[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 Jo aDX ,  
allotment notice 股份配售通知；配股通知 s8Ry}{  
allotment of shares 股份分配 C=aj&  
allowable 可获宽免；免税的 3k*:B~1  
allowable business loss 可扣除的营业亏损 %iL@:'?K  
allowable expenses 可扣税的支出 Xe3z6  
allowance 免税额；津贴；备抵；准备金 >l< ~Z;  
allowance for debts 债项的免税额 PT@e),{~o9  
allowance for depreciation by wear and tear 耗损折旧免税额 vs])%l%t  
allowance for funeral expenses 殡殓费的免税额 p/WH#4Xdr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4B8Se  
allowance for repairs and outgoings 修葺及支出方面的免税额 G q:4rG|  
allowance to debtor 给债务人的津贴 ddq 1NW  
alteration of capital 资本更改 3^R][;  
alternate trustee 候补受托人 |8qK%n f}  
amalgamation 合并 j)tCr Py  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JlDDM %  
ambit of charges 征税范围；收费范围 h3]@M$Y[  
amended valuation 经修订的估值 'Rkvsch  
American Commodities Exchange 美国商品交易所 oz0n$`O$/  
American Express Bank Limited 美国运通银行 #"p1Qea$  
American Stock Exchange 美国证券交易所 !E {
GcK  
amortization 摊销 opcR~tg@r  
amount due from banks 存放银行同业的款项 gUH'DS]{  
amount due from banks abroad 存放海外银行同业的款项 lc3 S|4  
amount due from holding companies 控股公司欠款 E7NbP
Nd  
amount due from local banks 存放本港银行同业的款项 _{*$>1q  
amount due to banks 银行同业的存款 g\\1C2jG  
amount due to banks abroad 海外银行同业的存款 mj~N]cxB  
amount due to holding companies 控股公司存款 T5dUJR2k$  
amount due to local banks 本港银行同业的存款 g"!#]LLe  
amount due to outport banks 外埠银行同业的存款 /pIb@:Y1?  
amount for note issue 发行纸币的款额 ICl _ eb  
amount of bond 担保契据的款额 ,+\4 '`  
amount of consideration 代价款额 ?dKa;0\  
amount of contribution 供款数额 BsK|:MM]  
amount of indebtedness 负债款额 ]o[X+;Tj|  
amount of principal of the loan 贷款本金额 or%gTVZ  
amount of rates chargeable 应征差饷数额 v(Bp1~PPZM  
amount of share capital 股本额 [Zt# c C+  
amount of sums assured 承保款额 uH ny ]  
amount of variation 变动幅度 I`"-$99|t1  
amount of vote 拨款数额 fY%M=,t3c  
amount payable 应付款额 UR/qVO?  
amount receivable 应收款额 N 0K>lL=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4kaE}u KU  
analysis 分析 8yE%
X!E  
ancillary risk 附属风险 $d2kHT  
annual account 周年帐目；周年帐目报表；年度决算；年结 gY> ;|),  
annual accounting date 年结日期 }c35FM,  
annual allowance 每年免税额；年积金；年度津贴；年津 FYXw$7'l  
annual balance 年度余额 ^x_ >r6  
annual disposable income 每年可动用收入 @[5_C?2  
annual estimates 周年预算 M$&WM{Pr^  
annual fee 年费 L_Y9+ e  
annual general meeting 周年大会 ^.@yF;H  
annual growth rate 年增率；每年增长率 ?z5ne??  
annual long-term supplement 长期个案每年补助金 dXhCyr%"6  
annual pensionable emolument 可供计算退休金的年薪 1#>&p%P!  
annual report 年报 9
5$pG/o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 462!;/y  
annual return 周年报表；周年申报表；每年报税表格 qab) 1ft  
Annual Return Rules 《周年报表规则》 ^sT+5M^  
annual review of consumer prices 每年消费物价回顾 h9<mThvgn  
annual roll-forward basis 逐年延展方式 Mt[Bq6}ZD  
annual salary 年薪 g{A3W) [ b  
annual statement 年度报表；年度决算表 QIij
>!c4  
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 H5AK n*'7  
annuitant 年金受益人 ERfd7V<c>  
annuity 年金 FE8+E\ U?  
annuity contract 年金合约 ?jNF6z*M6  
annuity on human life 人寿年金 f.b8ZBNj>  
antecedent debt 先前的债项 ;OQ'B= uK  
ante-dated cheque 倒填日期支票 /'Quu)~  
anticipated expenditure 预期开支 UM4@H1  
anticipated net profit 预期纯利 j*;*Ka w  
anticipated revenue 预期收入 `d}W;&c  
anti-inflation measure 反通货膨胀措施 _&; ZmNNhc  
anti-inflationary stance 反通货膨胀立场 YW8K $W  
apparent deficit 表面赤字 1-6gB@cvQ  
apparent financial solvency 表面偿债能力 69[V <1  
apparent partner 表面合伙人 mD D4_E2*  
application for personal assessment 个人入息课税申请书 F* 3G_V  
application of fund 资金应用 '^Pq(b~  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 kf+JM/  
appointed actuary 委任精算师 )3]83:lD2  
appointed auditor 委任核数师；委任审计师 (MgL"8TS  
appointed trustee 委任的受托人 
Q7CwQi  
appointer 委任人 K,x$c %  
apportioned pro rata 按比例分摊 &Q'\
WA'  
apportionment 分配；分摊 51o@b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vQ:x%=]  
apportionment formula 分摊方程式 ELN|;^-/|Q  
apportionment of estate duty 遗产税的分摊 U9<_6Bsd  
appraisal 估价；评估 gq H`GI  
appreciable growth 可观增长 C+/Eqq^(  
appreciable impact 显着影响 W$z#ssr  
appreciable increase 可观增长 !: m`9o 8  
appreciation 增值；升值 `j"4:  
appreciation against other currencies 相对其他货币升值 9M1a*f
rxZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (g%JK3  
appreciation tax 增值税 sT d}cP  
appropriation 拨款；拨用；拨付 x9xz m5  
appropriation account 拨款帐目 51&|t#8h  
Appropriation Bill 拨款法案 ky'|Wk6   
appropriation-in-aid system 补助拨款办法 3xBN10R#  
approved assets 核准资产 /lf\ E=  
approved basket stock 认可一篮子证券 @ \!KF*v  
approved budget 核准预算 \# 7 @a74  
approved charitable donation 认可慈善捐款 ?@_v,,|  
approved charitable institution 认可慈善机构 !?BW_vY  
approved currency 核准货币；认可货币 tegOT]|  
approved estimates 核准预算 =RQ )$ %  
approved estimates of expenditure 核准开支预算 sEoZ1E  
approved overseas insurer 核准海外保险人 &[NVP&9&U  
approved overseas trust company 核准海外信托公司 ^Lsc`<xC  
approved pooled investment fund 核准汇集投资基金 Vn)%C_-]A  
approved provident fund scheme 认可公积金计划 # t=[w  
approved provision 核准拨款 G{F6  
approved redeemable share 核准可赎回股份 M{*kB2jr  
approved regional stock 认可地区性证券 'GrRuT<  
approved retirement scheme 认可退休金计划 K{|w 43>D  
approved subordinated loan 核准附属贷款 IKvd!,0xf  
arbitrage 套戥；套汇；套利 "w;08TX8  
arbitrageur 套戥者；套汇者 f8^"E $"  
arbitrary amount 临时款项 |$M@09,F"  
arrangement 措施；安排；协定 CIIY|DI`l  
arrears 欠款 ''_,S,.a20  
arrears of pay 欠付薪酬 b+W)2rFO  
arrears of revenue 逾期未收税款；逾期未收的帐项 ; Zh9^0  
articles of association 组织章程；组织细则；组织章程细则 )qbI{^_g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A)OdQFet(  
ascertainment of profit 确定利润 Pg7>ce  
"Asia Clear" “亚洲结算系统”