[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 [["az'Lrk?  
allotment notice 股份配售通知；配股通知 %B~@wc I)W  
allotment of shares 股份分配 h
@{mcz  
allowable 可获宽免；免税的 R_zQiSwG<  
allowable business loss 可扣除的营业亏损 SjL&\),
 
allowable expenses 可扣税的支出 6Bf a
B:  
allowance 免税额；津贴；备抵；准备金 $X_A74(  
allowance for debts 债项的免税额 :Ld x^UO  
allowance for depreciation by wear and tear 耗损折旧免税额 JC.nfxG@:  
allowance for funeral expenses 殡殓费的免税额 3JFX~"rV9I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d=DQS>Nz  
allowance for repairs and outgoings 修葺及支出方面的免税额 :V
!F~  
allowance to debtor 给债务人的津贴 ,<t)aZL,A;  
alteration of capital 资本更改 O63:t$Yx#  
alternate trustee 候补受托人 )Y &RMYy  
amalgamation 合并 asZ(Hz%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P^57a?[`  
ambit of charges 征税范围；收费范围 d`  X1cG  
amended valuation 经修订的估值 ku5vaP(  
American Commodities Exchange 美国商品交易所 -d4|EtN  
American Express Bank Limited 美国运通银行 mX
OY,g2w  
American Stock Exchange 美国证券交易所 .z, ot|  
amortization 摊销 sW&5Mu-  
amount due from banks 存放银行同业的款项 mlO\wn-F  
amount due from banks abroad 存放海外银行同业的款项 XI\P#"  
amount due from holding companies 控股公司欠款 -R-yr.$j*  
amount due from local banks 存放本港银行同业的款项 Y[rRz6.*(  
amount due to banks 银行同业的存款 @q"HZO[  
amount due to banks abroad 海外银行同业的存款 eXAJ%^iD  
amount due to holding companies 控股公司存款 6hiWgbE  
amount due to local banks 本港银行同业的存款 *6aIDFNl  
amount due to outport banks 外埠银行同业的存款 eL_Il.:  
amount for note issue 发行纸币的款额 tUk)S  
amount of bond 担保契据的款额 IAi|4,y_L  
amount of consideration 代价款额 BMO&(g  
amount of contribution 供款数额 J3Xrl
Sc  
amount of indebtedness 负债款额 .$ X|96~$  
amount of principal of the loan 贷款本金额 2GxkOch  
amount of rates chargeable 应征差饷数额 dwqR,|  
amount of share capital 股本额 =`EC M7  
amount of sums assured 承保款额 Th!;zu^t  
amount of variation 变动幅度 (9Of,2] &E  
amount of vote 拨款数额 ?UV|m  
amount payable 应付款额 :E.T2n
a  
amount receivable 应收款额 dK41NLGQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z#B(1uI  
analysis 分析 $kBcnk  
ancillary risk 附属风险 a"D'QqtH  
annual account 周年帐目；周年帐目报表；年度决算；年结 .Vrl:  
annual accounting date 年结日期 wpg7xx!  
annual allowance 每年免税额；年积金；年度津贴；年津 no(or5UJ  
annual balance 年度余额 s+E: 7T9P  
annual disposable income 每年可动用收入 xEg@Y"NQ  
annual estimates 周年预算 *)L~1;7j>  
annual fee 年费 7$mB.\|  
annual general meeting 周年大会 @=6oB3tQA  
annual growth rate 年增率；每年增长率 g?N^9B,$2  
annual long-term supplement 长期个案每年补助金 >U)>~SQf  
annual pensionable emolument 可供计算退休金的年薪 Zi}jf25  
annual report 年报 EE-wi@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V8rS~'{\  
annual return 周年报表；周年申报表；每年报税表格 I2
WWhsNC  
Annual Return Rules 《周年报表规则》 /vI"v4  
annual review of consumer prices 每年消费物价回顾 05Q4$P  
annual roll-forward basis 逐年延展方式 s6k(K>P l  
annual salary 年薪 u6Yp,!+  
annual statement 年度报表；年度决算表 %c@PTpAM  
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 owx0J,,G  
annuitant 年金受益人 P4:Zy;$v!  
annuity 年金 (>uA(#Z  
annuity contract 年金合约 $Lz!04  
annuity on human life 人寿年金 n&2OfBJ  
antecedent debt 先前的债项 kqjj&{vPFJ  
ante-dated cheque 倒填日期支票 @0V4$OoFl  
anticipated expenditure 预期开支 nrR2U`  
anticipated net profit 预期纯利 *D67&/g.  
anticipated revenue 预期收入 ECk3Da  
anti-inflation measure 反通货膨胀措施 eo~b]D  
anti-inflationary stance 反通货膨胀立场 1DlXsup&?#  
apparent deficit 表面赤字 Z23T
2  
apparent financial solvency 表面偿债能力 J:@yG1VIp  
apparent partner 表面合伙人 S9[Y1qH>K  
application for personal assessment 个人入息课税申请书 b&6lu4D  
application of fund 资金应用 = |E8z u%  
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 ]cM8TT  
appointed actuary 委任精算师 p6&<eMwFA  
appointed auditor 委任核数师；委任审计师 ~~@dbB  
appointed trustee 委任的受托人 `I8ep=V Z  
appointer 委任人 AH? [K,3  
apportioned pro rata 按比例分摊 9&{z?*  
apportionment 分配；分摊 h]vEXWpG]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #pyFIUr=w  
apportionment formula 分摊方程式 jOd+LXPJ  
apportionment of estate duty 遗产税的分摊 -s0\4  
appraisal 估价；评估 y&/bp<Z  
appreciable growth 可观增长 <zm:J4&>T  
appreciable impact 显着影响 ,w f6gmh8  
appreciable increase 可观增长 y t7>,  
appreciation 增值；升值 !<out4Mz"  
appreciation against other currencies 相对其他货币升值 ?*.:*A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!ST7@D  
appreciation tax 增值税 2O- 4x  
appropriation 拨款；拨用；拨付 ?_r{G7|D  
appropriation account 拨款帐目 "gFw:t"VV  
Appropriation Bill 拨款法案 .[+}nA,g%~  
appropriation-in-aid system 补助拨款办法 ^\[c][fo  
approved assets 核准资产 putRc??o;  
approved basket stock 认可一篮子证券 <{h\Msx%  
approved budget 核准预算 U "r)C;
5  
approved charitable donation 认可慈善捐款 ]$#9B-uB  
approved charitable institution 认可慈善机构 6&QOC9JW+7  
approved currency 核准货币；认可货币 zG{jRth  
approved estimates 核准预算 abv*X1  
approved estimates of expenditure 核准开支预算 X"9N<)C  
approved overseas insurer 核准海外保险人 j#u{(W'r  
approved overseas trust company 核准海外信托公司 {|<yZ,,p  
approved pooled investment fund 核准汇集投资基金 ohs`[U=%~  
approved provident fund scheme 认可公积金计划 x$t2Y <_  
approved provision 核准拨款 DWEDL[{  
approved redeemable share 核准可赎回股份 u8t|!pMF8  
approved regional stock 认可地区性证券 |~#A?mK
-  
approved retirement scheme 认可退休金计划 vvs2:87zvJ  
approved subordinated loan 核准附属贷款 / !y~Q|<|=  
arbitrage 套戥；套汇；套利 hk$I-  
arbitrageur 套戥者；套汇者 a:OMI  
arbitrary amount 临时款项 q<Qjc  
arrangement 措施；安排；协定 !X||ds  
arrears 欠款 $:# :"  
arrears of pay 欠付薪酬 lr[T+nQ  
arrears of revenue 逾期未收税款；逾期未收的帐项 vz|(KN[  
articles of association 组织章程；组织细则；组织章程细则 vxug>2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |ICn/r~  
ascertainment of profit 确定利润 sAPQbTSM  
"Asia Clear" “亚洲结算系统”