[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 P}5aN_v\  
allotment notice 股份配售通知；配股通知 H)S3/%.|  
allotment of shares 股份分配 :.dQY=6I  
allowable 可获宽免；免税的
)oj`K,#  
allowable business loss 可扣除的营业亏损 c|7Pnx%gT  
allowable expenses 可扣税的支出 HiC\U%We  
allowance 免税额；津贴；备抵；准备金 %;<FfS  
allowance for debts 债项的免税额 {t7 M  
allowance for depreciation by wear and tear 耗损折旧免税额 /$n${M5!  
allowance for funeral expenses 殡殓费的免税额 rdb%/@.-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !hq7R]TC+  
allowance for repairs and outgoings 修葺及支出方面的免税额 $OT:J  
allowance to debtor 给债务人的津贴 3!,%;Vz=  
alteration of capital 资本更改 .C#}g  
alternate trustee 候补受托人 K)qmJ-Gub  
amalgamation 合并 ,Xn%-OT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Rwr0$_A  
ambit of charges 征税范围；收费范围 pTTif|c  
amended valuation 经修订的估值 OD i)#  
American Commodities Exchange 美国商品交易所 \R<yja  
American Express Bank Limited 美国运通银行 $d"6y  
American Stock Exchange 美国证券交易所 ~DJ/sY2/  
amortization 摊销 DgdW.Kj|IL  
amount due from banks 存放银行同业的款项 '1w<<?vX?  
amount due from banks abroad 存放海外银行同业的款项 78X;ZMY  
amount due from holding companies 控股公司欠款 u7/M>YJ`
T  
amount due from local banks 存放本港银行同业的款项 d1,azM  
amount due to banks 银行同业的存款 {5to;\.  
amount due to banks abroad 海外银行同业的存款 cq0jM;@d  
amount due to holding companies 控股公司存款 &8;mcM//4  
amount due to local banks 本港银行同业的存款 %p
MW5]H  
amount due to outport banks 外埠银行同业的存款 3oSQe"  
amount for note issue 发行纸币的款额 Ki'EO$  
amount of bond 担保契据的款额 EGs z{c[8@  
amount of consideration 代价款额 SQeQ"k|P%  
amount of contribution 供款数额
9Dpmp|  
amount of indebtedness 负债款额 n\ IVpgP  
amount of principal of the loan 贷款本金额 lyib+Sa ?`  
amount of rates chargeable 应征差饷数额 %|;^[^7+}t  
amount of share capital 股本额 s8tI_h  
amount of sums assured 承保款额 7.5G4  
amount of variation 变动幅度 G q8/xxt  
amount of vote 拨款数额 I*#~@:4
*  
amount payable 应付款额 tuv4~i<  
amount receivable 应收款额 <q!{<(:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nB
NZ@
nD  
analysis 分析 ^iGIF~J9  
ancillary risk 附属风险 DF|qN X  
annual account 周年帐目；周年帐目报表；年度决算；年结 tp1{)|pwY6  
annual accounting date 年结日期 wHAh6lm  
annual allowance 每年免税额；年积金；年度津贴；年津 >V]>h&`  
annual balance 年度余额 _-D(N/  
annual disposable income 每年可动用收入 r2
Q"NVw  
annual estimates 周年预算 _rajm J  
annual fee 年费 I($u L@$  
annual general meeting 周年大会 %TLAn[LW(  
annual growth rate 年增率；每年增长率 0]"j ,  
annual long-term supplement 长期个案每年补助金 akNJL\b  
annual pensionable emolument 可供计算退休金的年薪 x$Lt?'  
annual report 年报 xOkf9k_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r p _G.C  
annual return 周年报表；周年申报表；每年报税表格 I\[*vgjm3G  
Annual Return Rules 《周年报表规则》 \O^= Z{3y  
annual review of consumer prices 每年消费物价回顾 ~zuMX;[  
annual roll-forward basis 逐年延展方式 =B;)h  
annual salary 年薪 HHX9QebiST  
annual statement 年度报表；年度决算表 +oyc9PoXF  
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 NoPM!.RU{  
annuitant 年金受益人 v+\E%H  
annuity 年金 mX<D]Z<
k  
annuity contract 年金合约 [%b<%m}L-  
annuity on human life 人寿年金 {!=IGFe  
antecedent debt 先前的债项 Tp9LBF  
ante-dated cheque 倒填日期支票 (OJ}|*\e  
anticipated expenditure 预期开支 VB[R!S
=  
anticipated net profit 预期纯利 -5E<BmM  
anticipated revenue 预期收入 K[ylyQ1  
anti-inflation measure 反通货膨胀措施 ']qC,;2  
anti-inflationary stance 反通货膨胀立场 `_f3o,5  
apparent deficit 表面赤字 .d.7D ]Yn  
apparent financial solvency 表面偿债能力 D]4?
UL  
apparent partner 表面合伙人 /1O6;'8He  
application for personal assessment 个人入息课税申请书 !Dz:6r  
application of fund 资金应用 6H3_qx  
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 3 \kT#nr  
appointed actuary 委任精算师 1pcSfN:"1  
appointed auditor 委任核数师；委任审计师 Ue8_Q8q5  
appointed trustee 委任的受托人 5xRh'Jkyb  
appointer 委任人 N`#v"f<~Q  
apportioned pro rata 按比例分摊 ~kYF/B2*  
apportionment 分配；分摊 X-t4irZ)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ir]b.6B  
apportionment formula 分摊方程式 hR. EZ|.  
apportionment of estate duty 遗产税的分摊 C@KYg/nYw  
appraisal 估价；评估 AjZT- Q0L  
appreciable growth 可观增长 4h(aTbHaQ  
appreciable impact 显着影响 RI%*5lM8;  
appreciable increase 可观增长 }
}ogdq  
appreciation 增值；升值 8^M5u>=t;  
appreciation against other currencies 相对其他货币升值 h; {?z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >0512_J+  
appreciation tax 增值税 tl#hCy  
appropriation 拨款；拨用；拨付 0`OqD d  
appropriation account 拨款帐目 89WuxCFS  
Appropriation Bill 拨款法案 {0e5<"i  
appropriation-in-aid system 补助拨款办法 C8(sH@  
approved assets 核准资产 FxD
"z3D  
approved basket stock 认可一篮子证券 F@?QVdY1q7  
approved budget 核准预算 CNP?i(Rk  
approved charitable donation 认可慈善捐款
SLBKXj|  
approved charitable institution 认可慈善机构 5ptbz<Xv  
approved currency 核准货币；认可货币 bk5~t'  
approved estimates 核准预算 dedi6Brl  
approved estimates of expenditure 核准开支预算 M`"2;  
approved overseas insurer 核准海外保险人 %3FI>\3  
approved overseas trust company 核准海外信托公司
CIV6Qe"<  
approved pooled investment fund 核准汇集投资基金 }P^n /  
approved provident fund scheme 认可公积金计划 fV[xv4D.  
approved provision 核准拨款 /ZD/!YD&R  
approved redeemable share 核准可赎回股份 :?lSa6de  
approved regional stock 认可地区性证券 ^GL0|G=(1  
approved retirement scheme 认可退休金计划 L@v0C)
  
approved subordinated loan 核准附属贷款 {9P<G]Z  
arbitrage 套戥；套汇；套利 #
&DJ3(T  
arbitrageur 套戥者；套汇者 4  9#I  
arbitrary amount 临时款项 i3f/ {D/  
arrangement 措施；安排；协定 smk0*m4  
arrears 欠款 f!1KGP  
arrears of pay 欠付薪酬 v^KJU +  
arrears of revenue 逾期未收税款；逾期未收的帐项 LZ ^sc  
articles of association 组织章程；组织细则；组织章程细则  vlE#z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UY>{e>/H9  
ascertainment of profit 确定利润 |Z!C`G[  
"Asia Clear" “亚洲结算系统”