[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
iN^/#D  
allotment notice 股份配售通知；配股通知 VWK%6Ye0  
allotment of shares 股份分配 .: k6Kg  
allowable 可获宽免；免税的 Y94S!TbB  
allowable business loss 可扣除的营业亏损 GH \ Sy  
allowable expenses 可扣税的支出 8.:WMH`  
allowance 免税额；津贴；备抵；准备金 Y@Ur}  
allowance for debts 债项的免税额 .(99f#2M:  
allowance for depreciation by wear and tear 耗损折旧免税额  ]0XlI;ah  
allowance for funeral expenses 殡殓费的免税额 :gn&wi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #$ 4g&8  
allowance for repairs and outgoings 修葺及支出方面的免税额 3EHB~rL/C  
allowance to debtor 给债务人的津贴 '+\t,>nRkl  
alteration of capital 资本更改 2ck0k,WP  
alternate trustee 候补受托人 hp`ZmLq/[  
amalgamation 合并 82iFk`)T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [1nUq!uTm  
ambit of charges 征税范围；收费范围 l b;P&V  
amended valuation 经修订的估值 qKrxln/T  
American Commodities Exchange 美国商品交易所 [RF6mWQ  
American Express Bank Limited 美国运通银行 -3u ;U,}  
American Stock Exchange 美国证券交易所 03c8VKp'p  
amortization 摊销 c\;_jg  
amount due from banks 存放银行同业的款项 &["e1ki  
amount due from banks abroad 存放海外银行同业的款项 '<s5 4 Cb  
amount due from holding companies 控股公司欠款 U;j\FE^+>  
amount due from local banks 存放本港银行同业的款项 @nAl*#M*D  
amount due to banks 银行同业的存款 < 0YoZSNGj  
amount due to banks abroad 海外银行同业的存款 GVhy }0|  
amount due to holding companies 控股公司存款 Y]tbwOle  
amount due to local banks 本港银行同业的存款 9Dbbk
/j|
 
amount due to outport banks 外埠银行同业的存款 _+X-D9j(l  
amount for note issue 发行纸币的款额 ]GO=8$Z  
amount of bond 担保契据的款额 a`R_}nus*  
amount of consideration 代价款额 ^GlzKl   
amount of contribution 供款数额 A$i^/hJs  
amount of indebtedness 负债款额 TbaZFLr  
amount of principal of the loan 贷款本金额 Y::O*I2  
amount of rates chargeable 应征差饷数额 |Sm/s;&c6  
amount of share capital 股本额 &isKU8n  
amount of sums assured 承保款额
P)cEYk  
amount of variation 变动幅度 )N*Jc @Y@  
amount of vote 拨款数额 |
s;']  
amount payable 应付款额 0HUylnXf0  
amount receivable 应收款额 3I(;c ,S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x[0O*ty-*<  
analysis 分析 Tw7]   
ancillary risk 附属风险 b;%t*?t  
annual account 周年帐目；周年帐目报表；年度决算；年结 &36SX<vZ  
annual accounting date 年结日期 uaz!ze+  
annual allowance 每年免税额；年积金；年度津贴；年津 |-;V
nC&UY  
annual balance 年度余额 ]x{.qTtw  
annual disposable income 每年可动用收入 BNj_f  
annual estimates 周年预算 NJ]3qH  
annual fee 年费 UOk\fyD2[  
annual general meeting 周年大会 Rw|' LaW  
annual growth rate 年增率；每年增长率 l*6Zh"o:  
annual long-term supplement 长期个案每年补助金 -i1 f ]Bd  
annual pensionable emolument 可供计算退休金的年薪 NSBcYObX  
annual report 年报 6]4#8
tR1_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]Axz}:  
annual return 周年报表；周年申报表；每年报税表格 vP=68muD  
Annual Return Rules 《周年报表规则》 U`lK'..  
annual review of consumer prices 每年消费物价回顾 z:@:B :E  
annual roll-forward basis 逐年延展方式 X^Z!!KTH  
annual salary 年薪 s*s~yH6  
annual statement 年度报表；年度决算表 *yaS^k\  
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 1`YU9?  
annuitant 年金受益人 JXM]tV   
annuity 年金 yIrJaS-  
annuity contract 年金合约 &w#!
 
annuity on human life 人寿年金 Fs].Fa  
antecedent debt 先前的债项 AYgXqmH~+  
ante-dated cheque 倒填日期支票 #c
5jCy}n  
anticipated expenditure 预期开支 R(`:~@3\6  
anticipated net profit 预期纯利 ^lAM /   
anticipated revenue 预期收入 }f]Y^>-Ux  
anti-inflation measure 反通货膨胀措施 OQ7 `n<I<)  
anti-inflationary stance 反通货膨胀立场 ! 5NuFLOf  
apparent deficit 表面赤字 ZZ7qSyBs?  
apparent financial solvency 表面偿债能力 __2<v?\  
apparent partner 表面合伙人 h%krA<G9  
application for personal assessment 个人入息课税申请书 LP=j/qf|  
application of fund 资金应用 fT|A^  
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 W*t] d  
appointed actuary 委任精算师 >WIc"y.  
appointed auditor 委任核数师；委任审计师 Vv45w#w;  
appointed trustee 委任的受托人 KWZhCS?[(  
appointer 委任人 ocFk#FW  
apportioned pro rata 按比例分摊 nuXL{tg6  
apportionment 分配；分摊 3f] ;y<K
m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #3QPcoxa  
apportionment formula 分摊方程式 IQRuqp KL  
apportionment of estate duty 遗产税的分摊 Jsysk $R  
appraisal 估价；评估 68Gywk3]=u  
appreciable growth 可观增长 $ [A\i<#  
appreciable impact 显着影响 1^4:l!0D  
appreciable increase 可观增长 EU%,tp   
appreciation 增值；升值 )63 $,y-;$  
appreciation against other currencies 相对其他货币升值 +yp:douERi  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <;6{R#Tuh  
appreciation tax 增值税 pA6KiY&  
appropriation 拨款；拨用；拨付 jYFJk&c  
appropriation account 拨款帐目 R qtBz3v  
Appropriation Bill 拨款法案 I I+y  
appropriation-in-aid system 补助拨款办法 W &IG,7tr  
approved assets 核准资产  ch8a  
approved basket stock 认可一篮子证券 `8ac;b  
approved budget 核准预算 
kFv*>>X`  
approved charitable donation 认可慈善捐款 gvA}s/
  
approved charitable institution 认可慈善机构 |QDoi[ *  
approved currency 核准货币；认可货币 x9vSekV  
approved estimates 核准预算 @PEFl"  
approved estimates of expenditure 核准开支预算 c3^!S0U  
approved overseas insurer 核准海外保险人 @ph!3<(In,  
approved overseas trust company 核准海外信托公司 OT%E|) 6'  
approved pooled investment fund 核准汇集投资基金 ?T/]w-q>  
approved provident fund scheme 认可公积金计划 z3jkxWAZ  
approved provision 核准拨款 UqOBr2UmG  
approved redeemable share 核准可赎回股份 STp9Gh-  
approved regional stock 认可地区性证券 V4n~Z+k  
approved retirement scheme 认可退休金计划 C9!t&<\}  
approved subordinated loan 核准附属贷款 kAQ(8xV  
arbitrage 套戥；套汇；套利 ) *~A|[  
arbitrageur 套戥者；套汇者 Io1j%T#ZT  
arbitrary amount 临时款项 HIXAA?_eh=  
arrangement 措施；安排；协定 ^#HaH  
arrears 欠款 D\acA?d`  
arrears of pay 欠付薪酬 >A$L&8'C  
arrears of revenue 逾期未收税款；逾期未收的帐项 w+g29  
articles of association 组织章程；组织细则；组织章程细则 h2 ROQKL"B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +e>SK!kB7  
ascertainment of profit 确定利润 Alxf;[s  
"Asia Clear" “亚洲结算系统”