[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 rfX F 01I  
allotment notice 股份配售通知；配股通知 *KjVPs  
allotment of shares 股份分配 H"FflmUO  
allowable 可获宽免；免税的 L2>?m`
wp  
allowable business loss 可扣除的营业亏损 _UBJPb@=U  
allowable expenses 可扣税的支出 /cL 9?k;o  
allowance 免税额；津贴；备抵；准备金 bpF@}#fT  
allowance for debts 债项的免税额 Tc3ih~LvG  
allowance for depreciation by wear and tear 耗损折旧免税额 i. u15$  
allowance for funeral expenses 殡殓费的免税额 1x\W521  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;%rs{XO9  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ife,h s  
allowance to debtor 给债务人的津贴 [Yx-l;78  
alteration of capital 资本更改 >OKS/(I0  
alternate trustee 候补受托人 [2
QY  
amalgamation 合并 cB| Cy{%
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3\p]esse  
ambit of charges 征税范围；收费范围 n$hqNsM  
amended valuation 经修订的估值 RRI>bh]  
American Commodities Exchange 美国商品交易所 F`;TU"pDf  
American Express Bank Limited 美国运通银行 GwMUIevO_  
American Stock Exchange 美国证券交易所 o^_W$4Fc  
amortization 摊销 0K$WSGB?6j  
amount due from banks 存放银行同业的款项 lNh=>DPu  
amount due from banks abroad 存放海外银行同业的款项 Q_dXRBv=n  
amount due from holding companies 控股公司欠款 dS3>q<J*a  
amount due from local banks 存放本港银行同业的款项 G {pP}  
amount due to banks 银行同业的存款 [I++>4  
amount due to banks abroad 海外银行同业的存款 kKxL04  
amount due to holding companies 控股公司存款 VRd:2uDS  
amount due to local banks 本港银行同业的存款 0{"dI;b%  
amount due to outport banks 外埠银行同业的存款 k5fH;  
amount for note issue 发行纸币的款额 rY[3_NG%  
amount of bond 担保契据的款额 1&8j3"  
amount of consideration 代价款额 PtRj9TT  
amount of contribution 供款数额 uFrJ:l+  
amount of indebtedness 负债款额 K4?t' dd]  
amount of principal of the loan 贷款本金额 ,<Grd5em.  
amount of rates chargeable 应征差饷数额 Jm]]>K8.3V  
amount of share capital 股本额 q*F ~~J!P  
amount of sums assured 承保款额 Ypn%[sSOp  
amount of variation 变动幅度 _o
&,  
amount of vote 拨款数额 EBj,p
k5M  
amount payable 应付款额 33{;[/4  
amount receivable 应收款额
YoV^xl6g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vy{rwZ$  
analysis 分析 EaM"=g  
ancillary risk 附属风险 ' FPcAW^8  
annual account 周年帐目；周年帐目报表；年度决算；年结 rnMG0  
annual accounting date 年结日期 `r~`N`o5A  
annual allowance 每年免税额；年积金；年度津贴；年津 _q$0lqq~u  
annual balance 年度余额 v|4STR  
annual disposable income 每年可动用收入 (6ohrM>Q  
annual estimates 周年预算 mc0sdb,c$  
annual fee 年费 KD,^*FkkL  
annual general meeting 周年大会 'uP'P#  
annual growth rate 年增率；每年增长率 j{Yt70Wv  
annual long-term supplement 长期个案每年补助金 ;I!+lx3[  
annual pensionable emolument 可供计算退休金的年薪 Pg*?[^*  
annual report 年报 -A~;MGY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :Bx+WW&P.i  
annual return 周年报表；周年申报表；每年报税表格 t5ny"k!  
Annual Return Rules 《周年报表规则》 q7O,I`KaJ  
annual review of consumer prices 每年消费物价回顾 9D{u,Q V  
annual roll-forward basis 逐年延展方式 ";-{~  
annual salary 年薪 ,-cpsN  
annual statement 年度报表；年度决算表 aWHd}%  
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 Xmf  
annuitant 年金受益人 %Lh-aP{[e  
annuity 年金 ]/aRc=Gn  
annuity contract 年金合约 P|unUW(P  
annuity on human life 人寿年金 T=eT^?v  
antecedent debt 先前的债项 c{'$=lR "  
ante-dated cheque 倒填日期支票 ]97Xu_  
anticipated expenditure 预期开支 Qm WC2$b  
anticipated net profit 预期纯利 9_J!s  
anticipated revenue 预期收入 Kf:2% _DB  
anti-inflation measure 反通货膨胀措施 V9+xL 1U#  
anti-inflationary stance 反通货膨胀立场 4)z3X\u|Z2  
apparent deficit 表面赤字 jsk:fh0~M  
apparent financial solvency 表面偿债能力 #6*V7@9]3|  
apparent partner 表面合伙人 E<D+)A  
application for personal assessment 个人入息课税申请书 @K,2mhE~h  
application of fund 资金应用 $:%*gY4~76  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 !7:EE,W~  
appointed actuary 委任精算师 !XgQJ7y_Z  
appointed auditor 委任核数师；委任审计师 ) >>u|#@z  
appointed trustee 委任的受托人 +?URVp  
appointer 委任人 SBCL1aM  
apportioned pro rata 按比例分摊 07$/]eO%C  
apportionment 分配；分摊 ~u_K&X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !6XvvTs/<  
apportionment formula 分摊方程式 ?Ia4H  
apportionment of estate duty 遗产税的分摊 QE7+rBa  
appraisal 估价；评估 bajC-5R1k  
appreciable growth 可观增长 kbfuvJ>  
appreciable impact 显着影响 4/*]`  
appreciable increase 可观增长 #t"9TP  
appreciation 增值；升值 zrLhQ3V#>  
appreciation against other currencies 相对其他货币升值 a6;gBoV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K%Usjezv&  
appreciation tax 增值税 Mq+viU&   
appropriation 拨款；拨用；拨付 ,3wI~j=  
appropriation account 拨款帐目 GIl:3iB49  
Appropriation Bill 拨款法案 2.StG(Y!  
appropriation-in-aid system 补助拨款办法 [WcS[](ob  
approved assets 核准资产 3mpP|b"  
approved basket stock 认可一篮子证券 
/-DKV~  
approved budget 核准预算 X?KGb{  
approved charitable donation 认可慈善捐款 G[|3^O>P  
approved charitable institution 认可慈善机构 %3]3r*e&5  
approved currency 核准货币；认可货币 fswZM\@  
approved estimates 核准预算 yQu vW$  
approved estimates of expenditure 核准开支预算 pWMiCXnW  
approved overseas insurer 核准海外保险人 rDpe_varA  
approved overseas trust company 核准海外信托公司 UqD5 A~w  
approved pooled investment fund 核准汇集投资基金 Nawp t%  
approved provident fund scheme 认可公积金计划 5|yZEwq  
approved provision 核准拨款 zXj>K3M  
approved redeemable share 核准可赎回股份 Ro$j1A w(  
approved regional stock 认可地区性证券 kFS0i%Sr  
approved retirement scheme 认可退休金计划 o:Ln._bj  
approved subordinated loan 核准附属贷款
Q<z)q<e  
arbitrage 套戥；套汇；套利 ~&lQNl3`m6  
arbitrageur 套戥者；套汇者 @; W<dJ<X  
arbitrary amount 临时款项 M#=Y~PU  
arrangement 措施；安排；协定 '"Bex`  
arrears 欠款  =Ov9Kf  
arrears of pay 欠付薪酬 ^it4z gx@  
arrears of revenue 逾期未收税款；逾期未收的帐项 60~v t04  
articles of association 组织章程；组织细则；组织章程细则 '*8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 x*:n4FZ7b  
ascertainment of profit 确定利润 j1'\R+4U  
"Asia Clear" “亚洲结算系统”