[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 c3mlO[(  
allotment notice 股份配售通知；配股通知 m8`A~  
allotment of shares 股份分配 pswppC6f  
allowable 可获宽免；免税的 4K% YS  
allowable business loss 可扣除的营业亏损 8b $7#  
allowable expenses 可扣税的支出 ?os0JQVB  
allowance 免税额；津贴；备抵；准备金 ]kvE+m&p}^  
allowance for debts 债项的免税额 ?RyvM_(N6  
allowance for depreciation by wear and tear 耗损折旧免税额 ymqhI\>y#  
allowance for funeral expenses 殡殓费的免税额 Ric$Xmu
  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }= )"uv  
allowance for repairs and outgoings 修葺及支出方面的免税额 g9.hR8X  
allowance to debtor 给债务人的津贴 O#k+.LU  
alteration of capital 资本更改 v]sGdZ(6-  
alternate trustee 候补受托人 :W55JD'  
amalgamation 合并 5$w1[}UUd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !<'R%<E3Q  
ambit of charges 征税范围；收费范围 J0o[WD$Ax  
amended valuation 经修订的估值 y3GIR f
;>  
American Commodities Exchange 美国商品交易所 ~yg9ZM  
American Express Bank Limited 美国运通银行 ]5CFL$_Q{  
American Stock Exchange 美国证券交易所 `WL*Jb  
amortization 摊销 v4zARE9#  
amount due from banks 存放银行同业的款项 z@}~2K  
amount due from banks abroad 存放海外银行同业的款项 VI{1SIhfa  
amount due from holding companies 控股公司欠款 l0V@19Ec  
amount due from local banks 存放本港银行同业的款项 XO>Y*7rO  
amount due to banks 银行同业的存款 &bNj /n/  
amount due to banks abroad 海外银行同业的存款 0&@6NW&Mu  
amount due to holding companies 控股公司存款 cQ%HwYn  
amount due to local banks 本港银行同业的存款 v%w]Q B  
amount due to outport banks 外埠银行同业的存款 )c_ll;%  
amount for note issue 发行纸币的款额 c{0?gt.  
amount of bond 担保契据的款额 L M[<?`%p  
amount of consideration 代价款额 hCrgN ?Mz  
amount of contribution 供款数额 yDrJn* r^  
amount of indebtedness 负债款额 G})mw  
amount of principal of the loan 贷款本金额  P7!Sc  
amount of rates chargeable 应征差饷数额 ~Hf,MLMdTf  
amount of share capital 股本额 uq_SF.a'v  
amount of sums assured 承保款额 jTJ[2WaS  
amount of variation 变动幅度 %|~UNP$  
amount of vote 拨款数额 dEnhNPeRl  
amount payable 应付款额 ubw ]}sfM#  
amount receivable 应收款额 Bf.RYLsh6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ] D(3   
analysis 分析
V^D#i(5  
ancillary risk 附属风险 rkrt.B  
annual account 周年帐目；周年帐目报表；年度决算；年结 9v A`\\9  
annual accounting date 年结日期 PC5FfX  
annual allowance 每年免税额；年积金；年度津贴；年津 mCo5Gdt  
annual balance 年度余额 m[XN,IE#u  
annual disposable income 每年可动用收入 a &j?"o  
annual estimates 周年预算 q]aRJ`9f  
annual fee 年费 +oa]v1/W  
annual general meeting 周年大会 ~a}pYLxl  
annual growth rate 年增率；每年增长率 ? "gy`oC v  
annual long-term supplement 长期个案每年补助金 !E8Jp E|z#  
annual pensionable emolument 可供计算退休金的年薪 ),_bDI L+  
annual report 年报 HD>{UU?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c}lgWu~  
annual return 周年报表；周年申报表；每年报税表格 J&?kezs  
Annual Return Rules 《周年报表规则》 iT5%X  
annual review of consumer prices 每年消费物价回顾 K':f!sZ&2  
annual roll-forward basis 逐年延展方式 ??Lxb% 7R  
annual salary 年薪 Lv"83$^S9  
annual statement 年度报表；年度决算表 aVlHY E  
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 3y!CkJKv  
annuitant 年金受益人 F&\o1g-L  
annuity 年金 K:0RP?L  
annuity contract 年金合约 b({2|R  
annuity on human life 人寿年金 hH\(>4l  
antecedent debt 先前的债项 A,osrv  
ante-dated cheque 倒填日期支票 q &.!*rPD  
anticipated expenditure 预期开支 JmK+#o  
anticipated net profit 预期纯利 `u-}E9{  
anticipated revenue 预期收入 X$aMf&x  
anti-inflation measure 反通货膨胀措施 Qj~0vx!  
anti-inflationary stance 反通货膨胀立场 7D,+1>5^Ne  
apparent deficit 表面赤字 6\`,blkX  
apparent financial solvency 表面偿债能力 mnePm{  
apparent partner 表面合伙人 fAK  
application for personal assessment 个人入息课税申请书 e1#}
/U  
application of fund 资金应用 Kfi A 7W  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 aCanDMcBnq  
appointed actuary 委任精算师 >2rFURcD  
appointed auditor 委任核数师；委任审计师 .'4 *'i:  
appointed trustee 委任的受托人 CNwh
H)*  
appointer 委任人 REJ}T:  
apportioned pro rata 按比例分摊 Au {`oxD  
apportionment 分配；分摊 X!@Gv:TD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P>H'od  
apportionment formula 分摊方程式 HTC7fS  
apportionment of estate duty 遗产税的分摊 yP@=x!$  
appraisal 估价；评估 F"q3p4-<>  
appreciable growth 可观增长 1+^c
3Dd`  
appreciable impact 显着影响 zUh(b= ,  
appreciable increase 可观增长 @ZmpcoDI  
appreciation 增值；升值 BdceINI  
appreciation against other currencies 相对其他货币升值 ?;$g,2n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j q[>PvR  
appreciation tax 增值税 ZE :oK  
appropriation 拨款；拨用；拨付 -{O2Nv-]]  
appropriation account 拨款帐目 '?d[ ip  
Appropriation Bill 拨款法案 1F=x~FMvY  
appropriation-in-aid system 补助拨款办法  ELm#  
approved assets 核准资产 mr*zl*  
approved basket stock 认可一篮子证券 `@ObM[0p(  
approved budget 核准预算 NzEuiI}  
approved charitable donation 认可慈善捐款 xsa* XR  
approved charitable institution 认可慈善机构 W] lFwj  
approved currency 核准货币；认可货币 DC NuvrZ  
approved estimates 核准预算 .{Xi&[jw  
approved estimates of expenditure 核准开支预算 Z/0M9 Q%  
approved overseas insurer 核准海外保险人 a+X X?uN{  
approved overseas trust company 核准海外信托公司 (YR1ML3N  
approved pooled investment fund 核准汇集投资基金 wC[J=:]tA5  
approved provident fund scheme 认可公积金计划 &
1I0i[R  
approved provision 核准拨款 4-TM3Cw`d&  
approved redeemable share 核准可赎回股份 {30A1>0#P  
approved regional stock 认可地区性证券 W6)A":`  
approved retirement scheme 认可退休金计划 G~_dSa@g G  
approved subordinated loan 核准附属贷款 _K9jj  
arbitrage 套戥；套汇；套利 shi#K<gVC  
arbitrageur 套戥者；套汇者 R4o_zwWgPw  
arbitrary amount 临时款项 L0
|u^J  
arrangement 措施；安排；协定 ci$o~b6V  
arrears 欠款 +pE-Yn`YS  
arrears of pay 欠付薪酬 7==Uoy*O  
arrears of revenue 逾期未收税款；逾期未收的帐项 $GcVC (]  
articles of association 组织章程；组织细则；组织章程细则 4Iz~3fqB7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WB= gN:?  
ascertainment of profit 确定利润 {RzlmDStV  
"Asia Clear" “亚洲结算系统”