[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
bZnDd  
allotment notice 股份配售通知；配股通知 "mG!L$  
allotment of shares 股份分配 ls]Elo8h1f  
allowable 可获宽免；免税的 9Mut p4#  
allowable business loss 可扣除的营业亏损 rcW#6VZ=  
allowable expenses 可扣税的支出 roL]v\tr  
allowance 免税额；津贴；备抵；准备金 Z%A<#%   
allowance for debts 债项的免税额 $q.p $JQ:  
allowance for depreciation by wear and tear 耗损折旧免税额 su%Z{f)#  
allowance for funeral expenses 殡殓费的免税额 ZS|Z98  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N6f%>3%1|.  
allowance for repairs and outgoings 修葺及支出方面的免税额 %Ln?dF+  
allowance to debtor 给债务人的津贴 {<~s&EPd  
alteration of capital 资本更改 wfWS-pQ  
alternate trustee 候补受托人 P[6dTZ!\s  
amalgamation 合并 a6OrE*x:D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^>t-v  
ambit of charges 征税范围；收费范围 <"{+  
amended valuation 经修订的估值 FBE @pd  
American Commodities Exchange 美国商品交易所 ( / G)"]  
American Express Bank Limited 美国运通银行 .v$ue`  
American Stock Exchange 美国证券交易所 }.w#X  
amortization 摊销 R|6R I}  
amount due from banks 存放银行同业的款项 :v''"+\  
amount due from banks abroad 存放海外银行同业的款项 =/M$ <+  
amount due from holding companies 控股公司欠款 8o%E&Jg:  
amount due from local banks 存放本港银行同业的款项 U8Cw7u2  
amount due to banks 银行同业的存款 ~rQ4n9G  
amount due to banks abroad 海外银行同业的存款 i:AjWC@]  
amount due to holding companies 控股公司存款 t>m8iS>  
amount due to local banks 本港银行同业的存款 U3(L.8(sA  
amount due to outport banks 外埠银行同业的存款 lu<Np9/5<  
amount for note issue 发行纸币的款额 60(}_ %  
amount of bond 担保契据的款额  zd.1  
amount of consideration 代价款额 EgkZ$ah  
amount of contribution 供款数额 Z&BM%.NZJ  
amount of indebtedness 负债款额 ^ON-#  
amount of principal of the loan 贷款本金额
Xt nIK  
amount of rates chargeable 应征差饷数额 x Q@&W
;  
amount of share capital 股本额 k QB 1=c  
amount of sums assured 承保款额 *#3voJjV(  
amount of variation 变动幅度 K[`4vsE  
amount of vote 拨款数额 m3h2/}%9`  
amount payable 应付款额 G}Q}H*  
amount receivable 应收款额 "`y W]v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VGkW3Nt0  
analysis 分析 e_;%F`  
ancillary risk 附属风险 D>,$c  
annual account 周年帐目；周年帐目报表；年度决算；年结 4'd;'SvF  
annual accounting date 年结日期 ?tW%"S^D  
annual allowance 每年免税额；年积金；年度津贴；年津 S]Yu6FtWiO  
annual balance 年度余额 mkKRC;  
annual disposable income 每年可动用收入 xP<H,og&x=  
annual estimates 周年预算 "E4i >g  
annual fee 年费 Q;{D8 #!  
annual general meeting 周年大会 3ZT/>a>@  
annual growth rate 年增率；每年增长率 >'BU*  
annual long-term supplement 长期个案每年补助金 l{B<"+8  
annual pensionable emolument 可供计算退休金的年薪 ]l9,t5Y  
annual report 年报 x`/m>~_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /zDSlj<c  
annual return 周年报表；周年申报表；每年报税表格 N9fUlXhR  
Annual Return Rules 《周年报表规则》 
Cb!`0%G  
annual review of consumer prices 每年消费物价回顾 od|N-
R  
annual roll-forward basis 逐年延展方式 Ae,2Xi  
annual salary 年薪 64IeCAMVo  
annual statement 年度报表；年度决算表 eB}
sg4  
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 &kmd<  
annuitant 年金受益人 a78;\{&L'  
annuity 年金 zEA{%)W  
annuity contract 年金合约 Vj9`[1}1Z  
annuity on human life 人寿年金 Yg]FF`{p=  
antecedent debt 先前的债项 Ugee?;]lu  
ante-dated cheque 倒填日期支票 g&5pfrC [  
anticipated expenditure 预期开支 AVdd?Ew  
anticipated net profit 预期纯利 reD[j,i&t.  
anticipated revenue 预期收入 O23]! S<;  
anti-inflation measure 反通货膨胀措施 7J)a"d^e  
anti-inflationary stance 反通货膨胀立场 -jklH/gF\%  
apparent deficit 表面赤字 o i,
g  
apparent financial solvency 表面偿债能力 V2<k0@y  
apparent partner 表面合伙人 P+_\}u;  
application for personal assessment 个人入息课税申请书 eO"\UDBV  
application of fund 资金应用 PN)TX~}  
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 {H"=PYR  
appointed actuary 委任精算师 )f_"`FH0d  
appointed auditor 委任核数师；委任审计师 %\s#e  
appointed trustee 委任的受托人 yx`r;|ds}  
appointer 委任人 XEe+&VQmY  
apportioned pro rata 按比例分摊 FSXKH{Z  
apportionment 分配；分摊 7lBQd(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b;t}7.V'%  
apportionment formula 分摊方程式 O!@KM;  
apportionment of estate duty 遗产税的分摊 da
7x 1n$D  
appraisal 估价；评估 {f6A[ZO;J  
appreciable growth 可观增长 Vq;{+j(  
appreciable impact 显着影响 ES2d9/]p-  
appreciable increase 可观增长 3GuMiht5  
appreciation 增值；升值 wft:eQ  
appreciation against other currencies 相对其他货币升值 x]
jdx#'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Lqf#,J  
appreciation tax 增值税 ;74DT  
appropriation 拨款；拨用；拨付 ZLFdnC@  
appropriation account 拨款帐目 /=O+/)l`  
Appropriation Bill 拨款法案 30T:* I|  
appropriation-in-aid system 补助拨款办法 @,f,tk=\S  
approved assets 核准资产 Fr Q-v]c  
approved basket stock 认可一篮子证券 Y9c9/_CSj  
approved budget 核准预算 bI6V &Dd  
approved charitable donation 认可慈善捐款 |^&2zyUj/  
approved charitable institution 认可慈善机构 e"&9G}.f  
approved currency 核准货币；认可货币 .ubbNp_LU  
approved estimates 核准预算 GE|^ryh  
approved estimates of expenditure 核准开支预算 2>_LX!kyP]  
approved overseas insurer 核准海外保险人 ZkVvL4yIK  
approved overseas trust company 核准海外信托公司 H
S7 G_  
approved pooled investment fund 核准汇集投资基金 5)
zj){wL  
approved provident fund scheme 认可公积金计划 ,`B>}
  
approved provision 核准拨款 aN);P>
 
approved redeemable share 核准可赎回股份 ;V(}F!U\z  
approved regional stock 认可地区性证券 Ga/\kO)x_  
approved retirement scheme 认可退休金计划 onypwfIk)t  
approved subordinated loan 核准附属贷款 C Wl95g  
arbitrage 套戥；套汇；套利 gT\y&   
arbitrageur 套戥者；套汇者 E9+O\"e9  
arbitrary amount 临时款项 eRWF7`HH+  
arrangement 措施；安排；协定 =v#A&IPA'  
arrears 欠款 @'| 6lG  
arrears of pay 欠付薪酬 \crb&EgID  
arrears of revenue 逾期未收税款；逾期未收的帐项 z@S8H6jM)S  
articles of association 组织章程；组织细则；组织章程细则 ;>x1)|n5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~a0}  
ascertainment of profit 确定利润 ]KV8u1H>  
"Asia Clear" “亚洲结算系统”