[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 >JS^yVk  
allotment notice 股份配售通知；配股通知 /(5"c>  
allotment of shares 股份分配 ,z/aT6M?H  
allowable 可获宽免；免税的 u4SL:IH{D  
allowable business loss 可扣除的营业亏损 fDqT7}L  
allowable expenses 可扣税的支出 YJ"D"QD  
allowance 免税额；津贴；备抵；准备金 Q#SQ@oUzD  
allowance for debts 债项的免税额 -XCs?@8EQ  
allowance for depreciation by wear and tear 耗损折旧免税额 g:JSy  
allowance for funeral expenses 殡殓费的免税额 e]88 4FP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;2&"
 
allowance for repairs and outgoings 修葺及支出方面的免税额 N\|z{vn  
allowance to debtor 给债务人的津贴 +8N6tw/&  
alteration of capital 资本更改 8^j~uH  
alternate trustee 候补受托人 ]gcOMC  
amalgamation 合并 3l pxh_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `
}=R  
ambit of charges 征税范围；收费范围 2m yxwA5  
amended valuation 经修订的估值 [tfB*m 5  
American Commodities Exchange 美国商品交易所 wv{ Qx^  
American Express Bank Limited 美国运通银行 ^-k"gLg  
American Stock Exchange 美国证券交易所 -X$EE$:  
amortization 摊销 J$1H3#VVG  
amount due from banks 存放银行同业的款项 ;]=w6'dP!  
amount due from banks abroad 存放海外银行同业的款项 +c<iVc|  
amount due from holding companies 控股公司欠款 ;;+AdN5  
amount due from local banks 存放本港银行同业的款项 .06D_L"M  
amount due to banks 银行同业的存款 ,jis@]:  
amount due to banks abroad 海外银行同业的存款 c5WMN.z  
amount due to holding companies 控股公司存款 Y&O2;q/B  
amount due to local banks 本港银行同业的存款 LiT%d  
amount due to outport banks 外埠银行同业的存款 |3,WiK='  
amount for note issue 发行纸币的款额 H@xS<=:lM  
amount of bond 担保契据的款额 { E Ay~lo  
amount of consideration 代价款额 9c)#j&2?H  
amount of contribution 供款数额 #vV]nI<MF.  
amount of indebtedness 负债款额 ZuGd{p$  
amount of principal of the loan 贷款本金额 <nbklo  
amount of rates chargeable 应征差饷数额 U0j>u*yE  
amount of share capital 股本额 N?vb^?  
amount of sums assured 承保款额 zQY ,}a  
amount of variation 变动幅度 [q[37;ZEQ  
amount of vote 拨款数额 =+j3E<w  
amount payable 应付款额 >bZ-mX)j\0  
amount receivable 应收款额 %w65)BFQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #'s$6gT=  
analysis 分析 f- 9t  
ancillary risk 附属风险 z&d.YO_W  
annual account 周年帐目；周年帐目报表；年度决算；年结 sS}:Od  
annual accounting date 年结日期 m#RJRuZ|2V  
annual allowance 每年免税额；年积金；年度津贴；年津 r]p3D Q  
annual balance 年度余额 VM\R-[  
annual disposable income 每年可动用收入 xo'!$a}I2  
annual estimates 周年预算 :\"0jQ.y|  
annual fee 年费 uM[|>t  
annual general meeting 周年大会 iG6]Pr|;e  
annual growth rate 年增率；每年增长率 "V]* ov&[  
annual long-term supplement 长期个案每年补助金 `~u=[}w  
annual pensionable emolument 可供计算退休金的年薪 `3T=z{HR9g  
annual report 年报 (y>N\xS9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ekyCZ8iai  
annual return 周年报表；周年申报表；每年报税表格 hp'oiR;
~w  
Annual Return Rules 《周年报表规则》 C 6 \  
annual review of consumer prices 每年消费物价回顾 uKk#V6
t#  
annual roll-forward basis 逐年延展方式 b Or11?
 
annual salary 年薪 Nz`8)
Le  
annual statement 年度报表；年度决算表 X|hYZR  
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 oa"Bpi9i  
annuitant 年金受益人 <7J3tn B  
annuity 年金 +S(# 7  
annuity contract 年金合约 :wIA.1bK}  
annuity on human life 人寿年金 #2_FM!e  
antecedent debt 先前的债项 9t\14tVwx  
ante-dated cheque 倒填日期支票 # `E  
anticipated expenditure 预期开支 kb2C9<
  
anticipated net profit 预期纯利 jJiuq#;T3  
anticipated revenue 预期收入 xQvI$vP  
anti-inflation measure 反通货膨胀措施 W$hCI)m(  
anti-inflationary stance 反通货膨胀立场 Ljz)%y[s  
apparent deficit 表面赤字 ]w6F%d  
apparent financial solvency 表面偿债能力 PDD2ouv4  
apparent partner 表面合伙人 @9 S ::  
application for personal assessment 个人入息课税申请书 <pb  
application of fund 资金应用 ,g7O   
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 j "<?9/r  
appointed actuary 委任精算师 Vp]7n!g4l  
appointed auditor 委任核数师；委任审计师 c2g
[w;0"  
appointed trustee 委任的受托人  ZNw|5u^N  
appointer 委任人 {"Sv~L|J;  
apportioned pro rata 按比例分摊 7Fo^:"  
apportionment 分配；分摊 aF?_V!#cT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HU?1>}4L  
apportionment formula 分摊方程式 ivo><"Y(r  
apportionment of estate duty 遗产税的分摊 X2Ak  
appraisal 估价；评估 *x2!N$b  
appreciable growth 可观增长 Sn
FyK5  
appreciable impact 显着影响 /P,1KVQPh  
appreciable increase 可观增长 qWr=Oiu  
appreciation 增值；升值 e x Z/  
appreciation against other currencies 相对其他货币升值 75Z|meG~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 np^&cY]  
appreciation tax 增值税 yP$esDP  
appropriation 拨款；拨用；拨付 )
'n@A%B  
appropriation account 拨款帐目 q&@s/k  
Appropriation Bill 拨款法案 [ft6xI  
appropriation-in-aid system 补助拨款办法 @~hy'6/  
approved assets 核准资产 O.Pp*sQ^  
approved basket stock 认可一篮子证券 p4z4[=-:  
approved budget 核准预算
_@B?  
approved charitable donation 认可慈善捐款
NHyUHFY  
approved charitable institution 认可慈善机构 Gn 9oInY1  
approved currency 核准货币；认可货币 j%'2^C8  
approved estimates 核准预算 [x{$f7CEh  
approved estimates of expenditure 核准开支预算 BT[|f[ 1  
approved overseas insurer 核准海外保险人 x]wi&  
approved overseas trust company 核准海外信托公司 (k!7`<k!Y  
approved pooled investment fund 核准汇集投资基金 m^L !_~  
approved provident fund scheme 认可公积金计划 )KFxtM-  
approved provision 核准拨款 ^O7sQ7V"f=  
approved redeemable share 核准可赎回股份 JR`$t~0t  
approved regional stock 认可地区性证券 K9xvog  
approved retirement scheme 认可退休金计划 ZJs~,Q  
approved subordinated loan 核准附属贷款 u $-&Im<  
arbitrage 套戥；套汇；套利 Gz{%Z$A~o  
arbitrageur 套戥者；套汇者 {ax]t-ZwJ5  
arbitrary amount 临时款项 I=&i &6v8G  
arrangement 措施；安排；协定 m@kLZimD  
arrears 欠款 ddN(L`nd  
arrears of pay 欠付薪酬 F,S)P`?  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ich^*z(F$  
articles of association 组织章程；组织细则；组织章程细则 Wx-0Ip'9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hGD@v{/  
ascertainment of profit 确定利润 5OWyxO3{  
"Asia Clear" “亚洲结算系统”