[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 70&]nb6f  
allotment notice 股份配售通知；配股通知 999E0A$dkv  
allotment of shares 股份分配 <dA1n:3o  
allowable 可获宽免；免税的 l-mf~{   
allowable business loss 可扣除的营业亏损 !j|93*  
allowable expenses 可扣税的支出 zkrcsc\Z~0  
allowance 免税额；津贴；备抵；准备金 :5M7*s)e16  
allowance for debts 债项的免税额 1S26
Y|L)  
allowance for depreciation by wear and tear 耗损折旧免税额 "p{cz(  
allowance for funeral expenses 殡殓费的免税额 |vY0[#E8&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {Z=m5Dy}  
allowance for repairs and outgoings 修葺及支出方面的免税额 >S:>_&I`I  
allowance to debtor 给债务人的津贴 zz+p6`   
alteration of capital 资本更改 vHz]-Q-|9  
alternate trustee 候补受托人 aj:B+}1  
amalgamation 合并 C*I~14  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HRY?[+  
ambit of charges 征税范围；收费范围 @]0;aZ{3  
amended valuation 经修订的估值 P95A_(T=[  
American Commodities Exchange 美国商品交易所 7~V,=WEe  
American Express Bank Limited 美国运通银行 *4tJ|m6"Y6  
American Stock Exchange 美国证券交易所 <Y9xHn&  
amortization 摊销 G`HL^/Z*  
amount due from banks 存放银行同业的款项 _@47h86Q  
amount due from banks abroad 存放海外银行同业的款项 lV0\UySH  
amount due from holding companies 控股公司欠款 0H-~-z8Y  
amount due from local banks 存放本港银行同业的款项 Evn=3Tw  
amount due to banks 银行同业的存款 S^Z[w|1  
amount due to banks abroad 海外银行同业的存款 a|x1aN0  
amount due to holding companies 控股公司存款 ?5<Q+G0r  
amount due to local banks 本港银行同业的存款 -&ic%0|f  
amount due to outport banks 外埠银行同业的存款 T&]J3TFJ  
amount for note issue 发行纸币的款额 ]OZk+DU:  
amount of bond 担保契据的款额 a3<.F&c+c  
amount of consideration 代价款额 . .|>|X4  
amount of contribution 供款数额 ?1?zmaS  
amount of indebtedness 负债款额
R{5xb  
amount of principal of the loan 贷款本金额 YYz,sR'%|}  
amount of rates chargeable 应征差饷数额 65ctxxWv1  
amount of share capital 股本额 \p-3P)U  
amount of sums assured 承保款额 lKMOsr
@l  
amount of variation 变动幅度 ]S6`",+)<f  
amount of vote 拨款数额 {1Z`'.FU  
amount payable 应付款额 fq.ui3lP)  
amount receivable 应收款额 . _5g<aw;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cVt MCgx  
analysis 分析 Y?(kE` R  
ancillary risk 附属风险 zw`T^N#  
annual account 周年帐目；周年帐目报表；年度决算；年结 ERO'{nT&  
annual accounting date 年结日期 * ?a-m\   
annual allowance 每年免税额；年积金；年度津贴；年津 cViEvS r  
annual balance 年度余额 /R@,c B=  
annual disposable income 每年可动用收入 I]"wT2@T;7  
annual estimates 周年预算 b3G4cO;t;  
annual fee 年费 Awo H d7M  
annual general meeting 周年大会 2FxrMCC  
annual growth rate 年增率；每年增长率 Dk!;s8}*c  
annual long-term supplement 长期个案每年补助金 3iHUG^sLW  
annual pensionable emolument 可供计算退休金的年薪 FYI*44E  
annual report 年报 @O/Jy2>3H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 SO#NWa<0|  
annual return 周年报表；周年申报表；每年报税表格 BULf@8~(  
Annual Return Rules 《周年报表规则》 }7>r,  
annual review of consumer prices 每年消费物价回顾 R^
PPgE6!$  
annual roll-forward basis 逐年延展方式 OSk+l  
annual salary 年薪 QkXnXu  
annual statement 年度报表；年度决算表 .{` :  
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 d%:B,bck  
annuitant 年金受益人 #,0PLU3%  
annuity 年金 hjVct r  
annuity contract 年金合约 }Fd4; ]  
annuity on human life 人寿年金 ]Q Y:t:-  
antecedent debt 先前的债项 O,`#h*{N  
ante-dated cheque 倒填日期支票 }pJ6CW  
anticipated expenditure 预期开支 b ^wL{q  
anticipated net profit 预期纯利 qB57w:J  
anticipated revenue 预期收入 < 9JI@\>  
anti-inflation measure 反通货膨胀措施 6>rgoT)6~  
anti-inflationary stance 反通货膨胀立场 ^gb3DNV~y  
apparent deficit 表面赤字 sb Wn1 T U  
apparent financial solvency 表面偿债能力 v=kQ/h  
apparent partner 表面合伙人 Z)?i&y?  
application for personal assessment 个人入息课税申请书 &vf9Gp+MK  
application of fund 资金应用 sN`2"t/s  
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 `0.<  
appointed actuary 委任精算师 3*< O-
Jr  
appointed auditor 委任核数师；委任审计师 {tUjUwhz(  
appointed trustee 委任的受托人 B?BB  
appointer 委任人  <L4.*  
apportioned pro rata 按比例分摊 X]^FHYjhS  
apportionment 分配；分摊 j_::#?o!/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~*OQRl6F  
apportionment formula 分摊方程式 d5zv8?|X+  
apportionment of estate duty 遗产税的分摊 xq`mo  
appraisal 估价；评估 i3bH^WwE&k  
appreciable growth 可观增长 ,$i2vGd  
appreciable impact 显着影响 dNH6%1(s]0  
appreciable increase 可观增长 x=1Iuc;&3  
appreciation 增值；升值 0(!j]w"r3  
appreciation against other currencies 相对其他货币升值 ETt7?,x@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;VhilW aF-  
appreciation tax 增值税 dQX<X}  
appropriation 拨款；拨用；拨付 eI?|Ps{S  
appropriation account 拨款帐目 F E`4%X  
Appropriation Bill 拨款法案 4R 9lA  
appropriation-in-aid system 补助拨款办法 'R'P^  
approved assets 核准资产 uY{zZ4iw  
approved basket stock 认可一篮子证券 Un[olp  
approved budget 核准预算 \"L ;Ct 8  
approved charitable donation 认可慈善捐款 criQa<N"  
approved charitable institution 认可慈善机构 W9i}w&  
approved currency 核准货币；认可货币 :%_*C09  
approved estimates 核准预算 vJybhdvP  
approved estimates of expenditure 核准开支预算 <OX_6d*@  
approved overseas insurer 核准海外保险人 OvL@@SX |  
approved overseas trust company 核准海外信托公司 S511}KPbm/  
approved pooled investment fund 核准汇集投资基金 Gi=s JV  
approved provident fund scheme 认可公积金计划 S&yKi  
approved provision 核准拨款 MR=dQc  
approved redeemable share 核准可赎回股份 (R 'GrN>  
approved regional stock 认可地区性证券 .<#oLM^  
approved retirement scheme 认可退休金计划 %pikt7,Z~  
approved subordinated loan 核准附属贷款 QCm93YZs6E  
arbitrage 套戥；套汇；套利 EC`!&Yp+  
arbitrageur 套戥者；套汇者 ua!i3]18  
arbitrary amount 临时款项 Alo;kt@x  
arrangement 措施；安排；协定 OTgctw1s  
arrears 欠款 9'$\G
N{0  
arrears of pay 欠付薪酬 $ #z ` R;  
arrears of revenue 逾期未收税款；逾期未收的帐项 tu4-##{  
articles of association 组织章程；组织细则；组织章程细则 s5`CV$bz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3shRrCL0mf  
ascertainment of profit 确定利润 [-ONs
 
"Asia Clear" “亚洲结算系统”