配 S6Q  
allowable 可获宽免；免税的 q$d>(vbq  
allowable business loss 可扣除的营业亏损 JzQ_{J`k  
allowable expenses 可扣税的支出 XPXIg  
allowance 免税额；津贴；备抵；准备金 r= `Jn6@  
allowance for debts 债项的免税额 Cn34b_Sbd  
allowance for depreciation by wear and tear 耗损折旧免税额 ?Jm^<  
allowance for funeral expenses 殡殓费的免税额 Cgk<pky1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]nn
98y+  
allowance for repairs and outgoings 修葺及支出方面的免税额 Y8~"vuIE5  
allowance to debtor 给债务人的津贴 'x#~'v
*  
alteration of capital 资本更改 {#vgtgBB  
alternate trustee 候补受托人 {L{o]Ii?g  
amalgamation 合并 nV|EQs4(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Cw3a0u  
ambit of charges 征税范围；收费范围 X]TG<r  
amended valuation 经修订的估值 LYTd TP  
American Commodities Exchange 美国商品交易所 L\J;J%fz.  
American Express Bank Limited 美国运通银行 iHM%iUV  
American Stock Exchange 美国证券交易所 D0-3eV-  
amortization 摊销 "<N*"euH  
amount due from banks 存放银行同业的款项 gD@){Ip  
amount due from banks abroad 存放海外银行同业的款项 cA?W7D  
amount due from holding companies 控股公司欠款 lfow1WRF  
amount due from local banks 存放本港银行同业的款项 y'.p&QH'`  
amount due to banks 银行同业的存款 Woym/[i  
amount due to banks abroad 海外银行同业的存款 |tH4:%Q'  
amount due to holding companies 控股公司存款 UcHJR"M~c  
amount due to local banks 本港银行同业的存款 rH Lm\3  
amount due to outport banks 外埠银行同业的存款 Jq-]7N%k/  
amount for note issue 发行纸币的款额 Naf0)3q>!  
amount of bond 担保契据的款额 q"lSZ; 'E  
amount of consideration 代价款额 ASA,{w]  
amount of contribution 供款数额 k(nW#*N_  
amount of indebtedness 负债款额 q6luUx,@m  
amount of principal of the loan 贷款本金额 s2V:cMXFn  
amount of rates chargeable 应征差饷数额 `4J$Et%S  
amount of share capital 股本额 %$Tji  
amount of sums assured 承保款额 eu-*?]&Di  
amount of variation 变动幅度 ?dg[:1R}  
amount of vote 拨款数额 -`h)$&,  
amount payable 应付款额 194)QeoFw  
amount receivable 应收款额  NH4#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &K#M*B,*p  
analysis 分析 ~qKY) "gG  
ancillary risk 附属风险 U?Zq6_M&  
annual account 周年帐目；周年帐目报表；年度决算；年结 $7ZX]%<s  
annual accounting date 年结日期 JX;G
<lev  
annual allowance 每年免税额；年积金；年度津贴；年津 &U#|uc!+  
annual balance 年度余额 $Ds2>G4c  
annual disposable income 每年可动用收入 j</: WRA`]  
annual estimates 周年预算 {%H'z$|{  
annual fee 年费 |0b`fOS  
annual general meeting 周年大会 zwjgE 6  
annual growth rate 年增率；每年增长率 #=A)X lZMd  
annual long-term supplement 长期个案每年补助金 r),kDia  
annual pensionable emolument 可供计算退休金的年薪 UB@+ck  
annual report 年报 4Z&lYLq;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jV1.Yz(`  
annual return 周年报表；周年申报表；每年报税表格 R__OP`!  
Annual Return Rules 《周年报表规则》 ^jZbo{  
annual review of consumer prices 每年消费物价回顾 N~)_DjQP5  
annual roll-forward basis 逐年延展方式 .Yn_*L+4*  
annual salary 年薪 YjKxb9  
annual statement 年度报表；年度决算表 ",; H`V  
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 .M%}X7  
annuitant 年金受益人 ^hM4j{
|&M  
annuity 年金 7R\<inCQ  
annuity contract 年金合约 $%#!bV  
annuity on human life 人寿年金 *^ZV8c}  
antecedent debt 先前的债项 VY4yS*y  
ante-dated cheque 倒填日期支票 _Y;W0Z  
anticipated expenditure 预期开支 YU'E@t5  
anticipated net profit 预期纯利 sUQ@7sTj  
anticipated revenue 预期收入 bWU'cw  
anti-inflation measure 反通货膨胀措施 YNF k  
anti-inflationary stance 反通货膨胀立场 9W2Vo [(  
apparent deficit 表面赤字 n{mfn*r.  
apparent financial solvency 表面偿债能力 <>rn eHl8  
apparent partner 表面合伙人 "+G8d'%YV  
application for personal assessment 个人入息课税申请书 igPX#$0XU  
application of fund 资金应用 /y}xX  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Qp3_f8  
appointed actuary 委任精算师 >|UOz&  
appointed auditor 委任核数师；委任审计师 S.NPZ39}ZE  
appointed trustee 委任的受托人
e(t\g^X  
appointer 委任人 |@d\S[~^G  
apportioned pro rata 按比例分摊 &V/MmmT  
apportionment 分配；分摊 UZ+<\+q3^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kt:! 7  
apportionment formula 分摊方程式 [7Oe3=  
apportionment of estate duty 遗产税的分摊 Ad_hKO  
appraisal 估价；评估 _w+
Qy.  
appreciable growth 可观增长 u'BaKWPS  
appreciable impact 显着影响 _q-*7hCQ`  
appreciable increase 可观增长 jNk%OrP]  
appreciation 增值；升值 N<}5A%  
appreciation against other currencies 相对其他货币升值 T_4/C2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XwaXdvmK  
appreciation tax 增值税 *$g-:ILRuZ  
appropriation 拨款；拨用；拨付 Y$@?.)tY  
appropriation account 拨款帐目 "4{r6[dn  
Appropriation Bill 拨款法案 f.)O2=  
appropriation-in-aid system 补助拨款办法 &tj!*k'  
approved assets 核准资产 <)D$51 &0  
approved basket stock 认可一篮子证券 H/M@t\$Dc  
approved budget 核准预算 C?eH]hkZ3  
approved charitable donation 认可慈善捐款 Gk6iIK  
approved charitable institution 认可慈善机构 ep{FpB  
approved currency 核准货币；认可货币 Q\Vgl(;lX  
approved estimates 核准预算 oUlVI*~ND  
approved estimates of expenditure 核准开支预算 5r^ 
(P  
approved overseas insurer 核准海外保险人 61U09s%\0  
approved overseas trust company 核准海外信托公司 =dN@Sa/  
approved pooled investment fund 核准汇集投资基金 =t?F6) Q  
approved provident fund scheme 认可公积金计划 6Z"X}L,*  
approved provision 核准拨款 Z,PPu&lmE/  
approved redeemable share 核准可赎回股份 Qo|\-y-#  
approved regional stock 认可地区性证券 >XfbP]
  
approved retirement scheme 认可退休金计划 'm$L Ij?@  
approved subordinated loan 核准附属贷款 CpTjJXb  
arbitrage 套戥；套汇；套利 {+>-7 9b  
arbitrageur 套戥者；套汇者 3!_XEN[  
arbitrary amount 临时款项 jmG~UnM  
arrangement 措施；安排；协定 c-sfg>0^  
arrears 欠款 scV5PUq  
arrears of pay 欠付薪酬 ^U/O!GK  
arrears of revenue 逾期未收税款；逾期未收的帐项  [Y`W  
articles of association 组织章程；组织细则；组织章程细则 KMax$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \s\?l(ooq"  
ascertainment of profit 确定利润 ;!Fn1|)  
"Asia Clear" “亚洲结算系统”