[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 3UQBIrQ  
allotment notice 股份配售通知；配股通知 xvWP^Qkb  
allotment of shares 股份分配 W=#jtU`:5  
allowable 可获宽免；免税的 r'|ei,  
allowable business loss 可扣除的营业亏损 az }zoFl  
allowable expenses 可扣税的支出 <I?f=[  
allowance 免税额；津贴；备抵；准备金 fkk9&QB%(  
allowance for debts 债项的免税额 od!s5f!  
allowance for depreciation by wear and tear 耗损折旧免税额 e-xT.RnQ  
allowance for funeral expenses 殡殓费的免税额 O|9Nl*rXz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4VA]S  
allowance for repairs and outgoings 修葺及支出方面的免税额 "HJQAy?W  
allowance to debtor 给债务人的津贴 xo-{N[r  
alteration of capital 资本更改 FELW?Q?k  
alternate trustee 候补受托人 =*UVe%N4  
amalgamation 合并 k<o<!   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K)\D,5X^  
ambit of charges 征税范围；收费范围 O "Aeg|  
amended valuation 经修订的估值 {=Py|N\\t  
American Commodities Exchange 美国商品交易所 '81Rwp  
American Express Bank Limited 美国运通银行 ~jWp D7px  
American Stock Exchange 美国证券交易所 mndEB!b  
amortization 摊销 6Tq2WZ}<'  
amount due from banks 存放银行同业的款项 &Ci_wDJ   
amount due from banks abroad 存放海外银行同业的款项 \pI ,6$'  
amount due from holding companies 控股公司欠款 g,RhUt9  
amount due from local banks 存放本港银行同业的款项 1P BnGQYM  
amount due to banks 银行同业的存款 N B8Yn\{B  
amount due to banks abroad 海外银行同业的存款 )R@Y$*fm  
amount due to holding companies 控股公司存款 "/hLZl  
amount due to local banks 本港银行同业的存款 dVJ9cJ9^  
amount due to outport banks 外埠银行同业的存款 eI-FJ/CJ  
amount for note issue 发行纸币的款额 {PL,3EBG  
amount of bond 担保契据的款额 X`]>J5  
amount of consideration 代价款额 a^&RV5o  
amount of contribution 供款数额 9q
^7%b,  
amount of indebtedness 负债款额 V* ,u;*  
amount of principal of the loan 贷款本金额 Wl,I%<&j}  
amount of rates chargeable 应征差饷数额 Hjy4tA7,l  
amount of share capital 股本额 ,(+ZD@Rg  
amount of sums assured 承保款额 %VrMlG4hx  
amount of variation 变动幅度 AUaupNN  
amount of vote 拨款数额 /DSy/p0%  
amount payable 应付款额 7l '1  
amount receivable 应收款额 n8&x=Z}Xs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )VG_Y9;Xk:  
analysis 分析 7P52r  
ancillary risk 附属风险 woU3W
S0  
annual account 周年帐目；周年帐目报表；年度决算；年结 gdqED}v  
annual accounting date 年结日期 Ap}`Q(.  
annual allowance 每年免税额；年积金；年度津贴；年津 Mi[,-8Sk  
annual balance 年度余额 \JF 2'm\M  
annual disposable income 每年可动用收入 &{x`K4N  
annual estimates 周年预算 "N=q>jaX  
annual fee 年费 ]mi)x63^  
annual general meeting 周年大会 hnv0Loe.IW  
annual growth rate 年增率；每年增长率 tkdyR1-  
annual long-term supplement 长期个案每年补助金 YgkQF0+  
annual pensionable emolument 可供计算退休金的年薪 d5=yAn-+=  
annual report 年报 ("J_< p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %S%0/  
annual return 周年报表；周年申报表；每年报税表格 x=1Sbs w{  
Annual Return Rules 《周年报表规则》 Nw3IDy~T  
annual review of consumer prices 每年消费物价回顾 S|BS;VY  
annual roll-forward basis 逐年延展方式 NV3oJ0f&2  
annual salary 年薪 VmTgD96  
annual statement 年度报表；年度决算表 R9Y{kk0M  
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 y)`q% J&  
annuitant 年金受益人 H4e2#]*i7  
annuity 年金 Nb
m$ta  
annuity contract 年金合约 CDFkH  
annuity on human life 人寿年金 uU8L93  
antecedent debt 先前的债项 sO&eV68 [  
ante-dated cheque 倒填日期支票 5S #6{Y =  
anticipated expenditure 预期开支 w8-L2)Q}I  
anticipated net profit 预期纯利 N*Xl0m(Q  
anticipated revenue 预期收入 o@|kq1m8  
anti-inflation measure 反通货膨胀措施
`J
l_'P}  
anti-inflationary stance 反通货膨胀立场 ze#ncnMo  
apparent deficit 表面赤字 S%w67sGl4n  
apparent financial solvency 表面偿债能力 9OM&&Ue<E  
apparent partner 表面合伙人 lp]q%P  
application for personal assessment 个人入息课税申请书 Eqt>_n8  
application of fund 资金应用 I,?!NzB  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 { *Wc`ZBY  
appointed actuary 委任精算师 au7@-_  
appointed auditor 委任核数师；委任审计师 FHZQyO<|  
appointed trustee 委任的受托人 +L}R|ihkI  
appointer 委任人 x>[ gShAV!  
apportioned pro rata 按比例分摊 +PHuQ  
apportionment 分配；分摊 G4,BcCPQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +D#.u^  
apportionment formula 分摊方程式 2}#VB; B  
apportionment of estate duty 遗产税的分摊 z~yLc{M  
appraisal 估价；评估 Z , 98  
appreciable growth 可观增长 d/Fy0=0  
appreciable impact 显着影响 [N*`3UZk"  
appreciable increase 可观增长 BKW%/y"  
appreciation 增值；升值  lJBZ0  
appreciation against other currencies 相对其他货币升值 ]\J(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [AAIBb+U  
appreciation tax 增值税 v7D 3aWoe  
appropriation 拨款；拨用；拨付 X0%BE!  
appropriation account 拨款帐目 {=kW?  
Appropriation Bill 拨款法案 78u=Jz6  
appropriation-in-aid system 补助拨款办法 N'0fB`:kz  
approved assets 核准资产 qk\LfRbj  
approved basket stock 认可一篮子证券 HlX2:\\  
approved budget 核准预算 ]4&B*
]j  
approved charitable donation 认可慈善捐款 FGRG?d4?h  
approved charitable institution 认可慈善机构 ' ui`EL%  
approved currency 核准货币；认可货币 [E/^bM+  
approved estimates 核准预算 F}_Zh9/$(  
approved estimates of expenditure 核准开支预算 Bd*\|M  
approved overseas insurer 核准海外保险人 5?gZw;yiv%  
approved overseas trust company 核准海外信托公司 /Oa.@53tK6  
approved pooled investment fund 核准汇集投资基金 R2nDK7j  
approved provident fund scheme 认可公积金计划 ZZF\;  
approved provision 核准拨款 #'h(o/hz&&  
approved redeemable share 核准可赎回股份 vTYgWR ,h  
approved regional stock 认可地区性证券 ;WsV.n  
approved retirement scheme 认可退休金计划 o|c"W}W  
approved subordinated loan 核准附属贷款 )]
m_ L$9  
arbitrage 套戥；套汇；套利 ZfIeq<8_  
arbitrageur 套戥者；套汇者 +8
V|  
arbitrary amount 临时款项 kZvh<NFh_  
arrangement 措施；安排；协定 =`BPGfCb  
arrears 欠款 ]7_O#MY1  
arrears of pay 欠付薪酬 |:d:uj/  
arrears of revenue 逾期未收税款；逾期未收的帐项 <<9Y=%C+  
articles of association 组织章程；组织细则；组织章程细则 I KDh)Zm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WevXQ-eKm  
ascertainment of profit 确定利润 T1~,.(#  
"Asia Clear" “亚洲结算系统”