[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 -I ?z-?<D  
allotment notice 股份配售通知；配股通知 6mCq/$  
allotment of shares 股份分配 .U9R>#  
allowable 可获宽免；免税的 6 }!Z"  
allowable business loss 可扣除的营业亏损 L\YKdUL  
allowable expenses 可扣税的支出 e8,{|a  
allowance 免税额；津贴；备抵；准备金 5SUN.%y  
allowance for debts 债项的免税额 -0$:|p?@^  
allowance for depreciation by wear and tear 耗损折旧免税额 @lS==O-`f  
allowance for funeral expenses 殡殓费的免税额 i'HPRY

 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g<$. - g  
allowance for repairs and outgoings 修葺及支出方面的免税额 3?2<WEYr  
allowance to debtor 给债务人的津贴 +{.780|  
alteration of capital 资本更改 gE\b982  
alternate trustee 候补受托人 1Dq<{;rWb  
amalgamation 合并 mQ}Gh_'ps  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H?tUCbw  
ambit of charges 征税范围；收费范围 (ss3A9tG  
amended valuation 经修订的估值 :Hk_8J  
American Commodities Exchange 美国商品交易所 DzC Df@TB"  
American Express Bank Limited 美国运通银行 $Jp ~\_X  
American Stock Exchange 美国证券交易所 |O-`5_z$r  
amortization 摊销 o'Wz*oY))\  
amount due from banks 存放银行同业的款项 yHNuU)Ft  
amount due from banks abroad 存放海外银行同业的款项 O$qtq(Q%  
amount due from holding companies 控股公司欠款 H<`\bej,  
amount due from local banks 存放本港银行同业的款项 wiJRCH  
amount due to banks 银行同业的存款 Vr/
Bu4V"  
amount due to banks abroad 海外银行同业的存款 abi[jxCG  
amount due to holding companies 控股公司存款 Z~p!C/B  
amount due to local banks 本港银行同业的存款 Fu7M0X'p  
amount due to outport banks 外埠银行同业的存款 ~U$":~H[  
amount for note issue 发行纸币的款额 v^SsoX>WMH  
amount of bond 担保契据的款额 R`#W wx>b  
amount of consideration 代价款额 @vRwzc\  
amount of contribution 供款数额 iA'As%S1  
amount of indebtedness 负债款额 19Ww3PvQ;  
amount of principal of the loan 贷款本金额 vvq/  
amount of rates chargeable 应征差饷数额 j13DJ.x u  
amount of share capital 股本额 F2;:vTA>  
amount of sums assured 承保款额 0(y:$  
amount of variation 变动幅度 +;Cr];b3  
amount of vote 拨款数额 7 Wl-n  
amount payable 应付款额 Fi2xr<7"  
amount receivable 应收款额 |sIr?RL{C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M:| 8]y@  
analysis 分析 rp's
 
ancillary risk 附属风险 E]I$}>k  
annual account 周年帐目；周年帐目报表；年度决算；年结 "AC^ rz~U  
annual accounting date 年结日期 M;jcUX_{  
annual allowance 每年免税额；年积金；年度津贴；年津 Bz /@c)  
annual balance 年度余额 }D*yr3b  
annual disposable income 每年可动用收入 4^*,jS-9g}  
annual estimates 周年预算 ])w[

  
annual fee 年费 9b"MQ[B4#a  
annual general meeting 周年大会 lp
gd#vr  
annual growth rate 年增率；每年增长率 iWA|8$u4gm  
annual long-term supplement 长期个案每年补助金 h3!$r~T!a:  
annual pensionable emolument 可供计算退休金的年薪 lnh+a7a)  
annual report 年报 8Pmdk1 ~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9QwKakci  
annual return 周年报表；周年申报表；每年报税表格 v.&>Ih/L
 
Annual Return Rules 《周年报表规则》 "Sridh?  
annual review of consumer prices 每年消费物价回顾 v^N`IJq  
annual roll-forward basis 逐年延展方式 J?&l*_m;t  
annual salary 年薪 AjkW0FB:1  
annual statement 年度报表；年度决算表 Kj3?ve~  
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 "6CMA0R  
annuitant 年金受益人 mi,&0xDea  
annuity 年金 a.2L*>p  
annuity contract 年金合约 X~oK[Nf'9  
annuity on human life 人寿年金 d2N:^vvvR  
antecedent debt 先前的债项 `P}9i@C  
ante-dated cheque 倒填日期支票 V}WB*bE  
anticipated expenditure 预期开支 4J0Rvod_  
anticipated net profit 预期纯利 ,7_4z]jK  
anticipated revenue 预期收入 -WJ?:?'  
anti-inflation measure 反通货膨胀措施 ^D{ lPu 3  
anti-inflationary stance 反通货膨胀立场 o-C#|t3hH  
apparent deficit 表面赤字 SaOYu &>  
apparent financial solvency 表面偿债能力 (R!hjw~  
apparent partner 表面合伙人 ?r=jF)C<'  
application for personal assessment 个人入息课税申请书 O|kOI?f  
application of fund 资金应用 Yg9
joNBh  
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 pkgjTXR2b  
appointed actuary 委任精算师 bBc[bc>R  
appointed auditor 委任核数师；委任审计师 `aC){&
AP(  
appointed trustee 委任的受托人 )e|=mtp  
appointer 委任人 k8AW6oO/i  
apportioned pro rata 按比例分摊 72W s K"  
apportionment 分配；分摊 eE GfM0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "N?+VkZEv  
apportionment formula 分摊方程式 k,yZ[n|`  
apportionment of estate duty 遗产税的分摊 eWJ`$"z  
appraisal 估价；评估 f+_h !j  
appreciable growth 可观增长 N$>^g"6o  
appreciable impact 显着影响 yQ,{p@#X8  
appreciable increase 可观增长 sEJC-$  
appreciation 增值；升值 **3 z;58 i  
appreciation against other currencies 相对其他货币升值 Om;&_!
i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6( CDNMzj  
appreciation tax 增值税 1KM`i  
appropriation 拨款；拨用；拨付 Uu 8,@W+  
appropriation account 拨款帐目 <r#eL39I  
Appropriation Bill 拨款法案 u&mS8i}  
appropriation-in-aid system 补助拨款办法 ).^}AFta  
approved assets 核准资产 -h|B1*mt  
approved basket stock 认可一篮子证券 myl+J;,]  
approved budget 核准预算 ?W^c4NtP  
approved charitable donation 认可慈善捐款 L| P5=/d  
approved charitable institution 认可慈善机构 %h?x!,q Y  
approved currency 核准货币；认可货币 scLn=  
approved estimates 核准预算 #9-P%%kQ  
approved estimates of expenditure 核准开支预算 E:9"cxx  
approved overseas insurer 核准海外保险人 #P l~R  
approved overseas trust company 核准海外信托公司 .sC?7O=  
approved pooled investment fund 核准汇集投资基金 /+Lfrt  
approved provident fund scheme 认可公积金计划 ,(8;y=wux  
approved provision 核准拨款 tg]x0#@s  
approved redeemable share 核准可赎回股份 Bp8'pj;~  
approved regional stock 认可地区性证券 S"wR%\NIp  
approved retirement scheme 认可退休金计划 Dn&D!B  
approved subordinated loan 核准附属贷款 EkgE_8  
arbitrage 套戥；套汇；套利  ={K`4BD  
arbitrageur 套戥者；套汇者 OQW#a[=WQ  
arbitrary amount 临时款项 P:30L'.=[  
arrangement 措施；安排；协定 I)A`)5="5  
arrears 欠款 sl]_M  
arrears of pay 欠付薪酬 *%{gYpn  
arrears of revenue 逾期未收税款；逾期未收的帐项 UfN&v >8f  
articles of association 组织章程；组织细则；组织章程细则 [0"'T[ok  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S S2FTb-m  
ascertainment of profit 确定利润 B2-V@06  
"Asia Clear" “亚洲结算系统”