[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 Hf+A52lrf  
allotment notice 股份配售通知；配股通知 rMxst  
allotment of shares 股份分配 Djx9TBZ5  
allowable 可获宽免；免税的  s=#IoNh  
allowable business loss 可扣除的营业亏损 @dX0gHU[c  
allowable expenses 可扣税的支出 asP>(Li  
allowance 免税额；津贴；备抵；准备金 RyD2LAf)J  
allowance for debts 债项的免税额 WhE5u &`  
allowance for depreciation by wear and tear 耗损折旧免税额 j)Kk:BFFY
 
allowance for funeral expenses 殡殓费的免税额 Dn$zwksSs  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %8`zaa  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^q"p8   
allowance to debtor 给债务人的津贴 $>'}6?C.  
alteration of capital 资本更改 9;dP7o  
alternate trustee 候补受托人 C fQj7{  
amalgamation 合并 %s$_KG!&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Xn.zN>m
B  
ambit of charges 征税范围；收费范围 e;x `C  
amended valuation 经修订的估值 G,{L =xOh  
American Commodities Exchange 美国商品交易所 3Zsqx=w  
American Express Bank Limited 美国运通银行 tnqW!F~  
American Stock Exchange 美国证券交易所 o]n5pZ\\W<  
amortization 摊销 l1jS2O(  
amount due from banks 存放银行同业的款项 lO%Z4V_Mj  
amount due from banks abroad 存放海外银行同业的款项 [=e61Z  
amount due from holding companies 控股公司欠款 OW)8Z60  
amount due from local banks 存放本港银行同业的款项 ;Iw'TF   
amount due to banks 银行同业的存款 0'^? m$  
amount due to banks abroad 海外银行同业的存款 9^0 'VRG  
amount due to holding companies 控股公司存款 Ec_ G9&  
amount due to local banks 本港银行同业的存款 _kH#{4`Hw  
amount due to outport banks 外埠银行同业的存款 y$*?k0=ZX  
amount for note issue 发行纸币的款额 )%;#~\A  
amount of bond 担保契据的款额 C,]Q/6'>  
amount of consideration 代价款额 -iBu:WyY$  
amount of contribution 供款数额 DetBZ
.  
amount of indebtedness 负债款额 #`z!f0 P  
amount of principal of the loan 贷款本金额 po=*%Zs*T  
amount of rates chargeable 应征差饷数额 j /-p3#c  
amount of share capital 股本额 rZGbU&ZM8  
amount of sums assured 承保款额 TuIeaH%x  
amount of variation 变动幅度 G2a fHL<  
amount of vote 拨款数额 PG<N\  
amount payable 应付款额  t 8GJ;  
amount receivable 应收款额 sf\;|`}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VmBLNM?  
analysis 分析 }C"#b\A2  
ancillary risk 附属风险 1b6gTfU  
annual account 周年帐目；周年帐目报表；年度决算；年结 4 CX*,7LZ  
annual accounting date 年结日期 pe,c  
annual allowance 每年免税额；年积金；年度津贴；年津 !}1n?~]`  
annual balance 年度余额 z@~1 e]%  
annual disposable income 每年可动用收入 9-Ib+/R0  
annual estimates 周年预算 (Egykh>  
annual fee 年费 L@a-"(TN+
 
annual general meeting 周年大会 9D<^)ShY  
annual growth rate 年增率；每年增长率 F,:F9r?l,H  
annual long-term supplement 长期个案每年补助金 GrM~%ng  
annual pensionable emolument 可供计算退休金的年薪 6h+/C]4  
annual report 年报 [&{"1Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n1sH`C[c  
annual return 周年报表；周年申报表；每年报税表格 Jr''S}@|x  
Annual Return Rules 《周年报表规则》 @~63%6r#4M  
annual review of consumer prices 每年消费物价回顾 1>1|>%  
annual roll-forward basis 逐年延展方式 Ccc6 ko_  
annual salary 年薪 Ab_aB+g ]  
annual statement 年度报表；年度决算表 r<|\4zIo/  
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 jC\R 8_  
annuitant 年金受益人 snEkei|0  
annuity 年金 ?: meix  
annuity contract 年金合约 n]j(tP  
annuity on human life 人寿年金 H}U
&=w'  
antecedent debt 先前的债项 aY {.  
ante-dated cheque 倒填日期支票 '6/uc:zv  
anticipated expenditure 预期开支 klch!m=d  
anticipated net profit 预期纯利 /`s^.Xh  
anticipated revenue 预期收入 Oi7=z?+j  
anti-inflation measure 反通货膨胀措施 eM9~&{m.  
anti-inflationary stance 反通货膨胀立场 yS3x))  
apparent deficit 表面赤字 O-y"]Wrv  
apparent financial solvency 表面偿债能力 6@I7UL >  
apparent partner 表面合伙人 zJ9,iJyuD  
application for personal assessment 个人入息课税申请书 yTDoS|B+)  
application of fund 资金应用 Y7{|EI+@  
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 qp{NRNk
Q  
appointed actuary 委任精算师 )>[(HxvfJU  
appointed auditor 委任核数师；委任审计师 % ^5$=w  
appointed trustee 委任的受托人 2l!"OiB.P  
appointer 委任人 P&F)E
#Sa  
apportioned pro rata 按比例分摊 hCo&SRC/5  
apportionment 分配；分摊 9J%>2AA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 be764do  
apportionment formula 分摊方程式 Vy/g;ZPU1  
apportionment of estate duty 遗产税的分摊 /kJ*WA?J  
appraisal 估价；评估 )Z;Y,g  
appreciable growth 可观增长 {(tE pr  
appreciable impact 显着影响 C/cGr)|8%  
appreciable increase 可观增长 lo(Ht=d  
appreciation 增值；升值 ,\qo  
appreciation against other currencies 相对其他货币升值 S"eKiS,z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l y%**iN  
appreciation tax 增值税 PO}Q8Q3  
appropriation 拨款；拨用；拨付 h)<42Y  
appropriation account 拨款帐目 vEgJmHv;  
Appropriation Bill 拨款法案 ]{"(l(  
appropriation-in-aid system 补助拨款办法 NMj`wQ`M+  
approved assets 核准资产 6F(
yH4  
approved basket stock 认可一篮子证券 ! \gRXP}  
approved budget 核准预算 q2f/#"k  
approved charitable donation 认可慈善捐款 9iOlR=-*  
approved charitable institution 认可慈善机构 ag+ML1#)  
approved currency 核准货币；认可货币 rxz3Mqg  
approved estimates 核准预算 +<q^[<pS  
approved estimates of expenditure 核准开支预算 )RkU='lB "  
approved overseas insurer 核准海外保险人 DRzpV6s  
approved overseas trust company 核准海外信托公司 sEj:%`l|  
approved pooled investment fund 核准汇集投资基金 uo65i 1oi  
approved provident fund scheme 认可公积金计划 cPN7^*  
approved provision 核准拨款 %-*vlNC)  
approved redeemable share 核准可赎回股份 \W\6m0-
x  
approved regional stock 认可地区性证券 H\b5]q %  
approved retirement scheme 认可退休金计划 ~::R+Lh(  
approved subordinated loan 核准附属贷款 05zHLj  
arbitrage 套戥；套汇；套利 J`8>QMK^5  
arbitrageur 套戥者；套汇者 =L=#PJAPj  
arbitrary amount 临时款项 cp2fDn  
arrangement 措施；安排；协定 K;97/"  
arrears 欠款 U'lD|R,g  
arrears of pay 欠付薪酬 [@y=%\%R  
arrears of revenue 逾期未收税款；逾期未收的帐项 {xykf7zp  
articles of association 组织章程；组织细则；组织章程细则 QbNv+Eu5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e7?W VV,  
ascertainment of profit 确定利润 ^GAdl
}  
"Asia Clear" “亚洲结算系统”