[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 G[jW
<'f  
allotment notice 股份配售通知；配股通知 iR"N13  
allotment of shares 股份分配 fhB}9i^]tg  
allowable 可获宽免；免税的 qZ@s#UiB  
allowable business loss 可扣除的营业亏损 C]Q8:6b  
allowable expenses 可扣税的支出 |7x\m t  
allowance 免税额；津贴；备抵；准备金 K98i[,rP  
allowance for debts 债项的免税额 }@.|?2b +  
allowance for depreciation by wear and tear 耗损折旧免税额 Q_l'o3  
allowance for funeral expenses 殡殓费的免税额 /dnCwFXf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 EJ2yO@5O  
allowance for repairs and outgoings 修葺及支出方面的免税额 `({T]@]V  
allowance to debtor 给债务人的津贴 -*.-9B~u  
alteration of capital 资本更改 ws4cF N9P?  
alternate trustee 候补受托人 V)}rEX  
amalgamation 合并 #m={yck *  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $AHQmyg<  
ambit of charges 征税范围；收费范围 (XoH,K?{z  
amended valuation 经修订的估值 Uix6GT;  
American Commodities Exchange 美国商品交易所 ](|\whI
 
American Express Bank Limited 美国运通银行 37}D9:#5C  
American Stock Exchange 美国证券交易所 4j)tfhwd8  
amortization 摊销 qe5feky  
amount due from banks 存放银行同业的款项 47J5oPT2'  
amount due from banks abroad 存放海外银行同业的款项 )=Jk@yj8x  
amount due from holding companies 控股公司欠款 B7imV@<  
amount due from local banks 存放本港银行同业的款项 m#=z7.XrX  
amount due to banks 银行同业的存款 e1P"[|9>R  
amount due to banks abroad 海外银行同业的存款 >rvQw63 \  
amount due to holding companies 控股公司存款 j&k6O1_  
amount due to local banks 本港银行同业的存款 Gg KEP,O  
amount due to outport banks 外埠银行同业的存款 tJN<PCG6"  
amount for note issue 发行纸币的款额 AlJ} >u  
amount of bond 担保契据的款额 .YuJJJv  
amount of consideration 代价款额 *g^x*|f6  
amount of contribution 供款数额 Z(Jt~a3o  
amount of indebtedness 负债款额 f
5`g  
amount of principal of the loan 贷款本金额 p)+k=b  
amount of rates chargeable 应征差饷数额 tsk)zP,<  
amount of share capital 股本额 [n}T|<  
amount of sums assured 承保款额 qgrg CJ  
amount of variation 变动幅度 =9T$Gr  
amount of vote 拨款数额 uG
<}N=  
amount payable 应付款额 &4_qF^9J  
amount receivable 应收款额 Dl}$pN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]kboG%Dl?9  
analysis 分析 |ZQ@fmvL/p  
ancillary risk 附属风险 U,LTVYrO  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,cqF3  
annual accounting date 年结日期 4f<$4d^md  
annual allowance 每年免税额；年积金；年度津贴；年津 M'/aZ# b  
annual balance 年度余额 %.vVEy  
annual disposable income 每年可动用收入 [<KM?\"1<  
annual estimates 周年预算 ?R$&Xe!5  
annual fee 年费 TjG4`:*y#m  
annual general meeting 周年大会 1UQHq@aM  
annual growth rate 年增率；每年增长率 H$6`{lx,  
annual long-term supplement 长期个案每年补助金 AoyX\iqQ  
annual pensionable emolument 可供计算退休金的年薪 ccL~#c0P7  
annual report 年报 [pM V?a[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Gw1@KKg  
annual return 周年报表；周年申报表；每年报税表格 K^R,Iu/M  
Annual Return Rules 《周年报表规则》 )(@Hd  
annual review of consumer prices 每年消费物价回顾 &zo|Lfe  
annual roll-forward basis 逐年延展方式 0P]E6hWgg  
annual salary 年薪 ?^N3&ukkyo  
annual statement 年度报表；年度决算表 wiBVuj#  
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 ()H:UvM=t  
annuitant 年金受益人 ZIF49`Y4TF  
annuity 年金 )l#E}Uz  
annuity contract 年金合约 ^urDoB:  
annuity on human life 人寿年金 znHnVYll(  
antecedent debt 先前的债项 QNl'ZB\  
ante-dated cheque 倒填日期支票 %$DI^yS  
anticipated expenditure 预期开支 !Xph_SQ!B=  
anticipated net profit 预期纯利 *Aa?yg:=  
anticipated revenue 预期收入 M8TSt\  
anti-inflation measure 反通货膨胀措施 x]33LQ1]  
anti-inflationary stance 反通货膨胀立场 [V WUqlNt>  
apparent deficit 表面赤字 kTvd+TP4  
apparent financial solvency 表面偿债能力 p l&Muv  
apparent partner 表面合伙人 )[Yv?>ib  
application for personal assessment 个人入息课税申请书 [2Ud]l:6E  
application of fund 资金应用 9WR6!.y#f  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 OiP!vn}k  
appointed actuary 委任精算师 3=L.uXVb  
appointed auditor 委任核数师；委任审计师 +U3m#Y)k  
appointed trustee 委任的受托人 <=,6p>Eo[  
appointer 委任人 >&U,co$>  
apportioned pro rata 按比例分摊 pn^ d]rou?  
apportionment 分配；分摊 O &-wxJ]S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @|t
L8?  
apportionment formula 分摊方程式 ~JH:EB:  
apportionment of estate duty 遗产税的分摊 ]i)j3WDz]  
appraisal 估价；评估 =*LS%WI  
appreciable growth 可观增长 ,#kIr  
appreciable impact 显着影响 Q0ON9gqqv  
appreciable increase 可观增长 piZJJYv t  
appreciation 增值；升值 jNC4_q&  
appreciation against other currencies 相对其他货币升值 0MdDXG-7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Pp5^@A  
appreciation tax 增值税 )[|3ZP`  
appropriation 拨款；拨用；拨付 \(vY%DL1:  
appropriation account 拨款帐目 Dmu/RD5X:  
Appropriation Bill 拨款法案 j ku}QM^  
appropriation-in-aid system 补助拨款办法 Vkc#7W(  
approved assets 核准资产 ze]h..,]K  
approved basket stock 认可一篮子证券 _:"<[ >9  
approved budget 核准预算 ,1"KHv  
approved charitable donation 认可慈善捐款 0a"c2J  
approved charitable institution 认可慈善机构 Xqm:
:1(-(  
approved currency 核准货币；认可货币 (/j); oSK  
approved estimates 核准预算 aUtnR<6  
approved estimates of expenditure 核准开支预算 ,kn">k9  
approved overseas insurer 核准海外保险人 E\4 +_L_j  
approved overseas trust company 核准海外信托公司 Mwr
"~?\\  
approved pooled investment fund 核准汇集投资基金 Z LD}a:s  
approved provident fund scheme 认可公积金计划 smDw<slC  
approved provision 核准拨款 ..R-Ms)k=  
approved redeemable share 核准可赎回股份 I}vmU^Y>  
approved regional stock 认可地区性证券 1[vi.  
approved retirement scheme 认可退休金计划 xcf%KXJf6  
approved subordinated loan 核准附属贷款 w&
KK3*=""  
arbitrage 套戥；套汇；套利 >L 0_dvr  
arbitrageur 套戥者；套汇者 '&|=0TDd+  
arbitrary amount 临时款项 aqc?pqM  
arrangement 措施；安排；协定 ~Wa6J4B{K  
arrears 欠款 n= u&uqA*  
arrears of pay 欠付薪酬 PuZf/um  
arrears of revenue 逾期未收税款；逾期未收的帐项 a)'5Nw9*  
articles of association 组织章程；组织细则；组织章程细则 Aj4T"^fv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KPj\-g'A  
ascertainment of profit 确定利润 \9g+^vQ
g  
"Asia Clear" “亚洲结算系统”