[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 2$\1
v*:  
allotment notice 股份配售通知；配股通知 l*nSgUg  
allotment of shares 股份分配 C,tlp  
allowable 可获宽免；免税的 cB -XmX/  
allowable business loss 可扣除的营业亏损 kdxs{b"t  
allowable expenses 可扣税的支出 lJ7k4ua\  
allowance 免税额；津贴；备抵；准备金 OE4 2{?)  
allowance for debts 债项的免税额 +"'h?7'C  
allowance for depreciation by wear and tear 耗损折旧免税额 Z]9 )1&  
allowance for funeral expenses 殡殓费的免税额 -|f9~(t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3D<P [.bS  
allowance for repairs and outgoings 修葺及支出方面的免税额 YnJ=&21  
allowance to debtor 给债务人的津贴 q".l:T%|C}  
alteration of capital 资本更改 lV]l`$ XI  
alternate trustee 候补受托人 PCw.NJd$  
amalgamation 合并 `awk@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c (\-7*En  
ambit of charges 征税范围；收费范围 vja^O  
amended valuation 经修订的估值 r\Man'h$  
American Commodities Exchange 美国商品交易所 .>}we ~O  
American Express Bank Limited 美国运通银行 uO"@YX/  
American Stock Exchange 美国证券交易所 "G`)x+<~Z8  
amortization 摊销 ]j1BEO!Bg  
amount due from banks 存放银行同业的款项
WU=Os8gR  
amount due from banks abroad 存放海外银行同业的款项 dZnq 96<:|  
amount due from holding companies 控股公司欠款 E (u [?  
amount due from local banks 存放本港银行同业的款项 :$P <e~z'  
amount due to banks 银行同业的存款 Q8\Ks|u]  
amount due to banks abroad 海外银行同业的存款 -$e\m] }Z  
amount due to holding companies 控股公司存款 T( ;BEyc?  
amount due to local banks 本港银行同业的存款 4{fi=BA   
amount due to outport banks 外埠银行同业的存款 o^7NZ]m  
amount for note issue 发行纸币的款额 Lo;T\C
N  
amount of bond 担保契据的款额 {?5EOp~  
amount of consideration 代价款额 P6IhpB59  
amount of contribution 供款数额 ?5/Sa  
amount of indebtedness 负债款额 a2).Az  
amount of principal of the loan 贷款本金额 =3 -G  
amount of rates chargeable 应征差饷数额 .bpxSU%X  
amount of share capital 股本额 jq}5(*k
 
amount of sums assured 承保款额 i ;X'1TN(y  
amount of variation 变动幅度 &,e@pvc3  
amount of vote 拨款数额 C 
#TS  
amount payable 应付款额 Kx<bVK4"  
amount receivable 应收款额 {BKI8vy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Dm4\Rld{  
analysis 分析 snj+-'4T  
ancillary risk 附属风险 CrqWlO  
annual account 周年帐目；周年帐目报表；年度决算；年结 {0Leua  
annual accounting date 年结日期 hV=)T^Q  
annual allowance 每年免税额；年积金；年度津贴；年津 66z1_lA  
annual balance 年度余额 RQe#X6'h  
annual disposable income 每年可动用收入 t%8*$"~X  
annual estimates 周年预算 lW>bXC  
annual fee 年费 yq;gBIiZ  
annual general meeting 周年大会 C:P,q6  
annual growth rate 年增率；每年增长率 _-^KqNyy  
annual long-term supplement 长期个案每年补助金 noL<pkks~R  
annual pensionable emolument 可供计算退休金的年薪 6.K)uQgjmv  
annual report 年报 >L=l {F6 p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 RJd55+h  
annual return 周年报表；周年申报表；每年报税表格 ZEApE+m  
Annual Return Rules 《周年报表规则》 S{ *RF)  
annual review of consumer prices 每年消费物价回顾 }|A%2!Q}  
annual roll-forward basis 逐年延展方式 le8n!Dk(  
annual salary 年薪 meIY00  
annual statement 年度报表；年度决算表 $=H\#e)]Ug  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 t@!oc"z}@  
annuitant 年金受益人 iL5+Uf)E3  
annuity 年金 E5 Y92vu  
annuity contract 年金合约 W%Ky#!\-  
annuity on human life 人寿年金 u^:!!Suo  
antecedent debt 先前的债项 wAy;ZNu  
ante-dated cheque 倒填日期支票 c()F%e:n  
anticipated expenditure 预期开支 se(_`a/4Q  
anticipated net profit 预期纯利 0!!pNK%(  
anticipated revenue 预期收入 ~0worI?  
anti-inflation measure 反通货膨胀措施 "CLd_H*)c  
anti-inflationary stance 反通货膨胀立场 r%TgZ5~u  
apparent deficit 表面赤字 ZM4q@O)/  
apparent financial solvency 表面偿债能力 [nflQW6  
apparent partner 表面合伙人 w"A'uFXLc  
application for personal assessment 个人入息课税申请书 (u$Q  
application of fund 资金应用 3:);vh!  
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 qY0GeE>N  
appointed actuary 委任精算师 L! Q&?xP  
appointed auditor 委任核数师；委任审计师 Af*^u|#  
appointed trustee 委任的受托人 #PtV=Ee1  
appointer 委任人 Yo:>m*31  
apportioned pro rata 按比例分摊 Vh
'H5v^  
apportionment 分配；分摊 WXXLD:gxI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (MbI8B>  
apportionment formula 分摊方程式 ,=z8aiUu  
apportionment of estate duty 遗产税的分摊 oIbd+6>f  
appraisal 估价；评估 mJWl#3  
appreciable growth 可观增长 ^$yr-p%-  
appreciable impact 显着影响 ~fQ#-ekzqk  
appreciable increase 可观增长 cV)C:!W2  
appreciation 增值；升值 |4wVWJ7   
appreciation against other currencies 相对其他货币升值 q=|>r n_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #9p{Y}2#  
appreciation tax 增值税 xB 4A"|  
appropriation 拨款；拨用；拨付 >dZ x+7  
appropriation account 拨款帐目 HtS:'~DYo  
Appropriation Bill 拨款法案 G|X1c}zAL  
appropriation-in-aid system 补助拨款办法 2<Ub[R  
approved assets 核准资产 v#D9yttO{  
approved basket stock 认可一篮子证券 875V{fvPBU  
approved budget 核准预算 xOD;pRZQ  
approved charitable donation 认可慈善捐款 P
Z
H]9[H  
approved charitable institution 认可慈善机构 ;xwa,1]  
approved currency 核准货币；认可货币 xae}8E  
approved estimates 核准预算 d<: VoQM6M  
approved estimates of expenditure 核准开支预算 0$* z   
approved overseas insurer 核准海外保险人 J;'?(xO3\  
approved overseas trust company 核准海外信托公司 [nYwJ  
approved pooled investment fund 核准汇集投资基金 O^oFH OpFh  
approved provident fund scheme 认可公积金计划 O/l|\n  
approved provision 核准拨款 B||^sRMX  
approved redeemable share 核准可赎回股份 ILTd*f
 
approved regional stock 认可地区性证券 bxEb2D  
approved retirement scheme 认可退休金计划 bg[q8IBCd
 
approved subordinated loan 核准附属贷款 r"J1C  
arbitrage 套戥；套汇；套利 ~])\xC  
arbitrageur 套戥者；套汇者 sDWX} NV  
arbitrary amount 临时款项 RR^I*kRH  
arrangement 措施；安排；协定 --.:eFE/  
arrears 欠款 ^|as]x!sv  
arrears of pay 欠付薪酬 ZYrd;9zB  
arrears of revenue 逾期未收税款；逾期未收的帐项 b)'Ew27  
articles of association 组织章程；组织细则；组织章程细则 > NK?!!A_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +<@7x16  
ascertainment of profit 确定利润 Bn47 O~  
"Asia Clear" “亚洲结算系统”