[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 qt.4dTd:_  
allotment notice 股份配售通知；配股通知 H, 3Bf
 
allotment of shares 股份分配 BcQUD?LC`  
allowable 可获宽免；免税的 P,ZQ*Ju  
allowable business loss 可扣除的营业亏损 ajkV"~w',|  
allowable expenses 可扣税的支出 R@grY:h  
allowance 免税额；津贴；备抵；准备金 F4~OsgZ'N  
allowance for debts 债项的免税额 a;dWM(;Kw  
allowance for depreciation by wear and tear 耗损折旧免税额 : F3UJ[V  
allowance for funeral expenses 殡殓费的免税额 2Bi]t%<{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (
,sz.  
allowance for repairs and outgoings 修葺及支出方面的免税额 +o3n%( ^~  
allowance to debtor 给债务人的津贴 E 1`g8Hk'  
alteration of capital 资本更改 N5l`Rq^K  
alternate trustee 候补受托人 ts&\JbL  
amalgamation 合并 lI46 f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y->sJm  
ambit of charges 征税范围；收费范围 '`k  
amended valuation 经修订的估值 *0oa2fz%  
American Commodities Exchange 美国商品交易所 E`La O  
American Express Bank Limited 美国运通银行 c611&  
American Stock Exchange 美国证券交易所 sRLjKi2D  
amortization 摊销 ~*1Z1aZ  
amount due from banks 存放银行同业的款项 :*g$@T   
amount due from banks abroad 存放海外银行同业的款项 }+lK'6  
amount due from holding companies 控股公司欠款 Q65M(x+oy  
amount due from local banks 存放本港银行同业的款项 auIW>0?}  
amount due to banks 银行同业的存款 _"F=4`lJ  
amount due to banks abroad 海外银行同业的存款 IM6
n\EZ^  
amount due to holding companies 控股公司存款 [Cd#<Te3  
amount due to local banks 本港银行同业的存款 dH0>lV  
amount due to outport banks 外埠银行同业的存款 f N{wP,jI  
amount for note issue 发行纸币的款额 GZ<@#~1%\  
amount of bond 担保契据的款额 Nq9pory^  
amount of consideration 代价款额 k~;~i)Eg  
amount of contribution 供款数额 Z}zka<y6K6  
amount of indebtedness 负债款额 Y,mo}X<>  
amount of principal of the loan 贷款本金额 c>
c3qjWY/  
amount of rates chargeable 应征差饷数额 !M}-N  
amount of share capital 股本额 Z  OAg7  
amount of sums assured 承保款额 ?mV2|;  
amount of variation 变动幅度 -mO<(wfV>  
amount of vote 拨款数额 )
s7EhIP  
amount payable 应付款额 x!85P\sm  
amount receivable 应收款额 f dJg7r*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >g+Y//Z  
analysis 分析 PRYm1Y  
ancillary risk 附属风险 g<F+Ldgj  
annual account 周年帐目；周年帐目报表；年度决算；年结 \{rhHb\|h  
annual accounting date 年结日期 r.@UH-2c  
annual allowance 每年免税额；年积金；年度津贴；年津 0n X5Vo  
annual balance 年度余额 ?l[#d7IB  
annual disposable income 每年可动用收入 )2Q0NbDn  
annual estimates 周年预算 MS2/<LD3d  
annual fee 年费 6V9r[,n  
annual general meeting 周年大会 }j6|+  
annual growth rate 年增率；每年增长率 p? +!*BZ  
annual long-term supplement 长期个案每年补助金 5y='1s[%  
annual pensionable emolument 可供计算退休金的年薪 9]chv>dO)=  
annual report 年报 `nII@ !  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .2P3 !KCL  
annual return 周年报表；周年申报表；每年报税表格 u6E ze
4u  
Annual Return Rules 《周年报表规则》 kSJ;k z,_  
annual review of consumer prices 每年消费物价回顾 \2f?)id~  
annual roll-forward basis 逐年延展方式 (.z0.0W  
annual salary 年薪 OvC@E]/+  
annual statement 年度报表；年度决算表 4y.'O  
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 t ~]' {[F  
annuitant 年金受益人 )g&nI<Mh  
annuity 年金 &a >UVs?=  
annuity contract 年金合约 ,DWq  
annuity on human life 人寿年金 cjLA7I.O  
antecedent debt 先前的债项 B'B0e `  
ante-dated cheque 倒填日期支票 /a$Zzs&xs  
anticipated expenditure 预期开支 .ezko\nU  
anticipated net profit 预期纯利 <|3F('Q"  
anticipated revenue 预期收入 0|hOoO]?q&  
anti-inflation measure 反通货膨胀措施 RU.MJ kYQ5  
anti-inflationary stance 反通货膨胀立场 0ly6  |:  
apparent deficit 表面赤字 } ?+0s=Z  
apparent financial solvency 表面偿债能力 I?q- :9
:  
apparent partner 表面合伙人 /lHs]) ,  
application for personal assessment 个人入息课税申请书 ls "Z4v(L6  
application of fund 资金应用 _ s=<Y^l%x  
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 'L1y
Fv  
appointed actuary 委任精算师 't\sXN+1  
appointed auditor 委任核数师；委任审计师 (:+Wc^0  
appointed trustee 委任的受托人 t1#f*G5  
appointer 委任人 mCI5^%*0jQ  
apportioned pro rata 按比例分摊 NP.qh1{NP  
apportionment 分配；分摊 .(Z^}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H]dN'c-  
apportionment formula 分摊方程式 A6;[r #C  
apportionment of estate duty 遗产税的分摊 wqE
2n  
appraisal 估价；评估 m KK
a0"  
appreciable growth 可观增长 2C_I3S~U  
appreciable impact 显着影响 :W'.SRD  
appreciable increase 可观增长 dDYor-g>  
appreciation 增值；升值 Q."rE"}<  
appreciation against other currencies 相对其他货币升值 )Ps<u-V  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ox aS<vQ3  
appreciation tax 增值税 EL *l5!Iu  
appropriation 拨款；拨用；拨付 !$-QWKD4  
appropriation account 拨款帐目 e7Sg-NWV  
Appropriation Bill 拨款法案
.p~.S&)  
appropriation-in-aid system 补助拨款办法 dKPx3Y'  
approved assets 核准资产 Yk7^?W  
approved basket stock 认可一篮子证券 `1 Tg8  
approved budget 核准预算 >u`Ci>tY  
approved charitable donation 认可慈善捐款 p:!FB8  
approved charitable institution 认可慈善机构 4 $)}d  
approved currency 核准货币；认可货币 T< <N U"n  
approved estimates 核准预算 MLmk=&d  
approved estimates of expenditure 核准开支预算 ka8=`cn  
approved overseas insurer 核准海外保险人 M%eTNsbNm  
approved overseas trust company 核准海外信托公司 gi/W3q3c6  
approved pooled investment fund 核准汇集投资基金 i8/"|+Z  
approved provident fund scheme 认可公积金计划 ~VF?T~Kr_  
approved provision 核准拨款 rqM_#[Y?  
approved redeemable share 核准可赎回股份 *ul-D42!U  
approved regional stock 认可地区性证券 QSo48OFs  
approved retirement scheme 认可退休金计划 I \82_t8  
approved subordinated loan 核准附属贷款 Kku@!lv  
arbitrage 套戥；套汇；套利 (jh0cy}|]  
arbitrageur 套戥者；套汇者 `LWbL*;Y0  
arbitrary amount 临时款项 zL+M-2hV  
arrangement 措施；安排；协定 aXD|XE%  
arrears 欠款 %G]WOq=q  
arrears of pay 欠付薪酬 rI
j B{X{Z  
arrears of revenue 逾期未收税款；逾期未收的帐项 1i|5ii*vc  
articles of association 组织章程；组织细则；组织章程细则 n*qn8Dq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G7HvA46  
ascertainment of profit 确定利润 ZN`I4Ak  
"Asia Clear" “亚洲结算系统”