[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 QQUYWC
  
allotment notice 股份配售通知；配股通知 B'OUT2cgB  
allotment of shares 股份分配 Pwn3/+"%K  
allowable 可获宽免；免税的 mjDaus59  
allowable business loss 可扣除的营业亏损 ndn)}Z!0h  
allowable expenses 可扣税的支出 SM2
QF
 
allowance 免税额；津贴；备抵；准备金 =1noT)gCR  
allowance for debts 债项的免税额 J2M[aibV  
allowance for depreciation by wear and tear 耗损折旧免税额 IdsPB)k_  
allowance for funeral expenses 殡殓费的免税额 'a`cK;X9F  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |^^'GZ%a  
allowance for repairs and outgoings 修葺及支出方面的免税额 TzT(aWP"  
allowance to debtor 给债务人的津贴 3,2|8Q,((!  
alteration of capital 资本更改 dBKL_'@@}  
alternate trustee 候补受托人 [eebIJs  
amalgamation 合并 A~_*vcz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l & @]   
ambit of charges 征税范围；收费范围  r%*,pN7O  
amended valuation 经修订的估值 {2EIvKu3:  
American Commodities Exchange 美国商品交易所 G=R`O1-3  
American Express Bank Limited 美国运通银行 Nr?Z[6O|  
American Stock Exchange 美国证券交易所 |N%?7PZ(  
amortization 摊销 b!C\J  
amount due from banks 存放银行同业的款项 ' XJ>;",[  
amount due from banks abroad 存放海外银行同业的款项 PT
7-_r  
amount due from holding companies 控股公司欠款 WdEVT,jjh  
amount due from local banks 存放本港银行同业的款项 #1-,s.)  
amount due to banks 银行同业的存款 9?5'>WO  
amount due to banks abroad 海外银行同业的存款 'O%itCy)  
amount due to holding companies 控股公司存款 e5/f%4YX  
amount due to local banks 本港银行同业的存款 o}q>oa b z  
amount due to outport banks 外埠银行同业的存款 )N4!zuSVf  
amount for note issue 发行纸币的款额 ),ur!v  
amount of bond 担保契据的款额 lx IoP  
amount of consideration 代价款额 V(hM@ztN  
amount of contribution 供款数额 9K]Li\  
amount of indebtedness 负债款额 $l05VZ  
amount of principal of the loan 贷款本金额 V*X6 <}  
amount of rates chargeable 应征差饷数额 d<{>&  
amount of share capital 股本额 J:<mq5[  
amount of sums assured 承保款额 { z~n`ow  
amount of variation 变动幅度 }^!8I7J.  
amount of vote 拨款数额 0!<qfT a  
amount payable 应付款额 )k)HQcfjD  
amount receivable 应收款额 ^U"$uJz!c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |]--sUx:  
analysis 分析 0_F6t-  
ancillary risk 附属风险 kj_MzgC'?  
annual account 周年帐目；周年帐目报表；年度决算；年结 LH7m >/LJr  
annual accounting date 年结日期 UoAHy%Y<%  
annual allowance 每年免税额；年积金；年度津贴；年津 !=(OvX_<  
annual balance 年度余额 aQjs5RbP~  
annual disposable income 每年可动用收入  ;gS)o#v0  
annual estimates 周年预算 ,%)O/{p_  
annual fee 年费 7s8-Uwl<  
annual general meeting 周年大会 L
|B/'  
annual growth rate 年增率；每年增长率 ]Sj<1tx7f  
annual long-term supplement 长期个案每年补助金 oeV.K.  
annual pensionable emolument 可供计算退休金的年薪 Z3C]n,I  
annual report 年报 s7(NFX
5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]ySm|&aU  
annual return 周年报表；周年申报表；每年报税表格 6pJFrWe{  
Annual Return Rules 《周年报表规则》 4eFqD;  
annual review of consumer prices 每年消费物价回顾 O52B  
annual roll-forward basis 逐年延展方式 |/^ KFY"  
annual salary 年薪 srzlr-J  
annual statement 年度报表；年度决算表 sfD@lW3  
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 p**Sd[|  
annuitant 年金受益人 R[#Np`z  
annuity 年金 7:[u.c d  
annuity contract 年金合约 O*Gg57a  
annuity on human life 人寿年金
8jBrD1  
antecedent debt 先前的债项 EM2=g9y  
ante-dated cheque 倒填日期支票 ` nd/N#  
anticipated expenditure 预期开支 o >wty3l:  
anticipated net profit 预期纯利 6zyxGJ(  
anticipated revenue 预期收入 %#go9H(K  
anti-inflation measure 反通货膨胀措施 M Ewa^  
anti-inflationary stance 反通货膨胀立场 %C[#:>'+  
apparent deficit 表面赤字 u[:-^H  
apparent financial solvency 表面偿债能力 4{PN9i E  
apparent partner 表面合伙人 NUO#[7OK+x  
application for personal assessment 个人入息课税申请书 V ,+&.A23  
application of fund 资金应用 7%j1=V/  
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 ~,^pya  
appointed actuary 委任精算师 V;pRw`  
appointed auditor 委任核数师；委任审计师 PJfADB7Y  
appointed trustee 委任的受托人 'c7'iDM  
appointer 委任人 B4 k5IS  
apportioned pro rata 按比例分摊 8}M-b6RV  
apportionment 分配；分摊 p>ba6BDJT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i'cGB5-j  
apportionment formula 分摊方程式 KPi_<LuK  
apportionment of estate duty 遗产税的分摊 b6%[?k  
appraisal 估价；评估 | )No4fm  
appreciable growth 可观增长 r+Pfq[z&  
appreciable impact 显着影响 m|uVmg!*  
appreciable increase 可观增长 5'<J@3B  
appreciation 增值；升值 ] /"!J6(e  
appreciation against other currencies 相对其他货币升值 O#_\@f#[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
K' ?`'7  
appreciation tax 增值税 "cZ){w  
appropriation 拨款；拨用；拨付 t f3R  
appropriation account 拨款帐目 xc QD]"  
Appropriation Bill 拨款法案 i,h)VCc  
appropriation-in-aid system 补助拨款办法 BT^Im=A  
approved assets 核准资产 >rhqhmh;W"  
approved basket stock 认可一篮子证券 i}L*PCP  
approved budget 核准预算 P7 h^!a/  
approved charitable donation 认可慈善捐款 mI,a2wqi  
approved charitable institution 认可慈善机构 oA*88c+{f  
approved currency 核准货币；认可货币 n-he|u  
approved estimates 核准预算 j'uzjs[  
approved estimates of expenditure 核准开支预算 {EjzJr>  
approved overseas insurer 核准海外保险人 ?vBMx _0  
approved overseas trust company 核准海外信托公司 |4C5;"Pc  
approved pooled investment fund 核准汇集投资基金 6vfut$)[{  
approved provident fund scheme 认可公积金计划 5_\1f|,  
approved provision 核准拨款 K_Pbzj4(P  
approved redeemable share 核准可赎回股份 Q<Q?#v7NX  
approved regional stock 认可地区性证券 BhUGMK  
approved retirement scheme 认可退休金计划 J[{ R:l\  
approved subordinated loan 核准附属贷款 tXCgRU  
arbitrage 套戥；套汇；套利 g_3Ozy  
arbitrageur 套戥者；套汇者 r,<p#4(>_  
arbitrary amount 临时款项 =B{B?B"r  
arrangement 措施；安排；协定 "]bOpk T  
arrears 欠款 yJ:rry  
arrears of pay 欠付薪酬 !lL~#l:F  
arrears of revenue 逾期未收税款；逾期未收的帐项 gXj3=N(l  
articles of association 组织章程；组织细则；组织章程细则 yRivf.wH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V 7oE\cxr  
ascertainment of profit 确定利润 Sa-" G`  
"Asia Clear" “亚洲结算系统”