[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 ^n2w 6U0  
allotment notice 股份配售通知；配股通知 |TUpv*pq  
allotment of shares 股份分配 O(~Vvoq  
allowable 可获宽免；免税的 ibuI/VDF  
allowable business loss 可扣除的营业亏损 OXacI~C  
allowable expenses 可扣税的支出 5?fk;Q9+\  
allowance 免税额；津贴；备抵；准备金 V]O :;(W_  
allowance for debts 债项的免税额 3 #wj
-  
allowance for depreciation by wear and tear 耗损折旧免税额 "|G,P-5G"  
allowance for funeral expenses 殡殓费的免税额 XGoy#h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 eLYFd,?9  
allowance for repairs and outgoings 修葺及支出方面的免税额 Kmnr}Lp9  
allowance to debtor 给债务人的津贴 ^`!Daqk  
alteration of capital 资本更改 ".0W8=  
alternate trustee 候补受托人 \;
6F-0  
amalgamation 合并 UJH{vjIv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ji!-G4.n"  
ambit of charges 征税范围；收费范围 c~'kW`sNV  
amended valuation 经修订的估值 xKr,XZu  
American Commodities Exchange 美国商品交易所 Ww(_EW  
American Express Bank Limited 美国运通银行 `@eH4}L*  
American Stock Exchange 美国证券交易所 J7_H.RPa  
amortization 摊销 op-#Ig$#  
amount due from banks 存放银行同业的款项 jwq"B$ap  
amount due from banks abroad 存放海外银行同业的款项 gCJ'wv)6|%  
amount due from holding companies 控股公司欠款 Xdq, =;  
amount due from local banks 存放本港银行同业的款项 7asq]Y}<  
amount due to banks 银行同业的存款 R,\ r{@yrz  
amount due to banks abroad 海外银行同业的存款 %yMzgk[u  
amount due to holding companies 控股公司存款 \$C4H  
amount due to local banks 本港银行同业的存款 WNb$2q=  
amount due to outport banks 外埠银行同业的存款 
+o  
amount for note issue 发行纸币的款额 1pb;A;F,A  
amount of bond 担保契据的款额 g,:Nzb  
amount of consideration 代价款额 _6m3$k_[MJ  
amount of contribution 供款数额 wF uh6!J  
amount of indebtedness 负债款额 I5L7BTe  
amount of principal of the loan 贷款本金额 *jK))|%  
amount of rates chargeable 应征差饷数额 _o.Z`]  
amount of share capital 股本额 L)}V[j#  
amount of sums assured 承保款额  /Xz4q!Ul  
amount of variation 变动幅度 OD]J@m  
amount of vote 拨款数额 FZnHG;af  
amount payable 应付款额 )!d1<p3  
amount receivable 应收款额 doc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TyWy5J< :+  
analysis 分析 V@S/!h+  
ancillary risk 附属风险 4c=kT@=jX  
annual account 周年帐目；周年帐目报表；年度决算；年结 k
Ml<
 
annual accounting date 年结日期 / D ]B  
annual allowance 每年免税额；年积金；年度津贴；年津 *?D2gaCta  
annual balance 年度余额 @6q$Zg/  
annual disposable income 每年可动用收入 ? ~
Zr
d  
annual estimates 周年预算 SSLshY~d  
annual fee 年费 8uxFXQ  
annual general meeting 周年大会 Z5Ihc%J^  
annual growth rate 年增率；每年增长率 DH9?2)aR  
annual long-term supplement 长期个案每年补助金 LH#LBjOZk  
annual pensionable emolument 可供计算退休金的年薪 (
u&yb!`  
annual report 年报 *'YNRM\}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f*vk1dS:*3  
annual return 周年报表；周年申报表；每年报税表格 X-$t d~r  
Annual Return Rules 《周年报表规则》 Ro]IE|Fv  
annual review of consumer prices 每年消费物价回顾 5v
i#ItN}|  
annual roll-forward basis 逐年延展方式 8MeXVhM
 
annual salary 年薪 %_MR.J+m2  
annual statement 年度报表；年度决算表 /JeqoM"x  
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 \~t~R q  
annuitant 年金受益人 -0SuREn  
annuity 年金 m]d6@"Z.  
annuity contract 年金合约 XOg(k(&T  
annuity on human life 人寿年金 GFdJFQio  
antecedent debt 先前的债项 6r=)V$K<  
ante-dated cheque 倒填日期支票 j' KobyX<  
anticipated expenditure 预期开支 ,,_K/='m  
anticipated net profit 预期纯利 0^.4eX:E_  
anticipated revenue 预期收入 Vfm #UvA  
anti-inflation measure 反通货膨胀措施 2Lekckgv  
anti-inflationary stance 反通货膨胀立场 8+a<#?;  
apparent deficit 表面赤字 k*3_) S -  
apparent financial solvency 表面偿债能力 jfPJ5]Z  
apparent partner 表面合伙人 .cS,T<$  
application for personal assessment 个人入息课税申请书 pt%~,M _  
application of fund 资金应用 1+t
t'  
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 T0v@mXBQ  
appointed actuary 委任精算师 $v<hW A]>  
appointed auditor 委任核数师；委任审计师 %[\x%m)  
appointed trustee 委任的受托人 a
/<pf\O  
appointer 委任人 0 ,Qj:  
apportioned pro rata 按比例分摊 OO\biYh o  
apportionment 分配；分摊 e1^{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hf^`at  
apportionment formula 分摊方程式 J=SB/8tQ)T  
apportionment of estate duty 遗产税的分摊 B Ff.Rd95  
appraisal 估价；评估 K: o|kd  
appreciable growth 可观增长 |z|)r"*\4  
appreciable impact 显着影响 <6b\i5j  
appreciable increase 可观增长 [{p?BTs  
appreciation 增值；升值 renmz,dJ,  
appreciation against other currencies 相对其他货币升值 .cT$h?+jyl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Na 9l#  
appreciation tax 增值税 0SCW2/o8  
appropriation 拨款；拨用；拨付 [^d6cMEOlc  
appropriation account 拨款帐目 o%^k T&  
Appropriation Bill 拨款法案 7! b)'W?  
appropriation-in-aid system 补助拨款办法 v8[
ek@  
approved assets 核准资产 %Di7u- x  
approved basket stock 认可一篮子证券 =PKt09b
^  
approved budget 核准预算 wdcryejCkr  
approved charitable donation 认可慈善捐款 -=[o{r`  
approved charitable institution 认可慈善机构 XJlDiBs9=Q  
approved currency 核准货币；认可货币 h
XQg=Sj  
approved estimates 核准预算 l`FR.)2h  
approved estimates of expenditure 核准开支预算 .)^3t~  
approved overseas insurer 核准海外保险人 G<u.+V  
approved overseas trust company 核准海外信托公司 *fvI.cKiGP  
approved pooled investment fund 核准汇集投资基金 _2gT1B  
approved provident fund scheme 认可公积金计划 ^W[B[Y<k  
approved provision 核准拨款 5lHN8k=mm2  
approved redeemable share 核准可赎回股份 "l[V%f E  
approved regional stock 认可地区性证券 dy6F+V\DG  
approved retirement scheme 认可退休金计划 4&]To@>  
approved subordinated loan 核准附属贷款 j^$3vj5E[  
arbitrage 套戥；套汇；套利 BV }(djx  
arbitrageur 套戥者；套汇者 Qk~0a?#y5  
arbitrary amount 临时款项 Ca5Sc, no  
arrangement 措施；安排；协定 *@G(3 n  
arrears 欠款 }lC64;yo  
arrears of pay 欠付薪酬 m['v3m:  
arrears of revenue 逾期未收税款；逾期未收的帐项 CdzkMVH
  
articles of association 组织章程；组织细则；组织章程细则 Xs%R]KOwt  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *`g-gk  
ascertainment of profit 确定利润 M89-*1  
"Asia Clear" “亚洲结算系统”