[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 0 J"g "=  
allotment notice 股份配售通知；配股通知 i;~.kgtq4  
allotment of shares 股份分配 O D5qPovsd  
allowable 可获宽免；免税的 3-{WFnA  
allowable business loss 可扣除的营业亏损 p&\QkI=  
allowable expenses 可扣税的支出 ^vh!1"T  
allowance 免税额；津贴；备抵；准备金 xr.;B`T0\'  
allowance for debts 债项的免税额 T] H'l  
allowance for depreciation by wear and tear 耗损折旧免税额
p5rq>&"  
allowance for funeral expenses 殡殓费的免税额 Wx#l}nD  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >P(.yQ8&kL  
allowance for repairs and outgoings 修葺及支出方面的免税额 B7qi|Fw  
allowance to debtor 给债务人的津贴 hB<(~L?A]  
alteration of capital 资本更改 U7U&^ s6`  
alternate trustee 候补受托人 v" #8^q  
amalgamation 合并 J0bcW25  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lrkgsv6  
ambit of charges 征税范围；收费范围 DJdhOLx  
amended valuation 经修订的估值 ,e 7 ~G  
American Commodities Exchange 美国商品交易所 EpACd8Fb  
American Express Bank Limited 美国运通银行 SefF Ci%4  
American Stock Exchange 美国证券交易所 8@;R2]Q  
amortization 摊销 o:UNSr  
amount due from banks 存放银行同业的款项 ShtV2}s|  
amount due from banks abroad 存放海外银行同业的款项 "}0QxogYE  
amount due from holding companies 控股公司欠款 1)}hzA  
amount due from local banks 存放本港银行同业的款项 8rJf2zL  
amount due to banks 银行同业的存款 >G?*rg4  
amount due to banks abroad 海外银行同业的存款 7^.g\Kt?  
amount due to holding companies 控股公司存款 Iw] ylp  
amount due to local banks 本港银行同业的存款 D)4#AI  
amount due to outport banks 外埠银行同业的存款 -{A64gfFxT  
amount for note issue 发行纸币的款额 ^Hf?["m^@  
amount of bond 担保契据的款额 +`S_Gy  
amount of consideration 代价款额 9;*B*S~znW  
amount of contribution 供款数额 TRgj`FG  
amount of indebtedness 负债款额 `\z )EoI  
amount of principal of the loan 贷款本金额 +Y+fM  
amount of rates chargeable 应征差饷数额 x
zx~H>M  
amount of share capital 股本额 9^sz,auB  
amount of sums assured 承保款额 eGKvz
u  
amount of variation 变动幅度 DcRoW  
amount of vote 拨款数额 " 5Pqvi  
amount payable 应付款额 @~=d4Wj6  
amount receivable 应收款额 :Eg4^,QX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V@G|2ZI  
analysis 分析 {J)gS  
ancillary risk 附属风险 ,{ 0&NX  
annual account 周年帐目；周年帐目报表；年度决算；年结 l:~ >P[  
annual accounting date 年结日期 Wl&6T1A`"  
annual allowance 每年免税额；年积金；年度津贴；年津 R Ee~\n+P^  
annual balance 年度余额 % Y.@AiViz  
annual disposable income 每年可动用收入 (3x2^M8  
annual estimates 周年预算 @Z ""|H"0  
annual fee 年费 `]6W*^'PD  
annual general meeting 周年大会 M_$;"NS+}  
annual growth rate 年增率；每年增长率 hG<W*g  
annual long-term supplement 长期个案每年补助金 LChwHkRHJI  
annual pensionable emolument 可供计算退休金的年薪 \,nhGh  
annual report 年报 HD$r<bl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >Wd=+$!I  
annual return 周年报表；周年申报表；每年报税表格 Ly`.~t(~l  
Annual Return Rules 《周年报表规则》 +*qTZIXj  
annual review of consumer prices 每年消费物价回顾 5 r<cna  
annual roll-forward basis 逐年延展方式 nH?#_ 5F1  
annual salary 年薪 Y)S f;  
annual statement 年度报表；年度决算表 ?$\sMkn  
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 ZI :wJU:f  
annuitant 年金受益人 v~dUH0P<>e  
annuity 年金 ey>tUmt6?  
annuity contract 年金合约 44B9JA7u  
annuity on human life 人寿年金 .zW.IM}Z  
antecedent debt 先前的债项 5C-n"8&C&  
ante-dated cheque 倒填日期支票 rc{F17~vX  
anticipated expenditure 预期开支 8"wavh|g4  
anticipated net profit 预期纯利 Z2]\k|%<Fa  
anticipated revenue 预期收入 h5E<wyd96.  
anti-inflation measure 反通货膨胀措施 up?S (.*B  
anti-inflationary stance 反通货膨胀立场 XS0NjZW  
apparent deficit 表面赤字 Hs.5@l  
apparent financial solvency 表面偿债能力 <HW2W"Go\  
apparent partner 表面合伙人 DQN"85AIZ  
application for personal assessment 个人入息课税申请书 .,p@ee$q  
application of fund 资金应用 l2!ztK1^  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 YMwL(m1  
appointed actuary 委任精算师 :N4?W}r.  
appointed auditor 委任核数师；委任审计师 Es:o XA  
appointed trustee 委任的受托人 &
:C(,`~  
appointer 委任人 t/x]vCP,2D  
apportioned pro rata 按比例分摊 1[Jv9S*f/  
apportionment 分配；分摊 y8di-d3_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8
\`otJY  
apportionment formula 分摊方程式 c<)O#i@3/  
apportionment of estate duty 遗产税的分摊 6,p;8I  
appraisal 估价；评估 fdKTj =4  
appreciable growth 可观增长 3=lQZi<]%  
appreciable impact 显着影响 pN;Tt+}  
appreciable increase 可观增长 >lK:~~1  
appreciation 增值；升值 q+67Wc=  
appreciation against other currencies 相对其他货币升值 =fK F#^E@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Uv:NY1(3!  
appreciation tax 增值税 R|7_iMIZ  
appropriation 拨款；拨用；拨付 4':U rJ+  
appropriation account 拨款帐目 LaIH3!M3  
Appropriation Bill 拨款法案 N!af1zj  
appropriation-in-aid system 补助拨款办法 M ~6k[ew  
approved assets 核准资产 w}(Ht_6q{  
approved basket stock 认可一篮子证券 G"prq&  
approved budget 核准预算 aD?ySc}  
approved charitable donation 认可慈善捐款 G8hDR^ra  
approved charitable institution 认可慈善机构 % ELf7~  
approved currency 核准货币；认可货币 8&y3oxA,  
approved estimates 核准预算 M|'![]-  
approved estimates of expenditure 核准开支预算 Jy#2 1  
approved overseas insurer 核准海外保险人 4
eP-yi  
approved overseas trust company 核准海外信托公司 V34]5  
approved pooled investment fund 核准汇集投资基金 >Q# !.lH$W  
approved provident fund scheme 认可公积金计划 b0Fr]oGp  
approved provision 核准拨款 bdyE9t   
approved redeemable share 核准可赎回股份 (qy82F-|2  
approved regional stock 认可地区性证券 'miY"L:| O  
approved retirement scheme 认可退休金计划 'y:+w{I2o  
approved subordinated loan 核准附属贷款 E1rx
uV|9  
arbitrage 套戥；套汇；套利 \]p[DYBY#  
arbitrageur 套戥者；套汇者 D5fhOq+g  
arbitrary amount 临时款项 %VzCeS9  
arrangement 措施；安排；协定 JclG*/Wjg4  
arrears 欠款 3l''   
arrears of pay 欠付薪酬 I
qmQQ_KH  
arrears of revenue 逾期未收税款；逾期未收的帐项 R`emI7|  
articles of association 组织章程；组织细则；组织章程细则 -]vPF|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3ES3,uR  
ascertainment of profit 确定利润 gPM<LO`;i  
"Asia Clear" “亚洲结算系统”