[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
WB_BEh[>j  
allotment notice 股份配售通知；配股通知 IIT[^_g  
allotment of shares 股份分配 mrsmul{  
allowable 可获宽免；免税的 I0H]s/*C%9  
allowable business loss 可扣除的营业亏损 b{aB^a:f=L  
allowable expenses 可扣税的支出 y]PuY\+  
allowance 免税额；津贴；备抵；准备金 o_b3G  
allowance for debts 债项的免税额 8 3/WWL }  
allowance for depreciation by wear and tear 耗损折旧免税额 2
?6]Xbs{  
allowance for funeral expenses 殡殓费的免税额 C+M]"{Y+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .Mb0++% W  
allowance for repairs and outgoings 修葺及支出方面的免税额 {9{X\|  
allowance to debtor 给债务人的津贴 CLmo%"\s  
alteration of capital 资本更改 dG0zA D  
alternate trustee 候补受托人 cK\ u  
amalgamation 合并 .vy@uT,
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Iw.!*0$
 
ambit of charges 征税范围；收费范围 |/xx**?  
amended valuation 经修订的估值 !"yr;t>|Zb  
American Commodities Exchange 美国商品交易所 __7}4mA  
American Express Bank Limited 美国运通银行 ~4=*kJ#7  
American Stock Exchange 美国证券交易所 }[lP^Qs  
amortization 摊销 W,H8B%e  
amount due from banks 存放银行同业的款项 (K8Ob3zN_  
amount due from banks abroad 存放海外银行同业的款项 (y6}xOa(  
amount due from holding companies 控股公司欠款 `C|];mf(#  
amount due from local banks 存放本港银行同业的款项 `V<jt5TS  
amount due to banks 银行同业的存款 5rbb ,*  
amount due to banks abroad 海外银行同业的存款 P%Vq#5  
amount due to holding companies 控股公司存款 z k}AGw  
amount due to local banks 本港银行同业的存款 '@@!lV  
amount due to outport banks 外埠银行同业的存款 45wtl/^9  
amount for note issue 发行纸币的款额 eC%Skw  
amount of bond 担保契据的款额 U/kQwrM  
amount of consideration 代价款额 ffR%@  
amount of contribution 供款数额 -8FUR~WJ  
amount of indebtedness 负债款额 6|B9kh}  
amount of principal of the loan 贷款本金额 RjvW*'2G  
amount of rates chargeable 应征差饷数额 T^`; wD  
amount of share capital 股本额 Q 318a0  
amount of sums assured 承保款额 N8Zz6{rp  
amount of variation 变动幅度 \5!7zPc  
amount of vote 拨款数额 1,;zX^  
amount payable 应付款额 y2jw3R  
amount receivable 应收款额 U'9z.2"}9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u<cnz%@  
analysis 分析 2YKa <?_  
ancillary risk 附属风险 kD;pj3o&"2  
annual account 周年帐目；周年帐目报表；年度决算；年结 2
yg6hR  
annual accounting date 年结日期 $fg@g7_:  
annual allowance 每年免税额；年积金；年度津贴；年津 $57b. +2n  
annual balance 年度余额 'n-y*f  
annual disposable income 每年可动用收入 @>VVB{1@,]  
annual estimates 周年预算 jMTM:~0N  
annual fee 年费 K y%lu^  
annual general meeting 周年大会 n6WKk+  
annual growth rate 年增率；每年增长率 6uo;4}0  
annual long-term supplement 长期个案每年补助金 KfBT'6t  
annual pensionable emolument 可供计算退休金的年薪 OrM1eP"I  
annual report 年报 YcDKRyrt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b=/'cQ  
annual return 周年报表；周年申报表；每年报税表格 0stc$~~v  
Annual Return Rules 《周年报表规则》 V+lF|CZb5  
annual review of consumer prices 每年消费物价回顾 Ws`ndR  
annual roll-forward basis 逐年延展方式 =iKl<CqI$E  
annual salary 年薪 :p: C  
annual statement 年度报表；年度决算表 ^c.D&y%5  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >god++,o  
annuitant 年金受益人 Lm2!<<<  
annuity 年金 yTd8)zWq  
annuity contract 年金合约 gHstdp_3  
annuity on human life 人寿年金 f! #!  
antecedent debt 先前的债项 Su2{nNC>  
ante-dated cheque 倒填日期支票 HVHv,:bPo  
anticipated expenditure 预期开支 }H\I[5*  
anticipated net profit 预期纯利 Is7BJf  
anticipated revenue 预期收入 % ;dj6):@  
anti-inflation measure 反通货膨胀措施 kc^,V|Nbq6  
anti-inflationary stance 反通货膨胀立场 ^ UmYW  
apparent deficit 表面赤字 '{jr9Vh  
apparent financial solvency 表面偿债能力 PZusYeV8b  
apparent partner 表面合伙人 w(6n  
application for personal assessment 个人入息课税申请书 X^ Is-[OvE  
application of fund 资金应用 LQ# E+id&  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 /v+)#[]>  
appointed actuary 委任精算师 ,?|$DY+=  
appointed auditor 委任核数师；委任审计师 ?PT>V,&  
appointed trustee 委任的受托人 {k)gDJU  
appointer 委任人 GcdJf/k  
apportioned pro rata 按比例分摊 G7n
hUg  
apportionment 分配；分摊 @GFB{ ;=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Fa )QDBz)  
apportionment formula 分摊方程式 [^5;XD:%&l  
apportionment of estate duty 遗产税的分摊 }<0N)dpT  
appraisal 估价；评估 ?FAI@
4  
appreciable growth 可观增长 O9sEaVX  
appreciable impact 显着影响 22CET9iCe  
appreciable increase 可观增长 IQ I8v  
appreciation 增值；升值 VX$WL"A  
appreciation against other currencies 相对其他货币升值 PVo7Sy!'H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O1
z]d3x  
appreciation tax 增值税 D=#RQ -  
appropriation 拨款；拨用；拨付 3OZPy|".ax  
appropriation account 拨款帐目 _VKI@  
Appropriation Bill 拨款法案 gQ>kDl^$Ls  
appropriation-in-aid system 补助拨款办法 LTTMa-]Yy  
approved assets 核准资产 H3D<"4Q>  
approved basket stock 认可一篮子证券 {6zNCO  
approved budget 核准预算 E&P2E3P  
approved charitable donation 认可慈善捐款 Kgu8
E:nL  
approved charitable institution 认可慈善机构 Ur(R[*2bx  
approved currency 核准货币；认可货币 P0n1I7|  
approved estimates 核准预算  }~/b%^  
approved estimates of expenditure 核准开支预算 !#c'| *k  
approved overseas insurer 核准海外保险人 y QW7ng7D0  
approved overseas trust company 核准海外信托公司 -!j6&  
approved pooled investment fund 核准汇集投资基金 i41~-?Bc  
approved provident fund scheme 认可公积金计划 x=oV !x  
approved provision 核准拨款 CF '&Yo  
approved redeemable share 核准可赎回股份 <e2l@@#oy  
approved regional stock 认可地区性证券 V\;Xa0  
approved retirement scheme 认可退休金计划 ?RsrY4P  
approved subordinated loan 核准附属贷款 !!y]pMjJa@  
arbitrage 套戥；套汇；套利 $a M5jH<  
arbitrageur 套戥者；套汇者 !ZYPz}&N_  
arbitrary amount 临时款项 e73=*~kfR  
arrangement 措施；安排；协定 K tq4b%{  
arrears 欠款
; Bs~E  
arrears of pay 欠付薪酬 >rCD5#DG  
arrears of revenue 逾期未收税款；逾期未收的帐项 /4&gA5BS]  
articles of association 组织章程；组织细则；组织章程细则 V*giF`gq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ><<>4(eF p  
ascertainment of profit 确定利润 1xB}Ed*k  
"Asia Clear" “亚洲结算系统”