[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 0W> ",2|z  
allotment notice 股份配售通知；配股通知 |UG)*t/  
allotment of shares 股份分配 kel48B  
allowable 可获宽免；免税的 #LiC@>  
allowable business loss 可扣除的营业亏损 o=ex{g(3  
allowable expenses 可扣税的支出 &3<]F K  
allowance 免税额；津贴；备抵；准备金 /NZR|  
allowance for debts 债项的免税额 y@I"Hk<T  
allowance for depreciation by wear and tear 耗损折旧免税额 I$$!YMm.N  
allowance for funeral expenses 殡殓费的免税额 M4| L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i&Ea@b  
allowance for repairs and outgoings 修葺及支出方面的免税额 ''G@n*  
allowance to debtor 给债务人的津贴 'PZJ{8=  
alteration of capital 资本更改 Y%3j>_\;  
alternate trustee 候补受托人 bTj,5,8i  
amalgamation 合并 dSbV{*B;>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =B 9U  
ambit of charges 征税范围；收费范围 Wxjpe4  
amended valuation 经修订的估值 v!2`hqO  
American Commodities Exchange 美国商品交易所 5s;#C/ZZ  
American Express Bank Limited 美国运通银行 a^BD55d?  
American Stock Exchange 美国证券交易所 \ CYu;  
amortization 摊销 E%T
vGe;#  
amount due from banks 存放银行同业的款项 i>;G4  
amount due from banks abroad 存放海外银行同业的款项 j.o)!SA  
amount due from holding companies 控股公司欠款 Hogr#Sn2  
amount due from local banks 存放本港银行同业的款项 \gdd
 
amount due to banks 银行同业的存款 Z\x6  
amount due to banks abroad 海外银行同业的存款 (U)=t$=o  
amount due to holding companies 控股公司存款 %uKDcj  
amount due to local banks 本港银行同业的存款 `g7' )MSy  
amount due to outport banks 外埠银行同业的存款 ]^!# 0(  
amount for note issue 发行纸币的款额 ?S"xR0 *  
amount of bond 担保契据的款额 C4y<+G.`  
amount of consideration 代价款额 Mvux=Ws  
amount of contribution 供款数额 - 0zo>[c/p  
amount of indebtedness 负债款额 q+<TD#xoL  
amount of principal of the loan 贷款本金额 --FvE|I  
amount of rates chargeable 应征差饷数额 >QYxX<W  
amount of share capital 股本额 !)GPI?{^5  
amount of sums assured 承保款额 -szvO_UP  
amount of variation 变动幅度 }+z}vb  
amount of vote 拨款数额 2l9_$evK~  
amount payable 应付款额 Epx.0TA=t  
amount receivable 应收款额 3'8~H]<W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5QlJX  
analysis 分析 N3,EF1%  
ancillary risk 附属风险 K.z@Vx.  
annual account 周年帐目；周年帐目报表；年度决算；年结 BP`UB  
annual accounting date 年结日期 jk~< si  
annual allowance 每年免税额；年积金；年度津贴；年津 #p^D([k \  
annual balance 年度余额 Q?~l=}2  
annual disposable income 每年可动用收入 *Nv<,Br,F  
annual estimates 周年预算 (q)W<GYP  
annual fee 年费 o;t{YfK  
annual general meeting 周年大会 cng1k  
annual growth rate 年增率；每年增长率 56fcifXz@  
annual long-term supplement 长期个案每年补助金 , =#'?>Kq  
annual pensionable emolument 可供计算退休金的年薪 ;(z0r_p<q  
annual report 年报 dme_I
vt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U@H SU%H  
annual return 周年报表；周年申报表；每年报税表格 E]bj I$j  
Annual Return Rules 《周年报表规则》 \hg12],#:@  
annual review of consumer prices 每年消费物价回顾 HR4^+x  
annual roll-forward basis 逐年延展方式 Yt&^i(  
annual salary 年薪 T3\Q<  
annual statement 年度报表；年度决算表 $N~8^6  
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 .2`S07Z  
annuitant 年金受益人 y8\44WKW  
annuity 年金 1|2X0Xm{  
annuity contract 年金合约 q?`bu:yS
 
annuity on human life 人寿年金 1Eh(U  
antecedent debt 先前的债项 0 j6/H?OT  
ante-dated cheque 倒填日期支票 X[R/j*K  
anticipated expenditure 预期开支 nP] ~8ViS  
anticipated net profit 预期纯利 gVO[R6C5C  
anticipated revenue 预期收入 K?) &8S
 
anti-inflation measure 反通货膨胀措施 Nx~8]h1(  
anti-inflationary stance 反通货膨胀立场 NI3_wV  
apparent deficit 表面赤字 E#J+.&2  
apparent financial solvency 表面偿债能力 <}G7#xg  
apparent partner 表面合伙人 fF ;-d2mF  
application for personal assessment 个人入息课税申请书 <~'\~Zd+  
application of fund 资金应用 `C,479~J  
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  IS!sJc  
appointed actuary 委任精算师 {@k5e) Q  
appointed auditor 委任核数师；委任审计师 DvU(rr\p  
appointed trustee 委任的受托人 QDs]{F#  
appointer 委任人 @Kp2l<P  
apportioned pro rata 按比例分摊 5MT$n4zKu  
apportionment 分配；分摊 '(;`t1V8k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sk9*3d5I  
apportionment formula 分摊方程式 Ue! &Vm  
apportionment of estate duty 遗产税的分摊 > a[)F  
appraisal 估价；评估 fs\l*nBig  
appreciable growth 可观增长 sT|8a  
appreciable impact 显着影响 >A#]60w.  
appreciable increase 可观增长 Yz4Q !tL  
appreciation 增值；升值 2ACN5lyUS  
appreciation against other currencies 相对其他货币升值 &0~E+ 9b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LJ9^:U  
appreciation tax 增值税 $0 eyp]XC\  
appropriation 拨款；拨用；拨付 YuFJJAJ  
appropriation account 拨款帐目 *zJ
}=%)f  
Appropriation Bill 拨款法案 p1q"[)WVn^  
appropriation-in-aid system 补助拨款办法 I!~5.  
approved assets 核准资产 lo Oh }y+  
approved basket stock 认可一篮子证券 jUYb8:B  
approved budget 核准预算 UO>ADRs}  
approved charitable donation 认可慈善捐款 ^ 14U]<  
approved charitable institution 认可慈善机构 hIE$ut +  
approved currency 核准货币；认可货币 Jc95Ki1X  
approved estimates 核准预算 -r7*C:E  
approved estimates of expenditure 核准开支预算 `;L>[\Xi  
approved overseas insurer 核准海外保险人 Z+x,Awq  
approved overseas trust company 核准海外信托公司 Hz `aj  
approved pooled investment fund 核准汇集投资基金 j@ lHgis  
approved provident fund scheme 认可公积金计划 e<#t]V  
approved provision 核准拨款 R_`i=>Z-  
approved redeemable share 核准可赎回股份 (]>=y  
approved regional stock 认可地区性证券 )l~:Puvh  
approved retirement scheme 认可退休金计划 &]iiBp#2  
approved subordinated loan 核准附属贷款 +iY.YV  
arbitrage 套戥；套汇；套利 Yxp.`  
arbitrageur 套戥者；套汇者 mr&nB  
arbitrary amount 临时款项 /I(IT=kp  
arrangement 措施；安排；协定 8>%:MS"  
arrears 欠款 nkUSd}a`r  
arrears of pay 欠付薪酬 {26/SY  
arrears of revenue 逾期未收税款；逾期未收的帐项 (R5n
ND  
articles of association 组织章程；组织细则；组织章程细则 7. `Fe g.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c 2t<WRG  
ascertainment of profit 确定利润 G(" S6u  
"Asia Clear" “亚洲结算系统”