[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 ?Xpk"N7  
allotment notice 股份配售通知；配股通知 ?6"U('y>n  
allotment of shares 股份分配 V.8Vy1$  
allowable 可获宽免；免税的 \DlMOG  
allowable business loss 可扣除的营业亏损 p+ReQ. 5|  
allowable expenses 可扣税的支出 pzt<[;  
allowance 免税额；津贴；备抵；准备金 $$Tf1hIg  
allowance for debts 债项的免税额 cY+fZ=  
allowance for depreciation by wear and tear 耗损折旧免税额 AaU!a  
allowance for funeral expenses 殡殓费的免税额 uo?R;fX26  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }@.@k6`n  
allowance for repairs and outgoings 修葺及支出方面的免税额 W)Mz1v #s  
allowance to debtor 给债务人的津贴 mph9/ %]S  
alteration of capital 资本更改 6W:]'L4!  
alternate trustee 候补受托人 ouyZh0G  
amalgamation 合并 G
_qt~U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -+i7T^ @|  
ambit of charges 征税范围；收费范围 Gv]94$'J9  
amended valuation 经修订的估值 1Z?uT[kR  
American Commodities Exchange 美国商品交易所 ;Tk/}Od!VN  
American Express Bank Limited 美国运通银行 djoP`r  
American Stock Exchange 美国证券交易所 8B+C[Q:+'  
amortization 摊销 P_H2[d&/>D  
amount due from banks 存放银行同业的款项 'I}wN5`  
amount due from banks abroad 存放海外银行同业的款项 H6 ,bpjY  
amount due from holding companies 控股公司欠款 'A3*[e|OS  
amount due from local banks 存放本港银行同业的款项 %
<8?$-[  
amount due to banks 银行同业的存款 :RDk{^b)  
amount due to banks abroad 海外银行同业的存款 P}=n^*8(I  
amount due to holding companies 控股公司存款 'Sgz\=K  
amount due to local banks 本港银行同业的存款 ^N^s| c'  
amount due to outport banks 外埠银行同业的存款 J@i9)D_  
amount for note issue 发行纸币的款额 9*~";{O.Oa  
amount of bond 担保契据的款额 A:4&XRYZY  
amount of consideration 代价款额 89KFZ[.}]  
amount of contribution 供款数额 ?N9Z;_&^.  
amount of indebtedness 负债款额 ^} Y}Iz  
amount of principal of the loan 贷款本金额 PYNY1 |3  
amount of rates chargeable 应征差饷数额 InRRcn(  
amount of share capital 股本额 (Qo
jIdHt  
amount of sums assured 承保款额 ,c`Wmp^AY  
amount of variation 变动幅度 w87$p821  
amount of vote 拨款数额 X]2x0  
amount payable 应付款额  E:uTjXt  
amount receivable 应收款额 :_F 8O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }4piZ ch  
analysis 分析 UCj<FN `  
ancillary risk 附属风险 ml)\RL  
annual account 周年帐目；周年帐目报表；年度决算；年结 7/KK}\NE  
annual accounting date 年结日期 *Jt+-ZM  
annual allowance 每年免税额；年积金；年度津贴；年津 V@y&n1?6  
annual balance 年度余额 s`G}MU  
annual disposable income 每年可动用收入 u^i3@JuX  
annual estimates 周年预算 y"8,jm  
annual fee 年费 <Mj{pN3  
annual general meeting 周年大会 MOytxl:R  
annual growth rate 年增率；每年增长率 #Ry Ta /L  
annual long-term supplement 长期个案每年补助金 BaUuDo/ZO  
annual pensionable emolument 可供计算退休金的年薪 x&JD ~,Y  
annual report 年报 hhWy
-fP#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X$~T*l0  
annual return 周年报表；周年申报表；每年报税表格 4$mtc*tzT  
Annual Return Rules 《周年报表规则》 eA``fpr  
annual review of consumer prices 每年消费物价回顾 B+jh|@-  
annual roll-forward basis 逐年延展方式 B>S>t5$  
annual salary 年薪 M+j*5wNy  
annual statement 年度报表；年度决算表 y,OG9iD:h  
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 S{)K_x  
annuitant 年金受益人 uvR l`"Y  
annuity 年金 p)z#%BY56  
annuity contract 年金合约 ={]POL\ A  
annuity on human life 人寿年金 sV0NDM0  
antecedent debt 先前的债项 N9*QQ0  
ante-dated cheque 倒填日期支票 ]Nssn\X7  
anticipated expenditure 预期开支 C7AD1rl  
anticipated net profit 预期纯利 9pr.`w  
anticipated revenue 预期收入 sk:B;.z  
anti-inflation measure 反通货膨胀措施 O0_RW`69  
anti-inflationary stance 反通货膨胀立场 / $s(OFbi#  
apparent deficit 表面赤字 n{{"+;oR  
apparent financial solvency 表面偿债能力 @A`j Wao  
apparent partner 表面合伙人 amX1idHo^  
application for personal assessment 个人入息课税申请书 &U`ug"/k  
application of fund 资金应用  !I&,!$  
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 z6,E}
Y  
appointed actuary 委任精算师 Wl+spWqW  
appointed auditor 委任核数师；委任审计师 M '%zA;Wl  
appointed trustee 委任的受托人  M_%c9g@x  
appointer 委任人 +7AH|v8  
apportioned pro rata 按比例分摊 K3WaBcm  
apportionment 分配；分摊 m fffOG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s +qodb+  
apportionment formula 分摊方程式 8\C][ y  
apportionment of estate duty 遗产税的分摊 +%WW8OX  
appraisal 估价；评估 rz`"$g+#  
appreciable growth 可观增长 ox\D04:M  
appreciable impact 显着影响 C9""sVs  
appreciable increase 可观增长 }L%2K"8?}  
appreciation 增值；升值 [~G1Rz\h  
appreciation against other currencies 相对其他货币升值 .LnknjC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,)TnIByM  
appreciation tax 增值税 3Of!Ykf=  
appropriation 拨款；拨用；拨付 u]`0QxvZ  
appropriation account 拨款帐目 '{.8tT?tJ  
Appropriation Bill 拨款法案 C(z'oi:f  
appropriation-in-aid system 补助拨款办法 ;R<V-gab  
approved assets 核准资产 kkMChe};5  
approved basket stock 认可一篮子证券 rQ2TPX<?a  
approved budget 核准预算 *WFd[ cKE  
approved charitable donation 认可慈善捐款 1{a4zGE?[  
approved charitable institution 认可慈善机构 t. (6tL]  
approved currency 核准货币；认可货币 9`"#OQPn1  
approved estimates 核准预算 PY3bn).uR  
approved estimates of expenditure 核准开支预算 KDV.ZSF7  
approved overseas insurer 核准海外保险人 3Z` wU  
approved overseas trust company 核准海外信托公司 BJ'pe[Xa5  
approved pooled investment fund 核准汇集投资基金 F!4V!VWA}  
approved provident fund scheme 认可公积金计划 hd(TKFL^y  
approved provision 核准拨款 %""h:1/S  
approved redeemable share 核准可赎回股份 %q9"2] cR  
approved regional stock 认可地区性证券 2|WM?V&  
approved retirement scheme 认可退休金计划 {^:NII]  
approved subordinated loan 核准附属贷款 SkCux  
arbitrage 套戥；套汇；套利 3-1a+7fD  
arbitrageur 套戥者；套汇者 ;+#Nb/
M  
arbitrary amount 临时款项 I36%oA  
arrangement 措施；安排；协定 y7rT[f/J  
arrears 欠款 _V0%JE'  
arrears of pay 欠付薪酬 7xux%:BN  
arrears of revenue 逾期未收税款；逾期未收的帐项 T{-gbo`Yji  
articles of association 组织章程；组织细则；组织章程细则 7fSNF7/+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mI:^lp  
ascertainment of profit 确定利润 ab.B?bx  
"Asia Clear" “亚洲结算系统”