[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 rvic%bsk  
allotment notice 股份配售通知；配股通知 j 1(T )T  
allotment of shares 股份分配 *Bs^NU.  
allowable 可获宽免；免税的 EX:{EmaT  
allowable business loss 可扣除的营业亏损 !z MDP/V  
allowable expenses 可扣税的支出 #{x5L^v>]  
allowance 免税额；津贴；备抵；准备金 3 >|uF  
allowance for debts 债项的免税额 vM`7s
[oAK  
allowance for depreciation by wear and tear 耗损折旧免税额 KmQ^?Ad-C  
allowance for funeral expenses 殡殓费的免税额 O)uOUB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :u 
o[&&c  
allowance for repairs and outgoings 修葺及支出方面的免税额 P-'_}*wxi  
allowance to debtor 给债务人的津贴 _gW{gLYyJ  
alteration of capital 资本更改 qD-fw-,:  
alternate trustee 候补受托人 R
:/ha(+  
amalgamation 合并 p<KIF>rf|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3B{[%#vO  
ambit of charges 征税范围；收费范围 d&jjWlHgEN  
amended valuation 经修订的估值 Jx$iwu  
American Commodities Exchange 美国商品交易所 < Dd%  
American Express Bank Limited 美国运通银行 KiAcA]0  
American Stock Exchange 美国证券交易所 3]/.\(2  
amortization 摊销 ; 0ko@ \Lq  
amount due from banks 存放银行同业的款项 =&7@<vBpy  
amount due from banks abroad 存放海外银行同业的款项 6tn+m54_  
amount due from holding companies 控股公司欠款 Ma6W@S
 
amount due from local banks 存放本港银行同业的款项 kUa)smh
 
amount due to banks 银行同业的存款 Oz{%k#X-  
amount due to banks abroad 海外银行同业的存款 rbyY8 bX  
amount due to holding companies 控股公司存款 /r^[a,Q#x  
amount due to local banks 本港银行同业的存款 5&!'^!  
amount due to outport banks 外埠银行同业的存款 #cU^U#;=r  
amount for note issue 发行纸币的款额 %d;<2
b0  
amount of bond 担保契据的款额 b5pMq$UVL  
amount of consideration 代价款额 UTCzHh1  
amount of contribution 供款数额 t> . Fl-  
amount of indebtedness 负债款额 !msNEE@[  
amount of principal of the loan 贷款本金额 | o0RP|l  
amount of rates chargeable 应征差饷数额 i#W*'  
amount of share capital 股本额 lb~E0U`\E`  
amount of sums assured 承保款额 6 |!NLwa  
amount of variation 变动幅度 }`o?/!X   
amount of vote 拨款数额 JA^
v  
amount payable 应付款额 e1
/sqXWo  
amount receivable 应收款额 `8:Kp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 30Drrno7Io  
analysis 分析 T3N"CUk  
ancillary risk 附属风险 1] #9  
annual account 周年帐目；周年帐目报表；年度决算；年结 @dgH50o[  
annual accounting date 年结日期 OBOwz4<  
annual allowance 每年免税额；年积金；年度津贴；年津 *1A&'T2  
annual balance 年度余额 U)D[]BVg  
annual disposable income 每年可动用收入 A :# k  
annual estimates 周年预算 wLJ]&puwm  
annual fee 年费 0$HmY2 Men  
annual general meeting 周年大会 8=;k"  
annual growth rate 年增率；每年增长率 WE6\dhJ<  
annual long-term supplement 长期个案每年补助金 W5pb;74|  
annual pensionable emolument 可供计算退休金的年薪 PaO-J&<  
annual report 年报 \we\0@v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3l4NC03I&  
annual return 周年报表；周年申报表；每年报税表格 kV&9`c+  
Annual Return Rules 《周年报表规则》 s B 20/F  
annual review of consumer prices 每年消费物价回顾 ;inzyFbL=  
annual roll-forward basis 逐年延展方式 +dW|^I{H}  
annual salary 年薪 6bO~/mpWT~  
annual statement 年度报表；年度决算表 sL^yB  
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
~
i0R^qfr  
annuitant 年金受益人 0g=`DSC<(  
annuity 年金 Ev9>@~^  
annuity contract 年金合约 ^3]UZ@  
annuity on human life 人寿年金 6'C2SihYp  
antecedent debt 先前的债项 h|;qG)f^  
ante-dated cheque 倒填日期支票 K#mOSY;}  
anticipated expenditure 预期开支 8g~EL{'  
anticipated net profit 预期纯利 ~DF:lqwWP  
anticipated revenue 预期收入 6^)}PX= *  
anti-inflation measure 反通货膨胀措施 Ykqyk')wm  
anti-inflationary stance 反通货膨胀立场 -db75=  
apparent deficit 表面赤字 @T-p2#&  
apparent financial solvency 表面偿债能力 OJO!FH)  
apparent partner 表面合伙人 =L
-I-e97@  
application for personal assessment 个人入息课税申请书 !>$4]FkV  
application of fund 资金应用 5|8^9Oe5  
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 ,h]o>  
appointed actuary 委任精算师 1Sz
A3c  
appointed auditor 委任核数师；委任审计师 0CExY9@Wq  
appointed trustee 委任的受托人 Shr,#wwM`B  
appointer 委任人 'LE"#2Hu  
apportioned pro rata 按比例分摊 Ms^dRe)  
apportionment 分配；分摊 O9M{  ).  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5F"|E-;  
apportionment formula 分摊方程式 9~\kF5Q"  
apportionment of estate duty 遗产税的分摊 f3MRD4+-  
appraisal 估价；评估 s)J(/   
appreciable growth 可观增长 b1#dz]  
appreciable impact 显着影响 XMIbUbUk-  
appreciable increase 可观增长 'jg3  
appreciation 增值；升值 v`PY>c6~  
appreciation against other currencies 相对其他货币升值 Me5{_n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K=::)/{P  
appreciation tax 增值税 AyKMhac  
appropriation 拨款；拨用；拨付 uQ1@b-e`5  
appropriation account 拨款帐目 O[
^%{'  
Appropriation Bill 拨款法案 wK_]/Q-L  
appropriation-in-aid system 补助拨款办法 u+m,b76  
approved assets 核准资产 fxcc<h4  
approved basket stock 认可一篮子证券 4,Ic}Cv M  
approved budget 核准预算 "SxLN 8.:  
approved charitable donation 认可慈善捐款 X2sH
E  
approved charitable institution 认可慈善机构 kOwMs<1J  
approved currency 核准货币；认可货币 1{x.xi"A/  
approved estimates 核准预算 Sl2iz?   
approved estimates of expenditure 核准开支预算 dUrElXbXd  
approved overseas insurer 核准海外保险人 'dG%oDHX]P  
approved overseas trust company 核准海外信托公司 9pn>-1N J  
approved pooled investment fund 核准汇集投资基金 f|7\DeY9U  
approved provident fund scheme 认可公积金计划 Uu s.  
approved provision 核准拨款 ^2D1`,|N  
approved redeemable share 核准可赎回股份 c_grPk2O4  
approved regional stock 认可地区性证券 >et-{(G  
approved retirement scheme 认可退休金计划 nQX+pkJ  
approved subordinated loan 核准附属贷款 g#]" hn  
arbitrage 套戥；套汇；套利 N ?Q+>
 
arbitrageur 套戥者；套汇者 yOU(2"8p  
arbitrary amount 临时款项 7c
P@jj  
arrangement 措施；安排；协定 ;ea]$9  
arrears 欠款 Qj{8?lew  
arrears of pay 欠付薪酬 Yf,K#' h:  
arrears of revenue 逾期未收税款；逾期未收的帐项 96cJ8I8  
articles of association 组织章程；组织细则；组织章程细则 PX:'/{V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \uqjs+  
ascertainment of profit 确定利润 S_MyoXV  
"Asia Clear" “亚洲结算系统”