[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 %D[0nt|X  
allotment notice 股份配售通知；配股通知 1PatH[T[  
allotment of shares 股份分配 9 '2_  
allowable 可获宽免；免税的 )[Yv?>ib  
allowable business loss 可扣除的营业亏损 >i
6yl5s  
allowable expenses 可扣税的支出 /Js7`r=Rx  
allowance 免税额；津贴；备抵；准备金 ~_!F0
1s  
allowance for debts 债项的免税额 gatB QwJb9  
allowance for depreciation by wear and tear 耗损折旧免税额 {.?/)  
allowance for funeral expenses 殡殓费的免税额 [#sz WNfU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J^g!++|2P  
allowance for repairs and outgoings 修葺及支出方面的免税额 9tqF8pb7v  
allowance to debtor 给债务人的津贴
Xp}Yw"7  
alteration of capital 资本更改 a.zpp'cEb  
alternate trustee 候补受托人 7!N2-6GV  
amalgamation 合并 ~ B(6+~%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wLH] <k  
ambit of charges 征税范围；收费范围 Zg.&V  
amended valuation 经修订的估值 E^S
H\5B  
American Commodities Exchange 美国商品交易所 Pp5^@A  
American Express Bank Limited 美国运通银行 NW&b&o  
American Stock Exchange 美国证券交易所 Ho *AAg  
amortization 摊销 @#-q^}3  
amount due from banks 存放银行同业的款项 $81*^  
amount due from banks abroad 存放海外银行同业的款项 `FC(  
amount due from holding companies 控股公司欠款 HC}Y
Y2  
amount due from local banks 存放本港银行同业的款项 ih;]nJ]+-  
amount due to banks 银行同业的存款 #&7}-"Nd  
amount due to banks abroad 海外银行同业的存款 r#Oo nZ  
amount due to holding companies 控股公司存款 `kJ^zw+  
amount due to local banks 本港银行同业的存款 ]:~OG
@(  
amount due to outport banks 外埠银行同业的存款 wg]j+r@  
amount for note issue 发行纸币的款额 t0T"@t#c  
amount of bond 担保契据的款额 Ez-[ )44/  
amount of consideration 代价款额 .uk>QMs1  
amount of contribution 供款数额 4tS.G  
amount of indebtedness 负债款额 ..R-Ms)k=  
amount of principal of the loan 贷款本金额 RSfzRnhmr  
amount of rates chargeable 应征差饷数额 I=NZokfS  
amount of share capital 股本额 |1>*;\o-  
amount of sums assured 承保款额 GHeVp/u  
amount of variation 变动幅度 G-.^O,%  
amount of vote 拨款数额 E3iW-B8u8  
amount payable 应付款额 L~NbdaO  
amount receivable 应收款额 $"H{4x`-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &sL&\+=<(  
analysis 分析 a)'5Nw9*  
ancillary risk 附属风险 ;{"+g)u  
annual account 周年帐目；周年帐目报表；年度决算；年结 IDG}Z
lG  
annual accounting date 年结日期 4sT88lG4n  
annual allowance 每年免税额；年积金；年度津贴；年津
;hjwD  
annual balance 年度余额 6 jn3`D  
annual disposable income 每年可动用收入 3z&Fi;<+j  
annual estimates 周年预算 <fFTY130:  
annual fee 年费 xsMBC  
annual general meeting 周年大会 9*1,!%]  
annual growth rate 年增率；每年增长率 <>aw 1WM+  
annual long-term supplement 长期个案每年补助金 9 o&`5  
annual pensionable emolument 可供计算退休金的年薪 6gs01c,BA  
annual report 年报 t>$kWd{9e;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 AQiwugs  
annual return 周年报表；周年申报表；每年报税表格 UaB @  
Annual Return Rules 《周年报表规则》 k>g_Z`%<  
annual review of consumer prices 每年消费物价回顾 O
6G0  
annual roll-forward basis 逐年延展方式 -xA2pYz"  
annual salary 年薪 |VNnOM  
annual statement 年度报表；年度决算表 -u
8NF_{c  
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 ssN6M./6  
annuitant 年金受益人 @0u~?!g@  
annuity 年金 SF<c0bR9  
annuity contract 年金合约 pj?f?.^  
annuity on human life 人寿年金 Yd~X77cv  
antecedent debt 先前的债项 bq:(
u4 3  
ante-dated cheque 倒填日期支票 R'@9]99  
anticipated expenditure 预期开支 `I,,C,{C  
anticipated net profit 预期纯利 d! LE{  
anticipated revenue 预期收入 +y3%3EKs1~  
anti-inflation measure 反通货膨胀措施  vz7J-CH  
anti-inflationary stance 反通货膨胀立场 uW}s)j.  
apparent deficit 表面赤字 L$E{ycn
  
apparent financial solvency 表面偿债能力 T"DlT/\  
apparent partner 表面合伙人 ]33>m|?@  
application for personal assessment 个人入息课税申请书 K8UP,f2  
application of fund 资金应用 B2'i7Ps  
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 cLsV`@J(k  
appointed actuary 委任精算师 9vvx*rD  
appointed auditor 委任核数师；委任审计师 .w8J*JZ  
appointed trustee 委任的受托人 5jgR4a*_v  
appointer 委任人 WL?\5?G9l  
apportioned pro rata 按比例分摊 .G#8a1#  
apportionment 分配；分摊 zPjHsulK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }%_ b$  
apportionment formula 分摊方程式 ne_TIwfw-  
apportionment of estate duty 遗产税的分摊 f m)pulz  
appraisal 估价；评估 t_$2CRG#  
appreciable growth 可观增长 \Yc
'~2n  
appreciable impact 显着影响 G'ei/Me6{  
appreciable increase 可观增长 iCHOv{p.  
appreciation 增值；升值 5a|w+HO,  
appreciation against other currencies 相对其他货币升值 ?-dX`n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K+3IWZ&+dG  
appreciation tax 增值税 |w<H!lGe!$  
appropriation 拨款；拨用；拨付 F.=2u"[*&  
appropriation account 拨款帐目 ASk|A!  
Appropriation Bill 拨款法案 yEhTNBa*h{  
appropriation-in-aid system 补助拨款办法 rp!oO>F  
approved assets 核准资产 5',8 ziJQ  
approved basket stock 认可一篮子证券 $',K7%y  
approved budget 核准预算 \b?" b  
approved charitable donation 认可慈善捐款 ]);%wy{Ho  
approved charitable institution 认可慈善机构 zGAq-<  
approved currency 核准货币；认可货币 opy("qH  
approved estimates 核准预算 ~l]ve,W[  
approved estimates of expenditure 核准开支预算 W"}M1 o  
approved overseas insurer 核准海外保险人 %)/P^9I6  
approved overseas trust company 核准海外信托公司 hp5|@  
approved pooled investment fund 核准汇集投资基金 C(#u[8  
approved provident fund scheme 认可公积金计划 a!"$~y$*  
approved provision 核准拨款 [d1mLJAR  
approved redeemable share 核准可赎回股份 /tf5Bv'<  
approved regional stock 认可地区性证券 LHkc7X$  
approved retirement scheme 认可退休金计划 ;;C?{  
approved subordinated loan 核准附属贷款 GS a[ oh  
arbitrage 套戥；套汇；套利 ,}ECF>  
arbitrageur 套戥者；套汇者 iB%gPoDCL@  
arbitrary amount 临时款项 r0+6evU2  
arrangement 措施；安排；协定 1
^7hf;|#g  
arrears 欠款 }NzpiY9  
arrears of pay 欠付薪酬 pgE}NlW  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,+meT`'vn  
articles of association 组织章程；组织细则；组织章程细则 0 yuW*z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W;'!g
pa  
ascertainment of profit 确定利润 jY%na HaI  
"Asia Clear" “亚洲结算系统”