[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 E,D:D3O  
allotment notice 股份配售通知；配股通知 CNRU"I+jU  
allotment of shares 股份分配 &;h~J S=  
allowable 可获宽免；免税的 w]Ko/;;^2  
allowable business loss 可扣除的营业亏损 :Nj`_2  
allowable expenses 可扣税的支出 &kjwIg{  
allowance 免税额；津贴；备抵；准备金 n:^"[Le  
allowance for debts 债项的免税额 :CkR4J!m3  
allowance for depreciation by wear and tear 耗损折旧免税额 h6T/0YhWLP  
allowance for funeral expenses 殡殓费的免税额 8}?Y;>
s\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bu" 68A;>  
allowance for repairs and outgoings 修葺及支出方面的免税额 Bpm5dT;  
allowance to debtor 给债务人的津贴 7fW=5wc  
alteration of capital 资本更改 tC@zM.v%  
alternate trustee 候补受托人 '
D0X?2  
amalgamation 合并 Ij6Wz.*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'K@{vB  
ambit of charges 征税范围；收费范围 ,7fc41O3V  
amended valuation 经修订的估值 Msa6yD#  
American Commodities Exchange 美国商品交易所 kF+}.x%  
American Express Bank Limited 美国运通银行 ,JQxs7@2k  
American Stock Exchange 美国证券交易所 aa0`y  
amortization 摊销 u_6B
HsU  
amount due from banks 存放银行同业的款项 _D2bGZN  
amount due from banks abroad 存放海外银行同业的款项 6mF{ImbRbS  
amount due from holding companies 控股公司欠款 ^`jZKh8)h  
amount due from local banks 存放本港银行同业的款项 C >:/(O  
amount due to banks 银行同业的存款 lA.;ZD!  
amount due to banks abroad 海外银行同业的存款 :Hf0Qx6  
amount due to holding companies 控股公司存款 @( n^S?(  
amount due to local banks 本港银行同业的存款 l\=-+'Y  
amount due to outport banks 外埠银行同业的存款 -#S)}NEn  
amount for note issue 发行纸币的款额 VTJIaqw  
amount of bond 担保契据的款额 JwI`"$>w  
amount of consideration 代价款额 7Js>!KR  
amount of contribution 供款数额 .?i-rTF:  
amount of indebtedness 负债款额 ^0`<k
 
amount of principal of the loan 贷款本金额 3m43nJ.~  
amount of rates chargeable 应征差饷数额 i (%tHa37  
amount of share capital 股本额 orB8Q\p'  
amount of sums assured 承保款额 ( *9I
p  
amount of variation 变动幅度 ,\S pjE  
amount of vote 拨款数额 /Oggt^S  
amount payable 应付款额 [j=,g-EOA  
amount receivable 应收款额 }#ep}h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *1Ut}  
analysis 分析 Y[iDX#  
ancillary risk 附属风险 %su}Ru  
annual account 周年帐目；周年帐目报表；年度决算；年结 O/DAf|X|  
annual accounting date 年结日期 CrNwALx  
annual allowance 每年免税额；年积金；年度津贴；年津 t":W.q
<  
annual balance 年度余额 Gq0]m  
annual disposable income 每年可动用收入 e'~-`Z9-)  
annual estimates 周年预算 FI1THzW4J  
annual fee 年费 e' U"`)S  
annual general meeting 周年大会 eC>"my`  
annual growth rate 年增率；每年增长率 w\o)bn  
annual long-term supplement 长期个案每年补助金 jJ*@5?A  
annual pensionable emolument 可供计算退休金的年薪 N;Z`%&  
annual report 年报 QM[A;WBr7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /lS+J(I  
annual return 周年报表；周年申报表；每年报税表格 %ezb^O_6v  
Annual Return Rules 《周年报表规则》 S]e j=6SP  
annual review of consumer prices 每年消费物价回顾 t_I\P.aMA  
annual roll-forward basis 逐年延展方式 KMK&[E#r  
annual salary 年薪 4?>18%7&  
annual statement 年度报表；年度决算表 XOysgX0g  
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 HDF!`  
annuitant 年金受益人 i\
=z'  
annuity 年金 Qy=
HrL]x  
annuity contract 年金合约 6o=qJ`m[?  
annuity on human life 人寿年金 J$#h(D%  
antecedent debt 先前的债项 y:[BP4H?y  
ante-dated cheque 倒填日期支票 b&lN%+%}  
anticipated expenditure 预期开支 JQ)4}t  
anticipated net profit 预期纯利
5:Yck<  
anticipated revenue 预期收入 2PVx++*]C  
anti-inflation measure 反通货膨胀措施 |'V DI]p&  
anti-inflationary stance 反通货膨胀立场 dSOl D/c  
apparent deficit 表面赤字 QP6z?j.  
apparent financial solvency 表面偿债能力 Y z&*PPx  
apparent partner 表面合伙人 uQGz;F x  
application for personal assessment 个人入息课税申请书 u(p
dP"  
application of fund 资金应用 |Z`M*. d+
 
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 ?xtt7*'D  
appointed actuary 委任精算师 M"=8O>NZ2  
appointed auditor 委任核数师；委任审计师 _4P;+Y  
appointed trustee 委任的受托人 Z69+yOJI  
appointer 委任人 "sF Xl  
apportioned pro rata 按比例分摊 DE*MdfP0  
apportionment 分配；分摊 yWj9EHQU[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D4< -8  
apportionment formula 分摊方程式 2 .[_t/T  
apportionment of estate duty 遗产税的分摊 :8p&#
M  
appraisal 估价；评估 I2TD.wuIW  
appreciable growth 可观增长 #/OUGeJ  
appreciable impact 显着影响 z 0~j  
appreciable increase 可观增长 Ya}T2VX  
appreciation 增值；升值 0o=!j3RjH  
appreciation against other currencies 相对其他货币升值 }qc#lz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +"]oc{W!  
appreciation tax 增值税 2HcsQ*H]G  
appropriation 拨款；拨用；拨付 ^C!mCTL1N  
appropriation account 拨款帐目 Y)$52m5rM  
Appropriation Bill 拨款法案 1#grB(p?  
appropriation-in-aid system 补助拨款办法 Da"yZ\4  
approved assets 核准资产 f?,-j>[.=f  
approved basket stock 认可一篮子证券 TE3*ktB{N
 
approved budget 核准预算 +"'F B
e  
approved charitable donation 认可慈善捐款 hP?7zz$*j  
approved charitable institution 认可慈善机构 7t'(`A6t/  
approved currency 核准货币；认可货币 }o-|8P:Y  
approved estimates 核准预算 B;VH`*+X  
approved estimates of expenditure 核准开支预算 9'1hjd3k  
approved overseas insurer 核准海外保险人 @ru<4`h  
approved overseas trust company 核准海外信托公司 b.QpHrnhtK  
approved pooled investment fund 核准汇集投资基金 Z[Wlyb0  
approved provident fund scheme 认可公积金计划 fD'/#sA#'  
approved provision 核准拨款 l;Q >b]DZ  
approved redeemable share 核准可赎回股份 *5e<\{!  
approved regional stock 认可地区性证券 j5kA^MTG  
approved retirement scheme 认可退休金计划 - $%jb2  
approved subordinated loan 核准附属贷款 hQXxG/yFm  
arbitrage 套戥；套汇；套利 Q~phGD3!~  
arbitrageur 套戥者；套汇者 0z/h
+,  
arbitrary amount 临时款项 }/20%fP  
arrangement 措施；安排；协定 +Y7Pg'35  
arrears 欠款 l{8CISO*  
arrears of pay 欠付薪酬 S#k{e72 *  
arrears of revenue 逾期未收税款；逾期未收的帐项 wTTRoeJ}  
articles of association 组织章程；组织细则；组织章程细则 L^lS^P  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B$ui:R/ t  
ascertainment of profit 确定利润 qk&gA}qF  
"Asia Clear" “亚洲结算系统”