[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 boG_f@dv(  
allotment notice 股份配售通知；配股通知 ~  T>U  
allotment of shares 股份分配 q -8t'7  
allowable 可获宽免；免税的 Z"unF9`"1  
allowable business loss 可扣除的营业亏损 ctcS:<r/3@  
allowable expenses 可扣税的支出 G:g69=x y  
allowance 免税额；津贴；备抵；准备金 O12eH  
allowance for debts 债项的免税额 o M Zq+>  
allowance for depreciation by wear and tear 耗损折旧免税额 =B.F;40  
allowance for funeral expenses 殡殓费的免税额 .F+@B\A<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vv26I  
allowance for repairs and outgoings 修葺及支出方面的免税额 \d::l{VB  
allowance to debtor 给债务人的津贴 ~/j\Z  
alteration of capital 资本更改 h=-"SW  
alternate trustee 候补受托人 )>BHL3@  
amalgamation 合并 ^pHq66d%Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S*yjee<@  
ambit of charges 征税范围；收费范围 E!S 78z:  
amended valuation 经修订的估值 b86}% FM  
American Commodities Exchange 美国商品交易所 F2X0%te  
American Express Bank Limited 美国运通银行 Z0l+1iMx  
American Stock Exchange 美国证券交易所 ID/F  
amortization 摊销 w3$   
amount due from banks 存放银行同业的款项 eF2|Wjl``;  
amount due from banks abroad 存放海外银行同业的款项 4`,j=3  
amount due from holding companies 控股公司欠款 qx%}knB  
amount due from local banks 存放本港银行同业的款项 Bj7gQ%>H4  
amount due to banks 银行同业的存款  T Q,?>6n  
amount due to banks abroad 海外银行同业的存款 ?IpLf\n-  
amount due to holding companies 控股公司存款 DK}"b}Fvq  
amount due to local banks 本港银行同业的存款 sJNFFOz  
amount due to outport banks 外埠银行同业的存款 W^"AU;^V56  
amount for note issue 发行纸币的款额 m8.U &0  
amount of bond 担保契据的款额 G8Du~h!!U  
amount of consideration 代价款额 F:aILx  
amount of contribution 供款数额 Q|@4bzi)  
amount of indebtedness 负债款额 kZ"BBJ6w  
amount of principal of the loan 贷款本金额 kBN+4Dr/$  
amount of rates chargeable 应征差饷数额 }NB}"%2  
amount of share capital 股本额 Kv~U6_=1 O  
amount of sums assured 承保款额
"jw<V,,  
amount of variation 变动幅度 R4-~jgzx  
amount of vote 拨款数额 NFv>B>  
amount payable 应付款额 'F3)9&M  
amount receivable 应收款额 Pi|o`
d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 63A}TBC  
analysis 分析 =JmT:enV  
ancillary risk 附属风险 )vxUT{;sH  
annual account 周年帐目；周年帐目报表；年度决算；年结 \QB;Ja
_  
annual accounting date 年结日期 Dwzg/
F(  
annual allowance 每年免税额；年积金；年度津贴；年津 #Qkroji qw  
annual balance 年度余额 h yv2SxP*  
annual disposable income 每年可动用收入 ?Q&yEGm(  
annual estimates 周年预算 /7 Cn(s5o  
annual fee 年费 jRatm.N  
annual general meeting 周年大会 %.vVEy  
annual growth rate 年增率；每年增长率 [<KM?\"1<  
annual long-term supplement 长期个案每年补助金 V dn&c  
annual pensionable emolument 可供计算退休金的年薪 fDP$ sW  
annual report 年报 ~ar=PmYV7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 AoyX\iqQ  
annual return 周年报表；周年申报表；每年报税表格 ccL~#c0P7  
Annual Return Rules 《周年报表规则》 [pM V?a[  
annual review of consumer prices 每年消费物价回顾 %'T #
pz  
annual roll-forward basis 逐年延展方式 \J6j38D5  
annual salary 年薪 I"`M@ %  
annual statement 年度报表；年度决算表 twx[s$O'b  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0P]E6hWgg  
annuitant 年金受益人 ?^N3&ukkyo  
annuity 年金 GQ-Rtn4v  
annuity contract 年金合约 L{c q, jk  
annuity on human life 人寿年金 jQ)T67  
antecedent debt 先前的债项 n..g~$k  
ante-dated cheque 倒填日期支票 Y3=_ec3w  
anticipated expenditure 预期开支 JwXT%op9RP  
anticipated net profit 预期纯利 iya"ky~H  
anticipated revenue 预期收入 d \35a4l  
anti-inflation measure 反通货膨胀措施 uyY|v$FM  
anti-inflationary stance 反通货膨胀立场 plZ>03(6Q  
apparent deficit 表面赤字 Exk\8,EGqS  
apparent financial solvency 表面偿债能力 uAWM\?  
apparent partner 表面合伙人 7>~5jYP  
application for personal assessment 个人入息课税申请书 y TDNNK  
application of fund 资金应用 t N2Md}@e  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ~#
/hzS  
appointed actuary 委任精算师 aT`%;i^  
appointed auditor 委任核数师；委任审计师 p*P
)KP  
appointed trustee 委任的受托人 b?'yAXk  
appointer 委任人 o-Ga3i 8  
apportioned pro rata 按比例分摊 <=,6p>Eo[  
apportionment 分配；分摊 Ct%x&m:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NrJKbk^4u/  
apportionment formula 分摊方程式 YSe.t_K2C  
apportionment of estate duty 遗产税的分摊 S)/_muP  
appraisal 估价；评估 %?Ev|:i`@  
appreciable growth 可观增长 ?pzaG{  
appreciable impact 显着影响 /QJ? bD#a  
appreciable increase 可观增长 n9xAPB }  
appreciation 增值；升值 X<*U.=r)  
appreciation against other currencies 相对其他货币升值 J:\|Nc?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Qg<(u?7N  
appreciation tax 增值税 ^) s2$A:L  
appropriation 拨款；拨用；拨付 |*0<M(YXN  
appropriation account 拨款帐目 "%x<ttLl  
Appropriation Bill 拨款法案 UMcgdJB  
appropriation-in-aid system 补助拨款办法 $81*^  
approved assets 核准资产 Ny%(VI5:  
approved basket stock 认可一篮子证券 Kc^;vT>3  
approved budget 核准预算 :]1TGfS  
approved charitable donation 认可慈善捐款 Dv/WE>?Aw  
approved charitable institution 认可慈善机构 NSDv;|f  
approved currency 核准货币；认可货币 w4d--[Q  
approved estimates 核准预算 I2nhqJy^  
approved estimates of expenditure 核准开支预算 +o51x'Ld*  
approved overseas insurer 核准海外保险人 ,kn">k9  
approved overseas trust company 核准海外信托公司 E\4 +_L_j  
approved pooled investment fund 核准汇集投资基金 6}oXP_0U  
approved provident fund scheme 认可公积金计划 QD>"]ap,o  
approved provision 核准拨款  ({=gw 9f  
approved redeemable share 核准可赎回股份 1{r)L{]  
approved regional stock 认可地区性证券 1[vi.  
approved retirement scheme 认可退休金计划 xcf%KXJf6  
approved subordinated loan 核准附属贷款 w&
KK3*=""  
arbitrage 套戥；套汇；套利 >L 0_dvr  
arbitrageur 套戥者；套汇者 .8G@%p{,  
arbitrary amount 临时款项 aqc?pqM  
arrangement 措施；安排；协定 ~Wa6J4B{K  
arrears 欠款 n= u&uqA*  
arrears of pay 欠付薪酬 ])!o5`ltZ  
arrears of revenue 逾期未收税款；逾期未收的帐项 E!P yL>){  
articles of association 组织章程；组织细则；组织章程细则 IDG}Z
lG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d|yAs5@  
ascertainment of profit 确定利润 '`uwJ&@  
"Asia Clear" “亚洲结算系统”