[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 QCa$<~c  
allotment notice 股份配售通知；配股通知 MrLDe{^C2  
allotment of shares 股份分配 uc=-+*D'I  
allowable 可获宽免；免税的 ,, ]y 8P  
allowable business loss 可扣除的营业亏损 uMP
J  
allowable expenses 可扣税的支出 > g8;x#  
allowance 免税额；津贴；备抵；准备金 u~1[nH:  
allowance for debts 债项的免税额 ?*4&Z.~J  
allowance for depreciation by wear and tear 耗损折旧免税额 k2<VUeW5  
allowance for funeral expenses 殡殓费的免税额 HHWB_QaL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ',kYZay  
allowance for repairs and outgoings 修葺及支出方面的免税额 V{{b^y  
allowance to debtor 给债务人的津贴 }v0oFY$u`H  
alteration of capital 资本更改 /Kw
o^Q{  
alternate trustee 候补受托人 l K}('7\  
amalgamation 合并
3,oFT   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }n:'@}  
ambit of charges 征税范围；收费范围 +To{Tm-  
amended valuation 经修订的估值 ZaH<\`=%  
American Commodities Exchange 美国商品交易所 "p#mNc  
American Express Bank Limited 美国运通银行 2ztP'  
American Stock Exchange 美国证券交易所
T"in  
amortization 摊销 %Ofa
Bv&  
amount due from banks 存放银行同业的款项 lsY5QE:Qrp  
amount due from banks abroad 存放海外银行同业的款项 mZ7. #R*}  
amount due from holding companies 控股公司欠款 PM7*@~.  
amount due from local banks 存放本港银行同业的款项 '2uQ  
amount due to banks 银行同业的存款 IA$:r@QNx8  
amount due to banks abroad 海外银行同业的存款 R\A5f\L9  
amount due to holding companies 控股公司存款 >Ah [uM  
amount due to local banks 本港银行同业的存款 'Xxt[Jy  
amount due to outport banks 外埠银行同业的存款 )(PA:j  
amount for note issue 发行纸币的款额 @,i:fY  
amount of bond 担保契据的款额 4}W*
,&_  
amount of consideration 代价款额 oSx]wZZ  
amount of contribution 供款数额 fk#SD "iJ  
amount of indebtedness 负债款额   6n  
amount of principal of the loan 贷款本金额 $w)y
Q %  
amount of rates chargeable 应征差饷数额 IObGmc  
amount of share capital 股本额 xo6-Y=c8  
amount of sums assured 承保款额 ojT TYR{  
amount of variation 变动幅度 T.`EDluG  
amount of vote 拨款数额 #)GL%{Oa  
amount payable 应付款额 ^7Z)/c`"  
amount receivable 应收款额 ;pBSGr9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =>)l6**UE  
analysis 分析 }/SbmW8(1  
ancillary risk 附属风险 \gDf&I  
annual account 周年帐目；周年帐目报表；年度决算；年结 (pREo/T  
annual accounting date 年结日期 eqZ V/a  
annual allowance 每年免税额；年积金；年度津贴；年津 (O\5gAx  
annual balance 年度余额 (05/}PhB`  
annual disposable income 每年可动用收入 Fv.}w_  
annual estimates 周年预算 CS:j->  
annual fee 年费 x: `oqbd  
annual general meeting 周年大会 TlQ#0_as[  
annual growth rate 年增率；每年增长率 FU;Tv).  
annual long-term supplement 长期个案每年补助金 P"XF|*^U  
annual pensionable emolument 可供计算退休金的年薪 (}V.xi  
annual report 年报 r[q-O&2&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rs]%`"&=  
annual return 周年报表；周年申报表；每年报税表格 w;
&J._J  
Annual Return Rules 《周年报表规则》 vf
K^^S  
annual review of consumer prices 每年消费物价回顾 c/^} =t(  
annual roll-forward basis 逐年延展方式 (5cc{zKtR  
annual salary 年薪 aiF7\^aw$  
annual statement 年度报表；年度决算表 =A$5~op%  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Urm&4&y   
annuitant 年金受益人 UP58Cln*  
annuity 年金 0x4Xs  
annuity contract 年金合约 ~ZweP$l  
annuity on human life 人寿年金 mHM38T9C%
 
antecedent debt 先前的债项 4;<?ec(dc  
ante-dated cheque 倒填日期支票 Q0#oR[(  
anticipated expenditure 预期开支 VY<$~9a&1  
anticipated net profit 预期纯利
K9njD#/  
anticipated revenue 预期收入 d/v{I  
anti-inflation measure 反通货膨胀措施 Yev] Lp  
anti-inflationary stance 反通货膨胀立场 2RFYnDN  
apparent deficit 表面赤字 4&r[`gL  
apparent financial solvency 表面偿债能力 Nv,1 F  
apparent partner 表面合伙人 Wl dlN?[j  
application for personal assessment 个人入息课税申请书 s{(aW5$!s  
application of fund 资金应用 -+A
xa[,5=  
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 EeIV 6ug  
appointed actuary 委任精算师 Aq yR+  
appointed auditor 委任核数师；委任审计师 ({v$!AAv  
appointed trustee 委任的受托人 !trt]?*-  
appointer 委任人 $]2srRA^A  
apportioned pro rata 按比例分摊 aHNR0L3$}{  
apportionment 分配；分摊 j1Fy'os"!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LBq~?Q.e  
apportionment formula 分摊方程式 B8F.}M-!  
apportionment of estate duty 遗产税的分摊 H!
?Av$h`  
appraisal 估价；评估 :.e`w#$7  
appreciable growth 可观增长 qsOA(+ZP  
appreciable impact 显着影响 V7U&8UPb  
appreciable increase 可观增长 %PRG;k R  
appreciation 增值；升值 VCSHq&p8  
appreciation against other currencies 相对其他货币升值 {Fs}8\z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ![h+R@_(  
appreciation tax 增值税 ,m;S-Im_Xr  
appropriation 拨款；拨用；拨付 IppzQ0'=y1  
appropriation account 拨款帐目 ]-QY, k  
Appropriation Bill 拨款法案 L.ScC  
appropriation-in-aid system 补助拨款办法 b`){f\#t  
approved assets 核准资产 #
tg,%*.s  
approved basket stock 认可一篮子证券 9
js!gJC  
approved budget 核准预算 #?\$*@O  
approved charitable donation 认可慈善捐款 -^LUa]"E  
approved charitable institution 认可慈善机构 6i|5`ZO  
approved currency 核准货币；认可货币 {; #u~e(W  
approved estimates 核准预算 a8ya5EO  
approved estimates of expenditure 核准开支预算 UF0W%Z  
approved overseas insurer 核准海外保险人 KJn@2x6LP  
approved overseas trust company 核准海外信托公司 4Vl_vTz{i  
approved pooled investment fund 核准汇集投资基金 @ x_.  
approved provident fund scheme 认可公积金计划
me:~q#k  
approved provision 核准拨款 O#LG$Y n*  
approved redeemable share 核准可赎回股份 I,TJV)B  
approved regional stock 认可地区性证券 #hG0{_d7  
approved retirement scheme 认可退休金计划 TRP#b 7nC  
approved subordinated loan 核准附属贷款  ?QxI2J  
arbitrage 套戥；套汇；套利 -AnQZy  
arbitrageur 套戥者；套汇者 M8
dv y!D  
arbitrary amount 临时款项 f++M H]I;  
arrangement 措施；安排；协定 c%y(Z5  
arrears 欠款 H'KCIqo  
arrears of pay 欠付薪酬 "yaz!?O>  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^j]"!:h  
articles of association 组织章程；组织细则；组织章程细则 G&,1 NjSi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qTSyy=  
ascertainment of profit 确定利润 XJg8-)T #  
"Asia Clear" “亚洲结算系统”