[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 pt}X>ph{  
allotment notice 股份配售通知；配股通知 Zg.&V  
allotment of shares 股份分配 E^S
H\5B  
allowable 可获宽免；免税的 ^) s2$A:L  
allowable business loss 可扣除的营业亏损 NW&b&o  
allowable expenses 可扣税的支出 xagBORg+Bd  
allowance 免税额；津贴；备抵；准备金 a 7,C>%I  
allowance for debts 债项的免税额 <(-hx+^  
allowance for depreciation by wear and tear 耗损折旧免税额 }:~x7|~s:  
allowance for funeral expenses 殡殓费的免税额 c=`wg$2:5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @Rw !'T  
allowance for repairs and outgoings 修葺及支出方面的免税额 W}]%X4<#rN  
allowance to debtor 给债务人的津贴 -Zz$~$  
alteration of capital 资本更改 0p\@!Z H  
alternate trustee 候补受托人 `{xNXH]@  
amalgamation 合并 J":,Vd!*-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L;f!.FX#  
ambit of charges 征税范围；收费范围 GF^071]G  
amended valuation 经修订的估值 qhz]Wm P   
American Commodities Exchange 美国商品交易所 e[#j.|m  
American Express Bank Limited 美国运通银行 go<W(
,O  
American Stock Exchange 美国证券交易所 ;/rXQe1  
amortization 摊销 }7.PH'.8  
amount due from banks 存放银行同业的款项 : 7`[$<~E  
amount due from banks abroad 存放海外银行同业的款项 BV[5}  
amount due from holding companies 控股公司欠款 JC3m.)/  
amount due from local banks 存放本港银行同业的款项 `WH"%V:"Q  
amount due to banks 银行同业的存款 #*(td<Cp  
amount due to banks abroad 海外银行同业的存款 {
b   
amount due to holding companies 控股公司存款 ^:Gie  
amount due to local banks 本港银行同业的存款 WpRc)g:  
amount due to outport banks 外埠银行同业的存款 sK5r$Dbr  
amount for note issue 发行纸币的款额 ut I"\1hQ  
amount of bond 担保契据的款额 7[}xP#Z  
amount of consideration 代价款额 [YcG(^^  
amount of contribution 供款数额 n0 e1k.A  
amount of indebtedness 负债款额 HZf/CE9T  
amount of principal of the loan 贷款本金额 v t9)pMs  
amount of rates chargeable 应征差饷数额 C-H@8p?T  
amount of share capital 股本额 <fFTY130:  
amount of sums assured 承保款额 xsMBC  
amount of variation 变动幅度 [F6U+1n8e  
amount of vote 拨款数额 ML>[^F  
amount payable 应付款额 Q{lpKe0  
amount receivable 应收款额 7 !JQB
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L ');!/:  
analysis 分析 9Q+'n$s0^  
ancillary risk 附属风险 ]f({`&K5  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]3l
9:|  
annual accounting date 年结日期 sU{NHC)5  
annual allowance 每年免税额；年积金；年度津贴；年津 O
6G0  
annual balance 年度余额 SV~~Q_U9  
annual disposable income 每年可动用收入 u!W0P6   
annual estimates 周年预算 nPy$D-L,  
annual fee 年费 C .~+*"Vw  
annual general meeting 周年大会 p$3sME$L  
annual growth rate 年增率；每年增长率 w_{wBL[3e  
annual long-term supplement 长期个案每年补助金 / :n#`o=;  
annual pensionable emolument 可供计算退休金的年薪 Kiu_JzD  
annual report 年报 pxh"B\"4*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]h  %Wiw  
annual return 周年报表；周年申报表；每年报税表格 Q{5kxw1ZF  
Annual Return Rules 《周年报表规则》 J \M>33zu  
annual review of consumer prices 每年消费物价回顾 Ot6aRk  
annual roll-forward basis 逐年延展方式 j+,d^!  
annual salary 年薪 T r1?620  
annual statement 年度报表；年度决算表 65aK2MS@  
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  q; ][5  
annuitant 年金受益人 RpD=]y!5_  
annuity 年金 #ka
Y0M  
annuity contract 年金合约 <,e+ kL {  
annuity on human life 人寿年金 gh8F2V;<  
antecedent debt 先前的债项 In<n&ib  
ante-dated cheque 倒填日期支票 V13N}]  
anticipated expenditure 预期开支 W)f/0QX}W  
anticipated net profit 预期纯利 \S!e![L/  
anticipated revenue 预期收入 u*ObwcI/Bn  
anti-inflation measure 反通货膨胀措施 &b%zQ4%d-`  
anti-inflationary stance 反通货膨胀立场 7B\Vs-d  
apparent deficit 表面赤字 .jk@IL  
apparent financial solvency 表面偿债能力 O4V.11FnW  
apparent partner 表面合伙人 ~3WF,mW  
application for personal assessment 个人入息课税申请书 mSb#Nn6W  
application of fund 资金应用 A"G 1^8wvX  
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 )]H-BIuGm  
appointed actuary 委任精算师 vRHd&0  
appointed auditor 委任核数师；委任审计师 E(8* pI  
appointed trustee 委任的受托人 L"4mL,  
appointer 委任人 )E-inHD /  
apportioned pro rata 按比例分摊 uJC~LC N  
apportionment 分配；分摊 t7j);W%e6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 to DG7XN}  
apportionment formula 分摊方程式 C8V/UbA /  
apportionment of estate duty 遗产税的分摊 F|e1"PkeoA  
appraisal 估价；评估 uYs5f.! `  
appreciable growth 可观增长 J:V6  
appreciable impact 显着影响 4O)1uF;  
appreciable increase 可观增长 W;!}#o|%s  
appreciation 增值；升值 hM6PP7XH  
appreciation against other currencies 相对其他货币升值 ECrex>zr%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UJCYs`y  
appreciation tax 增值税 _0]S69lp  
appropriation 拨款；拨用；拨付 ; Q3n
  
appropriation account 拨款帐目 0c<.iM  
Appropriation Bill 拨款法案 3@M|m<_R$  
appropriation-in-aid system 补助拨款办法 ,0~n3G  
approved assets 核准资产 !y@NAa0  
approved basket stock 认可一篮子证券 "J[K 3  
approved budget 核准预算 QSszn`e  
approved charitable donation 认可慈善捐款 [d1mLJAR  
approved charitable institution 认可慈善机构 /tf5Bv'<  
approved currency 核准货币；认可货币 XF;ES3 d  
approved estimates 核准预算 ~,oMz<iMV  
approved estimates of expenditure 核准开支预算 O$&mFL[`  
approved overseas insurer 核准海外保险人 d(:8M  
approved overseas trust company 核准海外信托公司 C1m]*}U  
approved pooled investment fund 核准汇集投资基金 r0+6evU2  
approved provident fund scheme 认可公积金计划 -xEXN[\S  
approved provision 核准拨款 :7!0OVQla\  
approved redeemable share 核准可赎回股份 N D(/uyI  
approved regional stock 认可地区性证券 v*
SEb~[  
approved retirement scheme 认可退休金计划 S||}nJ0  
approved subordinated loan 核准附属贷款 --%N8L;e  
arbitrage 套戥；套汇；套利 i]6`LqlO  
arbitrageur 套戥者；套汇者 x7jC)M<k0  
arbitrary amount 临时款项 L
Wz&YF#T-  
arrangement 措施；安排；协定 ,!Z
*5  
arrears 欠款 ND>r#(_\  
arrears of pay 欠付薪酬 D(AXk8Vub  
arrears of revenue 逾期未收税款；逾期未收的帐项
2(u,SQ  
articles of association 组织章程；组织细则；组织章程细则 %.^_Ps0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d4>Z8FF|1B  
ascertainment of profit 确定利润 r^3acXl  
"Asia Clear" “亚洲结算系统”