[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 Zcg-i:@  
allotment notice 股份配售通知；配股通知 +k0UVZZX?  
allotment of shares 股份分配 kv2 H3O  
allowable 可获宽免；免税的 c6iFha;db  
allowable business loss 可扣除的营业亏损 _x$\E  
allowable expenses 可扣税的支出 VZ7E#z+nM#  
allowance 免税额；津贴；备抵；准备金 `BaJ >%|  
allowance for debts 债项的免税额 Kk|)N3AV:  
allowance for depreciation by wear and tear 耗损折旧免税额 z f>(Y7M  
allowance for funeral expenses 殡殓费的免税额 VJ1rU mO~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Vl'rO _?t  
allowance for repairs and outgoings 修葺及支出方面的免税额 9%m
^^OOf  
allowance to debtor 给债务人的津贴 }Nma %6PfV  
alteration of capital 资本更改 =Q6JXp  
alternate trustee 候补受托人 ~D`  
amalgamation 合并 n]>L"D,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V >~\~H2Y  
ambit of charges 征税范围；收费范围 6y"T;.FAo  
amended valuation 经修订的估值 iRM ?_
|  
American Commodities Exchange 美国商品交易所 FtDF
}  
American Express Bank Limited 美国运通银行 Ri*mu*r\}  
American Stock Exchange 美国证券交易所 g!z &lQnZ  
amortization 摊销 m@)Ya*=<  
amount due from banks 存放银行同业的款项 ]Y$jc  
amount due from banks abroad 存放海外银行同业的款项 8~O0P=  
amount due from holding companies 控股公司欠款 Nk1p)V SC  
amount due from local banks 存放本港银行同业的款项 #T8PgmR  
amount due to banks 银行同业的存款 oxJAI4{y 4  
amount due to banks abroad 海外银行同业的存款 =NWzsRl,  
amount due to holding companies 控股公司存款 L(C0236r  
amount due to local banks 本港银行同业的存款 &z>iqm"Ww  
amount due to outport banks 外埠银行同业的存款 u)%/df qzZ  
amount for note issue 发行纸币的款额 Lzx/9PPYn  
amount of bond 担保契据的款额 NS "1zR+  
amount of consideration 代价款额 "#h/sAIs  
amount of contribution 供款数额 }*vE/W  
amount of indebtedness 负债款额 o)'06FF\$  
amount of principal of the loan 贷款本金额 m;qqjzy  
amount of rates chargeable 应征差饷数额 " BU4\QF-  
amount of share capital 股本额 
6zGeGW  
amount of sums assured 承保款额 &G?w*w_n  
amount of variation 变动幅度 hdqr~9  
amount of vote 拨款数额 jY ;Hdb''  
amount payable 应付款额 0%yPuY>  
amount receivable 应收款额 *o<|^,R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &4*f28 s  
analysis 分析 :w7?]y6~S  
ancillary risk 附属风险 J?1Eh14KZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 lbh7`xCR  
annual accounting date 年结日期 F z| r[  
annual allowance 每年免税额；年积金；年度津贴；年津 /PG%Y]l0b  
annual balance 年度余额 P!{J28dj  
annual disposable income 每年可动用收入
L^2wEF  
annual estimates 周年预算 ?/(
*cA  
annual fee 年费 ET%F+  
annual general meeting 周年大会 di<g"8  
annual growth rate 年增率；每年增长率 mqY=N~/O  
annual long-term supplement 长期个案每年补助金 cs4IO O$  
annual pensionable emolument 可供计算退休金的年薪 *9`k$'  
annual report 年报 G}aM~,v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ml
)<4@  
annual return 周年报表；周年申报表；每年报税表格 '}q/;}ih  
Annual Return Rules 《周年报表规则》 H)Z$j&S{  
annual review of consumer prices 每年消费物价回顾 m]}EVa_I`/  
annual roll-forward basis 逐年延展方式 4Vd[cRh2  
annual salary 年薪 7324#HwS  
annual statement 年度报表；年度决算表 l v BcEg  
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.rl^Cq1  
annuitant 年金受益人 .s|5AC[  
annuity 年金 7_eV.'h  
annuity contract 年金合约 f*^b
V_  
annuity on human life 人寿年金 XMaw:Fgr  
antecedent debt 先前的债项 \7e4t  
ante-dated cheque 倒填日期支票 tv;?W=&P  
anticipated expenditure 预期开支 N5tFEV'G  
anticipated net profit 预期纯利 R?J8#JPXD  
anticipated revenue 预期收入 ]
 ^J  
anti-inflation measure 反通货膨胀措施 w*u.z(:a`  
anti-inflationary stance 反通货膨胀立场 { 3 "jn  
apparent deficit 表面赤字 }Q-Tw,j
 
apparent financial solvency 表面偿债能力 v7@*dg  
apparent partner 表面合伙人 rY$wC%  
application for personal assessment 个人入息课税申请书 <Rz[G+0S=  
application of fund 资金应用 X@7:Fz U9  
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 'G`xD3 E3,  
appointed actuary 委任精算师  2\F'So  
appointed auditor 委任核数师；委任审计师 &0{&4,  
appointed trustee 委任的受托人 "Q{7X[$$^  
appointer 委任人 bvT$/(7  
apportioned pro rata 按比例分摊 upq3)t_
  
apportionment 分配；分摊 !.O;S
G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "i!W(}x+  
apportionment formula 分摊方程式 Q*8x Bi1  
apportionment of estate duty 遗产税的分摊 _J,*0~O$  
appraisal 估价；评估 eUD 5V  
appreciable growth 可观增长 cq/@ng*o  
appreciable impact 显着影响 dx.Jv/Mb  
appreciable increase 可观增长 %-|$7?~  
appreciation 增值；升值 Ki /j\  
appreciation against other currencies 相对其他货币升值 -@~4:o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WJ\,Y} J  
appreciation tax 增值税 JYLAu4s6  
appropriation 拨款；拨用；拨付 hzh3p[  
appropriation account 拨款帐目 VI.Cmw~S  
Appropriation Bill 拨款法案 !VHw*fL|r  
appropriation-in-aid system 补助拨款办法 gGs"i]c  
approved assets 核准资产 kAW2vh  
approved basket stock 认可一篮子证券 Ze?H  
approved budget 核准预算 +5%ncSJx  
approved charitable donation 认可慈善捐款 6f+@@=Xc  
approved charitable institution 认可慈善机构 %B\VY+  
approved currency 核准货币；认可货币 )W1[{?  
approved estimates 核准预算 dSS Ai |}  
approved estimates of expenditure 核准开支预算 |w>d]eA5  
approved overseas insurer 核准海外保险人 A'*#UYn(  
approved overseas trust company 核准海外信托公司 O_*tDq,e  
approved pooled investment fund 核准汇集投资基金 /KlSI<T@  
approved provident fund scheme 认可公积金计划 HYNpvK  
approved provision 核准拨款 oYWHO<b  
approved redeemable share 核准可赎回股份 1=^ |  
approved regional stock 认可地区性证券 e_FoN
T  
approved retirement scheme 认可退休金计划 ]Bz.6OR  
approved subordinated loan 核准附属贷款 NkAu<> G _  
arbitrage 套戥；套汇；套利 31p7oRzr  
arbitrageur 套戥者；套汇者 i1Y<[s  
arbitrary amount 临时款项 .RbPO#(  
arrangement 措施；安排；协定 hS^8/]E={  
arrears 欠款 A|m0.'/  
arrears of pay 欠付薪酬 G(1_P1  
arrears of revenue 逾期未收税款；逾期未收的帐项 66po SZR@  
articles of association 组织章程；组织细则；组织章程细则 m-Se-aF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {k']nI.>  
ascertainment of profit 确定利润 Y*S(uqM  
"Asia Clear" “亚洲结算系统”