[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 "eZNci  
allotment notice 股份配售通知；配股通知 VISNmz2P  
allotment of shares 股份分配 o-GlBXI;  
allowable 可获宽免；免税的 ;}=v|Dr&I.  
allowable business loss 可扣除的营业亏损 g[q1P:I@W  
allowable expenses 可扣税的支出 x)THeH@  
allowance 免税额；津贴；备抵；准备金 My,ki:V?g6  
allowance for debts 债项的免税额 w# ,:L)  
allowance for depreciation by wear and tear 耗损折旧免税额 6@ToPbj4  
allowance for funeral expenses 殡殓费的免税额 efl6U/'Ij  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3oE *86  
allowance for repairs and outgoings 修葺及支出方面的免税额 6_^u}me  
allowance to debtor 给债务人的津贴 ,DXNq`24  
alteration of capital 资本更改 wu/]M~XwI  
alternate trustee 候补受托人 }yK_2zak5i  
amalgamation 合并 O292JA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 daGGgSbh  
ambit of charges 征税范围；收费范围 ~BDVmQa  
amended valuation 经修订的估值 Do=*bZ;A  
American Commodities Exchange 美国商品交易所 [-{L@  
American Express Bank Limited 美国运通银行 xzz[!yJjG  
American Stock Exchange 美国证券交易所 b@/z^ k{%  
amortization 摊销 ,* @m<{DX)  
amount due from banks 存放银行同业的款项 `:}GE@]  
amount due from banks abroad 存放海外银行同业的款项 sn}U4=u  
amount due from holding companies 控股公司欠款 %kKe"$)0  
amount due from local banks 存放本港银行同业的款项 q,PB;TT  
amount due to banks 银行同业的存款 Y3mATw 3Wh  
amount due to banks abroad 海外银行同业的存款 `.#e4 FBW  
amount due to holding companies 控股公司存款 ^z"90-V^  
amount due to local banks 本港银行同业的存款 CsQ}eW8uEf  
amount due to outport banks 外埠银行同业的存款 a4 O
 
amount for note issue 发行纸币的款额 vz#rbBY*;  
amount of bond 担保契据的款额 2%rAf8=  
amount of consideration 代价款额 hGcOk[m 4  
amount of contribution 供款数额 ++5W_Ooep  
amount of indebtedness 负债款额 zX{
[Z  
amount of principal of the loan 贷款本金额 .B6$U>>NS^  
amount of rates chargeable 应征差饷数额 e7{3:y|]d3  
amount of share capital 股本额 m!$"-nh9  
amount of sums assured 承保款额 M$FQoRwH  
amount of variation 变动幅度 %K\_gR}V  
amount of vote 拨款数额 PHyS^J`  
amount payable 应付款额 j _o6+Rk  
amount receivable 应收款额 [6FCbzS_W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rPv+eM">  
analysis 分析 13'tsM&  
ancillary risk 附属风险 h E/gul?|_  
annual account 周年帐目；周年帐目报表；年度决算；年结 u f.Zg;Vc  
annual accounting date 年结日期 _E{SGbCCi  
annual allowance 每年免税额；年积金；年度津贴；年津 |GA4fFE=  
annual balance 年度余额 7M<7^)9  
annual disposable income 每年可动用收入 DHaSBk  
annual estimates 周年预算 g%4-QCZ,  
annual fee 年费 CTD{!I(  
annual general meeting 周年大会 Io|NL6[  
annual growth rate 年增率；每年增长率 Y(m/E.h.~  
annual long-term supplement 长期个案每年补助金 :\4?{,@_h  
annual pensionable emolument 可供计算退休金的年薪 H/|Mq#K  
annual report 年报 INyreoMp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W&A22jO.1  
annual return 周年报表；周年申报表；每年报税表格 F7E#x  
Annual Return Rules 《周年报表规则》 /E2
/ 3z  
annual review of consumer prices 每年消费物价回顾 Y@c!\0e$  
annual roll-forward basis 逐年延展方式 ([qw#!;w;  
annual salary 年薪 #6 e  
annual statement 年度报表；年度决算表 _W@q %L>  
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 THi*'D/  
annuitant 年金受益人 zF>| 9JU  
annuity 年金 JcvWE $  
annuity contract 年金合约 `$JPF Z  
annuity on human life 人寿年金 pa~ .[cBI  
antecedent debt 先前的债项 1Yo9Wf;vP  
ante-dated cheque 倒填日期支票 1,p7Sl^h  
anticipated expenditure 预期开支 IR;lt 3  
anticipated net profit 预期纯利 #V gPg5k.<  
anticipated revenue 预期收入 Q$iYhR  
anti-inflation measure 反通货膨胀措施 pUZbZ U  
anti-inflationary stance 反通货膨胀立场 JpvE c!cli  
apparent deficit 表面赤字 b%2+g<UKh  
apparent financial solvency 表面偿债能力 l5b? 'L  
apparent partner 表面合伙人 (%rO'X  
application for personal assessment 个人入息课税申请书 z:ue]7(.  
application of fund 资金应用 21O!CvX  
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 !_QE|tVeR  
appointed actuary 委任精算师 7{ (t_N>  
appointed auditor 委任核数师；委任审计师 f\nF2rlu  
appointed trustee 委任的受托人 s(w6Ldi  
appointer 委任人 nbj&3z,  
apportioned pro rata 按比例分摊 c`yLn%Of%  
apportionment 分配；分摊 OxqK}%=Bw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fil '._  
apportionment formula 分摊方程式 w^s|YF=c  
apportionment of estate duty 遗产税的分摊 @/@#,+  
appraisal 估价；评估 ?lKFcm  
appreciable growth 可观增长 J
K4vQWy  
appreciable impact 显着影响 Smzy EMT
 
appreciable increase 可观增长 P3jDx{F  
appreciation 增值；升值 *,.WI
)@  
appreciation against other currencies 相对其他货币升值 /XEUJC4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C:\BvPoO  
appreciation tax 增值税 HFu#-}iNV  
appropriation 拨款；拨用；拨付 Cu3^de@h  
appropriation account 拨款帐目 tY-{uHW&h  
Appropriation Bill 拨款法案 M.O3QKU4  
appropriation-in-aid system 补助拨款办法 9XImg
eAs  
approved assets 核准资产 k_ 9gMO  
approved basket stock 认可一篮子证券 R*3x{DNL  
approved budget 核准预算 7E*d>: 5I  
approved charitable donation 认可慈善捐款 Xp"ZK=r  
approved charitable institution 认可慈善机构 ^a#Vp  
approved currency 核准货币；认可货币 hg_@Ui@[z  
approved estimates 核准预算 QCIH1\`jW  
approved estimates of expenditure 核准开支预算 d#9 \]Ul&  
approved overseas insurer 核准海外保险人 W-ErzX  
approved overseas trust company 核准海外信托公司 Oz<{B]pEul  
approved pooled investment fund 核准汇集投资基金 P!q!+g  
approved provident fund scheme 认可公积金计划 *~~ >?  
approved provision 核准拨款 FO#`}? R`  
approved redeemable share 核准可赎回股份 @iWql*K;m  
approved regional stock 认可地区性证券  3=@94i  
approved retirement scheme 认可退休金计划 d%FD=wm  
approved subordinated loan 核准附属贷款 owHhlS{  
arbitrage 套戥；套汇；套利 jHBzZ!<  
arbitrageur 套戥者；套汇者 [LDsn]{  
arbitrary amount 临时款项 &,/_"N"?D  
arrangement 措施；安排；协定 6K501!70g6  
arrears 欠款 Y -%g5  
arrears of pay 欠付薪酬 .\K0+b;  
arrears of revenue 逾期未收税款；逾期未收的帐项 D|lp3\`%  
articles of association 组织章程；组织细则；组织章程细则 `./$hh  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @}k5rcQ*/  
ascertainment of profit 确定利润 [+<lm 5t  
"Asia Clear" “亚洲结算系统”