[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 Xe.
az
 
allotment notice 股份配售通知；配股通知 rAwuWM@BIg  
allotment of shares 股份分配 =ICakh!TO  
allowable 可获宽免；免税的 Lbwc2Q,.-  
allowable business loss 可扣除的营业亏损 8p0ZIrD%  
allowable expenses 可扣税的支出 @b@# o  
allowance 免税额；津贴；备抵；准备金 93]67PL#
+  
allowance for debts 债项的免税额 :d{-"RAG"  
allowance for depreciation by wear and tear 耗损折旧免税额 lXnzomU  
allowance for funeral expenses 殡殓费的免税额 1[U`,(C1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O86[`,  
allowance for repairs and outgoings 修葺及支出方面的免税额 s%OPoRE  
allowance to debtor 给债务人的津贴 YZ.? k4>  
alteration of capital 资本更改 '2=$pw  
alternate trustee 候补受托人 I/vQP+w O  
amalgamation 合并 Ng 3r`S"_<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |08'd5  
ambit of charges 征税范围；收费范围 duT'$}2@>  
amended valuation 经修订的估值 ?y`we6~\1  
American Commodities Exchange 美国商品交易所 "MX9h }
7  
American Express Bank Limited 美国运通银行 E/5/5'gBJO  
American Stock Exchange 美国证券交易所 Op>l~{{ {  
amortization 摊销 o1^Rx5  
amount due from banks 存放银行同业的款项 ^(c.AYI
 
amount due from banks abroad 存放海外银行同业的款项 X:kqX [\>  
amount due from holding companies 控股公司欠款 +5xVgIk#  
amount due from local banks 存放本港银行同业的款项 kH|cB!?x  
amount due to banks 银行同业的存款 N:% }KAc  
amount due to banks abroad 海外银行同业的存款 *k^'xL  
amount due to holding companies 控股公司存款 DV5K)m&G  
amount due to local banks 本港银行同业的存款 ?#]wxH,  
amount due to outport banks 外埠银行同业的存款 U9/6F8D1Y1  
amount for note issue 发行纸币的款额 2^f6@;=M  
amount of bond 担保契据的款额 d")TH3pG  
amount of consideration 代价款额 *MD\YFXR  
amount of contribution 供款数额 ,B8u?{O  
amount of indebtedness 负债款额 EZ+L'  
amount of principal of the loan 贷款本金额 mLb>*xt$b@  
amount of rates chargeable 应征差饷数额 f:u3fL  
amount of share capital 股本额 )z=L^ot  
amount of sums assured 承保款额 <Y"h2#M"  
amount of variation 变动幅度 `-)Hot)  
amount of vote 拨款数额 ww#]i&6  
amount payable 应付款额 40$- ]i  
amount receivable 应收款额 ^X\SwgD2w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !L?diR  
analysis 分析 /OtLIM+7~{  
ancillary risk 附属风险 efUa[XO  
annual account 周年帐目；周年帐目报表；年度决算；年结 BH3%dh:9  
annual accounting date 年结日期 (@nEe?  
annual allowance 每年免税额；年积金；年度津贴；年津 i8Xz'Sw07  
annual balance 年度余额 ~Kiu" g  
annual disposable income 每年可动用收入 sn-P&"q  
annual estimates 周年预算 :ND e<6?u  
annual fee 年费 ic=tVs  
annual general meeting 周年大会 mnm 7{?#[  
annual growth rate 年增率；每年增长率 JZ >E<U9&  
annual long-term supplement 长期个案每年补助金 Sece#K2J|  
annual pensionable emolument 可供计算退休金的年薪 h*B7UzCg  
annual report 年报 D@?Tq,
= [  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4qvE2W}&  
annual return 周年报表；周年申报表；每年报税表格 mO8E-D*3  
Annual Return Rules 《周年报表规则》 ~/l5ys  
annual review of consumer prices 每年消费物价回顾 Dhze2q)o  
annual roll-forward basis 逐年延展方式 lNbAt4]}f(  
annual salary 年薪 ~9ynlVb7)r  
annual statement 年度报表；年度决算表 q<Z`<e  
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 E E^lw61  
annuitant 年金受益人 3;Y9<  
annuity 年金 eo&^~OVT  
annuity contract 年金合约 oa<%R8T?@  
annuity on human life 人寿年金 7N4)T'B  
antecedent debt 先前的债项 '4e, e|r  
ante-dated cheque 倒填日期支票 H{U(Rt]
K  
anticipated expenditure 预期开支 ?, m_q+  
anticipated net profit 预期纯利 )l6(ss!J  
anticipated revenue 预期收入 @O9 wit.  
anti-inflation measure 反通货膨胀措施 }/J<#}t  
anti-inflationary stance 反通货膨胀立场 Y{D?
&x%yq  
apparent deficit 表面赤字 U>0~/o  
apparent financial solvency 表面偿债能力 U%V4@iz~\m  
apparent partner 表面合伙人 c Ta$t :K@  
application for personal assessment 个人入息课税申请书 TW~%1G_v  
application of fund 资金应用 %pj T?G7  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ?X^.2+]*&  
appointed actuary 委任精算师 T o$D[-  
appointed auditor 委任核数师；委任审计师 GAU7w"sE  
appointed trustee 委任的受托人 c0f8*O4i  
appointer 委任人 (MzThGJK_  
apportioned pro rata 按比例分摊 9r=yfc!cS  
apportionment 分配；分摊 <TEDqQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /K :H2?J  
apportionment formula 分摊方程式 #7Jvk_r9Y  
apportionment of estate duty 遗产税的分摊 .
g>0FP  
appraisal 估价；评估 Nz;f| 2 h  
appreciable growth 可观增长 w[]\%`69}Z  
appreciable impact 显着影响 }ki6(_  
appreciable increase 可观增长 {xu~Dx  
appreciation 增值；升值 THy{r_dx  
appreciation against other currencies 相对其他货币升值 ,buo&DT{L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yF@72tK  
appreciation tax 增值税 @B9O*x+n:  
appropriation 拨款；拨用；拨付 UFGUP]J>  
appropriation account 拨款帐目 ZLlAK?N  
Appropriation Bill 拨款法案 "?S>}G\  
appropriation-in-aid system 补助拨款办法 &xE+PfX  
approved assets 核准资产 lXi
p%6c7  
approved basket stock 认可一篮子证券 8SOfX^;o  
approved budget 核准预算 7bL48W<QD  
approved charitable donation 认可慈善捐款 OLE@35"v]  
approved charitable institution 认可慈善机构 /[+qw%>  
approved currency 核准货币；认可货币 3U4h>T@s|  
approved estimates 核准预算 PwC^ ]e  
approved estimates of expenditure 核准开支预算 oD3Q{e  
approved overseas insurer 核准海外保险人 xp%LXxj  
approved overseas trust company 核准海外信托公司 jhB+ ]  
approved pooled investment fund 核准汇集投资基金 0,1)Sg*  
approved provident fund scheme 认可公积金计划 @r]1;KG  
approved provision 核准拨款 S9{&.[O  
approved redeemable share 核准可赎回股份 WQBpU?O  
approved regional stock 认可地区性证券
9t+:L(*pK  
approved retirement scheme 认可退休金计划 U"OA m
}  
approved subordinated loan 核准附属贷款 [/Xc},HbMe  
arbitrage 套戥；套汇；套利 xG:7AGZ$[  
arbitrageur 套戥者；套汇者 ?6_U>d{  
arbitrary amount 临时款项 Xu& v3Y~k  
arrangement 措施；安排；协定 ,+!|~1  
arrears 欠款 ?7dV:]%~2  
arrears of pay 欠付薪酬 4\y>pXML-U  
arrears of revenue 逾期未收税款；逾期未收的帐项 GB{Q)L  
articles of association 组织章程；组织细则；组织章程细则 A H|'{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g-<[* nF  
ascertainment of profit 确定利润 7-MyiCt  
"Asia Clear" “亚洲结算系统”