[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 y<bA Y_-[  
allotment notice 股份配售通知；配股通知 Q%61_l  
allotment of shares 股份分配 8y5iT?.~vy  
allowable 可获宽免；免税的 yES+0D5<  
allowable business loss 可扣除的营业亏损 P MzPe"3M  
allowable expenses 可扣税的支出 kYBy\  
allowance 免税额；津贴；备抵；准备金 bLyU;  
allowance for debts 债项的免税额 \M-}(>Pfk  
allowance for depreciation by wear and tear 耗损折旧免税额 b13XHR)0  
allowance for funeral expenses 殡殓费的免税额 ?z>7&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4viP lO  
allowance for repairs and outgoings 修葺及支出方面的免税额 5|>FM&  
allowance to debtor 给债务人的津贴 zWYm*c"n\  
alteration of capital 资本更改 <<}t&qE%2%  
alternate trustee 候补受托人 Gj^JpG  
amalgamation 合并 !PX`sIkT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 al<[iZ  
ambit of charges 征税范围；收费范围 iq_y80g`8h  
amended valuation 经修订的估值 m%Ah]x;  
American Commodities Exchange 美国商品交易所 2JNO@  
American Express Bank Limited 美国运通银行 9~8 A>  
American Stock Exchange 美国证券交易所 /g}2QmvH  
amortization 摊销 :r%Hsur(  
amount due from banks 存放银行同业的款项 vovc,4}  
amount due from banks abroad 存放海外银行同业的款项 q 65mR!)  
amount due from holding companies 控股公司欠款 56k89o  
amount due from local banks 存放本港银行同业的款项 [\(}dnj:  
amount due to banks 银行同业的存款 UruD&=AMK  
amount due to banks abroad 海外银行同业的存款 dLb9p"EE#  
amount due to holding companies 控股公司存款 "LyMw){  
amount due to local banks 本港银行同业的存款 Ve,h]/G  
amount due to outport banks 外埠银行同业的存款 AnK-\4  
amount for note issue 发行纸币的款额 egcJ@Of  
amount of bond 担保契据的款额 >*#clf;@p  
amount of consideration 代价款额 9aYDi)  
amount of contribution 供款数额 Vsh7>|@  
amount of indebtedness 负债款额 am
>X7  
amount of principal of the loan 贷款本金额 !QK~l  
amount of rates chargeable 应征差饷数额 ~^#F5w"  
amount of share capital 股本额 d~B]s  
amount of sums assured 承保款额 ?;1^8 c0  
amount of variation 变动幅度 ^fVLM>p<;  
amount of vote 拨款数额 &?\ 'Z~B4  
amount payable 应付款额 KUs\7Sb  
amount receivable 应收款额 {k.Dy92  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 . C_\xb  
analysis 分析 *~b3FLzq  
ancillary risk 附属风险 5fpBzn$  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^+Ho#]  
annual accounting date 年结日期 /">A3bq  
annual allowance 每年免税额；年积金；年度津贴；年津 HZ$q`e  
annual balance 年度余额 F0,
-7<G  
annual disposable income 每年可动用收入 0Y7b$~n'Y  
annual estimates 周年预算 OnGtIY  
annual fee 年费 d5?"GFy  
annual general meeting 周年大会 H]v"_!(\  
annual growth rate 年增率；每年增长率 ~9#nC`%2j  
annual long-term supplement 长期个案每年补助金 ^zjQ(ca@"x  
annual pensionable emolument 可供计算退休金的年薪 XEd|<+P1  
annual report 年报 .{6?%lt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2p3e p,  
annual return 周年报表；周年申报表；每年报税表格 B{IYVviiP  
Annual Return Rules 《周年报表规则》 m Iu-  
annual review of consumer prices 每年消费物价回顾 4 qdLH^dX  
annual roll-forward basis 逐年延展方式 P$4h_dw  
annual salary 年薪 Wl3jbupu _  
annual statement 年度报表；年度决算表 hVQ TW[  
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 iO^z7Y7  
annuitant 年金受益人 >?b<)Q*<  
annuity 年金 7/*a
 
annuity contract 年金合约 .;6G?8`  
annuity on human life 人寿年金 /+pPcK  
antecedent debt 先前的债项 z0ULB?*"  
ante-dated cheque 倒填日期支票 HA}pr6Z  
anticipated expenditure 预期开支 [H#*#v  
anticipated net profit 预期纯利 I{Pny/d`  
anticipated revenue 预期收入 _H#l&bL@C  
anti-inflation measure 反通货膨胀措施 7ky$9+~  
anti-inflationary stance 反通货膨胀立场 o* qF"xG  
apparent deficit 表面赤字 @D.]PZf  
apparent financial solvency 表面偿债能力 K*&?+_v :  
apparent partner 表面合伙人 ~z''kH=e  
application for personal assessment 个人入息课税申请书 =}@
m$g  
application of fund 资金应用 ~r~~0|=  
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!Y W'  
appointed actuary 委任精算师 0>D:
 
appointed auditor 委任核数师；委任审计师 h'8w<n+%)  
appointed trustee 委任的受托人 @&f3zq  
appointer 委任人 Ydv\ a6  
apportioned pro rata 按比例分摊 IbRy~  
apportionment 分配；分摊 |JVeW[C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @ucN|r}=R  
apportionment formula 分摊方程式 s }P-4Sg  
apportionment of estate duty 遗产税的分摊 5u ED  
appraisal 估价；评估 6km{= ```  
appreciable growth 可观增长 r.e,!Bs
 
appreciable impact 显着影响 Ln;jB&t  
appreciable increase 可观增长 "Fv6u]Rv  
appreciation 增值；升值 5[Whj
To  
appreciation against other currencies 相对其他货币升值 \Fh k>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iR-MuDM  
appreciation tax 增值税 @a.Y9;O  
appropriation 拨款；拨用；拨付 #k%3Ag   
appropriation account 拨款帐目 [,_M@g3  
Appropriation Bill 拨款法案 zdA:K25"  
appropriation-in-aid system 补助拨款办法 J90q\_dY.  
approved assets 核准资产 V'h O  
approved basket stock 认可一篮子证券 f[)_=T+  
approved budget 核准预算 tMaJ; 4  
approved charitable donation 认可慈善捐款 _`!@  
approved charitable institution 认可慈善机构 <DS+"#  
approved currency 核准货币；认可货币 CL(,Q8yG  
approved estimates 核准预算 #&\hgsw/T  
approved estimates of expenditure 核准开支预算 uNLB3Rd
y}  
approved overseas insurer 核准海外保险人 LkFXUt?  
approved overseas trust company 核准海外信托公司 0D1yG(ck  
approved pooled investment fund 核准汇集投资基金 DI=Nqa)r  
approved provident fund scheme 认可公积金计划 
z"BV+  
approved provision 核准拨款 s(7'*`G"h  
approved redeemable share 核准可赎回股份 b~ ?TDm7  
approved regional stock 认可地区性证券 %g(h%V9f  
approved retirement scheme 认可退休金计划 FAu G`zu  
approved subordinated loan 核准附属贷款 \\jB@O  
arbitrage 套戥；套汇；套利 zO>N3pMv  
arbitrageur 套戥者；套汇者 Hk-)fl#dr  
arbitrary amount 临时款项 `+b>@2D_  
arrangement 措施；安排；协定 q>&F%;q1]  
arrears 欠款 J
H!qGV1  
arrears of pay 欠付薪酬 $1(u.Ud  
arrears of revenue 逾期未收税款；逾期未收的帐项 8|[\Tp:;  
articles of association 组织章程；组织细则；组织章程细则 WfVkewuPo  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >Uvtsj#  
ascertainment of profit 确定利润 Co8b0-Z  
"Asia Clear" “亚洲结算系统”