[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 65,(4Udz!  
allotment notice 股份配售通知；配股通知 uE=$p)  
allotment of shares 股份分配 INSkgOo  
allowable 可获宽免；免税的 QMo}W{D  
allowable business loss 可扣除的营业亏损 qP!P +'B  
allowable expenses 可扣税的支出 %b?$@H-Re  
allowance 免税额；津贴；备抵；准备金 % p?brc  
allowance for debts 债项的免税额 @^ ik[9^H  
allowance for depreciation by wear and tear 耗损折旧免税额 ~e@>zoM'^  
allowance for funeral expenses 殡殓费的免税额 7:NmCpgL!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "tS'b+SJ-S  
allowance for repairs and outgoings 修葺及支出方面的免税额 w>xV  
allowance to debtor 给债务人的津贴 +~nzii3  
alteration of capital 资本更改 ExHAY|UA  
alternate trustee 候补受托人 (IbW;bV  
amalgamation 合并 f DgD@YCD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  6qo^2  
ambit of charges 征税范围；收费范围 D~K;~nI  
amended valuation 经修订的估值 rAQF9O[  
American Commodities Exchange 美国商品交易所 Gi^Ha=?J%
 
American Express Bank Limited 美国运通银行 >i,iOx|E-  
American Stock Exchange 美国证券交易所 P ,eH5w"  
amortization 摊销 !SHj$Jwa'  
amount due from banks 存放银行同业的款项 ']ood!  
amount due from banks abroad 存放海外银行同业的款项 qu6DQ@ ~YC  
amount due from holding companies 控股公司欠款 vOI[Z0Lq9h  
amount due from local banks 存放本港银行同业的款项 % qsvtc`  
amount due to banks 银行同业的存款 9O,,m~B  
amount due to banks abroad 海外银行同业的存款 [LM^),J?  
amount due to holding companies 控股公司存款 0m9ZQ O  
amount due to local banks 本港银行同业的存款 h7_)%U<J2  
amount due to outport banks 外埠银行同业的存款 X7*`  
amount for note issue 发行纸币的款额 > ^[z3T  
amount of bond 担保契据的款额 BRG|Asg(  
amount of consideration 代价款额 @nV5.r0W}B  
amount of contribution 供款数额 `BZ&~vJ_  
amount of indebtedness 负债款额 0>6DSQq~t(  
amount of principal of the loan 贷款本金额 mjnUs-`W|  
amount of rates chargeable 应征差饷数额 c X2^wu  
amount of share capital 股本额 MN;/*t  
amount of sums assured 承保款额 y@ek=fT%4  
amount of variation 变动幅度 farDaS[\VY  
amount of vote 拨款数额 yfjXqn[Z4  
amount payable 应付款额 0_<N c/(P  
amount receivable 应收款额 GtI6[ :1t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &;q<M_<  
analysis 分析 S9Y[4*//  
ancillary risk 附属风险 >N`6;gn*l  
annual account 周年帐目；周年帐目报表；年度决算；年结 \94j
rr  
annual accounting date 年结日期 MXAEX2xmme  
annual allowance 每年免税额；年积金；年度津贴；年津 KAA3iA@>+  
annual balance 年度余额 q{4|Kpx@  
annual disposable income 每年可动用收入 t)1phg4H)  
annual estimates 周年预算 ~0tdfK0c  
annual fee 年费  +S{  
annual general meeting 周年大会 W5DbFSgB  
annual growth rate 年增率；每年增长率 u"VS* hSH  
annual long-term supplement 长期个案每年补助金 uOk%AL>  
annual pensionable emolument 可供计算退休金的年薪 FbSa~uN  
annual report 年报 /-*hjX$n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $G?(OWI}l`  
annual return 周年报表；周年申报表；每年报税表格 ~5#)N{GbY  
Annual Return Rules 《周年报表规则》 s^|\9%WD  
annual review of consumer prices 每年消费物价回顾 =q CF%~  
annual roll-forward basis 逐年延展方式 Q^h5">P  
annual salary 年薪 #+sF`qR,  
annual statement 年度报表；年度决算表 Wpm9`K  
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 c]m! G'L_/  
annuitant 年金受益人 (pp
oW  
annuity 年金 t3F?>G#y  
annuity contract 年金合约 6mG3fMih.  
annuity on human life 人寿年金 I"Q<n[g0'  
antecedent debt 先前的债项 N=ifIVc  
ante-dated cheque 倒填日期支票 C!UEXj`l9  
anticipated expenditure 预期开支 !]DuZ=  
anticipated net profit 预期纯利 ,nE& Me&#J  
anticipated revenue 预期收入 C6k4g75U2  
anti-inflation measure 反通货膨胀措施 L{PH0Jf  
anti-inflationary stance 反通货膨胀立场 i-13~Dk  
apparent deficit 表面赤字 5Hle-FDn9  
apparent financial solvency 表面偿债能力 T^)plWw  
apparent partner 表面合伙人 IRB& j%LA  
application for personal assessment 个人入息课税申请书 V/H@vKN2  
application of fund 资金应用 x0x $  9  
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 8W{~wg`  
appointed actuary 委任精算师 %h*5xB]Tt  
appointed auditor 委任核数师；委任审计师 EzP#Mnz^  
appointed trustee 委任的受托人 NNX%Bq  
appointer 委任人 ER<eX4oU  
apportioned pro rata 按比例分摊 5#u.pu  
apportionment 分配；分摊 >(tO QeN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {E~l>Z88  
apportionment formula 分摊方程式 <d!6[,W;  
apportionment of estate duty 遗产税的分摊 ZlM_m >,o  
appraisal 估价；评估 2v^lD('  
appreciable growth 可观增长 Jr ?!Mh-  
appreciable impact 显着影响 )5i*/I\  
appreciable increase 可观增长 ?'+8[OHiF^  
appreciation 增值；升值 Ao*FcrXN  
appreciation against other currencies 相对其他货币升值 z6Z='=p
T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "t+r+ipf])  
appreciation tax 增值税 3:" &Z6t#  
appropriation 拨款；拨用；拨付 ;U k!jQ h  
appropriation account 拨款帐目 qhxC 5f4Z  
Appropriation Bill 拨款法案 |uQ[W17^N  
appropriation-in-aid system 补助拨款办法 ]PVto\B=  
approved assets 核准资产 @U7Dunu*f  
approved basket stock 认可一篮子证券 syMm`/*/G-  
approved budget 核准预算 }bg o )<i  
approved charitable donation 认可慈善捐款 62NkU)u  
approved charitable institution 认可慈善机构
rIPl6,w~  
approved currency 核准货币；认可货币 S-P{/;c@  
approved estimates 核准预算 YAMfP8S  
approved estimates of expenditure 核准开支预算 l'2H4W_+  
approved overseas insurer 核准海外保险人 &fHc"-U}  
approved overseas trust company 核准海外信托公司 !&0a<~Wi  
approved pooled investment fund 核准汇集投资基金 UC#"=Xd4  
approved provident fund scheme 认可公积金计划 #XL`S  
approved provision 核准拨款 8q*";>*  
approved redeemable share 核准可赎回股份 dk4D+*R  
approved regional stock 认可地区性证券 =VCQ*  
approved retirement scheme 认可退休金计划 .' IeHh  
approved subordinated loan 核准附属贷款 ' {W3j^m7  
arbitrage 套戥；套汇；套利 \d$Rd")w  
arbitrageur 套戥者；套汇者 cS 4T\{B;  
arbitrary amount 临时款项 Nc
"NObe  
arrangement 措施；安排；协定 1!s!wQgS  
arrears 欠款 @|]G0&gn&?  
arrears of pay 欠付薪酬 f:FpyCo=9  
arrears of revenue 逾期未收税款；逾期未收的帐项 G)4SWu0<t  
articles of association 组织章程；组织细则；组织章程细则 ` Rsl]
GB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tKX}Ok:V%  
ascertainment of profit 确定利润 s!i:0}U  
"Asia Clear" “亚洲结算系统”