[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 Y2Z<A(W  
allotment notice 股份配售通知；配股通知 "q<}#]u  
allotment of shares 股份分配 J.t tJOP  
allowable 可获宽免；免税的 ggQBQ/ L  
allowable business loss 可扣除的营业亏损 N\f={O8E  
allowable expenses 可扣税的支出 O|ODJOQNol  
allowance 免税额；津贴；备抵；准备金 ZJZKCdT@  
allowance for debts 债项的免税额 .UdoB`@!v=  
allowance for depreciation by wear and tear 耗损折旧免税额 7B Nu.5*y  
allowance for funeral expenses 殡殓费的免税额 DrY5Q&S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Zo12F**{  
allowance for repairs and outgoings 修葺及支出方面的免税额 q>n0'`q   
allowance to debtor 给债务人的津贴 ..Dr?#Cr  
alteration of capital 资本更改 I4Y;
9Gg  
alternate trustee 候补受托人 1kDr;.m%  
amalgamation 合并 rzk]{W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M@TXzn!&o  
ambit of charges 征税范围；收费范围 . #7B10  
amended valuation 经修订的估值 ";>>{lYA.  
American Commodities Exchange 美国商品交易所 BZdryk:S  
American Express Bank Limited 美国运通银行 GM{J3O=  
American Stock Exchange 美国证券交易所  ~ [wh  
amortization 摊销 =o<iBbK#|  
amount due from banks 存放银行同业的款项 +6i~Rx>  
amount due from banks abroad 存放海外银行同业的款项 @xBw'  
amount due from holding companies 控股公司欠款 3Mlwq'pzD  
amount due from local banks 存放本港银行同业的款项 KeIk9T13O  
amount due to banks 银行同业的存款 _7k6hVQ  
amount due to banks abroad 海外银行同业的存款 * 11|P  
amount due to holding companies 控股公司存款 <D1>;C  
amount due to local banks 本港银行同业的存款 Q+r8
qnL'  
amount due to outport banks 外埠银行同业的存款 -\2T(3P  
amount for note issue 发行纸币的款额 )"]Nf6  
amount of bond 担保契据的款额 <}vult^  
amount of consideration 代价款额 }BR@vY'd  
amount of contribution 供款数额 Z'@a@Y+  
amount of indebtedness 负债款额 Y)7LkZO(y  
amount of principal of the loan 贷款本金额 qad`muAd  
amount of rates chargeable 应征差饷数额 `H#G/zOr  
amount of share capital 股本额 gPA), NrN  
amount of sums assured 承保款额 sz?/4tY
 
amount of variation 变动幅度 E+tV7xa~  
amount of vote 拨款数额 pT=YV k  
amount payable 应付款额 6q8b>LG|  
amount receivable 应收款额 W/?\8AE
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L<` p;?  
analysis 分析 ?F! ='6D}b  
ancillary risk 附属风险 \i}:Vb(^  
annual account 周年帐目；周年帐目报表；年度决算；年结 [=otgVteN"  
annual accounting date 年结日期 #xlT,:_:)  
annual allowance 每年免税额；年积金；年度津贴；年津 #$dk  
annual balance 年度余额 ar
!`8"  
annual disposable income 每年可动用收入 >U2[]fu  
annual estimates 周年预算 9pPohR*#V  
annual fee 年费 5|pPzEA>  
annual general meeting 周年大会 O0i)Iu(J7;  
annual growth rate 年增率；每年增长率 2rG;j52))a  
annual long-term supplement 长期个案每年补助金 %^){)#
6w  
annual pensionable emolument 可供计算退休金的年薪 <"SOH;w  
annual report 年报 b5Sgf'B^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 AfV a[{E  
annual return 周年报表；周年申报表；每年报税表格 Px$4.b[{_Y  
Annual Return Rules 《周年报表规则》 -9(9LU2  
annual review of consumer prices 每年消费物价回顾 qa!3lb_'M  
annual roll-forward basis 逐年延展方式 W  :qQ  
annual salary 年薪 VD).UdUn  
annual statement 年度报表；年度决算表 VEtdp*ot  
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 j1sZRl)D  
annuitant 年金受益人 B7R*g,(  
annuity 年金 T*'?;u  
annuity contract 年金合约 o/6'g)r*  
annuity on human life 人寿年金 6(9S'~*'R  
antecedent debt 先前的债项 th 9I]g^=t  
ante-dated cheque 倒填日期支票 $!Pm*s  
anticipated expenditure 预期开支 Te:
4z@?  
anticipated net profit 预期纯利 k|-P&g  
anticipated revenue 预期收入 T`?{Is['(  
anti-inflation measure 反通货膨胀措施 YgFmJ.1  
anti-inflationary stance 反通货膨胀立场 UmC_C[/n?  
apparent deficit 表面赤字 SCU sDr+.  
apparent financial solvency 表面偿债能力 TS~>9h\;  
apparent partner 表面合伙人 xKZLXQ'e-  
application for personal assessment 个人入息课税申请书 OZ'=Xtbn  
application of fund 资金应用 R54wNm@  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 r*gQGvc  
appointed actuary 委任精算师 "B^c  
appointed auditor 委任核数师；委任审计师 FU~xKNr  
appointed trustee 委任的受托人 D^Cpgha  
appointer 委任人  #"6O3.P  
apportioned pro rata 按比例分摊 h>A~..  
apportionment 分配；分摊 jEkO#xI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R}S@u@mOE  
apportionment formula 分摊方程式 nB#m ?hK  
apportionment of estate duty 遗产税的分摊 YVpsf
8R  
appraisal 估价；评估 Pm Zb!|  
appreciable growth 可观增长
X5V8w4NN  
appreciable impact 显着影响 >&mNC\PA  
appreciable increase 可观增长 :MIJfr>z  
appreciation 增值；升值 |IL/F]I  
appreciation against other currencies 相对其他货币升值 )nI}KQJ<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #KOr-Yg|U  
appreciation tax 增值税 U<
aT%^_  
appropriation 拨款；拨用；拨付 hyPVt6Gkj  
appropriation account 拨款帐目 *T+Bjj;w  
Appropriation Bill 拨款法案 lO=Nw+'$S  
appropriation-in-aid system 补助拨款办法 I>(3\z4s  
approved assets 核准资产 A
5A4*.C  
approved basket stock 认可一篮子证券 tcm?qro)  
approved budget 核准预算 ?$>#FKrt  
approved charitable donation 认可慈善捐款 w Tu_Am  
approved charitable institution 认可慈善机构 [nx OGa2  
approved currency 核准货币；认可货币 "Q>gQK gL  
approved estimates 核准预算 @`,~d{ziF  
approved estimates of expenditure 核准开支预算 -{^IT`  
approved overseas insurer 核准海外保险人 [#}0)  
approved overseas trust company 核准海外信托公司 ?hXeZB+b4  
approved pooled investment fund 核准汇集投资基金 . o._`"V  
approved provident fund scheme 认可公积金计划 p,)~
w1|  
approved provision 核准拨款 49gm=XPm  
approved redeemable share 核准可赎回股份 fs:%L  
approved regional stock 认可地区性证券 Pa8E.<>  
approved retirement scheme 认可退休金计划 &N`s@K
a  
approved subordinated loan 核准附属贷款 </ . 9QV  
arbitrage 套戥；套汇；套利 Vg>\@ C.s  
arbitrageur 套戥者；套汇者 S1!X;PP/  
arbitrary amount 临时款项 Q|gRBu  
arrangement 措施；安排；协定 ++HHUM  
arrears 欠款 sghQ!ux  
arrears of pay 欠付薪酬 ^iHwv*ss  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;F/yS2p  
articles of association 组织章程；组织细则；组织章程细则 0G=bu5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^uDNArDmj5  
ascertainment of profit 确定利润 +J`H I1  
"Asia Clear" “亚洲结算系统”