[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 KXiStwS  
allotment notice 股份配售通知；配股通知 %MM)5MsB  
allotment of shares 股份分配 U^;|as  
allowable 可获宽免；免税的 B'v~0Kau  
allowable business loss 可扣除的营业亏损 Be~'@  
allowable expenses 可扣税的支出 'lMDlTU O  
allowance 免税额；津贴；备抵；准备金 .WVIdVO7  
allowance for debts 债项的免税额 H[Q3M~_E  
allowance for depreciation by wear and tear 耗损折旧免税额 47=YP0r?>T  
allowance for funeral expenses 殡殓费的免税额 nZX`y -AZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ri1;i= W  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]~@
uStHn  
allowance to debtor 给债务人的津贴 ]@
6L,+W"  
alteration of capital 资本更改 ,@]*Xgt=  
alternate trustee 候补受托人 zN&m-nrw  
amalgamation 合并 re xMS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j0~dJ#  
ambit of charges 征税范围；收费范围 0JXXJ:dB  
amended valuation 经修订的估值 0B]c`$"aD  
American Commodities Exchange 美国商品交易所 ]^0mh["  
American Express Bank Limited 美国运通银行 w+Y_TJ%  
American Stock Exchange 美国证券交易所 bs_< UE  
amortization 摊销 MAcjWb~f  
amount due from banks 存放银行同业的款项 6ltV}Wt-  
amount due from banks abroad 存放海外银行同业的款项 [85b+SKW  
amount due from holding companies 控股公司欠款 }a"
koL  
amount due from local banks 存放本港银行同业的款项 GD1L6kVd1  
amount due to banks 银行同业的存款 M%#F"^8v  
amount due to banks abroad 海外银行同业的存款 (-Qr.t_B`  
amount due to holding companies 控股公司存款 FM
"[:&>  
amount due to local banks 本港银行同业的存款 '[vCC'  
amount due to outport banks 外埠银行同业的存款 'x,6t66*"l  
amount for note issue 发行纸币的款额 wD92Ava   
amount of bond 担保契据的款额 )tx2lyY:  
amount of consideration 代价款额 7?ILmYBw  
amount of contribution 供款数额 P#9Pq,I  
amount of indebtedness 负债款额 tI<6TE'!p#  
amount of principal of the loan 贷款本金额 :0kKw=p1R  
amount of rates chargeable 应征差饷数额 %RIlu[J  
amount of share capital 股本额 tkP& =$  
amount of sums assured 承保款额 ZfibHivz  
amount of variation 变动幅度 @GWlo\rM6^  
amount of vote 拨款数额 l:OXxHxRi  
amount payable 应付款额 $wcTU l  
amount receivable 应收款额 tP89gN^PA|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZmvtUma  
analysis 分析 XZ"oOE0=  
ancillary risk 附属风险 `0`#Uf_/$  
annual account 周年帐目；周年帐目报表；年度决算；年结 d~KTUgH'<  
annual accounting date 年结日期 RREl($$p  
annual allowance 每年免税额；年积金；年度津贴；年津 i(YR-vYK  
annual balance 年度余额  N>w+YFM  
annual disposable income 每年可动用收入 {8556>\~  
annual estimates 周年预算 kbSl.V%)  
annual fee 年费 mGoNT  
annual general meeting 周年大会 j >3Fwg9V  
annual growth rate 年增率；每年增长率 x@*?~1ai  
annual long-term supplement 长期个案每年补助金 %edTW[C`  
annual pensionable emolument 可供计算退休金的年薪 .Ms$)1  
annual report 年报 TVVu_ib  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JyePI:B&)j  
annual return 周年报表；周年申报表；每年报税表格 c_u7O \  
Annual Return Rules 《周年报表规则》 ; ?Q0mXr  
annual review of consumer prices 每年消费物价回顾 {<zE}7/2-  
annual roll-forward basis 逐年延展方式 s
>k4G  
annual salary 年薪 ]}pAZd  
annual statement 年度报表；年度决算表 (!a\2 3  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 3}B-n!|*  
annuitant 年金受益人 ; hU9_e  
annuity 年金 p7L6~I N  
annuity contract 年金合约 o\qeX|.70  
annuity on human life 人寿年金 ?lm<)y?I7+  
antecedent debt 先前的债项 nv3TxG  
ante-dated cheque 倒填日期支票 E O "  
anticipated expenditure 预期开支 [6?x 6_M  
anticipated net profit 预期纯利 ceLr;}?Ws  
anticipated revenue 预期收入 }OSfC~5P  
anti-inflation measure 反通货膨胀措施 iZ0.rcQj'o  
anti-inflationary stance 反通货膨胀立场 D=B:tP  
apparent deficit 表面赤字 fO837  
apparent financial solvency 表面偿债能力 )>]SJQ!k  
apparent partner 表面合伙人 ?sxf_0*  
application for personal assessment 个人入息课税申请书 +A%zFF3  
application of fund 资金应用 F# o{/u?T  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 kdMB.~(K=  
appointed actuary 委任精算师 JEfhr  
appointed auditor 委任核数师；委任审计师 mo]>Um'F  
appointed trustee 委任的受托人 jRp @-S#V  
appointer 委任人 M#yUdl7d  
apportioned pro rata 按比例分摊 )5TX3#=;(G  
apportionment 分配；分摊 akQb%Wq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6wb M$|yFj  
apportionment formula 分摊方程式 S;BMM8U  
apportionment of estate duty 遗产税的分摊 
<JZa  
appraisal 估价；评估 E8o9ufj3  
appreciable growth 可观增长 tfv@ )9  
appreciable impact 显着影响 7>gW2m  
appreciable increase 可观增长 z]sQ3"cmX  
appreciation 增值；升值 Q
zYaxNGv  
appreciation against other currencies 相对其他货币升值 mN#&NA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %Ip=3($Ku[  
appreciation tax 增值税 72y!cK6  
appropriation 拨款；拨用；拨付 Lya?b  
appropriation account 拨款帐目 ltd'"J/r  
Appropriation Bill 拨款法案 )Y?E$=M+B  
appropriation-in-aid system 补助拨款办法 C|rl",&  
approved assets 核准资产 'v@1_HHW\  
approved basket stock 认可一篮子证券 n4zns,:)/  
approved budget 核准预算 }80n5X<9  
approved charitable donation 认可慈善捐款 5JZZvc$au  
approved charitable institution 认可慈善机构 ezd@>(hJ  
approved currency 核准货币；认可货币 ,=P0rbtK  
approved estimates 核准预算 ]o_E]5"jO  
approved estimates of expenditure 核准开支预算 B^hK  
approved overseas insurer 核准海外保险人 Pv@;)s(-  
approved overseas trust company 核准海外信托公司 ^N~Jm&I  
approved pooled investment fund 核准汇集投资基金 *c@]c~hY,  
approved provident fund scheme 认可公积金计划 )sapUnqrlR  
approved provision 核准拨款 FRTvo  
approved redeemable share 核准可赎回股份 F,XJGD*  
approved regional stock 认可地区性证券 ,qlFk|A|  
approved retirement scheme 认可退休金计划 %$!EjyH9  
approved subordinated loan 核准附属贷款 ,I[A~  
arbitrage 套戥；套汇；套利 x[%% )[d  
arbitrageur 套戥者；套汇者 ,@2d4eg4  
arbitrary amount 临时款项 ix}*whW=U  
arrangement 措施；安排；协定 Fw;Y)y=O  
arrears 欠款 QLTE`t5w3'  
arrears of pay 欠付薪酬 wT\dzp>/  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?/s=E+  
articles of association 组织章程；组织细则；组织章程细则 _d<\@Tkw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /XW,H0pR  
ascertainment of profit 确定利润 bRAf!<3  
"Asia Clear" “亚洲结算系统”