[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 (|bht0  
allotment notice 股份配售通知；配股通知 AKL~F|t  
allotment of shares 股份分配 pk"JcUzR  
allowable 可获宽免；免税的 +F 5Dc  
allowable business loss 可扣除的营业亏损 v*#Z{)r  
allowable expenses 可扣税的支出 ir/2/ E  
allowance 免税额；津贴；备抵；准备金 Wx:_F;  
allowance for debts 债项的免税额 @|5B  
allowance for depreciation by wear and tear 耗损折旧免税额 =Jem.Ph  
allowance for funeral expenses 殡殓费的免税额 G::6?+S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kqHh@]Z0'  
allowance for repairs and outgoings 修葺及支出方面的免税额 wX|]8f2Z  
allowance to debtor 给债务人的津贴 .,EZ-&6{  
alteration of capital 资本更改 4N#0w]_,>Y  
alternate trustee 候补受托人 {4:En;  
amalgamation 合并 @W^g(I(w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V <k_Q@K  
ambit of charges 征税范围；收费范围 ]kc_wFT<  
amended valuation 经修订的估值 %zX'u.}8#  
American Commodities Exchange 美国商品交易所 {\0R[+d  
American Express Bank Limited 美国运通银行 n1$##=wK]  
American Stock Exchange 美国证券交易所 tkJ/h<  
amortization 摊销 v~@Y_`l  
amount due from banks 存放银行同业的款项 0<i~XN0g  
amount due from banks abroad 存放海外银行同业的款项 s"a*S\a;b  
amount due from holding companies 控股公司欠款 G+5G,|}  
amount due from local banks 存放本港银行同业的款项 Ke,-8e#Q  
amount due to banks 银行同业的存款 "~FXmKcX  
amount due to banks abroad 海外银行同业的存款 /$q;-/DnTZ  
amount due to holding companies 控股公司存款 crvWAsm  
amount due to local banks 本港银行同业的存款 s/ A]&!`  
amount due to outport banks 外埠银行同业的存款 vtvr{Uqo@  
amount for note issue 发行纸币的款额 (EohxLl!p  
amount of bond 担保契据的款额 s]B^Sz=  
amount of consideration 代价款额 2$3BluK  
amount of contribution 供款数额 Y}|78|q*  
amount of indebtedness 负债款额 S - 7JDE>  
amount of principal of the loan 贷款本金额 <{cPa\  
amount of rates chargeable 应征差饷数额 h`n>6I  
amount of share capital 股本额 -Fl3m  
amount of sums assured 承保款额 6+LXoR'  
amount of variation 变动幅度 X\$M _b>O  
amount of vote 拨款数额 ,lN!XP{M6w  
amount payable 应付款额 mexI}  
amount receivable 应收款额 "@ ox=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MvRuW:  
analysis 分析 t+h"YiT  
ancillary risk 附属风险 G\P*zzSq  
annual account 周年帐目；周年帐目报表；年度决算；年结 fA+M/}=  
annual accounting date 年结日期 jCa{WV:K}  
annual allowance 每年免税额；年积金；年度津贴；年津 Y ,}p  
annual balance 年度余额 otPEJ^W&  
annual disposable income 每年可动用收入 4CN8>J'-  
annual estimates 周年预算 4wNxn lP  
annual fee 年费 Q"Bgr&RJ  
annual general meeting 周年大会 ,*C^ixNE  
annual growth rate 年增率；每年增长率 33u7  
annual long-term supplement 长期个案每年补助金 +_`F@^R_  
annual pensionable emolument 可供计算退休金的年薪 oxad}Y  
annual report 年报 ~" $9auQtC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -''vxt?7H&  
annual return 周年报表；周年申报表；每年报税表格 -7+Fb^"L  
Annual Return Rules 《周年报表规则》 esLY1c%"/  
annual review of consumer prices 每年消费物价回顾 pXQ&2s$  
annual roll-forward basis 逐年延展方式 h@Hmo^!9J  
annual salary 年薪 )}6:Ke)  
annual statement 年度报表；年度决算表 6=H-H\iw  
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 ?2G^6>O`  
annuitant 年金受益人 +bQn2PG=  
annuity 年金 Fx.uPY.a  
annuity contract 年金合约 C8{CKrVE  
annuity on human life 人寿年金
16aaIK  
antecedent debt 先前的债项 95(VY)_6#A  
ante-dated cheque 倒填日期支票 &7<~Q\XZbI  
anticipated expenditure 预期开支 XRNL;X%}7  
anticipated net profit 预期纯利 fc\hQXYv  
anticipated revenue 预期收入 Bq2 }nDP  
anti-inflation measure 反通货膨胀措施 i:zA(  
anti-inflationary stance 反通货膨胀立场 OPjscc5  
apparent deficit 表面赤字 ?9PNCd3$d  
apparent financial solvency 表面偿债能力 NuXU2w~  
apparent partner 表面合伙人 Rd#,Tl\  
application for personal assessment 个人入息课税申请书 89 lPeF
Q`  
application of fund 资金应用 9PR&/Q F5  
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 $23R%8j  
appointed actuary 委任精算师 1yKf=LZ^  
appointed auditor 委任核数师；委任审计师 dYO87
n  
appointed trustee 委任的受托人 9GQTe1[t4  
appointer 委任人 "/\:Fdc^  
apportioned pro rata 按比例分摊 ,f1+jC
  
apportionment 分配；分摊 iu:e>r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +~[19'GH  
apportionment formula 分摊方程式 +nqOP3  
apportionment of estate duty 遗产税的分摊 nF//y}  
appraisal 估价；评估 5N[Y
2  
appreciable growth 可观增长 fmSA.z  
appreciable impact 显着影响 %_3{Db`R>  
appreciable increase 可观增长 K+GjJ8  
appreciation 增值；升值 ^7_<rs  
appreciation against other currencies 相对其他货币升值 +)F8YMg e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q.8Jgel1  
appreciation tax 增值税 MQ,2v. vZ.  
appropriation 拨款；拨用；拨付 Sa@Xh,y Z  
appropriation account 拨款帐目 {fS/ZG"5<t  
Appropriation Bill 拨款法案 f{b"=hQ  
appropriation-in-aid system 补助拨款办法 !-7(.i-  
approved assets 核准资产 ]9x30UXLwD  
approved basket stock 认可一篮子证券 {!EbGIh  
approved budget 核准预算 '<@PgO~  
approved charitable donation 认可慈善捐款 MZ+"Arzb  
approved charitable institution 认可慈善机构 jwE<}y I  
approved currency 核准货币；认可货币 b>waxQxjS  
approved estimates 核准预算 ; aMMIp  
approved estimates of expenditure 核准开支预算 z#-&MJ  
approved overseas insurer 核准海外保险人 D #A9  
approved overseas trust company 核准海外信托公司 *X)OdU  
approved pooled investment fund 核准汇集投资基金 zU}0AVlIL:  
approved provident fund scheme 认可公积金计划 VX- f~  
approved provision 核准拨款 >o[T#U  
approved redeemable share 核准可赎回股份 MW&;{m?2(  
approved regional stock 认可地区性证券 (*M(gM{;  
approved retirement scheme 认可退休金计划 *F9uv)[kz  
approved subordinated loan 核准附属贷款 $AX!L+<!  
arbitrage 套戥；套汇；套利 .jRXHrK;  
arbitrageur 套戥者；套汇者 +V0uHpm  
arbitrary amount 临时款项 fY6&PuDf.  
arrangement 措施；安排；协定 N,;Bl&EU  
arrears 欠款 WIbU^WJ0  
arrears of pay 欠付薪酬 w.V8-9 {  
arrears of revenue 逾期未收税款；逾期未收的帐项 `9F'mT#o/  
articles of association 组织章程；组织细则；组织章程细则 t;? q#!uc  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f"PApV9[  
ascertainment of profit 确定利润
=izB :  
"Asia Clear" “亚洲结算系统”