[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 O
j^,m.R  
allotment notice 股份配售通知；配股通知 ph-ATJ"  
allotment of shares 股份分配 ETXZ?\<a5  
allowable 可获宽免；免税的 3l#IPRn9AO  
allowable business loss 可扣除的营业亏损 iURk= *Z=  
allowable expenses 可扣税的支出 IzpZwx^3''  
allowance 免税额；津贴；备抵；准备金 1Tm
^  
allowance for debts 债项的免税额 Lg+G
; W  
allowance for depreciation by wear and tear 耗损折旧免税额 <NuUW9+  
allowance for funeral expenses 殡殓费的免税额 x(eb5YS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z d-Tv`L#  
allowance for repairs and outgoings 修葺及支出方面的免税额 ivW(*c  
allowance to debtor 给债务人的津贴 YE9,KVV;$n  
alteration of capital 资本更改  oD$J0{K6  
alternate trustee 候补受托人 $]A/ o(  
amalgamation 合并 ,.qMEMm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H `(exa:w  
ambit of charges 征税范围；收费范围 ^)W[l!!<)  
amended valuation 经修订的估值 cwL1/DGDB  
American Commodities Exchange 美国商品交易所 L_K=g_]  
American Express Bank Limited 美国运通银行 1rDqa(7  
American Stock Exchange 美国证券交易所 g'|MA~4yB  
amortization 摊销 *7wAkljP  
amount due from banks 存放银行同业的款项 ''Cay0h  
amount due from banks abroad 存放海外银行同业的款项 T.qNCJmB  
amount due from holding companies 控股公司欠款 hc'-D
h  
amount due from local banks 存放本港银行同业的款项 Ed ,D8ND  
amount due to banks 银行同业的存款 4X*>H  
amount due to banks abroad 海外银行同业的存款 1"e)5xI  
amount due to holding companies 控股公司存款 {Pc<u gfl  
amount due to local banks 本港银行同业的存款 ZE/o?4k*c1  
amount due to outport banks 外埠银行同业的存款 ^tCd L@$AS  
amount for note issue 发行纸币的款额 Co3:*nbRv  
amount of bond 担保契据的款额 r{rQu-|.  
amount of consideration 代价款额 ^*fxR
]Y  
amount of contribution 供款数额 V.{H9n]IO  
amount of indebtedness 负债款额 w#g#8o>'  
amount of principal of the loan 贷款本金额 X 51Yfr  
amount of rates chargeable 应征差饷数额 q.()z(M7  
amount of share capital 股本额 $]rj73p^tH  
amount of sums assured 承保款额 Q;D0<Bv  
amount of variation 变动幅度 7ek&[SJ>,/  
amount of vote 拨款数额 Cj?L@%"  
amount payable 应付款额 ubmrlH\d  
amount receivable 应收款额 L^{|uP15N
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "&%#!2  
analysis 分析 NoJ`6MB  
ancillary risk 附属风险 <dvy"Dx  
annual account 周年帐目；周年帐目报表；年度决算；年结 =lVK IW  
annual accounting date 年结日期 Rv/Bh<t  
annual allowance 每年免税额；年积金；年度津贴；年津 59Gk3frk(  
annual balance 年度余额 c~v~2DM  
annual disposable income 每年可动用收入 gc?#pP  
annual estimates 周年预算 dzkw$m^@^  
annual fee 年费 |#*'H*W  
annual general meeting 周年大会 %zOh  
annual growth rate 年增率；每年增长率 >(snII  
annual long-term supplement 长期个案每年补助金 &RTX6%'KY  
annual pensionable emolument 可供计算退休金的年薪 =k oSUVO0  
annual report 年报 DK oN}c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m-jHze`D3  
annual return 周年报表；周年申报表；每年报税表格 fhCc! \  
Annual Return Rules 《周年报表规则》 ;-Jb1"5  
annual review of consumer prices 每年消费物价回顾 V 14B[|YM<  
annual roll-forward basis 逐年延展方式 "hy.GWF|*  
annual salary 年薪 qBT.x,$  
annual statement 年度报表；年度决算表 p3}?fej&|  
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 V._(q^  
annuitant 年金受益人 T =2=k&|  
annuity 年金 p^ pOuy8  
annuity contract 年金合约 UYz0PSV=.  
annuity on human life 人寿年金 #-GJ&m8  
antecedent debt 先前的债项 7YAIA%8  
ante-dated cheque 倒填日期支票 s-S}i{Z!  
anticipated expenditure 预期开支 ?Q72;/$  
anticipated net profit 预期纯利 M5trNSL &u  
anticipated revenue 预期收入 DU=dLE6-P;  
anti-inflation measure 反通货膨胀措施 NVl [kw  
anti-inflationary stance 反通货膨胀立场 .%82P(  
apparent deficit 表面赤字 JO@|*/mL  
apparent financial solvency 表面偿债能力 Jx=hJ-FY  
apparent partner 表面合伙人 7^Yk`Z?|a  
application for personal assessment 个人入息课税申请书 7K{Nb  
application of fund 资金应用 XB[<;*Iz  
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.iSWAJ(w  
appointed actuary 委任精算师 +GAf O0  
appointed auditor 委任核数师；委任审计师 oY=q4D  
appointed trustee 委任的受托人 1* ]Ev  
appointer 委任人 Q*XE h  
apportioned pro rata 按比例分摊 X@|&c]]  
apportionment 分配；分摊 OK{xuX8u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c1xrn4f@a  
apportionment formula 分摊方程式 . ]8E7  
apportionment of estate duty 遗产税的分摊 Nlj^Dm  
appraisal 估价；评估 > MH(0+B*  
appreciable growth 可观增长 ov\HsTeZ  
appreciable impact 显着影响 8#
&q$kE  
appreciable increase 可观增长 d;+[i  
appreciation 增值；升值 c~o+WI Ym  
appreciation against other currencies 相对其他货币升值 (S^8UV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~RD+.A  
appreciation tax 增值税 1>Q'R  
appropriation 拨款；拨用；拨付 #YSF&*  
appropriation account 拨款帐目 efY8M2  
Appropriation Bill 拨款法案 9TAj) {U%'  
appropriation-in-aid system 补助拨款办法 JO'>oFv_W  
approved assets 核准资产 $@i"un;  
approved basket stock 认可一篮子证券 7FF-*2@  
approved budget 核准预算 99EXo+g  
approved charitable donation 认可慈善捐款 v~/~@jv  
approved charitable institution 认可慈善机构 ]p!Gt,rYq  
approved currency 核准货币；认可货币 Cb:gH}j  
approved estimates 核准预算 ayBRWT0  
approved estimates of expenditure 核准开支预算 9RwawTM  
approved overseas insurer 核准海外保险人 X1vNF|o~  
approved overseas trust company 核准海外信托公司 1JEnnqu  
approved pooled investment fund 核准汇集投资基金 /Ky__l
!bu  
approved provident fund scheme 认可公积金计划 x^*1gv $o  
approved provision 核准拨款 j:bgR8%e  
approved redeemable share 核准可赎回股份 ! <WBCclX  
approved regional stock 认可地区性证券 "<i SZ  
approved retirement scheme 认可退休金计划 Xq4|uuS-O  
approved subordinated loan 核准附属贷款 HWm#t./  
arbitrage 套戥；套汇；套利 {5|(
"0[F  
arbitrageur 套戥者；套汇者 s9oO%e<  
arbitrary amount 临时款项 auWXgkwZs/  
arrangement 措施；安排；协定 ]P[%Mhg^  
arrears 欠款 yE} dj)wd  
arrears of pay 欠付薪酬 *{o UWt  
arrears of revenue 逾期未收税款；逾期未收的帐项 -]:GL>b  
articles of association 组织章程；组织细则；组织章程细则 A%\tiZe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4eH.9t  
ascertainment of profit 确定利润 _#_ E^!  
"Asia Clear" “亚洲结算系统”