[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 Sr-^f
aL  
allotment notice 股份配售通知；配股通知 REe%>|   
allotment of shares 股份分配 GVPEene  
allowable 可获宽免；免税的 l=G#gKE  
allowable business loss 可扣除的营业亏损 <Ucfd G&Lp  
allowable expenses 可扣税的支出 pPqbD}p  
allowance 免税额；津贴；备抵；准备金 SOY#, Zu  
allowance for debts 债项的免税额 {d5ur@G1  
allowance for depreciation by wear and tear 耗损折旧免税额 &ppZRdq]  
allowance for funeral expenses 殡殓费的免税额 s#CEhb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E~U|v'GCd  
allowance for repairs and outgoings 修葺及支出方面的免税额 eFI
9S.6  
allowance to debtor 给债务人的津贴 C'#)bX{  
alteration of capital 资本更改 VHkrPJ[  
alternate trustee 候补受托人 i_9 /!D  
amalgamation 合并 =(uy':Dbn*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9n2%7dLQ*  
ambit of charges 征税范围；收费范围 [}Yci:P_ +  
amended valuation 经修订的估值 jF2GHyB  
American Commodities Exchange 美国商品交易所 i}12mjF  
American Express Bank Limited 美国运通银行 bSKV|z/x  
American Stock Exchange 美国证券交易所 I;PO$T  
amortization 摊销 M>l+[U  
amount due from banks 存放银行同业的款项 LGue=Hkp  
amount due from banks abroad 存放海外银行同业的款项 )HiTYV)]'  
amount due from holding companies 控股公司欠款 FKTP0e7=9  
amount due from local banks 存放本港银行同业的款项 {ca^yHgGy  
amount due to banks 银行同业的存款 \d8=*Zpz7  
amount due to banks abroad 海外银行同业的存款 mr\L q~*c  
amount due to holding companies 控股公司存款 T_ #oMXZ/  
amount due to local banks 本港银行同业的存款 z+`)|c4-  
amount due to outport banks 外埠银行同业的存款 [1X5r<(W5  
amount for note issue 发行纸币的款额 o%s}jBo}  
amount of bond 担保契据的款额 H_^u_%:e  
amount of consideration 代价款额 /-9+(  
amount of contribution 供款数额 3^Q U4   
amount of indebtedness 负债款额 bao5^t}  
amount of principal of the loan 贷款本金额 ]fmfX  
amount of rates chargeable 应征差饷数额 mAERZ<I  
amount of share capital 股本额 4C*=8oe_  
amount of sums assured 承保款额 ]qTr4`.  
amount of variation 变动幅度 H%jIjf  
amount of vote 拨款数额 }Bg<Fm  
amount payable 应付款额 [Cr~gd+q  
amount receivable 应收款额 W-B[_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mhSsOmJ5  
analysis 分析 0p2O8>w^%  
ancillary risk 附属风险 WM7/|.HQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 #GJh:#tt^  
annual accounting date 年结日期 AMiFsgBj  
annual allowance 每年免税额；年积金；年度津贴；年津 [wxI X  
annual balance 年度余额 9`VF [* 9  
annual disposable income 每年可动用收入  K8we*  
annual estimates 周年预算 meWq9:z  
annual fee 年费 ZX}"  
annual general meeting 周年大会 X+BSneu  
annual growth rate 年增率；每年增长率 q/G5aO*  
annual long-term supplement 长期个案每年补助金 ml/O
  
annual pensionable emolument 可供计算退休金的年薪 :cz]8~i\  
annual report 年报 nlnJJM&J$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }J lW\#  
annual return 周年报表；周年申报表；每年报税表格 JQ4>S<ttJ  
Annual Return Rules 《周年报表规则》 K?I&,t_*R  
annual review of consumer prices 每年消费物价回顾 =f|a?j,f~  
annual roll-forward basis 逐年延展方式 0u9h2/ma  
annual salary 年薪 kV<)>Gs  
annual statement 年度报表；年度决算表 H2KY$;X[  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 =l9#/G#R  
annuitant 年金受益人 +5
\\wGo<  
annuity 年金 >C66X?0cd  
annuity contract 年金合约 p-Btbhv  
annuity on human life 人寿年金 J4X35H=Z  
antecedent debt 先前的债项 md s\~l73  
ante-dated cheque 倒填日期支票 SHh(ujz,  
anticipated expenditure 预期开支 Hvk?(\x  
anticipated net profit 预期纯利 N$
b;8F  
anticipated revenue 预期收入 m@?e <$  
anti-inflation measure 反通货膨胀措施 Mb!^_cS(  
anti-inflationary stance 反通货膨胀立场 ~(S4/d5  
apparent deficit 表面赤字 pP&M]'  
apparent financial solvency 表面偿债能力 a^,RbV/  
apparent partner 表面合伙人 hdb4E|'A  
application for personal assessment 个人入息课税申请书 Sa~C#[V  
application of fund 资金应用 iB-s*b<`~  
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 u{z{3fW_  
appointed actuary 委任精算师 _ RYZyw   
appointed auditor 委任核数师；委任审计师 WGK::?  
appointed trustee 委任的受托人 SsZzYj.d  
appointer 委任人 ]vErF=[U,  
apportioned pro rata 按比例分摊 u&bU !ZI  
apportionment 分配；分摊 z w9r0bG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _Y=yR2O  
apportionment formula 分摊方程式 n5/Q)*e0'#  
apportionment of estate duty 遗产税的分摊 ;{20Heuz  
appraisal 估价；评估  p-k
qX  
appreciable growth 可观增长 BD+?A d?  
appreciable impact 显着影响 Awh)@iTL  
appreciable increase 可观增长 Mr(3]EfgO  
appreciation 增值；升值 2T9Z{v  
appreciation against other currencies 相对其他货币升值 Tkf !Y?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U4JN
,`p{  
appreciation tax 增值税 89bKnsV  
appropriation 拨款；拨用；拨付 \eCdGx?  
appropriation account 拨款帐目 ks$G6WC  
Appropriation Bill 拨款法案 (0S7  
appropriation-in-aid system 补助拨款办法 "N_?yA#(j  
approved assets 核准资产 ^p/mJ1/s7  
approved basket stock 认可一篮子证券 KMcP!N.I  
approved budget 核准预算 :Ib\v88WIv  
approved charitable donation 认可慈善捐款 WTx;,TNG  
approved charitable institution 认可慈善机构 7&1: ]{_  
approved currency 核准货币；认可货币 htaLOTO;A  
approved estimates 核准预算 1,,-R*x  
approved estimates of expenditure 核准开支预算 Dl{Pd`D  
approved overseas insurer 核准海外保险人 dGe   
approved overseas trust company 核准海外信托公司 .MlE1n'  
approved pooled investment fund 核准汇集投资基金 )
3  
approved provident fund scheme 认可公积金计划 '>BHwc  
approved provision 核准拨款 AP%h!b5v  
approved redeemable share 核准可赎回股份 jYv !}  
approved regional stock 认可地区性证券 \BW(c)Q  
approved retirement scheme 认可退休金计划 e<K=Q$U.  
approved subordinated loan 核准附属贷款 R0[Gfq9M=  
arbitrage 套戥；套汇；套利 V5+a[`]  
arbitrageur 套戥者；套汇者 g,nE
iL  
arbitrary amount 临时款项 [@;Z xs  
arrangement 措施；安排；协定 m`~ Qr~  
arrears 欠款 vNIQc "\-  
arrears of pay 欠付薪酬 WyP1"e^9  
arrears of revenue 逾期未收税款；逾期未收的帐项 {YFru6$  
articles of association 组织章程；组织细则；组织章程细则 al/~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :nI.Qa'"H  
ascertainment of profit 确定利润 u
vL|T48  
"Asia Clear" “亚洲结算系统”