[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 &+;z`A'|8  
allotment notice 股份配售通知；配股通知 fa9c!xDt  
allotment of shares 股份分配 <x@brXA  
allowable 可获宽免；免税的 S"0<`{Gv  
allowable business loss 可扣除的营业亏损 ukb2[mb*u  
allowable expenses 可扣税的支出 'AU(WHf  
allowance 免税额；津贴；备抵；准备金 }wRHNBaEB  
allowance for debts 债项的免税额 ts/rV#s~  
allowance for depreciation by wear and tear 耗损折旧免税额 #8iRWm0*6  
allowance for funeral expenses 殡殓费的免税额 p&~8N#I#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H+y(W5|2/X  
allowance for repairs and outgoings 修葺及支出方面的免税额 CIAHsbn.A  
allowance to debtor 给债务人的津贴 C"no>A^  
alteration of capital 资本更改 aF1i!Z  
alternate trustee 候补受托人 l\<*9m<  
amalgamation 合并 {^zieP!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _]:wltPv  
ambit of charges 征税范围；收费范围 C1_':-4  
amended valuation 经修订的估值 }bIbMEMn  
American Commodities Exchange 美国商品交易所 T {Q]  
American Express Bank Limited 美国运通银行 }@%A@ A{R  
American Stock Exchange 美国证券交易所 sc dU  
amortization 摊销 xD+n2:I{  
amount due from banks 存放银行同业的款项 vpu20?E>5z  
amount due from banks abroad 存放海外银行同业的款项 |2
w,Np-  
amount due from holding companies 控股公司欠款 I:M]#aFD  
amount due from local banks 存放本港银行同业的款项 }qU(G3  
amount due to banks 银行同业的存款 k/bY>FY2r  
amount due to banks abroad 海外银行同业的存款 zMlW)NB'  
amount due to holding companies 控股公司存款 ?IgM=@  
amount due to local banks 本港银行同业的存款 9>,$q"M}?  
amount due to outport banks 外埠银行同业的存款 B>sSl1opI  
amount for note issue 发行纸币的款额 ^y:!=nX ^  
amount of bond 担保契据的款额 a{*r^m'N  
amount of consideration 代价款额 i i&kfy  
amount of contribution 供款数额 p2T <nP<Pt  
amount of indebtedness 负债款额 ('k;Ikut  
amount of principal of the loan 贷款本金额 \yD r  
amount of rates chargeable 应征差饷数额 Yzo_ZvL  
amount of share capital 股本额 klSzm
i4M  
amount of sums assured 承保款额 > Q[L,I  
amount of variation 变动幅度 PNVYW?l  
amount of vote 拨款数额 oAaUX
kQE  
amount payable 应付款额 V`:iun^f  
amount receivable 应收款额 ^APPWQUl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6aC'\8{h  
analysis 分析 ,m ^q>  
ancillary risk 附属风险 $&IF#uDf  
annual account 周年帐目；周年帐目报表；年度决算；年结 fCg"tckE  
annual accounting date 年结日期 K(bid0Y  
annual allowance 每年免税额；年积金；年度津贴；年津 cTlitf9  
annual balance 年度余额 |VC|@ Q  
annual disposable income 每年可动用收入 3%`asCW$  
annual estimates 周年预算 7nr+X Os  
annual fee 年费 I!\;NVhv  
annual general meeting 周年大会 {|dU
|h  
annual growth rate 年增率；每年增长率 l6o?(!:!%  
annual long-term supplement 长期个案每年补助金 ,c3gW
2E  
annual pensionable emolument 可供计算退休金的年薪 66RqjP '2  
annual report 年报 [fVtQ@-S!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Tgxxm  
annual return 周年报表；周年申报表；每年报税表格 n`'v8 `a]  
Annual Return Rules 《周年报表规则》 d3%1P)  
annual review of consumer prices 每年消费物价回顾 "^ ?|=sQ  
annual roll-forward basis 逐年延展方式 !{On_>`,  
annual salary 年薪 m3o+iY
kMD  
annual statement 年度报表；年度决算表 St9+/Md=jQ  
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 u~ %xU~v  
annuitant 年金受益人 jGV+ ~a  
annuity 年金 8Ter]0M&  
annuity contract 年金合约 ]*fiLYe9  
annuity on human life 人寿年金 o]L
n:kl  
antecedent debt 先前的债项 #L,>)XkjS  
ante-dated cheque 倒填日期支票 sT&O%(  
anticipated expenditure 预期开支 c{7<z9U  
anticipated net profit 预期纯利 SU.9;I !  
anticipated revenue 预期收入 LHy-y%?i  
anti-inflation measure 反通货膨胀措施 |n9q4*dN  
anti-inflationary stance 反通货膨胀立场 h5@v:4Jjo~  
apparent deficit 表面赤字 N%3 G\|~Q  
apparent financial solvency 表面偿债能力 0LQ|J(u  
apparent partner 表面合伙人 {~cG'S Y%  
application for personal assessment 个人入息课税申请书 kd0~@rPL  
application of fund 资金应用 ChVur{jR  
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 "0BuQ{CQ  
appointed actuary 委任精算师 2y_R05O0  
appointed auditor 委任核数师；委任审计师 oXKH,r  
appointed trustee 委任的受托人 QY$Z,#V)  
appointer 委任人 iEe<+Eyns  
apportioned pro rata 按比例分摊 pxj}% LH  
apportionment 分配；分摊 NhP&sQO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CqF=5z:A  
apportionment formula 分摊方程式 [X9s\H  
apportionment of estate duty 遗产税的分摊 V%kZ-P*  
appraisal 估价；评估 C
uS"Wj  
appreciable growth 可观增长 DM*GvBdR  
appreciable impact 显着影响 ,B^NH7A:  
appreciable increase 可观增长 |dP[_nh?  
appreciation 增值；升值 ez2rCpA  
appreciation against other currencies 相对其他货币升值 ux8:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S`N_},  
appreciation tax 增值税 FNQR sNi  
appropriation 拨款；拨用；拨付 ?/EyfTex  
appropriation account 拨款帐目 ,7wxVR%Ys  
Appropriation Bill 拨款法案 V={`k$p  
appropriation-in-aid system 补助拨款办法 f;Cu@z{b  
approved assets 核准资产 ="M7F0k  
approved basket stock 认可一篮子证券 /CXrxeo  
approved budget 核准预算
_b ~XBn  
approved charitable donation 认可慈善捐款 ;'\#+GZ9p  
approved charitable institution 认可慈善机构 \&|zD"*  
approved currency 核准货币；认可货币 w-[A"M]I  
approved estimates 核准预算 ^:c:~F6J  
approved estimates of expenditure 核准开支预算 p-KMELB  
approved overseas insurer 核准海外保险人 !;[cm|<E  
approved overseas trust company 核准海外信托公司 ;p$KM-?2D  
approved pooled investment fund 核准汇集投资基金 OJ2O?Te8  
approved provident fund scheme 认可公积金计划 wK0= I\WN9  
approved provision 核准拨款 g%Yw Dr=0t  
approved redeemable share 核准可赎回股份 !'yl
h8}  
approved regional stock 认可地区性证券 8ec6J*b  
approved retirement scheme 认可退休金计划 z}L3//  
approved subordinated loan 核准附属贷款 jjs1Vj1@<  
arbitrage 套戥；套汇；套利 /MHml0u  
arbitrageur 套戥者；套汇者 &n5Lc`  
arbitrary amount 临时款项 G:n,u$2a<  
arrangement 措施；安排；协定 %Pz'D6 /  
arrears 欠款 kX\\t.nH  
arrears of pay 欠付薪酬 ]["=K!la:  
arrears of revenue 逾期未收税款；逾期未收的帐项 .:<-E%  
articles of association 组织章程；组织细则；组织章程细则 hH=H/L_Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wZ^7#yX>  
ascertainment of profit 确定利润 9 `3%o9V9Y  
"Asia Clear" “亚洲结算系统”