[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 WQiEQ>6(t(  
allotment notice 股份配售通知；配股通知 zHDC8m  
allotment of shares 股份分配 6M+~{9(S  
allowable 可获宽免；免税的 lG fO  
allowable business loss 可扣除的营业亏损 qi7dcn@d  
allowable expenses 可扣税的支出 #mx;t3ja7  
allowance 免税额；津贴；备抵；准备金 ,o*b-Cv/  
allowance for debts 债项的免税额 P)>WIQSr  
allowance for depreciation by wear and tear 耗损折旧免税额 MZv&$KG4m@  
allowance for funeral expenses 殡殓费的免税额 3"I1'+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9co -W+  
allowance for repairs and outgoings 修葺及支出方面的免税额 1m}'Y@I  
allowance to debtor 给债务人的津贴 `!!A;G7Qg  
alteration of capital 资本更改 WDE_"Mm  
alternate trustee 候补受托人 =*"Amd,  
amalgamation 合并 9XobTi3+'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s:I^AL5  
ambit of charges 征税范围；收费范围 P*I
\FV  
amended valuation 经修订的估值 ;)"r^M)):  
American Commodities Exchange 美国商品交易所 AWD &K!  
American Express Bank Limited 美国运通银行 jqb,^T|j;m  
American Stock Exchange 美国证券交易所 W!XFa A$  
amortization 摊销 Ls*.=ARq  
amount due from banks 存放银行同业的款项 P63z8^y  
amount due from banks abroad 存放海外银行同业的款项 5XFhjVmEL  
amount due from holding companies 控股公司欠款 2=F_<Jh|+  
amount due from local banks 存放本港银行同业的款项 ;PG
'em  
amount due to banks 银行同业的存款 N;r,B  
amount due to banks abroad 海外银行同业的存款 rAP+nh ans  
amount due to holding companies 控股公司存款 ,_\h)R_  
amount due to local banks 本港银行同业的存款 PCt&66F   
amount due to outport banks 外埠银行同业的存款 )bPNL$O  
amount for note issue 发行纸币的款额 PM%./  
amount of bond 担保契据的款额 KC q3S  
amount of consideration 代价款额 !l.Rv_o<O  
amount of contribution 供款数额 t m5>J)C  
amount of indebtedness 负债款额 RD{jYr;  
amount of principal of the loan 贷款本金额 ^C<dr}8  
amount of rates chargeable 应征差饷数额 Vk0O^o  
amount of share capital 股本额 X903;&Cim  
amount of sums assured 承保款额 c{||l+B  
amount of variation 变动幅度 7F}I .,<W  
amount of vote 拨款数额 i,;Q  
amount payable 应付款额 s_D7? o  
amount receivable 应收款额 nez5z:7F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'DntZ
K  
analysis 分析 Ha q23K  
ancillary risk 附属风险 "TN}=^A\F  
annual account 周年帐目；周年帐目报表；年度决算；年结 M 80Us.  
annual accounting date 年结日期 ]r|.\}2Y7  
annual allowance 每年免税额；年积金；年度津贴；年津 _
@?]!J[  
annual balance 年度余额 HV>|f'45  
annual disposable income 每年可动用收入 \Cx3^ iX  
annual estimates 周年预算 Br-y`s~cP  
annual fee 年费 1DZ
Gb)OU  
annual general meeting 周年大会 UT[KwM{y  
annual growth rate 年增率；每年增长率 4fP>;9[F  
annual long-term supplement 长期个案每年补助金 IO v4Zx<)  
annual pensionable emolument 可供计算退休金的年薪 b-~`A;pr  
annual report 年报 Pw$'TE}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r
p(`V@x3  
annual return 周年报表；周年申报表；每年报税表格 `DWzp5Ax  
Annual Return Rules 《周年报表规则》 pC#Z]_k  
annual review of consumer prices 每年消费物价回顾 b!7"drge:  
annual roll-forward basis 逐年延展方式 ;&J MBn]J  
annual salary 年薪 w5qhKu!1  
annual statement 年度报表；年度决算表 '-W p|A  
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 \ZCc~muR  
annuitant 年金受益人 {/R4Q1  
annuity 年金 Dk]Y\:  
annuity contract 年金合约 ^0X86  
annuity on human life 人寿年金 joM98H@  
antecedent debt 先前的债项 G V0q?  
ante-dated cheque 倒填日期支票 6 D!,vu  
anticipated expenditure 预期开支 m#%5H  
anticipated net profit 预期纯利 #;?z<  
anticipated revenue 预期收入 u7a4taM$d  
anti-inflation measure 反通货膨胀措施 %9Ulgs8=  
anti-inflationary stance 反通货膨胀立场 .bL{fBTT~  
apparent deficit 表面赤字 7(gQ6?KsZ  
apparent financial solvency 表面偿债能力 ;'=!Fv  
apparent partner 表面合伙人 3z~zcQ^\  
application for personal assessment 个人入息课税申请书 ^IQC:21  
application of fund 资金应用 -R6z/P(}  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Mc76)   
appointed actuary 委任精算师 .HGEddcC  
appointed auditor 委任核数师；委任审计师 2"V?+Hhz  
appointed trustee 委任的受托人 I:mJWe   
appointer 委任人 27,WP-qie  
apportioned pro rata 按比例分摊 rl4daV&,U  
apportionment 分配；分摊 <
7^_M*F9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (VBoZP=W  
apportionment formula 分摊方程式 u\=Nu4)Z F  
apportionment of estate duty 遗产税的分摊 Ev$?c9*>  
appraisal 估价；评估 L$(W* PG}  
appreciable growth 可观增长 w="I*7c@  
appreciable impact 显着影响 =>S5}6  
appreciable increase 可观增长 [!bTko>rSB  
appreciation 增值；升值 Q6
}`%
 
appreciation against other currencies 相对其他货币升值 &a48DCZ
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /6L\` \g  
appreciation tax 增值税 ih1SN,/  
appropriation 拨款；拨用；拨付 B;7L:  
appropriation account 拨款帐目 |? r,W~9`  
Appropriation Bill 拨款法案 <M+ZlF-`  
appropriation-in-aid system 补助拨款办法 -Frx{3  
approved assets 核准资产 ,F:l?dfB\I  
approved basket stock 认可一篮子证券 yt_?4Hc"  
approved budget 核准预算 UXIq>[2Z1  
approved charitable donation 认可慈善捐款 WOgbz&S?J  
approved charitable institution 认可慈善机构 .&}}ro48
  
approved currency 核准货币；认可货币 +-8uIqZ  
approved estimates 核准预算 M[TgNWl/[  
approved estimates of expenditure 核准开支预算 O\lt!p3F  
approved overseas insurer 核准海外保险人 S=M$g#X`5  
approved overseas trust company 核准海外信托公司 (A(d]l  
approved pooled investment fund 核准汇集投资基金 fkk\Q>J9!=  
approved provident fund scheme 认可公积金计划 9>%f99n  
approved provision 核准拨款 s "*Cb*  
approved redeemable share 核准可赎回股份 WW==  
approved regional stock 认可地区性证券 K*CO%:,-  
approved retirement scheme 认可退休金计划 P8;|>OLZ)  
approved subordinated loan 核准附属贷款 C/ ;f)k<  
arbitrage 套戥；套汇；套利 >`s2s@Mx  
arbitrageur 套戥者；套汇者 3G5i+9Nt.L  
arbitrary amount 临时款项 {\lu; b!  
arrangement 措施；安排；协定 &?YQVwsN  
arrears 欠款 O'$:wc#  
arrears of pay 欠付薪酬 tlvLbP*r  
arrears of revenue 逾期未收税款；逾期未收的帐项 uCUQxFp  
articles of association 组织章程；组织细则；组织章程细则 \Sg&Qv`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =@{H7z(p&  
ascertainment of profit 确定利润 P9Rq'u  
"Asia Clear" “亚洲结算系统”