[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 S
Rtw  
allotment notice 股份配售通知；配股通知 <UF0Xc&X'  
allotment of shares 股份分配 'W,*mfB  
allowable 可获宽免；免税的 B0U(B\~Y  
allowable business loss 可扣除的营业亏损 QChncIqc  
allowable expenses 可扣税的支出 Esu{c9,  
allowance 免税额；津贴；备抵；准备金 )s,LFIy<A  
allowance for debts 债项的免税额 @DIEENiM  
allowance for depreciation by wear and tear 耗损折旧免税额 G E`1j'^-  
allowance for funeral expenses 殡殓费的免税额 /IN#1I!K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 NVg
hkd  
allowance for repairs and outgoings 修葺及支出方面的免税额 J5(0J7C  
allowance to debtor 给债务人的津贴 06O_!"GD}  
alteration of capital 资本更改 tKS [  
alternate trustee 候补受托人 &r.M~k >  
amalgamation 合并 -#v1/L/=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?JG^GD7D  
ambit of charges 征税范围；收费范围 p^|6 /b  
amended valuation 经修订的估值 "={*0P  
American Commodities Exchange 美国商品交易所 re_nb)4g  
American Express Bank Limited 美国运通银行 ;>>n#8
`  
American Stock Exchange 美国证券交易所 O/|))H?C  
amortization 摊销 <#J5.I 1  
amount due from banks 存放银行同业的款项 cF4,dnI  
amount due from banks abroad 存放海外银行同业的款项 gyMHC{l/B  
amount due from holding companies 控股公司欠款 ~Th,<w*o  
amount due from local banks 存放本港银行同业的款项 Q^ZM|(s#  
amount due to banks 银行同业的存款 ~+j2a3rv-{  
amount due to banks abroad 海外银行同业的存款 WQ 2{`'z  
amount due to holding companies 控股公司存款 7UY4* j|[C  
amount due to local banks 本港银行同业的存款
.dMdb
7  
amount due to outport banks 外埠银行同业的存款 tu Y+n 2  
amount for note issue 发行纸币的款额 J^`5L7CO  
amount of bond 担保契据的款额 &&m3E=K!^  
amount of consideration 代价款额 .b+ix=:  
amount of contribution 供款数额 a_+?#m  
amount of indebtedness 负债款额 3:MJKS02OD  
amount of principal of the loan 贷款本金额 {aNpk,n  
amount of rates chargeable 应征差饷数额 3rB0H   
amount of share capital 股本额 70GBf"
 
amount of sums assured 承保款额 L-}J=n\  
amount of variation 变动幅度 9Q^cE\j  
amount of vote 拨款数额 O>pv/Ns  
amount payable 应付款额 4xEw2F  
amount receivable 应收款额 Gc"
hU:m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q&N#q53  
analysis 分析 'prHXzi(h  
ancillary risk 附属风险 BGBHA"5fz  
annual account 周年帐目；周年帐目报表；年度决算；年结 }04mJY[  
annual accounting date 年结日期 hO&b\#@
~  
annual allowance 每年免税额；年积金；年度津贴；年津 yw$4Hlj5  
annual balance 年度余额 g\fj6  
annual disposable income 每年可动用收入
MW6z&+Z  
annual estimates 周年预算 tH)jEY9  
annual fee 年费 Jn ^b}bk t  
annual general meeting 周年大会 3r,~-6  
annual growth rate 年增率；每年增长率 *Q^z4UY  
annual long-term supplement 长期个案每年补助金 :u./"[G  
annual pensionable emolument 可供计算退休金的年薪 n Syq}Y3  
annual report 年报 R?O)vLmd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }a$.ngP  
annual return 周年报表；周年申报表；每年报税表格 '
Zp{  
Annual Return Rules 《周年报表规则》 BH1h2OEe#  
annual review of consumer prices 每年消费物价回顾 y7M{L8{0  
annual roll-forward basis 逐年延展方式 \OA{&G.  
annual salary 年薪 gT_KOO0n  
annual statement 年度报表；年度决算表 R8k4?_W?T  
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 o^vX\a?`u  
annuitant 年金受益人 fE+zA)KX  
annuity 年金 '"fJA/O  
annuity contract 年金合约 ?' .AeoE-  
annuity on human life 人寿年金 jZzTnmm&?  
antecedent debt 先前的债项 m9oOH5@K~  
ante-dated cheque 倒填日期支票 c%C6d97q  
anticipated expenditure 预期开支 29,ET}~  
anticipated net profit 预期纯利 >PSO]%mE  
anticipated revenue 预期收入 >4jE[$p]"  
anti-inflation measure 反通货膨胀措施 N=B G0t$  
anti-inflationary stance 反通货膨胀立场 UMR?q0J  
apparent deficit 表面赤字 }a||@unr  
apparent financial solvency 表面偿债能力 D<;~eZ'  
apparent partner 表面合伙人 ,< x/  
application for personal assessment 个人入息课税申请书 ]~I+d/k d  
application of fund 资金应用 az6&  
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 w([08  
appointed actuary 委任精算师 6sSwSS
 
appointed auditor 委任核数师；委任审计师 b/'c h  
appointed trustee 委任的受托人 ? +L,  
appointer 委任人 m+hI3@j  
apportioned pro rata 按比例分摊 ^
;RK-)  
apportionment 分配；分摊 1j$\ 48
Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ={)85N  
apportionment formula 分摊方程式 9pqsr~  
apportionment of estate duty 遗产税的分摊 FKTF?4+\U  
appraisal 估价；评估  /ooGyF  
appreciable growth 可观增长 x%=CEe?6  
appreciable impact 显着影响 H\Ra*EO~j  
appreciable increase 可观增长 I_<XL
<  
appreciation 增值；升值 VTu#)I7A^@  
appreciation against other currencies 相对其他货币升值 L'e^D|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YpDJ(61+  
appreciation tax 增值税 G kjfDY:  
appropriation 拨款；拨用；拨付 F'Y ad  
appropriation account 拨款帐目 HE,L8 S  
Appropriation Bill 拨款法案 [j+:2@  
appropriation-in-aid system 补助拨款办法 T U0-L35P1  
approved assets 核准资产 W
FOJg&  
approved basket stock 认可一篮子证券 dT|f<E/P  
approved budget 核准预算 LpU}.  
approved charitable donation 认可慈善捐款 k{SGbC1=VK  
approved charitable institution 认可慈善机构 2'Dl$D H  
approved currency 核准货币；认可货币 sgp.;h'  
approved estimates 核准预算 m}uOBR+  
approved estimates of expenditure 核准开支预算 G;l7,1;MU:  
approved overseas insurer 核准海外保险人 - I|xW  
approved overseas trust company 核准海外信托公司 L/"};VI  
approved pooled investment fund 核准汇集投资基金 D*%am|QL  
approved provident fund scheme 认可公积金计划 XP@dg4Z=z  
approved provision 核准拨款 OOqT0wN  
approved redeemable share 核准可赎回股份 _J l(:r\%  
approved regional stock 认可地区性证券 .>B'oD  
approved retirement scheme 认可退休金计划 #{8IFA  
approved subordinated loan 核准附属贷款 \)6glAtN  
arbitrage 套戥；套汇；套利 <?nIO
  
arbitrageur 套戥者；套汇者 K3?5bT_{  
arbitrary amount 临时款项 fHup&|.  
arrangement 措施；安排；协定 6h;(b2p{  
arrears 欠款 U>E: Ub0r  
arrears of pay 欠付薪酬 xm{]|~^JG  
arrears of revenue 逾期未收税款；逾期未收的帐项 I}4 PB+yu  
articles of association 组织章程；组织细则；组织章程细则 +.V+@!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zqeQ  
ascertainment of profit 确定利润 '47 b"uV  
"Asia Clear" “亚洲结算系统”