[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
P{mV  
allotment notice 股份配售通知；配股通知 `HU`=a&d  
allotment of shares 股份分配 pv039~Sud  
allowable 可获宽免；免税的 UN_f2  
allowable business loss 可扣除的营业亏损 =BJ/ZM  
allowable expenses 可扣税的支出 L s#
pe  
allowance 免税额；津贴；备抵；准备金 1;r^QAK&  
allowance for debts 债项的免税额 zMb7a_W  
allowance for depreciation by wear and tear 耗损折旧免税额 m! &bK5+*  
allowance for funeral expenses 殡殓费的免税额 hk4f)z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Yu=4j9e_mG  
allowance for repairs and outgoings 修葺及支出方面的免税额 ; iQ@wOL]  
allowance to debtor 给债务人的津贴 2{c ;ELq  
alteration of capital 资本更改 ^qqP):0y1V  
alternate trustee 候补受托人 vFY/o,b \  
amalgamation 合并 %lNWaA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jzV*V<  
ambit of charges 征税范围；收费范围 {"8\~r&b  
amended valuation 经修订的估值 m3XL;1y:a  
American Commodities Exchange 美国商品交易所 I$0`U;Xd  
American Express Bank Limited 美国运通银行 I2("p.+R  
American Stock Exchange 美国证券交易所 bT-(lIU  
amortization 摊销 "lLt=s2>L  
amount due from banks 存放银行同业的款项 0X+Jj/-ge  
amount due from banks abroad 存放海外银行同业的款项 A@*P4E`xp  
amount due from holding companies 控股公司欠款 E>TD`  
amount due from local banks 存放本港银行同业的款项 _m;cX!+~_  
amount due to banks 银行同业的存款 b,5H|$nLu  
amount due to banks abroad 海外银行同业的存款 I^/ Ugu  
amount due to holding companies 控股公司存款 D2|-\vJ>  
amount due to local banks 本港银行同业的存款 L5%~H?K(  
amount due to outport banks 外埠银行同业的存款 [,Ts;Hy6Q  
amount for note issue 发行纸币的款额 |s|
>46E  
amount of bond 担保契据的款额 h*)spwF-  
amount of consideration 代价款额 g.f!Uc{  
amount of contribution 供款数额 V S2p"0$3D  
amount of indebtedness 负债款额 >4GhI65  
amount of principal of the loan 贷款本金额 F0:Fv;  
amount of rates chargeable 应征差饷数额 R6dw#;6{I  
amount of share capital 股本额 aAO[Y"-:,Y  
amount of sums assured 承保款额 cRz7.9-<  
amount of variation 变动幅度 {@g3AG%  
amount of vote 拨款数额 $f>Mz|j  
amount payable 应付款额 <oV _EZ  
amount receivable 应收款额 rS/Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e.G&hJr  
analysis 分析 KXcG;b[7n  
ancillary risk 附属风险 "m})~va  
annual account 周年帐目；周年帐目报表；年度决算；年结 a}`4BMi3  
annual accounting date 年结日期 0sVCTJ@  
annual allowance 每年免税额；年积金；年度津贴；年津 VZYdCZ&l7  
annual balance 年度余额 )z3mS2  
annual disposable income 每年可动用收入 ] =b?^'  
annual estimates 周年预算 eB/3MUz1  
annual fee 年费
$y\'j5nk3  
annual general meeting 周年大会 2tCep  
annual growth rate 年增率；每年增长率 O(,Ezyx  
annual long-term supplement 长期个案每年补助金 *gHOH!K,S  
annual pensionable emolument 可供计算退休金的年薪 IkH
]W!_+  
annual report 年报 jnt0,y A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9C[3w[G~C  
annual return 周年报表；周年申报表；每年报税表格 _]1dm)%  
Annual Return Rules 《周年报表规则》 1W8[ RET  
annual review of consumer prices 每年消费物价回顾 s\#kqw\x  
annual roll-forward basis 逐年延展方式 C2AP   
annual salary 年薪 e{O mW  
annual statement 年度报表；年度决算表 cg7NtY  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 o; 6\  
annuitant 年金受益人 56u' XMB?  
annuity 年金 &of %;>$>M  
annuity contract 年金合约 W2tIt&{  
annuity on human life 人寿年金 R_uA!MoLs  
antecedent debt 先前的债项 9/D+6hJ]:  
ante-dated cheque 倒填日期支票 $q DH  
anticipated expenditure 预期开支 (Z)  
anticipated net profit 预期纯利 eL^,-3JA(]  
anticipated revenue 预期收入 Qz{:m  
anti-inflation measure 反通货膨胀措施 Ee9u 7TFT  
anti-inflationary stance 反通货膨胀立场 "My \&0-  
apparent deficit 表面赤字 Cv{rd##Y8  
apparent financial solvency 表面偿债能力 IyOujdKa  
apparent partner 表面合伙人 6;dB   
application for personal assessment 个人入息课税申请书 9XF+? x  
application of fund 资金应用 g-oHu8  
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 vb9G_Pfz  
appointed actuary 委任精算师 >~TLgq*  
appointed auditor 委任核数师；委任审计师 $]\N/}1v  
appointed trustee 委任的受托人 {\`#,[  
appointer 委任人 9g"a`a?c  
apportioned pro rata 按比例分摊 Gi]Pwo${  
apportionment 分配；分摊 }pPxN@X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2 'xT%  
apportionment formula 分摊方程式 |g> K$m^  
apportionment of estate duty 遗产税的分摊 |6`yE]3-(  
appraisal 估价；评估 |w6:mtaS  
appreciable growth 可观增长 $ tj[*  
appreciable impact 显着影响 ~c! XQJ  
appreciable increase 可观增长 ~8`r.1aUO  
appreciation 增值；升值 ;*wZgl  
appreciation against other currencies 相对其他货币升值 p:k>!8.Qho  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zjM+F{P8  
appreciation tax 增值税 LEc%BQx  
appropriation 拨款；拨用；拨付  s4;
SA  
appropriation account 拨款帐目 #`);UAf  
Appropriation Bill 拨款法案 nW{). P  
appropriation-in-aid system 补助拨款办法 1A< O Z>  
approved assets 核准资产 fseHuL=~  
approved basket stock 认可一篮子证券 ~(-B%Az  
approved budget 核准预算 +MGEO+  
approved charitable donation 认可慈善捐款 6jRF[N8  
approved charitable institution 认可慈善机构 P`Anf_  
approved currency 核准货币；认可货币 Uj0DX>I  
approved estimates 核准预算 4ZQXYwfC|  
approved estimates of expenditure 核准开支预算 _Wk!d3bsx  
approved overseas insurer 核准海外保险人 ;l &mA1+  
approved overseas trust company 核准海外信托公司 ]5YG*sD4  
approved pooled investment fund 核准汇集投资基金 G7M:LcX  
approved provident fund scheme 认可公积金计划 qdL;Ii<Y0  
approved provision 核准拨款 J ;i/X;^  
approved redeemable share 核准可赎回股份 5bH@R@3m  
approved regional stock 认可地区性证券 bMxzJRrNg  
approved retirement scheme 认可退休金计划 K {!eHTU  
approved subordinated loan 核准附属贷款 BB|w-W=Kd  
arbitrage 套戥；套汇；套利 i=o<\{iV:  
arbitrageur 套戥者；套汇者 (JL{X`gs#  
arbitrary amount 临时款项  Sl  
arrangement 措施；安排；协定 i0L)hkV  
arrears 欠款 +g/y)]AP  
arrears of pay 欠付薪酬 g
K 9@-e  
arrears of revenue 逾期未收税款；逾期未收的帐项 #Ji&.T^U/  
articles of association 组织章程；组织细则；组织章程细则 4Xe3PdE  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FlrLXTx0  
ascertainment of profit 确定利润 [9Q2/V;Uk%  
"Asia Clear" “亚洲结算系统”