[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 ?qLFaFt/  
allotment notice 股份配售通知；配股通知 LqoB 10Kc\  
allotment of shares 股份分配 6Z6'}BDP  
allowable 可获宽免；免税的 B:;pvW]  
allowable business loss 可扣除的营业亏损 ?wiCQ6*$  
allowable expenses 可扣税的支出 b9KP(
_  
allowance 免税额；津贴；备抵；准备金 G C),N\@Q  
allowance for debts 债项的免税额 [LjT*b i  
allowance for depreciation by wear and tear 耗损折旧免税额 VgG0VM  
allowance for funeral expenses 殡殓费的免税额 G ~^r)fm_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 eueH)Xkf  
allowance for repairs and outgoings 修葺及支出方面的免税额 SO|NaqWa  
allowance to debtor 给债务人的津贴 fNli  
alteration of capital 资本更改 6y%qVx#!  
alternate trustee 候补受托人 (lBCO?`fx  
amalgamation 合并 dUeN*Nq&(,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BOb">6C  
ambit of charges 征税范围；收费范围 B4c]}r+  
amended valuation 经修订的估值 |"X*@s\'  
American Commodities Exchange 美国商品交易所 U3ADsdn  
American Express Bank Limited 美国运通银行 uB]7G0g:  
American Stock Exchange 美国证券交易所 UN;H+gNnN  
amortization 摊销 :t"^6xt  
amount due from banks 存放银行同业的款项 (Du@ S  
amount due from banks abroad 存放海外银行同业的款项 o]J{{M'E  
amount due from holding companies 控股公司欠款 <Dl*l{zba  
amount due from local banks 存放本港银行同业的款项 gq4Tb c oA  
amount due to banks 银行同业的存款 =\&;Fi]  
amount due to banks abroad 海外银行同业的存款 ~NrG` D}  
amount due to holding companies 控股公司存款 U2tV4_ e  
amount due to local banks 本港银行同业的存款 _UMg[Um  
amount due to outport banks 外埠银行同业的存款 }WC[$Y_@  
amount for note issue 发行纸币的款额 [64:4/<}  
amount of bond 担保契据的款额 'Vzp2  
amount of consideration 代价款额  acajHs  
amount of contribution 供款数额 ="1Ind@w!  
amount of indebtedness 负债款额 GfxZ'VIn  
amount of principal of the loan 贷款本金额 $-OA'QwB]  
amount of rates chargeable 应征差饷数额 >a!/QMh  
amount of share capital 股本额 I*:%ni2  
amount of sums assured 承保款额
aD<A.Lhy  
amount of variation 变动幅度 59LZv-l  
amount of vote 拨款数额 *.ll<p+(-  
amount payable 应付款额 /wQy17g  
amount receivable 应收款额 -/wtI   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2@n{yYwy  
analysis 分析 e&|'I"  
ancillary risk 附属风险 KB3Htw%W[+  
annual account 周年帐目；周年帐目报表；年度决算；年结
LiC*@W  
annual accounting date 年结日期 |IeTqEu9  
annual allowance 每年免税额；年积金；年度津贴；年津 Avge eJi  
annual balance 年度余额 )!th7sH  
annual disposable income 每年可动用收入 |{z:IQLv  
annual estimates 周年预算 9%o32eo,3  
annual fee 年费 SXSgld2uS  
annual general meeting 周年大会 6C1#/  
annual growth rate 年增率；每年增长率 MD}w Y><C  
annual long-term supplement 长期个案每年补助金 2prU  
annual pensionable emolument 可供计算退休金的年薪
@+&LYy72  
annual report 年报 7cuE7"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m<<+  
annual return 周年报表；周年申报表；每年报税表格 ]g#:KAqz  
Annual Return Rules 《周年报表规则》 <O(4
TO  
annual review of consumer prices 每年消费物价回顾 mxvp3t\  
annual roll-forward basis 逐年延展方式 lF<]8m%F  
annual salary 年薪 /7(W?xOe  
annual statement 年度报表；年度决算表 NJ%P/\ C  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 KaLzg5is  
annuitant 年金受益人 6B8VfQ9[  
annuity 年金 iQ0KfoG?U  
annuity contract 年金合约 vz@A;t  
annuity on human life 人寿年金 U45e2~1!O  
antecedent debt 先前的债项 lB8-Z ow  
ante-dated cheque 倒填日期支票 %e8@*~h@  
anticipated expenditure 预期开支 [7:,?$tC  
anticipated net profit 预期纯利 XnH05LQ  
anticipated revenue 预期收入 y B81f  
anti-inflation measure 反通货膨胀措施 :p1u(hflS  
anti-inflationary stance 反通货膨胀立场 WqR&&gz  
apparent deficit 表面赤字 ,5P0S0*{  
apparent financial solvency 表面偿债能力 77 Q5d"sIi  
apparent partner 表面合伙人 eFB5=)l
d  
application for personal assessment 个人入息课税申请书 T )&A2q  
application of fund 资金应用 Gf%~{@7=u  
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 OW&!at  
appointed actuary 委任精算师 &Gc9VF]o  
appointed auditor 委任核数师；委任审计师 Vn SCz" ?3  
appointed trustee 委任的受托人 DcS+_>a\{l  
appointer 委任人 n.}ZkG0`  
apportioned pro rata 按比例分摊 [DYQ"A=)d  
apportionment 分配；分摊 Ky`qskvu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;_XFo&@  
apportionment formula 分摊方程式 nd`1m[7MNu  
apportionment of estate duty 遗产税的分摊 4XL^D~V  
appraisal 估价；评估 p .%]Q*8  
appreciable growth 可观增长 HRpte=`q  
appreciable impact 显着影响 f'F?MINJP  
appreciable increase 可观增长 +Z,;,5'5G  
appreciation 增值；升值 2/U.|*mH  
appreciation against other currencies 相对其他货币升值 ;t)
3F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3h]g}&k  
appreciation tax 增值税 7:e {;iG  
appropriation 拨款；拨用；拨付 xPdG*OcX!  
appropriation account 拨款帐目 s `e{}\  
Appropriation Bill 拨款法案 }czrj%6  
appropriation-in-aid system 补助拨款办法 V_)-#=J
 
approved assets 核准资产 ,S\CC{!  
approved basket stock 认可一篮子证券 {% 6}'  
approved budget 核准预算 "6A `
 q\  
approved charitable donation 认可慈善捐款 "BAK !N$9  
approved charitable institution 认可慈善机构 *nd!)t  
approved currency 核准货币；认可货币 v<k?Vu  
approved estimates 核准预算 (xycJ`N  
approved estimates of expenditure 核准开支预算 t <~h'U  
approved overseas insurer 核准海外保险人 ;2G*wR  
approved overseas trust company 核准海外信托公司 S*pGMuui  
approved pooled investment fund 核准汇集投资基金 yER(6V'\iQ  
approved provident fund scheme 认可公积金计划 NCveSP  
approved provision 核准拨款 XM
Z,Y
7  
approved redeemable share 核准可赎回股份 fT|.@%"vc  
approved regional stock 认可地区性证券 +8T?{ K  
approved retirement scheme 认可退休金计划 pR
<`H'  
approved subordinated loan 核准附属贷款 "2!&5s,1p  
arbitrage 套戥；套汇；套利 Z <oaK  
arbitrageur 套戥者；套汇者 D#aDv0b  
arbitrary amount 临时款项 7lTC{7C57  
arrangement 措施；安排；协定 Nd4f^Y  
arrears 欠款 EZgwF=lO  
arrears of pay 欠付薪酬 Y!xF;a  
arrears of revenue 逾期未收税款；逾期未收的帐项 LPXi+zj  
articles of association 组织章程；组织细则；组织章程细则 0J*??g-n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 H;mSkRD3N  
ascertainment of profit 确定利润 XE
 RUo  
"Asia Clear" “亚洲结算系统”