[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 onOvE Y|R  
allotment notice 股份配售通知；配股通知 v%6mH6V  
allotment of shares 股份分配 '7Aj0U(  
allowable 可获宽免；免税的 IFg(Ze~  
allowable business loss 可扣除的营业亏损 e//q`?
ys  
allowable expenses 可扣税的支出 MH8Selnv  
allowance 免税额；津贴；备抵；准备金 [C TR8  
allowance for debts 债项的免税额 4$=ATa;x-  
allowance for depreciation by wear and tear 耗损折旧免税额 ~^u#Q\KE"  
allowance for funeral expenses 殡殓费的免税额 %ymM#5A  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R?K[O   
allowance for repairs and outgoings 修葺及支出方面的免税额 XK 09x1r  
allowance to debtor 给债务人的津贴 y$n`+%_  
alteration of capital 资本更改 7Odw{pc  
alternate trustee 候补受托人 t:h~p-&QB  
amalgamation 合并 4:Bpz;x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 == z,vxr  
ambit of charges 征税范围；收费范围 cqyrao3;  
amended valuation 经修订的估值 jdF~0#vH  
American Commodities Exchange 美国商品交易所 z]J pvw`p  
American Express Bank Limited 美国运通银行 'Oe}Ja  
American Stock Exchange 美国证券交易所 !ufSO9eDx"  
amortization 摊销 Vg+jF!\7  
amount due from banks 存放银行同业的款项 M9aVE)*!I  
amount due from banks abroad 存放海外银行同业的款项 zwyK \j  
amount due from holding companies 控股公司欠款 V9"?}cR/W;  
amount due from local banks 存放本港银行同业的款项 Ef2#}%>  
amount due to banks 银行同业的存款 Pd[&&!+gV  
amount due to banks abroad 海外银行同业的存款 *7yu&a8  
amount due to holding companies 控股公司存款 ETA 1\  
amount due to local banks 本港银行同业的存款 mq(*4KFWJ2  
amount due to outport banks 外埠银行同业的存款 XtV=Gr8"  
amount for note issue 发行纸币的款额 w 
u  
amount of bond 担保契据的款额 F/qx2E$*wo  
amount of consideration 代价款额 ]_ON\v1  
amount of contribution 供款数额 v'QmuMWF  
amount of indebtedness 负债款额 Lb>UraUvL  
amount of principal of the loan 贷款本金额 cG`R\$  
amount of rates chargeable 应征差饷数额 n#|p R2  
amount of share capital 股本额 HP /@ _qk  
amount of sums assured 承保款额 vV?=r5j  
amount of variation 变动幅度 ~e)`D nJ  
amount of vote 拨款数额 h 'F
\9t  
amount payable 应付款额 @]EJbiGv  
amount receivable 应收款额 '*PJ-=G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aNW!Y':*  
analysis 分析 3]X~bQAw  
ancillary risk 附属风险 @sV6g?{tI  
annual account 周年帐目；周年帐目报表；年度决算；年结 * @QC:1k  
annual accounting date 年结日期 h xCt[G@  
annual allowance 每年免税额；年积金；年度津贴；年津 o y'GAc/  
annual balance 年度余额 q i27:oJ  
annual disposable income 每年可动用收入 \2K_"5  
annual estimates 周年预算 ;U^7]JO;  
annual fee 年费 e uF@SS  
annual general meeting 周年大会 r3hUa4^97  
annual growth rate 年增率；每年增长率 ezC2E/#  
annual long-term supplement 长期个案每年补助金 ;DkX"X+  
annual pensionable emolument 可供计算退休金的年薪 mR3km1T  
annual report 年报 yE\dv )(<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @\=%M^bx  
annual return 周年报表；周年申报表；每年报税表格 z}" Xt=G?  
Annual Return Rules 《周年报表规则》 Wn9b</tf  
annual review of consumer prices 每年消费物价回顾 U#jbii6e  
annual roll-forward basis 逐年延展方式 \*C}[D  
annual salary 年薪 {bSi3oI  
annual statement 年度报表；年度决算表 6uU2+I  
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 tyH*epanw  
annuitant 年金受益人 #Zm%U_$<  
annuity 年金 Y-.pslg  
annuity contract 年金合约 AvN\^ &G  
annuity on human life 人寿年金 RK*ZlD<  
antecedent debt 先前的债项 1i.t^PY  
ante-dated cheque 倒填日期支票 2f8Cs$Opb  
anticipated expenditure 预期开支 Rr#vv  
anticipated net profit 预期纯利 ~[por  
anticipated revenue 预期收入 \>@'wl  
anti-inflation measure 反通货膨胀措施 ~vVsxC$.  
anti-inflationary stance 反通货膨胀立场 d`z),A=  
apparent deficit 表面赤字 s5s'$|h"  
apparent financial solvency 表面偿债能力 1w)#BYc=L  
apparent partner 表面合伙人 9Okb)K95  
application for personal assessment 个人入息课税申请书 o771q}?&`  
application of fund 资金应用 =]OG5b_-Y  
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 ?E@9Nvr  
appointed actuary 委任精算师 j&G*$/lTO6  
appointed auditor 委任核数师；委任审计师 oM=Ltxv}  
appointed trustee 委任的受托人 }#[MV+D  
appointer 委任人 gCMwmanX  
apportioned pro rata 按比例分摊 \`|*i$  
apportionment 分配；分摊 W6&s_ (  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :\+;5Se+l  
apportionment formula 分摊方程式 }NQ{S3JW  
apportionment of estate duty 遗产税的分摊 KT
)A{i  
appraisal 估价；评估 PF,|Wzx  
appreciable growth 可观增长 _$+lyea   
appreciable impact 显着影响 =
]pcC  
appreciable increase 可观增长 f?iQ0wv)  
appreciation 增值；升值 -!dL <  
appreciation against other currencies 相对其他货币升值 y] Io`w(>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^<0azza/(  
appreciation tax 增值税 (W<n<sl:-  
appropriation 拨款；拨用；拨付 A
'Q nL  
appropriation account 拨款帐目 m)A~1+M$)L  
Appropriation Bill 拨款法案 PXZZPW/  
appropriation-in-aid system 补助拨款办法 F8\nAX  
approved assets 核准资产 B rGaCja  
approved basket stock 认可一篮子证券 W2F %E  
approved budget 核准预算 A=7  [^I2  
approved charitable donation 认可慈善捐款 Zhl}X!:c?\  
approved charitable institution 认可慈善机构 , qj  
approved currency 核准货币；认可货币 2d,q?VH$  
approved estimates 核准预算 7/"g} F}Q  
approved estimates of expenditure 核准开支预算 ,8KD-"l^g  
approved overseas insurer 核准海外保险人 z@lUaMm:F  
approved overseas trust company 核准海外信托公司 &></l| hY  
approved pooled investment fund 核准汇集投资基金 \X5>HPB  
approved provident fund scheme 认可公积金计划 }";\8  
approved provision 核准拨款 }c>[m,lz  
approved redeemable share 核准可赎回股份 vHY."$|H  
approved regional stock 认可地区性证券 w6k\po=  
approved retirement scheme 认可退休金计划 C F2*W).+  
approved subordinated loan 核准附属贷款 \($EYhx  
arbitrage 套戥；套汇；套利 69U[kW&  
arbitrageur 套戥者；套汇者 C.r9)#G  
arbitrary amount 临时款项 QGtKu:c.81  
arrangement 措施；安排；协定 C3Mr)  
arrears 欠款 #>m#i1Nu  
arrears of pay 欠付薪酬 ;?/v}$Pa  
arrears of revenue 逾期未收税款；逾期未收的帐项 [ p%@ pV  
articles of association 组织章程；组织细则；组织章程细则 *(PQaXx4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  g?qh  
ascertainment of profit 确定利润 . Q3GA0O  
"Asia Clear" “亚洲结算系统”