[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 >F/XZ
C  
allotment notice 股份配售通知；配股通知 9.xvV|Sp  
allotment of shares 股份分配 }TSgAwsb C  
allowable 可获宽免；免税的 Kb^>X{  
allowable business loss 可扣除的营业亏损 IZO@V1-m  
allowable expenses 可扣税的支出 (V$Zc0  
allowance 免税额；津贴；备抵；准备金 ]kRI}
Om2  
allowance for debts 债项的免税额 *R5`.j =  
allowance for depreciation by wear and tear 耗损折旧免税额 "Owct(9  
allowance for funeral expenses 殡殓费的免税额 j3 6,w[Y:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 inYM+o!U b  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^:m^E0(H  
allowance to debtor 给债务人的津贴 *3;UAfHv  
alteration of capital 资本更改 i*X{^A73"  
alternate trustee 候补受托人 /r276Q  
amalgamation 合并 `q%U{IR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }x]&L/  
ambit of charges 征税范围；收费范围 gXLCRn!iR  
amended valuation 经修订的估值 3FFaEl  
American Commodities Exchange 美国商品交易所 ERF,tLa!  
American Express Bank Limited 美国运通银行 #S%4?  
American Stock Exchange 美国证券交易所 y
B.G
=90  
amortization 摊销 B1E$v(P3M  
amount due from banks 存放银行同业的款项 cC' ~  
amount due from banks abroad 存放海外银行同业的款项 #;`Oj  
amount due from holding companies 控股公司欠款 :-)GNf yGz  
amount due from local banks 存放本港银行同业的款项 H#+\nT2m  
amount due to banks 银行同业的存款 (
4~X}:  
amount due to banks abroad 海外银行同业的存款
Nu@5 kwH  
amount due to holding companies 控股公司存款 tmp6hB  
amount due to local banks 本港银行同业的存款 Z(p*Z,?u  
amount due to outport banks 外埠银行同业的存款 cA<<&C  
amount for note issue 发行纸币的款额 )Nbc/nB$  
amount of bond 担保契据的款额 {J2#eiF  
amount of consideration 代价款额 Y=E9zUF  
amount of contribution 供款数额 s2^B(wP  
amount of indebtedness 负债款额 <|a=hHPi:  
amount of principal of the loan 贷款本金额 zDB
"r  
amount of rates chargeable 应征差饷数额 7Re-5vz R  
amount of share capital 股本额 8"x9#kyU<3  
amount of sums assured 承保款额 _5b0wdB  
amount of variation 变动幅度  r@k"4ce-  
amount of vote 拨款数额 gY!N3 *:  
amount payable 应付款额 J_PH7Z*=,  
amount receivable 应收款额 r?pZ72q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B52yaG8C  
analysis 分析 #F!Kxks  
ancillary risk 附属风险 JdiP>KXV  
annual account 周年帐目；周年帐目报表；年度决算；年结 3htq[Ren  
annual accounting date 年结日期 fJ
y)STQ4  
annual allowance 每年免税额；年积金；年度津贴；年津 eR
s&iK2y  
annual balance 年度余额 ?eV_ACpZ8  
annual disposable income 每年可动用收入 qp>N^)>
 
annual estimates 周年预算 y@3Q;~l,  
annual fee 年费 n3$gx,KL  
annual general meeting 周年大会 3CM^j<9  
annual growth rate 年增率；每年增长率 ]v\^&7pW  
annual long-term supplement 长期个案每年补助金 .xl.P7@JJ  
annual pensionable emolument 可供计算退休金的年薪 L+.H z&*@  
annual report 年报 SNab   
Annual Report on the Consumer Price Index 《消费物价指数年报》 RDJ+QOVKg  
annual return 周年报表；周年申报表；每年报税表格 BqB|Fo  
Annual Return Rules 《周年报表规则》 e[{mVhg4E  
annual review of consumer prices 每年消费物价回顾 Ux}W&K/?'  
annual roll-forward basis 逐年延展方式 B`{mdjMy  
annual salary 年薪 & fu z2xv  
annual statement 年度报表；年度决算表 qfYG.~`5  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 pDn&V (  
annuitant 年金受益人 < bFy(+  
annuity 年金 z]=8eV\  
annuity contract 年金合约  WK==j1  
annuity on human life 人寿年金 OPuj|%Wgw  
antecedent debt 先前的债项 1k[GuG%/K  
ante-dated cheque 倒填日期支票 'wvMH;}u  
anticipated expenditure 预期开支 Jf_%<\ O  
anticipated net profit 预期纯利 .'j29 6[u  
anticipated revenue 预期收入 z)}!e,7  
anti-inflation measure 反通货膨胀措施 MQ`%``  
anti-inflationary stance 反通货膨胀立场 g1{/ 5{XI  
apparent deficit 表面赤字 w2OsLi Sv  
apparent financial solvency 表面偿债能力 AbfZ++aJ  
apparent partner 表面合伙人 NiA4JgM]v  
application for personal assessment 个人入息课税申请书 Yw)Fbt^  
application of fund 资金应用 dJ i|D  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Fp%Ln(/m  
appointed actuary 委任精算师 aQUGNa0+d  
appointed auditor 委任核数师；委任审计师 }pawIf4V  
appointed trustee 委任的受托人 ()\j CNLT  
appointer 委任人 |4mVT&63(  
apportioned pro rata 按比例分摊 {kL&Rv%'  
apportionment 分配；分摊 Z\ )C_p\-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f%XJ;y\,9H  
apportionment formula 分摊方程式 [T^?Q%h  
apportionment of estate duty 遗产税的分摊 J,5+47b1}R  
appraisal 估价；评估 P:k+ y$  
appreciable growth 可观增长 89HsPB1"t  
appreciable impact 显着影响 I[D8""U  
appreciable increase 可观增长 ~3CVx bB^<  
appreciation 增值；升值 @AQwr#R"l  
appreciation against other currencies 相对其他货币升值 pRi<cO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C:i|-te  
appreciation tax 增值税 BStk&b  
appropriation 拨款；拨用；拨付 % frfSGf.#  
appropriation account 拨款帐目 Ew$I\j*  
Appropriation Bill 拨款法案 %3o`j<  
appropriation-in-aid system 补助拨款办法 gU;&$  
approved assets 核准资产 5 1dSFr<#  
approved basket stock 认可一篮子证券 ,_ .v_
  
approved budget 核准预算 .L EY=j!-s  
approved charitable donation 认可慈善捐款 !{Z~<Ky  
approved charitable institution 认可慈善机构 JOD/Raq.1k  
approved currency 核准货币；认可货币 obo&1Uv,/  
approved estimates 核准预算 h|)vv4-d|  
approved estimates of expenditure 核准开支预算 nidr\oFUIn  
approved overseas insurer 核准海外保险人 Kat&U19YH  
approved overseas trust company 核准海外信托公司 :iPym}CE  
approved pooled investment fund 核准汇集投资基金 ?*u*de[,  
approved provident fund scheme 认可公积金计划 O!&,5Dy  
approved provision 核准拨款 73F5d/n  
approved redeemable share 核准可赎回股份 j0mM>X HB  
approved regional stock 认可地区性证券 l]6%lud8_  
approved retirement scheme 认可退休金计划  p2%
 
approved subordinated loan 核准附属贷款 u:dx;*  
arbitrage 套戥；套汇；套利 {whvTN1#dh  
arbitrageur 套戥者；套汇者
;\{`Ci\  
arbitrary amount 临时款项 c#cx>wq9  
arrangement 措施；安排；协定 T!|=El>  
arrears 欠款 ig!7BxM)<h  
arrears of pay 欠付薪酬 (gXN%rsY  
arrears of revenue 逾期未收税款；逾期未收的帐项 =,V|OfW  
articles of association 组织章程；组织细则；组织章程细则 UE"GJt`I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ae+* =,  
ascertainment of profit 确定利润 j !H^-d}q  
"Asia Clear" “亚洲结算系统”