[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 FFHq':v  
allotment notice 股份配售通知；配股通知 }z3j7I   
allotment of shares 股份分配 h^M_yz-f  
allowable 可获宽免；免税的 Knq9"k  
allowable business loss 可扣除的营业亏损 x#rgFY,TY  
allowable expenses 可扣税的支出 O%bbyR2  
allowance 免税额；津贴；备抵；准备金 %uW=kr  
allowance for debts 债项的免税额 t@q'm.:uw<  
allowance for depreciation by wear and tear 耗损折旧免税额 &!!*xv-z  
allowance for funeral expenses 殡殓费的免税额 r*X,]\V0x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6{Wo5O{!\  
allowance for repairs and outgoings 修葺及支出方面的免税额 j8Z,:op  
allowance to debtor 给债务人的津贴 80x r
zv  
alteration of capital 资本更改 k+<945kC  
alternate trustee 候补受托人 Hbm 4oYN  
amalgamation 合并 L@
}PW)#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9}573M  
ambit of charges 征税范围；收费范围 &w@]\7L,:  
amended valuation 经修订的估值 h$cm:uks  
American Commodities Exchange 美国商品交易所 5&]5*;BvJ  
American Express Bank Limited 美国运通银行 NBikYxa  
American Stock Exchange 美国证券交易所 D6 B-#u!M  
amortization 摊销 ;KeU f(tH  
amount due from banks 存放银行同业的款项 TP }a9-9?  
amount due from banks abroad 存放海外银行同业的款项 Fq9YhR  
amount due from holding companies 控股公司欠款 h Yu6PWK  
amount due from local banks 存放本港银行同业的款项 *S$vSDJCW  
amount due to banks 银行同业的存款 7& M-^Ev  
amount due to banks abroad 海外银行同业的存款 hI[} -  
amount due to holding companies 控股公司存款 2RiJm"   
amount due to local banks 本港银行同业的存款 4{VO:(geZ  
amount due to outport banks 外埠银行同业的存款 m]p{]6h  
amount for note issue 发行纸币的款额 B#sCB&(  
amount of bond 担保契据的款额 "wUIsuG/p  
amount of consideration 代价款额
q+P@2FL  
amount of contribution 供款数额 rxY|&!f  
amount of indebtedness 负债款额 !avol/*  
amount of principal of the loan 贷款本金额 te_2"Z  
amount of rates chargeable 应征差饷数额 } ueFy<F  
amount of share capital 股本额 9zaNfs  
amount of sums assured 承保款额 J-W9Bamx  
amount of variation 变动幅度 AGBV7Kk  
amount of vote 拨款数额 )G[byBa  
amount payable 应付款额 Na\ZV|;*tu  
amount receivable 应收款额 e`*}?N4d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #]#9Xq  
analysis 分析 &kb`)F3nU  
ancillary risk 附属风险 C]^ Ep
  
annual account 周年帐目；周年帐目报表；年度决算；年结 kY0HP a  
annual accounting date 年结日期 Hv,|XE@Y  
annual allowance 每年免税额；年积金；年度津贴；年津 N?GTfN  
annual balance 年度余额 !_I1=yi  
annual disposable income 每年可动用收入 NvK9L.K  
annual estimates 周年预算 4GYi'  
annual fee 年费 *$p*'vR  
annual general meeting 周年大会 t)SZ2G1r  
annual growth rate 年增率；每年增长率 $8EEtr,!  
annual long-term supplement 长期个案每年补助金 TnW` #.f  
annual pensionable emolument 可供计算退休金的年薪 `oRyw6Sko  
annual report 年报 s!6lZ mPM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8%rD/b6`  
annual return 周年报表；周年申报表；每年报税表格 _]:b@gXUw  
Annual Return Rules 《周年报表规则》 q'3{M]Tk  
annual review of consumer prices 每年消费物价回顾 7h' C"rH  
annual roll-forward basis 逐年延展方式 /:|vJ|dJ  
annual salary 年薪 woI5aee|  
annual statement 年度报表；年度决算表 2.qPMqH  
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 C6+ 5G-Z  
annuitant 年金受益人 )f8>kz(  
annuity 年金
b?wrOS  
annuity contract 年金合约 _3IT3mb2n  
annuity on human life 人寿年金 ,@$5,rNf  
antecedent debt 先前的债项 "Ih3  
ante-dated cheque 倒填日期支票 \!KE_7HRu  
anticipated expenditure 预期开支 e=amh  
anticipated net profit 预期纯利 d0J/"<  
anticipated revenue 预期收入 iTxWXij  
anti-inflation measure 反通货膨胀措施 mF~T ?L"  
anti-inflationary stance 反通货膨胀立场 '|yx
B')  
apparent deficit 表面赤字 S"bN9?;#u  
apparent financial solvency 表面偿债能力 vu0Ql1  
apparent partner 表面合伙人 {i;,Io7W  
application for personal assessment 个人入息课税申请书 "1o{mvCkR  
application of fund 资金应用 d3%qYL_+a  
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 `Fqth^RK?p  
appointed actuary 委任精算师 5(;Y&?k  
appointed auditor 委任核数师；委任审计师 X'A`"}=_  
appointed trustee 委任的受托人 ;
`AB-  
appointer 委任人 X4!93  
apportioned pro rata 按比例分摊 !
$)reaS  
apportionment 分配；分摊 V 6}5^W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y6 (L=$+B  
apportionment formula 分摊方程式 
d<c29Y  
apportionment of estate duty 遗产税的分摊 U1\EwBK8*T  
appraisal 估价；评估 q` S ~w  
appreciable growth 可观增长 W]4Z4&  
appreciable impact 显着影响 A;cA|`b  
appreciable increase 可观增长 }G4I9Py  
appreciation 增值；升值 }n)0}U5;0  
appreciation against other currencies 相对其他货币升值 =%_=!%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @52#ZWy  
appreciation tax 增值税 S2X@t>u-  
appropriation 拨款；拨用；拨付 *F$@!ByV  
appropriation account 拨款帐目 VuLb9Kn  
Appropriation Bill 拨款法案 B>{%$@4  
appropriation-in-aid system 补助拨款办法 wm@m(ArE=  
approved assets 核准资产 (Y py}  
approved basket stock 认可一篮子证券 -jQ*r$iRE  
approved budget 核准预算 {lK2yi  
approved charitable donation 认可慈善捐款 N^ +q^iW  
approved charitable institution 认可慈善机构 a\sK{`|X*  
approved currency 核准货币；认可货币 lpi"@3  
approved estimates 核准预算 h!tpi`8\z  
approved estimates of expenditure 核准开支预算 '}agi.z  
approved overseas insurer 核准海外保险人 V
#G)w~   
approved overseas trust company 核准海外信托公司 T;M ;c.U  
approved pooled investment fund 核准汇集投资基金 Y9BQLu4F  
approved provident fund scheme 认可公积金计划 EBhdP  
approved provision 核准拨款 [;m@A\F  
approved redeemable share 核准可赎回股份 0E\#!L  
approved regional stock 认可地区性证券 .0dGS  
approved retirement scheme 认可退休金计划 .!1[I{KU  
approved subordinated loan 核准附属贷款 F .S^KK  
arbitrage 套戥；套汇；套利 #1dVp!?3T  
arbitrageur 套戥者；套汇者 6R :hsC$  
arbitrary amount 临时款项 %9YY \a {  
arrangement 措施；安排；协定 NuOA'e+i  
arrears 欠款 Xg~9<BGsi  
arrears of pay 欠付薪酬 ?HG[N7=j  
arrears of revenue 逾期未收税款；逾期未收的帐项 hpf0fU  
articles of association 组织章程；组织细则；组织章程细则 ss-W[|cH U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Nuqmp7C  
ascertainment of profit 确定利润 '2X$. ^aW  
"Asia Clear" “亚洲结算系统”