[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 '9
zKaL  
allotment notice 股份配售通知；配股通知 edCVIY'1  
allotment of shares 股份分配 Ju& FwY+  
allowable 可获宽免；免税的 Z{:;LC  
allowable business loss 可扣除的营业亏损 WPrBK{B`o  
allowable expenses 可扣税的支出 |z"$^|@d?  
allowance 免税额；津贴；备抵；准备金 cui%r!D  
allowance for debts 债项的免税额 k}I65 ^l#  
allowance for depreciation by wear and tear 耗损折旧免税额 .o5K X*  
allowance for funeral expenses 殡殓费的免税额 IW>~Y l?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r> Xk1~<!  
allowance for repairs and outgoings 修葺及支出方面的免税额 sa _J6~  
allowance to debtor 给债务人的津贴 =tY%`e  
alteration of capital 资本更改 W} "tf L8  
alternate trustee 候补受托人 -ah)/5j  
amalgamation 合并 _~{J."q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3 {hUp81>  
ambit of charges 征税范围；收费范围 \jV2":[%c  
amended valuation 经修订的估值 V~ MsGj  
American Commodities Exchange 美国商品交易所 ~l?c.CSd  
American Express Bank Limited 美国运通银行 eK5~gnv,  
American Stock Exchange 美国证券交易所 &<_q00F  
amortization 摊销 D
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amount due from banks 存放银行同业的款项 :-<30LS$  
amount due from banks abroad 存放海外银行同业的款项 ->
o[ S0  
amount due from holding companies 控股公司欠款 fAz4>_4  
amount due from local banks 存放本港银行同业的款项 p&u\gSo  
amount due to banks 银行同业的存款 <;'{Tj-"  
amount due to banks abroad 海外银行同业的存款 nd,\<}uP9  
amount due to holding companies 控股公司存款 L+T'TC:  
amount due to local banks 本港银行同业的存款 @o*~\E<T  
amount due to outport banks 外埠银行同业的存款 6rWq hIaI  
amount for note issue 发行纸币的款额 l:bbc!3  
amount of bond 担保契据的款额 ~3%\8,0  
amount of consideration 代价款额 KaS*LDzw  
amount of contribution 供款数额 Q4*{+$A  
amount of indebtedness 负债款额 ki}Li*)7  
amount of principal of the loan 贷款本金额 H3vnc\d~  
amount of rates chargeable 应征差饷数额 [u=yl0f  
amount of share capital 股本额 GA` bWl  
amount of sums assured 承保款额 `QRXQ c  
amount of variation 变动幅度 #@5VT*/7  
amount of vote 拨款数额 GUD]sXSj  
amount payable 应付款额 tS5J{j>T  
amount receivable 应收款额 Yl
T&.G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BNA1"@9q  
analysis 分析 o0F,!}  
ancillary risk 附属风险 Q9h=1G\K  
annual account 周年帐目；周年帐目报表；年度决算；年结 v@ qDR|?^  
annual accounting date 年结日期 \,n X
/f  
annual allowance 每年免税额；年积金；年度津贴；年津 RRYcg{g  
annual balance 年度余额 J%B
/(v`  
annual disposable income 每年可动用收入 >?)_, KL  
annual estimates 周年预算 @$L
|  
annual fee 年费 -{J0~1'#-  
annual general meeting 周年大会 +4W
l  
annual growth rate 年增率；每年增长率 fx 4#R(N  
annual long-term supplement 长期个案每年补助金 R >SZE"  
annual pensionable emolument 可供计算退休金的年薪 s]`6uyW"  
annual report 年报 kka{u[ruA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Anpp`>}N  
annual return 周年报表；周年申报表；每年报税表格 .@EzHe ^W  
Annual Return Rules 《周年报表规则》 $Q}L*4?]   
annual review of consumer prices 每年消费物价回顾 B0p;Zh  
annual roll-forward basis 逐年延展方式 ]N0 B.e~D  
annual salary 年薪 t2.jg?`k
 
annual statement 年度报表；年度决算表 OC-d5P  
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 jk_yrbLc  
annuitant 年金受益人 l Le& q  
annuity 年金 (fr=[m$`  
annuity contract 年金合约 t5S| 0/f  
annuity on human life 人寿年金 #Tag"b`  
antecedent debt 先前的债项 e ]ST0J"  
ante-dated cheque 倒填日期支票 8 $H\b &u  
anticipated expenditure 预期开支 ]TUoXU2<x  
anticipated net profit 预期纯利 {iq^CHAVK  
anticipated revenue 预期收入 !>!jLZ0  
anti-inflation measure 反通货膨胀措施 =h=-&DSA  
anti-inflationary stance 反通货膨胀立场 UHTxNK@}  
apparent deficit 表面赤字 }?Pa(0=U  
apparent financial solvency 表面偿债能力 @MFEBc}  
apparent partner 表面合伙人 lX/7  
application for personal assessment 个人入息课税申请书 H8B.c%_|U  
application of fund 资金应用 `mYp?NjR_  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 jjv'"K2  
appointed actuary 委任精算师 lA4J#  
appointed auditor 委任核数师；委任审计师  &z*4Uij  
appointed trustee 委任的受托人 `('Up?  
appointer 委任人 53pfo:1'  
apportioned pro rata 按比例分摊 ,1!Y!,xy  
apportionment 分配；分摊 fpjFO&ML  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4AvIU!0w  
apportionment formula 分摊方程式 J8@+)hn  
apportionment of estate duty 遗产税的分摊 KyDd( 'i  
appraisal 估价；评估 t1oTZ  
appreciable growth 可观增长 +!`$(  
appreciable impact 显着影响 -`Zk`s|
!  
appreciable increase 可观增长 l ObY  
appreciation 增值；升值 -;HZ!Lf  
appreciation against other currencies 相对其他货币升值 t4~?m{
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MIZ!+[At  
appreciation tax 增值税 W$l4@A  
appropriation 拨款；拨用；拨付 L"?4}U:  
appropriation account 拨款帐目 x 0vW9*&  
Appropriation Bill 拨款法案 DAtAc(05)  
appropriation-in-aid system 补助拨款办法 JlE+CAny  
approved assets 核准资产 Dk")/ ib  
approved basket stock 认可一篮子证券 2JeEmG9  
approved budget 核准预算 ~"wnlG-:  
approved charitable donation 认可慈善捐款 " ;8kKR  
approved charitable institution 认可慈善机构 &?y|Pn  
approved currency 核准货币；认可货币 #L*MMC"  
approved estimates 核准预算 i1b3>H*3  
approved estimates of expenditure 核准开支预算 4 BNbS|?vV  
approved overseas insurer 核准海外保险人 X.q#ZpK  
approved overseas trust company 核准海外信托公司  +, rm  
approved pooled investment fund 核准汇集投资基金  %\B?X;(  
approved provident fund scheme 认可公积金计划 6 {3ql:  
approved provision 核准拨款 i !SN"SY  
approved redeemable share 核准可赎回股份 1.~^QH\p?3  
approved regional stock 认可地区性证券 Kl(u~/=6  
approved retirement scheme 认可退休金计划 chE}`I?  
approved subordinated loan 核准附属贷款 K #JO#  
arbitrage 套戥；套汇；套利 s <$*A;t  
arbitrageur 套戥者；套汇者 cj[%.M5iBA  
arbitrary amount 临时款项 ,>TDxI;  
arrangement 措施；安排；协定 9N) Ea:N  
arrears 欠款 : 9zEne4  
arrears of pay 欠付薪酬 [E}pU8.t6  
arrears of revenue 逾期未收税款；逾期未收的帐项 #X5Tt  ;  
articles of association 组织章程；组织细则；组织章程细则 !+
Sd%2o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MpIP)bdq7  
ascertainment of profit 确定利润 &,]yqG 2  
"Asia Clear" “亚洲结算系统”