[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 ?MXejE
C  
allotment notice 股份配售通知；配股通知 L93l0eEt  
allotment of shares 股份分配 =,%CLS,6w  
allowable 可获宽免；免税的 C?ulj9=Z  
allowable business loss 可扣除的营业亏损 {zQS$Vh Xr  
allowable expenses 可扣税的支出 '[J<=2&  
allowance 免税额；津贴；备抵；准备金 ##KBifU"  
allowance for debts 债项的免税额 dlU'2Cl7d  
allowance for depreciation by wear and tear 耗损折旧免税额 qe#P?[  
allowance for funeral expenses 殡殓费的免税额 !)  S ?m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kR]!Vr*yh  
allowance for repairs and outgoings 修葺及支出方面的免税额 Mmj;'iYOwF  
allowance to debtor 给债务人的津贴 w0|gG+x jS  
alteration of capital 资本更改 ay1YOfa*  
alternate trustee 候补受托人 U;bK!&Z  
amalgamation 合并 aqYa{hXio  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ";BlIovT=R  
ambit of charges 征税范围；收费范围 p7);uF^O%  
amended valuation 经修订的估值 dp+ +%:j  
American Commodities Exchange 美国商品交易所 yvgrIdEP  
American Express Bank Limited 美国运通银行 : m)   
American Stock Exchange 美国证券交易所 .udv"?!z  
amortization 摊销 KQcs3F@t  
amount due from banks 存放银行同业的款项 [(o7$i29|%  
amount due from banks abroad 存放海外银行同业的款项 :1
(p.q=  
amount due from holding companies 控股公司欠款 YWMGB#=  
amount due from local banks 存放本港银行同业的款项 aUxGzMZ  
amount due to banks 银行同业的存款 1J6,]M  
amount due to banks abroad 海外银行同业的存款 FvN<<&B  
amount due to holding companies 控股公司存款 :,WtR  
amount due to local banks 本港银行同业的存款 mK[)mC _8  
amount due to outport banks 外埠银行同业的存款 FW) x:2BG  
amount for note issue 发行纸币的款额 0OT\"O~S[  
amount of bond 担保契据的款额 /D 5`  
amount of consideration 代价款额 ;^La"m  
amount of contribution 供款数额 cUqke+!  
amount of indebtedness 负债款额 Qd=^S^}(  
amount of principal of the loan 贷款本金额 6}4'E  
amount of rates chargeable 应征差饷数额 ?6(I V]  
amount of share capital 股本额 \ W?R  
amount of sums assured 承保款额 )foq),2  
amount of variation 变动幅度 '7D,m H  
amount of vote 拨款数额 N+LL@[  
amount payable 应付款额 3 N7[.I>A  
amount receivable 应收款额 AgOp.~*Z~V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w$H^q
!(  
analysis 分析 jx.[#6e  
ancillary risk 附属风险 xfy1pS.[:  
annual account 周年帐目；周年帐目报表；年度决算；年结 fLDg~;3  
annual accounting date 年结日期 F.-R r  
annual allowance 每年免税额；年积金；年度津贴；年津 Dfps gY)/?  
annual balance 年度余额 'eo KZX+  
annual disposable income 每年可动用收入 $U$V?xuE  
annual estimates 周年预算 VR+<v  
annual fee 年费 %FS$zOsgGK  
annual general meeting 周年大会 OkCQ?]  
annual growth rate 年增率；每年增长率 hty0Rb[dH  
annual long-term supplement 长期个案每年补助金 CT KG9 T  
annual pensionable emolument 可供计算退休金的年薪 >N;F8v  
annual report 年报 "Fy7K#n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,*&G1|_6  
annual return 周年报表；周年申报表；每年报税表格 txZ?=8j_Y  
Annual Return Rules 《周年报表规则》 rsF\JQk  
annual review of consumer prices 每年消费物价回顾 R)M_|ca  
annual roll-forward basis 逐年延展方式 JJltPGT~Oa  
annual salary 年薪 ^qg?6S4  
annual statement 年度报表；年度决算表 ;w6>"O$a  
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 Sr&515  
annuitant 年金受益人 Rl
qQ  
annuity 年金 Di@GY!  
annuity contract 年金合约 Cw~RJ^a_  
annuity on human life 人寿年金 j4>a(  
antecedent debt 先前的债项 "S&@F/  
ante-dated cheque 倒填日期支票 +$$$  
anticipated expenditure 预期开支  t^xTFn  
anticipated net profit 预期纯利 L lw&& K  
anticipated revenue 预期收入 Q\GDrdA  
anti-inflation measure 反通货膨胀措施 6*qL[m.F[o  
anti-inflationary stance 反通货膨胀立场 ) c/% NiN  
apparent deficit 表面赤字
!IC-)C,q  
apparent financial solvency 表面偿债能力 Q.9qImgN  
apparent partner 表面合伙人 E,wVe[0)f  
application for personal assessment 个人入息课税申请书 `C_jP|[e  
application of fund 资金应用 sK"9fU  
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 C W)Z[<d8  
appointed actuary 委任精算师 N%7{J  
appointed auditor 委任核数师；委任审计师
anj#@U;!  
appointed trustee 委任的受托人 j ,)P9V  
appointer 委任人 .MVYB\6Q0  
apportioned pro rata 按比例分摊 6vp *9  
apportionment 分配；分摊 Z1ALq5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Bd^"=+c4  
apportionment formula 分摊方程式 >Jw6l0z  
apportionment of estate duty 遗产税的分摊 { F'Kk\f%:  
appraisal 估价；评估 }m/RZP~=  
appreciable growth 可观增长 kWlAY%  
appreciable impact 显着影响 \XF}?*8  
appreciable increase 可观增长 $55U+)C<  
appreciation 增值；升值 G
yW.2  
appreciation against other currencies 相对其他货币升值 FVB;\'/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d'*]ns  
appreciation tax 增值税 `:wvh(  
appropriation 拨款；拨用；拨付 aYn8^  
appropriation account 拨款帐目 WKrX,GF  
Appropriation Bill 拨款法案 6AvHavA^Y  
appropriation-in-aid system 补助拨款办法 FZ|CqD"#  
approved assets 核准资产 ExSO|g]%
 
approved basket stock 认可一篮子证券 Um)>2|rp}  
approved budget 核准预算 FG%j{_Ez  
approved charitable donation 认可慈善捐款 !)qQbk  
approved charitable institution 认可慈善机构 .c^ ggy%  
approved currency 核准货币；认可货币 YB)3X[R+0  
approved estimates 核准预算 ERdL^T
>  
approved estimates of expenditure 核准开支预算 0G <hn8>  
approved overseas insurer 核准海外保险人 KECElK3uj  
approved overseas trust company 核准海外信托公司 #fs|BV !  
approved pooled investment fund 核准汇集投资基金 :%JC^dV(  
approved provident fund scheme 认可公积金计划 K'1~^)*  
approved provision 核准拨款 #.5
vC5  
approved redeemable share 核准可赎回股份 ?/M_~e.P  
approved regional stock 认可地区性证券 CKlL~f EL  
approved retirement scheme 认可退休金计划 .>Z,uT^A  
approved subordinated loan 核准附属贷款 6P`)%zj  
arbitrage 套戥；套汇；套利 !r+IXuqV,!  
arbitrageur 套戥者；套汇者 |<`.fOxJP  
arbitrary amount 临时款项 W3&tJ8*3  
arrangement 措施；安排；协定 I\Glc=T*  
arrears 欠款 q (+ZwaV@  
arrears of pay 欠付薪酬 tZ2K$!/B  
arrears of revenue 逾期未收税款；逾期未收的帐项 u/Fj'*M  
articles of association 组织章程；组织细则；组织章程细则  T7$S_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @!Hr|k|  
ascertainment of profit 确定利润 _7kM]">j  
"Asia Clear" “亚洲结算系统”