[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 wX] _Ab
k  
allotment notice 股份配售通知；配股通知 Q=Q
+*oog  
allotment of shares 股份分配 xU\!UVQ/  
allowable 可获宽免；免税的 8r(Vz  
allowable business loss 可扣除的营业亏损 *JOK8[Qn  
allowable expenses 可扣税的支出 xM_#FxJb  
allowance 免税额；津贴；备抵；准备金 5H ._Q  
allowance for debts 债项的免税额 NZGO8u  
allowance for depreciation by wear and tear 耗损折旧免税额 SlsNtaNt  
allowance for funeral expenses 殡殓费的免税额 |]kiH^Ap  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 / qQx~doK  
allowance for repairs and outgoings 修葺及支出方面的免税额 L`t786 (M  
allowance to debtor 给债务人的津贴 SrA6}kS  
alteration of capital 资本更改 IsE&k2 SD  
alternate trustee 候补受托人 ~criZI/  
amalgamation 合并 |1wZ`wGZ:L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UB@(r86d  
ambit of charges 征税范围；收费范围 kV8R.Baf3  
amended valuation 经修订的估值 >D=X Tgqqq  
American Commodities Exchange 美国商品交易所 RlfI]uC DM  
American Express Bank Limited 美国运通银行 !KV!Tkx h  
American Stock Exchange 美国证券交易所 +HE,Q6-A  
amortization 摊销 CX#d  
amount due from banks 存放银行同业的款项 puOM tCI  
amount due from banks abroad 存放海外银行同业的款项 %Vo'\|  
amount due from holding companies 控股公司欠款 -dMH>e0  
amount due from local banks 存放本港银行同业的款项 >uCO=T,|  
amount due to banks 银行同业的存款 Z{3=.z{&^=  
amount due to banks abroad 海外银行同业的存款 ygTfQtN  
amount due to holding companies 控股公司存款 :/->m6C`0  
amount due to local banks 本港银行同业的存款 .UxkTads  
amount due to outport banks 外埠银行同业的存款 Xp;'Wa"@  
amount for note issue 发行纸币的款额 Mx}r! Q  
amount of bond 担保契据的款额 jzi%[c<G  
amount of consideration 代价款额 [?z;'O}y  
amount of contribution 供款数额 ufR|V-BWx  
amount of indebtedness 负债款额 OBFM70K  
amount of principal of the loan 贷款本金额 mcwd
2)  
amount of rates chargeable 应征差饷数额 s\.r3U&6  
amount of share capital 股本额 ,>6mc=p  
amount of sums assured 承保款额 8\il~IFyi  
amount of variation 变动幅度 ~,W|i  
amount of vote 拨款数额 $jk4H+H-  
amount payable 应付款额 i@{b+5$  
amount receivable 应收款额 V^(W)\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s#~VN;-I  
analysis 分析 !le#7Kii  
ancillary risk 附属风险 +
fvVora  
annual account 周年帐目；周年帐目报表；年度决算；年结 FkMM>X  
annual accounting date 年结日期 :|l0x a  
annual allowance 每年免税额；年积金；年度津贴；年津 uT
oi4]w"y  
annual balance 年度余额 %5ov!nm7  
annual disposable income 每年可动用收入 *o=Z~U9z  
annual estimates 周年预算 x+sSmW  
annual fee 年费 6\h*SBI?(  
annual general meeting 周年大会 = CXX.%N  
annual growth rate 年增率；每年增长率 :t;\`gQoS  
annual long-term supplement 长期个案每年补助金 }2=~7&)  
annual pensionable emolument 可供计算退休金的年薪 i39_( )X  
annual report 年报 i[/1AI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "97sH_ ,  
annual return 周年报表；周年申报表；每年报税表格 mv<cyW p  
Annual Return Rules 《周年报表规则》 e{: -N  
annual review of consumer prices 每年消费物价回顾 @$b7 eu  
annual roll-forward basis 逐年延展方式 rl"yE=  
annual salary 年薪 Vl7V?`_4  
annual statement 年度报表；年度决算表 98}l`J=i  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Nj;(QhYZ  
annuitant 年金受益人 Mt4`~`6  
annuity 年金 #;2kN &  
annuity contract 年金合约 6_EfOD9  
annuity on human life 人寿年金 IFSIQ q  
antecedent debt 先前的债项 @C'qbO{  
ante-dated cheque 倒填日期支票 787i4h:71  
anticipated expenditure 预期开支 9dg+@FS}=  
anticipated net profit 预期纯利 f]+. i-c=  
anticipated revenue 预期收入 UuJ gB)  
anti-inflation measure 反通货膨胀措施 ZB}zT9JaE  
anti-inflationary stance 反通货膨胀立场 B)DtJf  
apparent deficit 表面赤字 Or1ikI"  
apparent financial solvency 表面偿债能力 FOa2VP%  
apparent partner 表面合伙人 i .?l\  
application for personal assessment 个人入息课税申请书 6%VRQ#g!  
application of fund 资金应用 &I(3/u  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l)Cg?9  
appointed actuary 委任精算师 %F*h}i  
appointed auditor 委任核数师；委任审计师 B3u:D"
t  
appointed trustee 委任的受托人 !;PKx]/&  
appointer 委任人 !O,`Z`T?  
apportioned pro rata 按比例分摊 9@(V !G  
apportionment 分配；分摊 pr"q-S>E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Oi!uJofW  
apportionment formula 分摊方程式 `?"[u"*  
apportionment of estate duty 遗产税的分摊 Nrp1`qY  
appraisal 估价；评估 ~
R
M_c  
appreciable growth 可观增长 :EC[YAK+D  
appreciable impact 显着影响 ][Cg8  
appreciable increase 可观增长 or F8 %  
appreciation 增值；升值 %?`$#*f\%  
appreciation against other currencies 相对其他货币升值 M-f; ,>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2)`4(38  
appreciation tax 增值税 ;#2yF34gv  
appropriation 拨款；拨用；拨付 5,V3_p:)VI  
appropriation account 拨款帐目 |P=-m-W  
Appropriation Bill 拨款法案 M[dJQ(  
appropriation-in-aid system 补助拨款办法 Gy[m4n~Z5  
approved assets 核准资产 w#$Q?u ,G  
approved basket stock 认可一篮子证券 A3e83g~L  
approved budget 核准预算 >x1?t  
approved charitable donation 认可慈善捐款 w
tro 'r3  
approved charitable institution 认可慈善机构 dBp)6ok#c  
approved currency 核准货币；认可货币 h1N{;SWQ
 
approved estimates 核准预算 &q[`lIV,L  
approved estimates of expenditure 核准开支预算 p?sC</R  
approved overseas insurer 核准海外保险人 Pu|3_3^  
approved overseas trust company 核准海外信托公司 G C3G=DTt  
approved pooled investment fund 核准汇集投资基金 .{#J2}+[_}  
approved provident fund scheme 认可公积金计划 ]$WwPDZ  
approved provision 核准拨款 v+`gQXJ"G  
approved redeemable share 核准可赎回股份 lZ}H?n%  
approved regional stock 认可地区性证券 w`K=J!5y2g  
approved retirement scheme 认可退休金计划 FAd4p9[Y  
approved subordinated loan 核准附属贷款 $>PV6  
arbitrage 套戥；套汇；套利 w'D=K_h  
arbitrageur 套戥者；套汇者 #ANbhHG  
arbitrary amount 临时款项 GZqy.AE,  
arrangement 措施；安排；协定 6<C|O-  
arrears 欠款 O9[Dae{i  
arrears of pay 欠付薪酬 S_56!  
arrears of revenue 逾期未收税款；逾期未收的帐项 L(qQ,1VY  
articles of association 组织章程；组织细则；组织章程细则 5XA{<)$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Sy`7})[  
ascertainment of profit 确定利润 jG&gd<^  
"Asia Clear" “亚洲结算系统”