[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 K5t.
OAA :  
allotment notice 股份配售通知；配股通知 p=zTY7L  
allotment of shares 股份分配 [tElt4uG  
allowable 可获宽免；免税的 ,A)Z.OWOq  
allowable business loss 可扣除的营业亏损 Q#.E-\=^  
allowable expenses 可扣税的支出 E H%hL5(  
allowance 免税额；津贴；备抵；准备金 !_;J@B  
allowance for debts 债项的免税额 U0srwt97S  
allowance for depreciation by wear and tear 耗损折旧免税额 D*?LcxX  
allowance for funeral expenses 殡殓费的免税额 JNJ6HyCU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q) KOI`A  
allowance for repairs and outgoings 修葺及支出方面的免税额 B7YE+  
allowance to debtor 给债务人的津贴 N93R(x)%  
alteration of capital 资本更改 UI%4d3   
alternate trustee 候补受托人 zMBGpqdP  
amalgamation 合并 4x3 _8/=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N:S2X+}(  
ambit of charges 征税范围；收费范围 N 
7Y X  
amended valuation 经修订的估值
Y(2Z<d  
American Commodities Exchange 美国商品交易所 t5u#[*  
American Express Bank Limited 美国运通银行 ='_3qn.  
American Stock Exchange 美国证券交易所 -5|el3%)  
amortization 摊销 L/I ] NA!U  
amount due from banks 存放银行同业的款项 bZK ^q B  
amount due from banks abroad 存放海外银行同业的款项 7^mQfQv  
amount due from holding companies 控股公司欠款 j]]5&u/l  
amount due from local banks 存放本港银行同业的款项 1<MJ3"60  
amount due to banks 银行同业的存款 \Sv|yQUT  
amount due to banks abroad 海外银行同业的存款 :i@ $s/  
amount due to holding companies 控股公司存款 gj
zWW0C  
amount due to local banks 本港银行同业的存款 J& }1=s  
amount due to outport banks 外埠银行同业的存款 kC6Y?g  
amount for note issue 发行纸币的款额 z"QXPIXPk  
amount of bond 担保契据的款额 [?;L  
amount of consideration 代价款额 {fX~%%c"  
amount of contribution 供款数额 "a3
3m:]J  
amount of indebtedness 负债款额 qPWf=s7!  
amount of principal of the loan 贷款本金额 }[MkJ21!  
amount of rates chargeable 应征差饷数额 ap
gKC;  
amount of share capital 股本额 1$6 u  
amount of sums assured 承保款额 >!{8)ti  
amount of variation 变动幅度 ^tWSu?9  
amount of vote 拨款数额 W 1t_P&i  
amount payable 应付款额 V[kn'QkWv  
amount receivable 应收款额 81(\8#./  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PMW@xk^<Y  
analysis 分析 E|SmvIV-  
ancillary risk 附属风险 p9mGiK4!  
annual account 周年帐目；周年帐目报表；年度决算；年结 w'VuC82SZ  
annual accounting date 年结日期 4xg1[Z%:  
annual allowance 每年免税额；年积金；年度津贴；年津 B,%KvL&xMX  
annual balance 年度余额 !|]k2=+I  
annual disposable income 每年可动用收入 8*&73cp  
annual estimates 周年预算 4;gw&sFF  
annual fee 年费 1/qD5 *`Y  
annual general meeting 周年大会 PYY<
  
annual growth rate 年增率；每年增长率 (x.qyYEoI  
annual long-term supplement 长期个案每年补助金 Yl?s^]SFU  
annual pensionable emolument 可供计算退休金的年薪 GK6CnSV8d  
annual report 年报 \Cin%S.C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Gl45HyY_  
annual return 周年报表；周年申报表；每年报税表格 8x7TK2r  
Annual Return Rules 《周年报表规则》 g}K/ba'  
annual review of consumer prices 每年消费物价回顾 g
m8JxhL  
annual roll-forward basis 逐年延展方式 :?m"kh ~  
annual salary 年薪 v)nv"o[  
annual statement 年度报表；年度决算表 \u[5O@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 HU4h.Lm  
annuitant 年金受益人 fb^R3wd$ff  
annuity 年金 W[]|Uu/%  
annuity contract 年金合约 Zy:q)'D=  
annuity on human life 人寿年金 nGc'xQy0  
antecedent debt 先前的债项 j]5e$e{  
ante-dated cheque 倒填日期支票 {_$['D^az  
anticipated expenditure 预期开支 R%)F9P$o  
anticipated net profit 预期纯利 /Dt:4{aTOC  
anticipated revenue 预期收入 [Fk|m1i!  
anti-inflation measure 反通货膨胀措施 ) .' + {  
anti-inflationary stance 反通货膨胀立场 U~@;2\ o  
apparent deficit 表面赤字 bJR\d0Z  
apparent financial solvency 表面偿债能力 F{.g05^y  
apparent partner 表面合伙人 [eTEK W]  
application for personal assessment 个人入息课税申请书 ]W~M?1}  
application of fund 资金应用 H_Sv,lwz;c  
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 K Z^>_K&  
appointed actuary 委任精算师 EGFPv'De  
appointed auditor 委任核数师；委任审计师 ;'Z"CbS+  
appointed trustee 委任的受托人 XtBEVqrhi  
appointer 委任人 D(dV{^} 9  
apportioned pro rata 按比例分摊 g}a+%Obb  
apportionment 分配；分摊 Dvl\o;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sE|8a  
apportionment formula 分摊方程式 ;4/ n~  
apportionment of estate duty 遗产税的分摊 9(vp`Z8B4  
appraisal 估价；评估 (dO0`wfM  
appreciable growth 可观增长 1<
lfo^B  
appreciable impact 显着影响 TM_bu  
appreciable increase 可观增长 -y?ve od#  
appreciation 增值；升值 aM,g@'.=  
appreciation against other currencies 相对其他货币升值 M\IdQY-c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Xqew~R^MP  
appreciation tax 增值税 bu\(KR$s  
appropriation 拨款；拨用；拨付 nKtRJ,>  
appropriation account 拨款帐目 00y(E@~  
Appropriation Bill 拨款法案 w( @QRd{  
appropriation-in-aid system 补助拨款办法 pI>GusXg  
approved assets 核准资产 c*"P+  
approved basket stock 认可一篮子证券 ,lFzL3'_0x  
approved budget 核准预算 wnLpf  
approved charitable donation 认可慈善捐款  dBN:  
approved charitable institution 认可慈善机构 ybv< 1  
approved currency 核准货币；认可货币 +#(GU9_i+M  
approved estimates 核准预算 cP@H8
|c=  
approved estimates of expenditure 核准开支预算 np}0OX  
approved overseas insurer 核准海外保险人 3!#FG0Z  
approved overseas trust company 核准海外信托公司 Py+ B 2G|  
approved pooled investment fund 核准汇集投资基金 N#R8ez`  
approved provident fund scheme 认可公积金计划 \X]I: 0^j  
approved provision 核准拨款 1}ifJ~)5S  
approved redeemable share 核准可赎回股份 QAY:H@Gt:  
approved regional stock 认可地区性证券 ]<q!pE
;t  
approved retirement scheme 认可退休金计划
zqI|VH  
approved subordinated loan 核准附属贷款 IM2<:N%'  
arbitrage 套戥；套汇；套利 JlEfUg#*  
arbitrageur 套戥者；套汇者 j{=}?+M  
arbitrary amount 临时款项 [E2".F3  
arrangement 措施；安排；协定 6ZjY-)h  
arrears 欠款 LHA:frC  
arrears of pay 欠付薪酬 G#uB%:)&0u  
arrears of revenue 逾期未收税款；逾期未收的帐项 YX3NZW2i  
articles of association 组织章程；组织细则；组织章程细则 Fy.!amXu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wp4  .~E  
ascertainment of profit 确定利润 n}4q2x"  
"Asia Clear" “亚洲结算系统”