[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 %b0..Zz  
allotment notice 股份配售通知；配股通知 *uNa(yd  
allotment of shares 股份分配 `}"*i_0-5'  
allowable 可获宽免；免税的 <!R~G-D#_T  
allowable business loss 可扣除的营业亏损 2B5Z0<  
allowable expenses 可扣税的支出 lkOugjI  
allowance 免税额；津贴；备抵；准备金 :4/RB%)"  
allowance for debts 债项的免税额 rD fUTfv|Q  
allowance for depreciation by wear and tear 耗损折旧免税额 9>%ti&_-jt  
allowance for funeral expenses 殡殓费的免税额 mZ'`XAS~;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o[
0Cv*  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q% )fuI  
allowance to debtor 给债务人的津贴 f8!*4Bw  
alteration of capital 资本更改 F:1w%#6av  
alternate trustee 候补受托人 2{% U\^-  
amalgamation 合并 =rGjOb3+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3Jf
_3c  
ambit of charges 征税范围；收费范围 V~%!-7?  
amended valuation 经修订的估值 {|bf`  
American Commodities Exchange 美国商品交易所 C8%q?.nH=  
American Express Bank Limited 美国运通银行 >
d&B:  
American Stock Exchange 美国证券交易所 .sgP3Ah  
amortization 摊销 5_9mA4gs@  
amount due from banks 存放银行同业的款项 +\2{{~_z  
amount due from banks abroad 存放海外银行同业的款项 EE=!Y NP]  
amount due from holding companies 控股公司欠款 cE$7CSR  
amount due from local banks 存放本港银行同业的款项 UW_fn  
amount due to banks 银行同业的存款 jIaAx_  
amount due to banks abroad 海外银行同业的存款 l`4hWs\I  
amount due to holding companies 控股公司存款 _f8Wa u# "  
amount due to local banks 本港银行同业的存款 V*"-@  
amount due to outport banks 外埠银行同业的存款 Gk g)\ 3  
amount for note issue 发行纸币的款额 tU.Y$ %4  
amount of bond 担保契据的款额 F
I DV5Y/f  
amount of consideration 代价款额 gDa}8!+i  
amount of contribution 供款数额 jTH,GF  
amount of indebtedness 负债款额 9{]U6A*K0w  
amount of principal of the loan 贷款本金额 Q,S~+bD(z  
amount of rates chargeable 应征差饷数额 buu~#m1z  
amount of share capital 股本额 8m\*~IX=  
amount of sums assured 承保款额 K!;Z#$iw[  
amount of variation 变动幅度 4"U/T1&  
amount of vote 拨款数额 ]
yiwdQ  
amount payable 应付款额 uS`XWn<CSD  
amount receivable 应收款额 7VduewKX8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b*&AIiT  
analysis 分析 * G!C 'w\$  
ancillary risk 附属风险 2+m%f"  
annual account 周年帐目；周年帐目报表；年度决算；年结 50q(8F-N  
annual accounting date 年结日期 L3/m}AH,  
annual allowance 每年免税额；年积金；年度津贴；年津 Fuq ;4UcbL  
annual balance 年度余额 )O*\}6:S  
annual disposable income 每年可动用收入 F9IrbLS9c  
annual estimates 周年预算 MH7 n@.t  
annual fee 年费 "
"q76cx  
annual general meeting 周年大会 x]{
}y_  
annual growth rate 年增率；每年增长率 ia6%>^  
annual long-term supplement 长期个案每年补助金 F,5~a_GP?  
annual pensionable emolument 可供计算退休金的年薪 w+($=n~  
annual report 年报 N@6+DH
t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wyJ
+~  
annual return 周年报表；周年申报表；每年报税表格 j
whc;y  
Annual Return Rules 《周年报表规则》 9K,PT.c  
annual review of consumer prices 每年消费物价回顾 EIQ`?8KSR  
annual roll-forward basis 逐年延展方式 ]wb^5H  
annual salary 年薪 |Lf>Z2E  
annual statement 年度报表；年度决算表 [@ >}  
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 a|S6r-_;s  
annuitant 年金受益人 pZ
Hx  
annuity 年金 wr>[Eo@%\  
annuity contract 年金合约 Z$jqB~=^e  
annuity on human life 人寿年金 j.or:nF  
antecedent debt 先前的债项 b?i5C4=K  
ante-dated cheque 倒填日期支票 U1nObA  
anticipated expenditure 预期开支 +)$oy]  
anticipated net profit 预期纯利 X\&CQiPS  
anticipated revenue 预期收入 ~(
aMKB  
anti-inflation measure 反通货膨胀措施 -@bOFClE  
anti-inflationary stance 反通货膨胀立场 Sq22]  
apparent deficit 表面赤字 [QUaC3l)  
apparent financial solvency 表面偿债能力 i
F,%^95=  
apparent partner 表面合伙人 o0ky]9 P  
application for personal assessment 个人入息课税申请书 `st3iTLZY  
application of fund 资金应用 gi {rqM  
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 |Yb]@9>vn  
appointed actuary 委任精算师 0MpZdJ  
appointed auditor 委任核数师；委任审计师 a=_+8RyVQ  
appointed trustee 委任的受托人 O1+OE!w  
appointer 委任人 (>]fr lEU~  
apportioned pro rata 按比例分摊 NW]zMU{c  
apportionment 分配；分摊 Rp^fY_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^5E:hW[*  
apportionment formula 分摊方程式 JsP<etX  
apportionment of estate duty 遗产税的分摊 A4{14Y;?  
appraisal 估价；评估 O,.c gX   
appreciable growth 可观增长 C*X=nezq  
appreciable impact 显着影响 Ql
#y7HW  
appreciable increase 可观增长 ~#MXhhqB  
appreciation 增值；升值 ?i{/iH~Sf  
appreciation against other currencies 相对其他货币升值 4yK{(!&i+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &c[ISc>N{  
appreciation tax 增值税 Q6PaT@gs  
appropriation 拨款；拨用；拨付 v_|k:l  
appropriation account 拨款帐目 y:',)f }  
Appropriation Bill 拨款法案 h-.xx4D  
appropriation-in-aid system 补助拨款办法 =0t<:-?.-  
approved assets 核准资产 eQqnPqi-  
approved basket stock 认可一篮子证券 po9f[/s'+o  
approved budget 核准预算 ' nIKkQ" N  
approved charitable donation 认可慈善捐款 ]Z IreI  
approved charitable institution 认可慈善机构 t7-6A  
approved currency 核准货币；认可货币 +-r ~-bs  
approved estimates 核准预算 :X*$U ~aQ  
approved estimates of expenditure 核准开支预算 P9 w);jp;  
approved overseas insurer 核准海外保险人 FW"n+7T  
approved overseas trust company 核准海外信托公司 ?ESsma6  
approved pooled investment fund 核准汇集投资基金 yQcIfl]f  
approved provident fund scheme 认可公积金计划 u']}Z%A9`  
approved provision 核准拨款 %ZsdCQc{`  
approved redeemable share 核准可赎回股份 v\lKY*@f  
approved regional stock 认可地区性证券 =f?vpKq40  
approved retirement scheme 认可退休金计划 #HDP ha  
approved subordinated loan 核准附属贷款 XvSng"f.  
arbitrage 套戥；套汇；套利 ?zuKVi?I  
arbitrageur 套戥者；套汇者 !tzk7D  
arbitrary amount 临时款项 6Vgxfic  
arrangement 措施；安排；协定 dI +Y1Vq  
arrears 欠款 !aB~G}'  
arrears of pay 欠付薪酬 QXu[<V  
arrears of revenue 逾期未收税款；逾期未收的帐项 w2SN=X~#  
articles of association 组织章程；组织细则；组织章程细则 Skg}/Ek  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :al ,zxs  
ascertainment of profit 确定利润 S2jn  pf}  
"Asia Clear" “亚洲结算系统”