[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 f>Td)s1 M  
allotment notice 股份配售通知；配股通知 *iXe^<6v  
allotment of shares 股份分配 V2&^!#=s  
allowable 可获宽免；免税的 &R-H "kK?  
allowable business loss 可扣除的营业亏损 EmVuwphv  
allowable expenses 可扣税的支出 qB6dFl\ (  
allowance 免税额；津贴；备抵；准备金 /ONV5IkPy  
allowance for debts 债项的免税额 &Y>zT9]$K  
allowance for depreciation by wear and tear 耗损折旧免税额   NY  
allowance for funeral expenses 殡殓费的免税额 i^Ut015q%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zi]%Zp  
allowance for repairs and outgoings 修葺及支出方面的免税额 *6ZCDm&N  
allowance to debtor 给债务人的津贴 JHV)ZOO  
alteration of capital 资本更改 ;]D(33)(  
alternate trustee 候补受托人 VkmRh,T  
amalgamation 合并 `\$8`Zb;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {
i{xo2<1"  
ambit of charges 征税范围；收费范围 {kB `>VS  
amended valuation 经修订的估值 "`tX
A  
American Commodities Exchange 美国商品交易所 "u^EleE!  
American Express Bank Limited 美国运通银行 *U7
%|wd  
American Stock Exchange 美国证券交易所 KpZ:Nh$  
amortization 摊销 C"<s/
h  
amount due from banks 存放银行同业的款项 |(IO=V4P  
amount due from banks abroad 存放海外银行同业的款项 Q%ad q-B  
amount due from holding companies 控股公司欠款 *b(wVvz  
amount due from local banks 存放本港银行同业的款项 \|=mD}N  
amount due to banks 银行同业的存款 NC23Z0y  
amount due to banks abroad 海外银行同业的存款
+JdZPb  
amount due to holding companies 控股公司存款 =C7 khE  
amount due to local banks 本港银行同业的存款 ks(SjEF  
amount due to outport banks 外埠银行同业的存款 6.Ie\5-a;  
amount for note issue 发行纸币的款额 $Rtgr{ {;"  
amount of bond 担保契据的款额 h ^|5|l  
amount of consideration 代价款额 lvSdY(8  
amount of contribution 供款数额 7v~j=Z>  
amount of indebtedness 负债款额 lP<I|O=z  
amount of principal of the loan 贷款本金额 2OBfHO~D  
amount of rates chargeable 应征差饷数额
0~A#>R'
 
amount of share capital 股本额 8QgA@y"  
amount of sums assured 承保款额 !AHAS  
amount of variation 变动幅度 BR_TykP  
amount of vote 拨款数额 BNm4k7 ]M  
amount payable 应付款额 {ShgJ;! Q  
amount receivable 应收款额 |^n3{m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i2,U,>.  
analysis 分析 I2Ev~!  
ancillary risk 附属风险 y=N"=Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 OKue" p  
annual accounting date 年结日期 ?Hz2-Cn  
annual allowance 每年免税额；年积金；年度津贴；年津 E)p
9eU[#  
annual balance 年度余额 $^%N U  
annual disposable income 每年可动用收入 Q\_{d0 0  
annual estimates 周年预算 -AD2I {C  
annual fee 年费 rGwIcx(%  
annual general meeting 周年大会 wrv5V M}  
annual growth rate 年增率；每年增长率 ROAI9sW0  
annual long-term supplement 长期个案每年补助金 }p3 b#fAr  
annual pensionable emolument 可供计算退休金的年薪 2ypIq
  
annual report 年报 Buc_9Kzw<+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'ig, ATY  
annual return 周年报表；周年申报表；每年报税表格 htJuGfDx1  
Annual Return Rules 《周年报表规则》 UsW5d]i}Y  
annual review of consumer prices 每年消费物价回顾 I.
"p  
annual roll-forward basis 逐年延展方式 H[&@}v,L  
annual salary 年薪 )/t6" "  
annual statement 年度报表；年度决算表 [s6C ZcL  
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 tai Vk4  
annuitant 年金受益人 7XAvd-  
annuity 年金 pa/9
F[  
annuity contract 年金合约 b)}+>Wx  
annuity on human life 人寿年金 Lk,+Tfk"  
antecedent debt 先前的债项 e-6w8*!i  
ante-dated cheque 倒填日期支票 FvI
mX  
anticipated expenditure 预期开支 o# hI5  
anticipated net profit 预期纯利 V0i9DK|!  
anticipated revenue 预期收入 c
[(Pg%  
anti-inflation measure 反通货膨胀措施 nfE@R."A  
anti-inflationary stance 反通货膨胀立场 QApyP CH  
apparent deficit 表面赤字 |ng%PQq)  
apparent financial solvency 表面偿债能力 =:7$/T'Qg  
apparent partner 表面合伙人 $Xf(^K  
application for personal assessment 个人入息课税申请书 ]|oJ)5P  
application of fund 资金应用 F+aQ $pQ  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 D(XqyN-P  
appointed actuary 委任精算师 EA0iYzV  
appointed auditor 委任核数师；委任审计师 g`Md80*Zfk  
appointed trustee 委任的受托人 [#b2%G1  
appointer 委任人 8I#D`yVKc  
apportioned pro rata 按比例分摊 ?S`>>^  
apportionment 分配；分摊 \9m*(_Q f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /=T"=bP#/  
apportionment formula 分摊方程式 pM$ @m]  
apportionment of estate duty 遗产税的分摊 YMzBAf  
appraisal 估价；评估 %v=!'?VT  
appreciable growth 可观增长 78
Y@OL_$  
appreciable impact 显着影响 >)Dhi+D  
appreciable increase 可观增长 y:so L:(F  
appreciation 增值；升值 Da,Tav%b  
appreciation against other currencies 相对其他货币升值 9D_wG\g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4F#%f#"  
appreciation tax 增值税 2i:zz? 'p`  
appropriation 拨款；拨用；拨付 {8CWWfHCD  
appropriation account 拨款帐目 GW m4~]0E  
Appropriation Bill 拨款法案 ejcwg*i  
appropriation-in-aid system 补助拨款办法 'D6 bmz  
approved assets 核准资产 sBjXE>_#)  
approved basket stock 认可一篮子证券 !#}>Hv^N  
approved budget 核准预算 P;U@y"s  
approved charitable donation 认可慈善捐款 &L3#:jSk  
approved charitable institution 认可慈善机构 L#j/0IHD  
approved currency 核准货币；认可货币 '
`o[+.  
approved estimates 核准预算 5' \)`  
approved estimates of expenditure 核准开支预算 L|67f4  
approved overseas insurer 核准海外保险人 $I8[BYblB  
approved overseas trust company 核准海外信托公司 Rc9<^g`  
approved pooled investment fund 核准汇集投资基金 /$ `;r2LG  
approved provident fund scheme 认可公积金计划 }~zO+Wf2  
approved provision 核准拨款 .ZX2^)`XD  
approved redeemable share 核准可赎回股份 uBeNXOre  
approved regional stock 认可地区性证券 > V%Q O>C  
approved retirement scheme 认可退休金计划 K`(#K#n  
approved subordinated loan 核准附属贷款 %zljH"F  
arbitrage 套戥；套汇；套利 'lQ
YJ0  
arbitrageur 套戥者；套汇者 [x_s/"Md;  
arbitrary amount 临时款项 -Bv12ymLG  
arrangement 措施；安排；协定 l>Av5g)  
arrears 欠款 mxL;;-  
arrears of pay 欠付薪酬 \R Z3Hh  
arrears of revenue 逾期未收税款；逾期未收的帐项 o;;,iHu*  
articles of association 组织章程；组织细则；组织章程细则 M&e8zS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _S5gcPcF"  
ascertainment of profit 确定利润 G8P+A1 f/>  
"Asia Clear" “亚洲结算系统”