[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 Uw?25+[b  
allotment notice 股份配售通知；配股通知 /!_FE+  
allotment of shares 股份分配 i!G<sfL  
allowable 可获宽免；免税的 I-Q(kWc  
allowable business loss 可扣除的营业亏损 Ld'3uM/  
allowable expenses 可扣税的支出 \'X-><1  
allowance 免税额；津贴；备抵；准备金 9 ge'Mo  
allowance for debts 债项的免税额 u= Ga}  
allowance for depreciation by wear and tear 耗损折旧免税额 n
p\
*r|U  
allowance for funeral expenses 殡殓费的免税额 C,8@V`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [B^V{nUBc  
allowance for repairs and outgoings 修葺及支出方面的免税额 l$!Z};mw0E  
allowance to debtor 给债务人的津贴 K<k\A@rv8H  
alteration of capital 资本更改 BwYR"  
alternate trustee 候补受托人 [f
Jxbr"  
amalgamation 合并 8 /}S/$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5>:p'zI  
ambit of charges 征税范围；收费范围 ?IDkDv!na~  
amended valuation 经修订的估值 .G}$jO}  
American Commodities Exchange 美国商品交易所 -aDBdZ;y  
American Express Bank Limited 美国运通银行 ]E*xn  
American Stock Exchange 美国证券交易所 {)4@rM  
amortization 摊销 3!Mb<W.3  
amount due from banks 存放银行同业的款项 KhPDXY]!  
amount due from banks abroad 存放海外银行同业的款项 Qqd+=mgc  
amount due from holding companies 控股公司欠款 }5d|y*  
amount due from local banks 存放本港银行同业的款项 BOl*. t  
amount due to banks 银行同业的存款 M2A3]wd2a  
amount due to banks abroad 海外银行同业的存款 ZC&~InN  
amount due to holding companies 控股公司存款 9S?b &]  
amount due to local banks 本港银行同业的存款 >p3S,2SM  
amount due to outport banks 外埠银行同业的存款 R_IT${O  
amount for note issue 发行纸币的款额 tbB. n  
amount of bond 担保契据的款额 "VeNc,-nfQ  
amount of consideration 代价款额 F3nPQw{;  
amount of contribution 供款数额 TrVQ]9;jWk  
amount of indebtedness 负债款额 zB "y^g  
amount of principal of the loan 贷款本金额 CelM~W$=u  
amount of rates chargeable 应征差饷数额 @iVEnb.'  
amount of share capital 股本额 |vj!,b88n#  
amount of sums assured 承保款额 bR=TGL&  
amount of variation 变动幅度 K&&YxX~3  
amount of vote 拨款数额 j2|UuWU  
amount payable 应付款额 WWA!_  
amount receivable 应收款额 8WwLKZ}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OQ<NB7'n0A  
analysis 分析 %Gjjl*`E  
ancillary risk 附属风险 I -XkxDw  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,*wj~NE  
annual accounting date 年结日期 } ejc  
annual allowance 每年免税额；年积金；年度津贴；年津 0[s<!k9=  
annual balance 年度余额 A:?w1"7gT  
annual disposable income 每年可动用收入 w'Jo).OW~  
annual estimates 周年预算 !Mk]%  
annual fee 年费 EkP(]F  
annual general meeting 周年大会 M,eq-MEK  
annual growth rate 年增率；每年增长率 e pAC%a  
annual long-term supplement 长期个案每年补助金 HF%)ip+  
annual pensionable emolument 可供计算退休金的年薪 .:;#[Z{-  
annual report 年报 IUy5=Sl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o&HFlDZ5jO  
annual return 周年报表；周年申报表；每年报税表格 CHM+@lD  
Annual Return Rules 《周年报表规则》 %[m%QP1;p  
annual review of consumer prices 每年消费物价回顾 -axmfE?g0  
annual roll-forward basis 逐年延展方式 !7uFH PK-  
annual salary 年薪 ^^(4xHN  
annual statement 年度报表；年度决算表 !x D_=O  
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 +
'D
#VG  
annuitant 年金受益人 -GL-&^3IjH  
annuity 年金 x;/%`gKn8  
annuity contract 年金合约 h!1CsLd[  
annuity on human life 人寿年金 5?MKx!%  
antecedent debt 先前的债项 wEIAU  
ante-dated cheque 倒填日期支票 MtK5>mhZI`  
anticipated expenditure 预期开支 G;bE_O  
anticipated net profit 预期纯利 5,?Au  
anticipated revenue 预期收入 FuO'%3;c  
anti-inflation measure 反通货膨胀措施 (
2%z9W  
anti-inflationary stance 反通货膨胀立场 PF-"^2&_  
apparent deficit 表面赤字 +tFl  
apparent financial solvency 表面偿债能力 M{~KT3c  
apparent partner 表面合伙人 t/:]\|]WB  
application for personal assessment 个人入息课税申请书 2a:JtJLl  
application of fund 资金应用 Z+x`q#ZQr  
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 rKWkT"  
appointed actuary 委任精算师 y:8Oc?  
appointed auditor 委任核数师；委任审计师
btU:=6  
appointed trustee 委任的受托人 #)$@Kvm  
appointer 委任人 $.r:  
apportioned pro rata 按比例分摊 KfLp cV  
apportionment 分配；分摊 Uzd\#edxJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0Bhf(5  
apportionment formula 分摊方程式 ZIM 5$JdCv  
apportionment of estate duty 遗产税的分摊 n>I NJ  
appraisal 估价；评估 vh^,8pPy  
appreciable growth 可观增长 m-!Uy$yM  
appreciable impact 显着影响 EXYr_$gR
s  
appreciable increase 可观增长 i9k/X&V  
appreciation 增值；升值 "# BI"  
appreciation against other currencies 相对其他货币升值 421ol  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [P746b_\e  
appreciation tax 增值税 ~!W{C_*N  
appropriation 拨款；拨用；拨付 ~uz4  
appropriation account 拨款帐目 /0qLMlL$  
Appropriation Bill 拨款法案 ] 'ybu&22  
appropriation-in-aid system 补助拨款办法 GFBku^pi  
approved assets 核准资产 (lVHKg&U[  
approved basket stock 认可一篮子证券 S-k:+4  
approved budget 核准预算 cp
>1b8l6?  
approved charitable donation 认可慈善捐款 IXef}%1N?  
approved charitable institution 认可慈善机构 R7d4 5Wl  
approved currency 核准货币；认可货币 ];1Mg  
approved estimates 核准预算 :;]iUjiC8  
approved estimates of expenditure 核准开支预算 Ljjuf=]  
approved overseas insurer 核准海外保险人 uDpCW}  
approved overseas trust company 核准海外信托公司 W{(q7>g  
approved pooled investment fund 核准汇集投资基金 n
B1[OB{  
approved provident fund scheme 认可公积金计划
[<M~6]  
approved provision 核准拨款 YCd[s[  
approved redeemable share 核准可赎回股份 5u-jjUO  
approved regional stock 认可地区性证券 ? @Y'_f  
approved retirement scheme 认可退休金计划 F"<TV&xf  
approved subordinated loan 核准附属贷款 Th6xwMq  
arbitrage 套戥；套汇；套利 ^xwnX=Np  
arbitrageur 套戥者；套汇者 ]hL`HP  
arbitrary amount 临时款项 mew,S)dq!  
arrangement 措施；安排；协定 '=2/0-;Jf  
arrears 欠款 09SLQV
o  
arrears of pay 欠付薪酬 _c4kj  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^%?*u;uU%  
articles of association 组织章程；组织细则；组织章程细则 ;NHZ
D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O+^l>+ZGj?  
ascertainment of profit 确定利润 "ebm3t@C  
"Asia Clear" “亚洲结算系统”