[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 )saR0{e0N  
allotment notice 股份配售通知；配股通知 9*}gl3y  
allotment of shares 股份分配 QzthTX<  
allowable 可获宽免；免税的 \*"`L3  
allowable business loss 可扣除的营业亏损 40K2uT{cq  
allowable expenses 可扣税的支出 slvq9,  
allowance 免税额；津贴；备抵；准备金 2)\vj5<~$  
allowance for debts 债项的免税额 MF.[8Zb  
allowance for depreciation by wear and tear 耗损折旧免税额 zvf3b!}  
allowance for funeral expenses 殡殓费的免税额 N z~"vi(t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )5yj/0oT  
allowance for repairs and outgoings 修葺及支出方面的免税额 t ;-L{`mW  
allowance to debtor 给债务人的津贴 GLh]G(  
alteration of capital 资本更改 |E|6=%^  
alternate trustee 候补受托人
Q_4Zb  
amalgamation 合并 H(qm>h$bU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v>-YuS  
ambit of charges 征税范围；收费范围 p&3> `C  
amended valuation 经修订的估值 cZ< \  
American Commodities Exchange 美国商品交易所 T*P+Fh"  
American Express Bank Limited 美国运通银行 }uQ${]&D  
American Stock Exchange 美国证券交易所 . U/k<v<)6  
amortization 摊销 )HVcG0H1  
amount due from banks 存放银行同业的款项 :ba/W&-d  
amount due from banks abroad 存放海外银行同业的款项 ./w{L"E  
amount due from holding companies 控股公司欠款 +hH}h?K  
amount due from local banks 存放本港银行同业的款项 8(A{;9^g  
amount due to banks 银行同业的存款
y/R+$h(%  
amount due to banks abroad 海外银行同业的存款 /V^sJ($V$~  
amount due to holding companies 控股公司存款 
g6euXI  
amount due to local banks 本港银行同业的存款 Y@}FL;3  
amount due to outport banks 外埠银行同业的存款 a[C&e,)}  
amount for note issue 发行纸币的款额 %v4 [{ =fE  
amount of bond 担保契据的款额 frH)_YJ%  
amount of consideration 代价款额 Y'N'hRD  
amount of contribution 供款数额 iJP{|-h  
amount of indebtedness 负债款额 6P+DnS[]  
amount of principal of the loan 贷款本金额 Z.Pi0c+  
amount of rates chargeable 应征差饷数额 (@Zcx9  
amount of share capital 股本额 ~:2K#q5C  
amount of sums assured 承保款额 =_QkH!vI  
amount of variation 变动幅度 )zJ=P
F  
amount of vote 拨款数额 $Jf9;.  
amount payable 应付款额 yGEb7I$h  
amount receivable 应收款额 Yx1 D)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q]\j>>  
analysis 分析 >L[lV_M_>
 
ancillary risk 附属风险 -P#nT 2  
annual account 周年帐目；周年帐目报表；年度决算；年结 4}-#mBV]/  
annual accounting date 年结日期 ']?=[`#NL  
annual allowance 每年免税额；年积金；年度津贴；年津 JEHK:1^  
annual balance 年度余额 K^H>~`C=  
annual disposable income 每年可动用收入 j'Wp
  
annual estimates 周年预算 (~#G'Hd  
annual fee 年费 'h}7YP,
w  
annual general meeting 周年大会 oh\1>3,Ns  
annual growth rate 年增率；每年增长率 3qo e^e  
annual long-term supplement 长期个案每年补助金 A,c'g}:  
annual pensionable emolument 可供计算退休金的年薪 M 9"-WIG@h  
annual report 年报 V2<i/6~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o!Fl]3F  
annual return 周年报表；周年申报表；每年报税表格 RWikJ   
Annual Return Rules 《周年报表规则》 0&$xX!]  
annual review of consumer prices 每年消费物价回顾 YMu)  
annual roll-forward basis 逐年延展方式 l0`'5>
  
annual salary 年薪 }ywi"k4>  
annual statement 年度报表；年度决算表 r}EM4\r  
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 ZQ[~*)  
annuitant 年金受益人 hW%p#g;  
annuity 年金 CG9ba|  
annuity contract 年金合约 F^rl$#pCS  
annuity on human life 人寿年金 /=ylQn3 *  
antecedent debt 先前的债项 Wk[)+\WQ?  
ante-dated cheque 倒填日期支票 _,Q[2gQ5N  
anticipated expenditure 预期开支 bi,mM,N/  
anticipated net profit 预期纯利 F+*Q <a4  
anticipated revenue 预期收入 :t>Q:mX(N  
anti-inflation measure 反通货膨胀措施 MPvWCPB  
anti-inflationary stance 反通货膨胀立场 h5
!d
  
apparent deficit 表面赤字 -eL'KO5'  
apparent financial solvency 表面偿债能力 QUp?i  
apparent partner 表面合伙人 &<h?''nCy  
application for personal assessment 个人入息课税申请书 c[{UI  
application of fund 资金应用 /"MJkM.~E  
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 P6we(I`"2  
appointed actuary 委任精算师
XnY"oDg^>  
appointed auditor 委任核数师；委任审计师 /q*KO\L  
appointed trustee 委任的受托人 stXda@y<p  
appointer 委任人 #=x+ [d+  
apportioned pro rata 按比例分摊 hbnS~sva  
apportionment 分配；分摊 rIlBH*aT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i+AUQ0Zbf6  
apportionment formula 分摊方程式 T*\$<-^
 
apportionment of estate duty 遗产税的分摊 ;eh/_hPM  
appraisal 估价；评估 H),RA]S  
appreciable growth 可观增长 x@Vt[}e  
appreciable impact 显着影响 ;]@exp5  
appreciable increase 可观增长 7TdQRB  
appreciation 增值；升值 fq(5Lfe}  
appreciation against other currencies 相对其他货币升值 VN+\>j-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f".q9{+p,  
appreciation tax 增值税 n?Zf/T  
appropriation 拨款；拨用；拨付 yoW> BX  
appropriation account 拨款帐目 i[_|%'p  
Appropriation Bill 拨款法案 !x_t`78T  
appropriation-in-aid system 补助拨款办法 8m7;x/0ld  
approved assets 核准资产 Y^3)!>  
approved basket stock 认可一篮子证券 4d-q!lRpa  
approved budget 核准预算 yjd(UWE  
approved charitable donation 认可慈善捐款 $WClpvVj  
approved charitable institution 认可慈善机构 H;wR  
approved currency 核准货币；认可货币 w"6aha*%7  
approved estimates 核准预算 H9E(\)@  
approved estimates of expenditure 核准开支预算 ;NG1{]|Z  
approved overseas insurer 核准海外保险人 OQ
c{ V  
approved overseas trust company 核准海外信托公司 xp=Zd\5W$  
approved pooled investment fund 核准汇集投资基金 Gc^t%Ue-H)  
approved provident fund scheme 认可公积金计划 @T/qd>T o  
approved provision 核准拨款 to51hjV  
approved redeemable share 核准可赎回股份 q_pmwJ:UL  
approved regional stock 认可地区性证券 Y"oDFo,  
approved retirement scheme 认可退休金计划 _XWnS9  
approved subordinated loan 核准附属贷款 idz9YpW  
arbitrage 套戥；套汇；套利 6Ty 3e|do  
arbitrageur 套戥者；套汇者 0V7 _n  
arbitrary amount 临时款项 @E(P9zQ/zy  
arrangement 措施；安排；协定 lG 8dI\`  
arrears 欠款 %y KKUZ~  
arrears of pay 欠付薪酬 LUG9 #.  
arrears of revenue 逾期未收税款；逾期未收的帐项 gi 5XP]z  
articles of association 组织章程；组织细则；组织章程细则 9.]
kOs_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KcnjF^k  
ascertainment of profit 确定利润 _T a}B4;  
"Asia Clear" “亚洲结算系统”