[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 A+*(Pds  
allotment notice 股份配售通知；配股通知 5]ob;tAm  
allotment of shares 股份分配 !Bbwl-e`  
allowable 可获宽免；免税的 .y/?~+N^  
allowable business loss 可扣除的营业亏损 hpKc_|u n  
allowable expenses 可扣税的支出 ~OfKn1D  
allowance 免税额；津贴；备抵；准备金 / UBA Q8TR  
allowance for debts 债项的免税额 t tt&sW`  
allowance for depreciation by wear and tear 耗损折旧免税额 E1[%~Cpw*  
allowance for funeral expenses 殡殓费的免税额 I4ct``Di  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "2j~3aWj  
allowance for repairs and outgoings 修葺及支出方面的免税额 OtqLigt&l  
allowance to debtor 给债务人的津贴 \zDV|n~{w  
alteration of capital 资本更改 /'+JP4mK  
alternate trustee 候补受托人 $l"(tB7d  
amalgamation 合并 QCnVZ" !(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AU\!5+RDB  
ambit of charges 征税范围；收费范围 QNBzc {XB  
amended valuation 经修订的估值 0$uS)J\;K  
American Commodities Exchange 美国商品交易所 RtEkd_2  
American Express Bank Limited 美国运通银行 ho<#i(  
American Stock Exchange 美国证券交易所 S(xA}0]  
amortization 摊销 \wd`6  
amount due from banks 存放银行同业的款项 lK@r?w|<M  
amount due from banks abroad 存放海外银行同业的款项 Kwau:_B  
amount due from holding companies 控股公司欠款 :fUmMta  
amount due from local banks 存放本港银行同业的款项 ZS;kCdL  
amount due to banks 银行同业的存款 +}'K6x_  
amount due to banks abroad 海外银行同业的存款 I9aber1  
amount due to holding companies 控股公司存款 l/M+JT~R  
amount due to local banks 本港银行同业的存款 y[eN M6p  
amount due to outport banks 外埠银行同业的存款 NE nP3A  
amount for note issue 发行纸币的款额
aa!c>"g6  
amount of bond 担保契据的款额 6?~pjMV  
amount of consideration 代价款额 sNTfRPC
 
amount of contribution 供款数额 1 crjRbi  
amount of indebtedness 负债款额 bsVOO9.4-  
amount of principal of the loan 贷款本金额 --D`YmB  
amount of rates chargeable 应征差饷数额 <VPtbM@(m  
amount of share capital 股本额 M](U
"K?  
amount of sums assured 承保款额 1
Qkuxw  
amount of variation 变动幅度 81g0oVv
 
amount of vote 拨款数额 fT
cRqov  
amount payable 应付款额 ]t<%>Z$  
amount receivable 应收款额 >
X,6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9`b3=&i\  
analysis 分析 Kep?=9r4+  
ancillary risk 附属风险 s=+
G%B'  
annual account 周年帐目；周年帐目报表；年度决算；年结 {QJ`.6Kt  
annual accounting date 年结日期 N9Vcp~;  
annual allowance 每年免税额；年积金；年度津贴；年津 C
Q ?|=cN  
annual balance 年度余额 ]|(?i ,p  
annual disposable income 每年可动用收入 Nrh`DyF0D!  
annual estimates 周年预算 _l<"Qqt  
annual fee 年费 -ybupUJcbv  
annual general meeting 周年大会 %*hBrjbj  
annual growth rate 年增率；每年增长率 MDt4KD+bZ  
annual long-term supplement 长期个案每年补助金 ujBADDwOg)  
annual pensionable emolument 可供计算退休金的年薪 i
Bt5aUt  
annual report 年报 `^x^= og'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 xDS9g Gr  
annual return 周年报表；周年申报表；每年报税表格 H(|v  
Annual Return Rules 《周年报表规则》 <z PyID`  
annual review of consumer prices 每年消费物价回顾 <Do89  
annual roll-forward basis 逐年延展方式 t@v8>J%K  
annual salary 年薪 uR[i9%=8L(  
annual statement 年度报表；年度决算表 .l!Z=n|  
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 \/%mabLK  
annuitant 年金受益人 IuL]V TY  
annuity 年金 }W J`q`g  
annuity contract 年金合约 JJr<cZ4]  
annuity on human life 人寿年金 qK pU.rP  
antecedent debt 先前的债项 Ar_/9@n
 
ante-dated cheque 倒填日期支票 "`wq:$R  
anticipated expenditure 预期开支 }K\_N]#6n  
anticipated net profit 预期纯利 sh RvwE[  
anticipated revenue 预期收入 Z9y:}:j"  
anti-inflation measure 反通货膨胀措施 A_+WY|#M  
anti-inflationary stance 反通货膨胀立场 &-9D.'WzP  
apparent deficit 表面赤字 xYq8\9Qb  
apparent financial solvency 表面偿债能力 bE{`g]
C5  
apparent partner 表面合伙人 g}7B0 yo  
application for personal assessment 个人入息课税申请书 P#C`/%$S  
application of fund 资金应用 wKN9H T  
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 >=
(e}~5y  
appointed actuary 委任精算师 (`N/1}vk  
appointed auditor 委任核数师；委任审计师 {u5@Yp  
appointed trustee 委任的受托人 _nt%&f  
appointer 委任人 \`^jl  
apportioned pro rata 按比例分摊 g|oPRC$I'  
apportionment 分配；分摊 f$/D?q3N  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e:]$UAzp  
apportionment formula 分摊方程式 ~tWBCq 6  
apportionment of estate duty 遗产税的分摊 gVc[`(@h  
appraisal 估价；评估 &N#)(rQ1  
appreciable growth 可观增长 5y)kQ
<x"  
appreciable impact 显着影响 KRQ/wuv  
appreciable increase 可观增长 !}%giF$-  
appreciation 增值；升值 :zCm$@  
appreciation against other currencies 相对其他货币升值 TFhj]r^{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Zo`^pQS  
appreciation tax 增值税 @UA>6F  
appropriation 拨款；拨用；拨付 xFJ>s-g*  
appropriation account 拨款帐目 z)0F
k  
Appropriation Bill 拨款法案 n\ZFPXP  
appropriation-in-aid system 补助拨款办法 DmYm~hzJ  
approved assets 核准资产 C<pF13*4  
approved basket stock 认可一篮子证券 CfAqMH*ip  
approved budget 核准预算 mnePm{  
approved charitable donation 认可慈善捐款 TCYnErqk  
approved charitable institution 认可慈善机构 e1#}
/U  
approved currency 核准货币；认可货币 Kfi A 7W  
approved estimates 核准预算 W^x[maz  
approved estimates of expenditure 核准开支预算 >2rFURcD  
approved overseas insurer 核准海外保险人 .'4 *'i:  
approved overseas trust company 核准海外信托公司 P_;oSN|>  
approved pooled investment fund 核准汇集投资基金 FR&RIFy  
approved provident fund scheme 认可公积金计划 3+Q6<MS q  
approved provision 核准拨款 ~ M"[FYw[  
approved redeemable share 核准可赎回股份 ;RrfE8mGj  
approved regional stock 认可地区性证券 ZE9*i}r  
approved retirement scheme 认可退休金计划 Zqao4  
approved subordinated loan 核准附属贷款 E,;nx^`!l  
arbitrage 套戥；套汇；套利 lIf Our  
arbitrageur 套戥者；套汇者 9}4L8?2  
arbitrary amount 临时款项 Yv{AoL~  
arrangement 措施；安排；协定 1ayxE(vMcX  
arrears 欠款 6 3HxQH  
arrears of pay 欠付薪酬 \6N\6=t!A  
arrears of revenue 逾期未收税款；逾期未收的帐项 T]:5y_4?[  
articles of association 组织章程；组织细则；组织章程细则 ?vhW`LXNB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @{a(f;  
ascertainment of profit 确定利润 E?;W@MJi  
"Asia Clear" “亚洲结算系统”