[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 tP7l ;EX4  
allotment notice 股份配售通知；配股通知 mD=x3d  
allotment of shares 股份分配 "1WwSh}Z  
allowable 可获宽免；免税的 c]#F^(-A`  
allowable business loss 可扣除的营业亏损 uq{w1 O5  
allowable expenses 可扣税的支出 jDOB (fE  
allowance 免税额；津贴；备抵；准备金 wwk=*X-8  
allowance for debts 债项的免税额 ^
vfp;  
allowance for depreciation by wear and tear 耗损折旧免税额 6-j><'  
allowance for funeral expenses 殡殓费的免税额 6|~N5E~SX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K-Y;[+#g1o  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z;-=x p
 
allowance to debtor 给债务人的津贴 8<{)|GoqB  
alteration of capital 资本更改 ~*ST fyFw  
alternate trustee 候补受托人 (TgLCT[@T  
amalgamation 合并 :$L^l{gT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <$qe2FtUq  
ambit of charges 征税范围；收费范围 OXT 5 y)   
amended valuation 经修订的估值 nj]l'~Y0  
American Commodities Exchange 美国商品交易所 ,l1A]Wx  
American Express Bank Limited 美国运通银行 ]>B>. s  
American Stock Exchange 美国证券交易所 |eU{cK~e^  
amortization 摊销 !EB<e5}8wK  
amount due from banks 存放银行同业的款项 ER;?[!  
amount due from banks abroad 存放海外银行同业的款项 lhZXq!2p  
amount due from holding companies 控股公司欠款 k><k|P[|  
amount due from local banks 存放本港银行同业的款项 e5W 8YNA  
amount due to banks 银行同业的存款 Pp#  
amount due to banks abroad 海外银行同业的存款 : M=0o<  
amount due to holding companies 控股公司存款 #{-B`FAQ  
amount due to local banks 本港银行同业的存款 .hPk}B/KV  
amount due to outport banks 外埠银行同业的存款 /g(WCKva  
amount for note issue 发行纸币的款额 avxr|uk  
amount of bond 担保契据的款额 R6eKI,y\"  
amount of consideration 代价款额 +-"uJIwMD  
amount of contribution 供款数额 KW`^uoY$  
amount of indebtedness 负债款额 ~>6d}7xs  
amount of principal of the loan 贷款本金额 |zd+ \o  
amount of rates chargeable 应征差饷数额 UNY O P{  
amount of share capital 股本额 L6<.> \^Z"  
amount of sums assured 承保款额 $`;1][OD  
amount of variation 变动幅度 (qo ?e2K  
amount of vote 拨款数额 wGy`0c]v?  
amount payable 应付款额 uW;[FTcqy$  
amount receivable 应收款额 )d(F]uV:y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?gYQE&M !  
analysis 分析
r`-=<@[  
ancillary risk 附属风险 .=G?Zd  
annual account 周年帐目；周年帐目报表；年度决算；年结 X/Sp!W-H  
annual accounting date 年结日期 l5P!9P  
annual allowance 每年免税额；年积金；年度津贴；年津 V?t56n Y}  
annual balance 年度余额 c6-~PKJ L  
annual disposable income 每年可动用收入 ?$$Xg3w_#  
annual estimates 周年预算 } B1f_T  
annual fee 年费  KEPNe(H  
annual general meeting 周年大会 t9l]ie{"o.  
annual growth rate 年增率；每年增长率 E>_N|j)9  
annual long-term supplement 长期个案每年补助金 y$$|_ l@  
annual pensionable emolument 可供计算退休金的年薪 D*0[7:NSO  
annual report 年报 "zE>+zRl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wHuz~y6  
annual return 周年报表；周年申报表；每年报税表格 80_}}op?8  
Annual Return Rules 《周年报表规则》 /M2U7^9``"  
annual review of consumer prices 每年消费物价回顾 6K7DZ96 L  
annual roll-forward basis 逐年延展方式 _|jEuif  
annual salary 年薪 F%< ZEVm  
annual statement 年度报表；年度决算表 SL[EOz#  
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 zQ~N(Jj?h  
annuitant 年金受益人 E %%iVFPX  
annuity 年金 #IvHxSo&  
annuity contract 年金合约 :@@aIFRv  
annuity on human life 人寿年金 u(W>HVEG  
antecedent debt 先前的债项 dkWV/DAm  
ante-dated cheque 倒填日期支票 0<FT=tKm  
anticipated expenditure 预期开支 A<}nXHs-  
anticipated net profit 预期纯利 :P8X?C63W]  
anticipated revenue 预期收入 -JfqY?Ue_2  
anti-inflation measure 反通货膨胀措施 xp*Wf#BF  
anti-inflationary stance 反通货膨胀立场 D FMf"_p  
apparent deficit 表面赤字 7TtDI=f  
apparent financial solvency 表面偿债能力 ]y9u5H^  
apparent partner 表面合伙人 {F=`IE3)w  
application for personal assessment 个人入息课税申请书 JA09 o(  
application of fund 资金应用 S'(IG m4  
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 U
! $/'Xi9  
appointed actuary 委任精算师 RF[Uy?es  
appointed auditor 委任核数师；委任审计师 +[Izz~_p  
appointed trustee 委任的受托人 d
vcLZK  
appointer 委任人 fl8eNiE|  
apportioned pro rata 按比例分摊 HDi_|{2^  
apportionment 分配；分摊 3!op'X!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GJ\bZ"vDo  
apportionment formula 分摊方程式 :#OaE,  
apportionment of estate duty 遗产税的分摊 .I Io   
appraisal 估价；评估 5SEGV
| %  
appreciable growth 可观增长 0nPg`@e.  
appreciable impact 显着影响 .npD<*  
appreciable increase 可观增长 Tmk'rOg5  
appreciation 增值；升值 ,(B/R8ZF~  
appreciation against other currencies 相对其他货币升值 V]Kk=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $\#wsI(  
appreciation tax 增值税 ,f~)CXNT?  
appropriation 拨款；拨用；拨付 s54AM]a{j  
appropriation account 拨款帐目 qtjx<`EK>  
Appropriation Bill 拨款法案 Am<){&XT ]  
appropriation-in-aid system 补助拨款办法 W[LQ$uj  
approved assets 核准资产 m~tv{#Y  
approved basket stock 认可一篮子证券 V#+M lN  
approved budget 核准预算 J ql$ g  
approved charitable donation 认可慈善捐款 79 \SbB  
approved charitable institution 认可慈善机构 [U,hb1Wi3  
approved currency 核准货币；认可货币 N97WI+`  
approved estimates 核准预算 Bxf&gDwjgr  
approved estimates of expenditure 核准开支预算 .7HEI;4  
approved overseas insurer 核准海外保险人 v2ab84 C*  
approved overseas trust company 核准海外信托公司 %<>|cO  
approved pooled investment fund 核准汇集投资基金 To;r#h  
approved provident fund scheme 认可公积金计划 2]5ux!Lqln  
approved provision 核准拨款 U9XOs)^  
approved redeemable share 核准可赎回股份 _6`H`zept  
approved regional stock 认可地区性证券 *iUR1V Y  
approved retirement scheme 认可退休金计划 ft$ 'UJ%j  
approved subordinated loan 核准附属贷款 2UMX%+ "J  
arbitrage 套戥；套汇；套利 R=C+]  
arbitrageur 套戥者；套汇者 ;vUw_M{P=)  
arbitrary amount 临时款项 qhmA)AWG>  
arrangement 措施；安排；协定 \98|.EG  
arrears 欠款 ;It 1i` !R  
arrears of pay 欠付薪酬 o;v
_vCLO  
arrears of revenue 逾期未收税款；逾期未收的帐项 fS4 R u  
articles of association 组织章程；组织细则；组织章程细则 d z\yP v~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rW2l+:@c  
ascertainment of profit 确定利润 RaA7 U   
"Asia Clear" “亚洲结算系统”