[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 -Xb]=Yf-  
allotment notice 股份配售通知；配股通知 Xkk m~sM6  
allotment of shares 股份分配 $ fR[zBxA  
allowable 可获宽免；免税的 S;[9 hI+  
allowable business loss 可扣除的营业亏损 n(\5Z&  
allowable expenses 可扣税的支出 E=+v1\t)]  
allowance 免税额；津贴；备抵；准备金 7g^=   
allowance for debts 债项的免税额 s~W:N.}*  
allowance for depreciation by wear and tear 耗损折旧免税额 O'a Srjl  
allowance for funeral expenses 殡殓费的免税额 I"eXoqh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <05\  
allowance for repairs and outgoings 修葺及支出方面的免税额 \#Ez["mD  
allowance to debtor 给债务人的津贴 96x0'IsaG  
alteration of capital 资本更改 GdVq+,Ge  
alternate trustee 候补受托人 HdQd =q(  
amalgamation 合并 EW7heIT$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  BR;f!  
ambit of charges 征税范围；收费范围 <iDqt5)N  
amended valuation 经修订的估值 }@>=,A4Y  
American Commodities Exchange 美国商品交易所 /"Ws3.p  
American Express Bank Limited 美国运通银行 $$_aHkI j  
American Stock Exchange 美国证券交易所 @=B'<&g$Xv  
amortization 摊销 yu"enA  
amount due from banks 存放银行同业的款项 zcnp?
%  
amount due from banks abroad 存放海外银行同业的款项 `],'fT|,S  
amount due from holding companies 控股公司欠款 \ x\_I1|  
amount due from local banks 存放本港银行同业的款项 Op%}.9ed  
amount due to banks 银行同业的存款 |7KW
'=O  
amount due to banks abroad 海外银行同业的存款 Rl@k~;VV  
amount due to holding companies 控股公司存款 ]c% yib  
amount due to local banks 本港银行同业的存款 T>,3V:X  
amount due to outport banks 外埠银行同业的存款 J-yj&2  
amount for note issue 发行纸币的款额 ( lBgW
z  
amount of bond 担保契据的款额 {eo4J&as  
amount of consideration 代价款额 6fV%[.RR  
amount of contribution 供款数额 )D?\ru H  
amount of indebtedness 负债款额 AvnK?*5!@  
amount of principal of the loan 贷款本金额 o Vk*G  
amount of rates chargeable 应征差饷数额 OCIWQ/ P  
amount of share capital 股本额 A82Bn|J  
amount of sums assured 承保款额 %GG:F^X#  
amount of variation 变动幅度 .4DX/~F  
amount of vote 拨款数额 ^|-*amh  
amount payable 应付款额 jSNUU.lur  
amount receivable 应收款额  &0! f_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jv(9
w[  
analysis 分析 j}}:&>;  
ancillary risk 附属风险 )* 5R/oy,  
annual account 周年帐目；周年帐目报表；年度决算；年结 Rrh?0qWs  
annual accounting date 年结日期  mkH{%7n  
annual allowance 每年免税额；年积金；年度津贴；年津 R+,eXjz"  
annual balance 年度余额 owHV&(Go(B  
annual disposable income 每年可动用收入 aD)XxXwozm  
annual estimates 周年预算 ernZfd{H  
annual fee 年费 |L|)r)t  
annual general meeting 周年大会 $=?1>zvF  
annual growth rate 年增率；每年增长率 qOOF]L9r%u  
annual long-term supplement 长期个案每年补助金 yM}b  
annual pensionable emolument 可供计算退休金的年薪 <5rs~  
annual report 年报 =xzDpn>f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -XNjyXm2  
annual return 周年报表；周年申报表；每年报税表格 }@Rq'VPZd  
Annual Return Rules 《周年报表规则》 |KEq-  
annual review of consumer prices 每年消费物价回顾 F|.,lb |L  
annual roll-forward basis 逐年延展方式 |Yq0zc!  
annual salary 年薪 uLFnuK  
annual statement 年度报表；年度决算表 RW19I,d  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &+F|v(|r  
annuitant 年金受益人 f`Km ctI  
annuity 年金 VK)1/b=yT  
annuity contract 年金合约 Fl)p^uUtl  
annuity on human life 人寿年金 }2dz];bR  
antecedent debt 先前的债项 ACQbw)tiv}  
ante-dated cheque 倒填日期支票 #m 2Ss  
anticipated expenditure 预期开支 AL*P2\8  
anticipated net profit 预期纯利 l"9.zPvT<  
anticipated revenue 预期收入 N$#518  
anti-inflation measure 反通货膨胀措施 2(SK}<X
 
anti-inflationary stance 反通货膨胀立场 MLD-uI10{  
apparent deficit 表面赤字 'nH/Z 84  
apparent financial solvency 表面偿债能力 MZ" yjQA  
apparent partner 表面合伙人 S<), ,(  
application for personal assessment 个人入息课税申请书 $gKMVgD"  
application of fund 资金应用 |.kYomJ   
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 bpq2TgFj  
appointed actuary 委任精算师 :0K[fBa  
appointed auditor 委任核数师；委任审计师 yL =*yC  
appointed trustee 委任的受托人 }*vUOQQp*  
appointer 委任人 |0!oSNJ  
apportioned pro rata 按比例分摊 /JaCbT?*T  
apportionment 分配；分摊 #'"zyidu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GJlkEWs  
apportionment formula 分摊方程式 ]WLQ q4q  
apportionment of estate duty 遗产税的分摊 S0X%IG  
appraisal 估价；评估 QP+zGXd}(  
appreciable growth 可观增长 `LD#fg*  
appreciable impact 显着影响 w.s-T.5.j  
appreciable increase 可观增长 Twsc c"mK  
appreciation 增值；升值 f n]rMH4>  
appreciation against other currencies 相对其他货币升值 Z.9?u;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8NY$Iw  
appreciation tax 增值税 ;Y:_}kN8_  
appropriation 拨款；拨用；拨付 M9mC\Iz[  
appropriation account 拨款帐目 3@u<
Sa  
Appropriation Bill 拨款法案 G/Ll4 :  
appropriation-in-aid system 补助拨款办法 J LOTl.  
approved assets 核准资产 (W*~3/@D  
approved basket stock 认可一篮子证券 5HWVK.  
approved budget 核准预算 6k?,'&z|~  
approved charitable donation 认可慈善捐款 Bvbv~7g(  
approved charitable institution 认可慈善机构 _Ju@<V$  
approved currency 核准货币；认可货币 %<^B\|d'?  
approved estimates 核准预算 v0pyyUqS  
approved estimates of expenditure 核准开支预算 EBF608nWfW  
approved overseas insurer 核准海外保险人 8<cD+Jtj  
approved overseas trust company 核准海外信托公司 %;5AF8#c  
approved pooled investment fund 核准汇集投资基金 7MX nt5qUh  
approved provident fund scheme 认可公积金计划 1.+w&Y5   
approved provision 核准拨款 ~(%TQY5  
approved redeemable share 核准可赎回股份 wSrq?U5q  
approved regional stock 认可地区性证券 a3o4> 9  
approved retirement scheme 认可退休金计划 c;M7[y&  
approved subordinated loan 核准附属贷款 4[@`j{  
arbitrage 套戥；套汇；套利 M>Yge~3  
arbitrageur 套戥者；套汇者 :mwNkT2et  
arbitrary amount 临时款项 5k&tRg  
arrangement 措施；安排；协定 1PwqWg-\\  
arrears 欠款 &[]0yNG  
arrears of pay 欠付薪酬 jY.iQBhjEB  
arrears of revenue 逾期未收税款；逾期未收的帐项 Bq}p]R3X  
articles of association 组织章程；组织细则；组织章程细则 FcR(uv<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~N</;{}fL4  
ascertainment of profit 确定利润 XS!mtd< q  
"Asia Clear" “亚洲结算系统”