[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 *'Z-OY<V  
allotment notice 股份配售通知；配股通知 KqN!?anPr  
allotment of shares 股份分配 =E;=+eqt  
allowable 可获宽免；免税的 a`7%A H)  
allowable business loss 可扣除的营业亏损 #V<`U:.  
allowable expenses 可扣税的支出 /a@ kS  
allowance 免税额；津贴；备抵；准备金 7d3'CQQ4  
allowance for debts 债项的免税额 d32@M~vD  
allowance for depreciation by wear and tear 耗损折旧免税额 90Xt_$_}s  
allowance for funeral expenses 殡殓费的免税额
}Q/G &F  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0-*Z<cu%l  
allowance for repairs and outgoings 修葺及支出方面的免税额 &g*klt'B  
allowance to debtor 给债务人的津贴 LWD.  
alteration of capital 资本更改 F|ETug n  
alternate trustee 候补受托人 Y{,2X~ 7  
amalgamation 合并 5B }3GBA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4Z*|Dsw  
ambit of charges 征税范围；收费范围 %/P= m-K  
amended valuation 经修订的估值 {UP'tXah  
American Commodities Exchange 美国商品交易所 zLh Fbyn(  
American Express Bank Limited 美国运通银行 .j:i&j(  
American Stock Exchange 美国证券交易所 3"5.eZSOW  
amortization 摊销 f.@Xjf  
amount due from banks 存放银行同业的款项 fCLcU@3W?  
amount due from banks abroad 存放海外银行同业的款项 F vj{@B!  
amount due from holding companies 控股公司欠款 T'hml   
amount due from local banks 存放本港银行同业的款项 O4T'o.  
amount due to banks 银行同业的存款 #-,g&)`]  
amount due to banks abroad 海外银行同业的存款 \0D$Mie  
amount due to holding companies 控股公司存款 rqF"QU=l  
amount due to local banks 本港银行同业的存款 /E)9v$!  
amount due to outport banks 外埠银行同业的存款 Z*9L'd"D|  
amount for note issue 发行纸币的款额 !~kEtC  
amount of bond 担保契据的款额 *%3oyWwCd  
amount of consideration 代价款额 (/'h4KS@  
amount of contribution 供款数额 |Z d]=tue  
amount of indebtedness 负债款额 for{  
amount of principal of the loan 贷款本金额 j5zFDh 1(  
amount of rates chargeable 应征差饷数额 LaDY`u0G%  
amount of share capital 股本额 `"B^{o  
amount of sums assured 承保款额 n<E.Em1  
amount of variation 变动幅度 "r@G@pe  
amount of vote 拨款数额 9GThyY  
amount payable 应付款额 }f0u5:;Zth  
amount receivable 应收款额 V7P6zAJy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l1}R2lSEO  
analysis 分析 r]9e^  
ancillary risk 附属风险 sv' Gt1&"Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 Lj iI+NJ  
annual accounting date 年结日期 3g;T?E  
annual allowance 每年免税额；年积金；年度津贴；年津 J2'K?|,m  
annual balance 年度余额 }
?J~P%HpF  
annual disposable income 每年可动用收入 |-n ('gQ[  
annual estimates 周年预算 2\5cjdy  
annual fee 年费 B3Mx,uXT\  
annual general meeting 周年大会 Bq *[c=(2  
annual growth rate 年增率；每年增长率 ^1.7Juvb  
annual long-term supplement 长期个案每年补助金 7gm:ZS   
annual pensionable emolument 可供计算退休金的年薪 h`lmC]X_  
annual report 年报 )i0 $j)R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^T{8uJ'kn  
annual return 周年报表；周年申报表；每年报税表格 SBX|Bcyk*  
Annual Return Rules 《周年报表规则》 ` VwN!B:  
annual review of consumer prices 每年消费物价回顾 U%q:^S%#eG  
annual roll-forward basis 逐年延展方式 FRgLlp8x  
annual salary 年薪 R>*g\}9Zh3  
annual statement 年度报表；年度决算表 FO Sbe]  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 FZpsL-yx^N  
annuitant 年金受益人 {|XQO'Wg  
annuity 年金 P% Q@9kO>  
annuity contract 年金合约 8[M* x3  
annuity on human life 人寿年金 xr.XU'  
antecedent debt 先前的债项 Qci$YTwl>  
ante-dated cheque 倒填日期支票 .=XD)>$  
anticipated expenditure 预期开支 hiwIWd:H  
anticipated net profit 预期纯利 vbp-`M
(  
anticipated revenue 预期收入 |sf*hlrJ  
anti-inflation measure 反通货膨胀措施 ej52AK7  
anti-inflationary stance 反通货膨胀立场
?PH/?QP  
apparent deficit 表面赤字 s}ADk-7  
apparent financial solvency 表面偿债能力 Sl>>SP  
apparent partner 表面合伙人 jV^C19  
application for personal assessment 个人入息课税申请书 6IP$n($2  
application of fund 资金应用 X>t3|
h  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 G52Z)^  
appointed actuary 委任精算师 ]*;F. pZ  
appointed auditor 委任核数师；委任审计师 Q0~j$Jc  
appointed trustee 委任的受托人 etyCrQ ?U  
appointer 委任人 '9J*6uXf.  
apportioned pro rata 按比例分摊 yU7I;]YP  
apportionment 分配；分摊 ~;unpym'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %!y89x=E  
apportionment formula 分摊方程式 %LQ/q3?_  
apportionment of estate duty 遗产税的分摊 eg3L:rk_  
appraisal 估价；评估 WeC(w+}p  
appreciable growth 可观增长 TnA?u (R%  
appreciable impact 显着影响 \A<v=VM|  
appreciable increase 可观增长 -eml  
appreciation 增值；升值 #mLuU  
appreciation against other currencies 相对其他货币升值 }+0z,s~0.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O k7zpq  
appreciation tax 增值税 [AR>?6G-  
appropriation 拨款；拨用；拨付 tg
85:  
appropriation account 拨款帐目 i8~$o:&HT  
Appropriation Bill 拨款法案 |s=`w8p  
appropriation-in-aid system 补助拨款办法 zZ=$O-&%  
approved assets 核准资产 q4ipumy*  
approved basket stock 认可一篮子证券 PZ,z15PG]  
approved budget 核准预算 GaBTj_3  
approved charitable donation 认可慈善捐款 7>n"}8i  
approved charitable institution 认可慈善机构 [w+Q^\%bN  
approved currency 核准货币；认可货币 B4yh3cf  
approved estimates 核准预算 %idk@~HCg  
approved estimates of expenditure 核准开支预算 UFENy."P  
approved overseas insurer 核准海外保险人 } 
`T8A  
approved overseas trust company 核准海外信托公司 v <Hb-~  
approved pooled investment fund 核准汇集投资基金 !M;A*:-  
approved provident fund scheme 认可公积金计划 "8(U\KaX  
approved provision 核准拨款 6OB",  
approved redeemable share 核准可赎回股份 Mw^*yW  
approved regional stock 认可地区性证券 |! LnAh  
approved retirement scheme 认可退休金计划 jN/ j\x'  
approved subordinated loan 核准附属贷款 ?QpNjsF  
arbitrage 套戥；套汇；套利 8h.V4/?  
arbitrageur 套戥者；套汇者 {TAw)!R ~  
arbitrary amount 临时款项 |J3NR`-R  
arrangement 措施；安排；协定 6D/'`  
arrears 欠款 2P9J' L  
arrears of pay 欠付薪酬 8Xn!Kpa  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;7rv  
articles of association 组织章程；组织细则；组织章程细则 &q>zR6jne  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ue0s&WF|  
ascertainment of profit 确定利润 [B9;?G  
"Asia Clear" “亚洲结算系统”