[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 iMYvCw/t6  
allotment notice 股份配售通知；配股通知 E&jngxlN  
allotment of shares 股份分配 dGrOw)  
allowable 可获宽免；免税的 I?Hj,lN  
allowable business loss 可扣除的营业亏损 .9S  
allowable expenses 可扣税的支出 ` L6H2:pf  
allowance 免税额；津贴；备抵；准备金 \bZbz/+D  
allowance for debts 债项的免税额 >dn[oS,  
allowance for depreciation by wear and tear 耗损折旧免税额 ;xXHSxa:=W  
allowance for funeral expenses 殡殓费的免税额 g=:%j5?.e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u,*$n'l]  
allowance for repairs and outgoings 修葺及支出方面的免税额 JIjqGxR  
allowance to debtor 给债务人的津贴 rKP" |+^  
alteration of capital 资本更改 
gU0}.b  
alternate trustee 候补受托人 7a->"W  
amalgamation 合并 76 #  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #<M
LW4P  
ambit of charges 征税范围；收费范围 AW!|xA6'`:  
amended valuation 经修订的估值 XGk8Ki3w  
American Commodities Exchange 美国商品交易所 ?so3Kj6H  
American Express Bank Limited 美国运通银行 ig7)VKr  
American Stock Exchange 美国证券交易所 UW. F1)  
amortization 摊销 RT F9;]Ti  
amount due from banks 存放银行同业的款项 n)8bkcZCp+  
amount due from banks abroad 存放海外银行同业的款项 GL.& g{$#+  
amount due from holding companies 控股公司欠款 72@8M  
amount due from local banks 存放本港银行同业的款项 ak;fCx&  
amount due to banks 银行同业的存款 u%JM0180  
amount due to banks abroad 海外银行同业的存款 @L,T/m-HF  
amount due to holding companies 控股公司存款 HEhdV
5B  
amount due to local banks 本港银行同业的存款 p}}}~ l
C/  
amount due to outport banks 外埠银行同业的存款 /1gKc}rB2  
amount for note issue 发行纸币的款额 <xOpm8  
amount of bond 担保契据的款额   rPZ<  
amount of consideration 代价款额 @$F(({?  
amount of contribution 供款数额 iShB^  
amount of indebtedness 负债款额 ~i=/@;wRp  
amount of principal of the loan 贷款本金额 f]0kG  
amount of rates chargeable 应征差饷数额 s@'};E^]@r  
amount of share capital 股本额 {Ejv8UdA9  
amount of sums assured 承保款额 pz:$n_XC}  
amount of variation 变动幅度 7?]gUrE  
amount of vote 拨款数额 #z6RzZ u  
amount payable 应付款额 [64K?l0&  
amount receivable 应收款额 |0b$60m$!t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G$xuHHZ'  
analysis 分析 EJNj.c-#  
ancillary risk 附属风险 yaa+j8s]  
annual account 周年帐目；周年帐目报表；年度决算；年结 nsaf6y&E  
annual accounting date 年结日期 q(\$-Dk.Vv  
annual allowance 每年免税额；年积金；年度津贴；年津 {MO`0n; rt  
annual balance 年度余额 k(3s^B  
annual disposable income 每年可动用收入 Ra;e#)7X  
annual estimates 周年预算 3
Nsb@0  
annual fee 年费 SrN0f0  
annual general meeting 周年大会 13}=;4O  
annual growth rate 年增率；每年增长率 6aX m9J  
annual long-term supplement 长期个案每年补助金 :{E3H3  
annual pensionable emolument 可供计算退休金的年薪 )tz8(S  
annual report 年报 &dbX>u q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X. UN=lu  
annual return 周年报表；周年申报表；每年报税表格 mucY+k1>g  
Annual Return Rules 《周年报表规则》 kVe^g
]F  
annual review of consumer prices 每年消费物价回顾 2j=3i
@  
annual roll-forward basis 逐年延展方式 Zdr +{-  
annual salary 年薪 "sUe:F;  
annual statement 年度报表；年度决算表 B>o#eW  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 D4c}z#}*0  
annuitant 年金受益人 z }R-J/xr2  
annuity 年金 c42p>}P[  
annuity contract 年金合约 @Ys(j$U't  
annuity on human life 人寿年金 8:huWjh]M  
antecedent debt 先前的债项 s%H5Qa+Uh  
ante-dated cheque 倒填日期支票 deda=%w
0  
anticipated expenditure 预期开支 $B2* x$  
anticipated net profit 预期纯利 1k-^LdDj  
anticipated revenue 预期收入 3-hu'xSU  
anti-inflation measure 反通货膨胀措施 v
)%EG  
anti-inflationary stance 反通货膨胀立场 VtZ  
apparent deficit 表面赤字 {SqY77  
apparent financial solvency 表面偿债能力 rfXM*h  
apparent partner 表面合伙人 FnvN 4h{S  
application for personal assessment 个人入息课税申请书 b3#c0
GL  
application of fund 资金应用 2^[fUzL?  
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 QEQ8gfN9>  
appointed actuary 委任精算师 f2uog$Hk  
appointed auditor 委任核数师；委任审计师 yJ/m21f  
appointed trustee 委任的受托人 h:
a5FK@  
appointer 委任人 +M-' K19  
apportioned pro rata 按比例分摊 {pd%
I  
apportionment 分配；分摊 JBeC\ \QX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 RLw=y{%p  
apportionment formula 分摊方程式 j<"0ym)A  
apportionment of estate duty 遗产税的分摊 _ &19OD
%  
appraisal 估价；评估 K{x<zv&
,  
appreciable growth 可观增长 H1s{JJAM>i  
appreciable impact 显着影响 TG{=~2  
appreciable increase 可观增长 }{bO~L7
 
appreciation 增值；升值 4{}u PbS  
appreciation against other currencies 相对其他货币升值 I@pnZ-5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h'MX{Wm.  
appreciation tax 增值税 dm8veKW'l  
appropriation 拨款；拨用；拨付 /n@_Ihx  
appropriation account 拨款帐目 v;JY;Uh|  
Appropriation Bill 拨款法案 ?r k3oa-  
appropriation-in-aid system 补助拨款办法 L7X._XBO[  
approved assets 核准资产 H+zQz8zMC  
approved basket stock 认可一篮子证券 y{!`4CxF  
approved budget 核准预算 $daI++v`  
approved charitable donation 认可慈善捐款 vkc(-n  
approved charitable institution 认可慈善机构 l"CHI*  
approved currency 核准货币；认可货币 RNl%n}  
approved estimates 核准预算 Pkc4=i,`A  
approved estimates of expenditure 核准开支预算 rya 4sxCh  
approved overseas insurer 核准海外保险人 `zZ=#p/  
approved overseas trust company 核准海外信托公司 $`{}4,5M  
approved pooled investment fund 核准汇集投资基金 dWI/X  
approved provident fund scheme 认可公积金计划 ?9mWMf%t  
approved provision 核准拨款 x03GJy5  
approved redeemable share 核准可赎回股份 ir \d8.  
approved regional stock 认可地区性证券 o~mY,7@a  
approved retirement scheme 认可退休金计划 b.8HGt<%  
approved subordinated loan 核准附属贷款 ;6fkG/
T  
arbitrage 套戥；套汇；套利 CUlANd"  
arbitrageur 套戥者；套汇者 V0wK.^]+}/  
arbitrary amount 临时款项 -S)
HB$8  
arrangement 措施；安排；协定 1?E\2t&K  
arrears 欠款 1V FAfv%}  
arrears of pay 欠付薪酬 {7Dc(gNS  
arrears of revenue 逾期未收税款；逾期未收的帐项 OWtN=Gk  
articles of association 组织章程；组织细则；组织章程细则 _ky!4^B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pC_2_,6$  
ascertainment of profit 确定利润 C\$7C5/  
"Asia Clear" “亚洲结算系统”