[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 s"jNS1B  
allotment notice 股份配售通知；配股通知 +0&SXhy%y  
allotment of shares 股份分配 J|Af` HJ  
allowable 可获宽免；免税的 j4C{yk  
allowable business loss 可扣除的营业亏损 Z#Q
)a;RA  
allowable expenses 可扣税的支出 )'pc1I  
allowance 免税额；津贴；备抵；准备金 +xGz~~iNh  
allowance for debts 债项的免税额 8r|5l~`8  
allowance for depreciation by wear and tear 耗损折旧免税额 Z{#;my*X|  
allowance for funeral expenses 殡殓费的免税额 ]E8S`[Vn  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qjc8$#zXS  
allowance for repairs and outgoings 修葺及支出方面的免税额 W{JNNf6G  
allowance to debtor 给债务人的津贴 d|~A>YZ  
alteration of capital 资本更改 N3C 8%  
alternate trustee 候补受托人 "M`ehgCBr  
amalgamation 合并 z'9Mg]&>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "@h 5 SF  
ambit of charges 征税范围；收费范围 aucQZD-_"  
amended valuation 经修订的估值 gJn_Z7MgJ  
American Commodities Exchange 美国商品交易所 UN,y/V  
American Express Bank Limited 美国运通银行 zSU06Y  
American Stock Exchange 美国证券交易所 >WKlR` J%  
amortization 摊销 =2BB ~\G+  
amount due from banks 存放银行同业的款项 @qGg=)T  
amount due from banks abroad 存放海外银行同业的款项 T@. $Zpz  
amount due from holding companies 控股公司欠款 hhZUE]  
amount due from local banks 存放本港银行同业的款项 P2Or|_z  
amount due to banks 银行同业的存款 bM%c*_$F7  
amount due to banks abroad 海外银行同业的存款 Xy;!Q`h(  
amount due to holding companies 控股公司存款 Dq~PxcnI  
amount due to local banks 本港银行同业的存款 nV$ctdusQ  
amount due to outport banks 外埠银行同业的存款 TAXl73j_CY  
amount for note issue 发行纸币的款额  GNv5yWQ@  
amount of bond 担保契据的款额 !edgziuO  
amount of consideration 代价款额 4 Ii@_r>  
amount of contribution 供款数额 Q302!N  
amount of indebtedness 负债款额 OP-%t\sj>  
amount of principal of the loan 贷款本金额 *C0gpEf9S  
amount of rates chargeable 应征差饷数额 _tGR:E  
amount of share capital 股本额 1V@\L|Y  
amount of sums assured 承保款额 2k^dxk~$V;  
amount of variation 变动幅度 &dC #nw  
amount of vote 拨款数额 N%2UL&w#B  
amount payable 应付款额
+]!`>  
amount receivable 应收款额 _`Abz2s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -6()$cl}0  
analysis 分析 CCX!>k]  
ancillary risk 附属风险 <_|H]^ o  
annual account 周年帐目；周年帐目报表；年度决算；年结 B-OuBS,fwC  
annual accounting date 年结日期 4cO||OsMU  
annual allowance 每年免税额；年积金；年度津贴；年津 ,0~/ Cn  
annual balance 年度余额 8J-;/  
annual disposable income 每年可动用收入 kZlRS^6  
annual estimates 周年预算 E9Q?@'h  
annual fee 年费  })l+-H"  
annual general meeting 周年大会 YS_9M Pi  
annual growth rate 年增率；每年增长率 1qs~[7{C1  
annual long-term supplement 长期个案每年补助金 ?Z<2zm%qV  
annual pensionable emolument 可供计算退休金的年薪 's]+.3">L1  
annual report 年报 7{vnhl(Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @QAyXwp  
annual return 周年报表；周年申报表；每年报税表格 J)l]<##  
Annual Return Rules 《周年报表规则》 h=3156M  
annual review of consumer prices 每年消费物价回顾 g>[|/z P  
annual roll-forward basis 逐年延展方式 '9,14e6  
annual salary 年薪 v!;E1  
annual statement 年度报表；年度决算表 .2xp.i{  
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 qdn\8Pn  
annuitant 年金受益人 \bh3&Z'.  
annuity 年金 $Xlyc.8YId  
annuity contract 年金合约 Cf_Ik  
annuity on human life 人寿年金 ==psPyLF@  
antecedent debt 先前的债项 !d1}IU-h  
ante-dated cheque 倒填日期支票 Y[Gw<1F_  
anticipated expenditure 预期开支 S|A?z)
I  
anticipated net profit 预期纯利 u+]v.Mt  
anticipated revenue 预期收入 %Km_Sy[7']  
anti-inflation measure 反通货膨胀措施 u1 uu_*  
anti-inflationary stance 反通货膨胀立场 "9[K  
apparent deficit 表面赤字 OpwZTy}1}  
apparent financial solvency 表面偿债能力 xNNoB/DR  
apparent partner 表面合伙人 ;3n0 bKDY  
application for personal assessment 个人入息课税申请书 {-rK:*yP'u  
application of fund 资金应用 |Hbe]2"x>  
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 tUmI#.v  
appointed actuary 委任精算师 }P$48o VY  
appointed auditor 委任核数师；委任审计师 Xu1l6jr_  
appointed trustee 委任的受托人 XR^VRn6O  
appointer 委任人 o} #nf$v(  
apportioned pro rata 按比例分摊  ?4 `K8  
apportionment 分配；分摊 (8s]2\/Ar  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  P,"z  
apportionment formula 分摊方程式 _"Q +G@@  
apportionment of estate duty 遗产税的分摊
E<3hy  
appraisal 估价；评估 ;G.m;5A
  
appreciable growth 可观增长 m_H$fioha,  
appreciable impact 显着影响 ZkYc9!anY  
appreciable increase 可观增长 Vgs( feGs  
appreciation 增值；升值 p[e|N;W8A  
appreciation against other currencies 相对其他货币升值 laM0W5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XN"V{;OP1  
appreciation tax 增值税 OwP9=9};  
appropriation 拨款；拨用；拨付 Jkt L|u:k  
appropriation account 拨款帐目 h<*l=`#  
Appropriation Bill 拨款法案 .2hQ!)+  
appropriation-in-aid system 补助拨款办法 Y#
PbC  
approved assets 核准资产 "b*.>QuZ  
approved basket stock 认可一篮子证券 a4,bP*H  
approved budget 核准预算 +1p>
:cih  
approved charitable donation 认可慈善捐款 &86kmFA  
approved charitable institution 认可慈善机构 T\:3(+uK  
approved currency 核准货币；认可货币 1!\!3xaV  
approved estimates 核准预算 v i0% jsI  
approved estimates of expenditure 核准开支预算 gFJ&t^yL  
approved overseas insurer 核准海外保险人 nJ4h9`[>V  
approved overseas trust company 核准海外信托公司 vj
J!d#8  
approved pooled investment fund 核准汇集投资基金 &a8#qv"l  
approved provident fund scheme 认可公积金计划 o})4Jt1vj  
approved provision 核准拨款  zUqi z  
approved redeemable share 核准可赎回股份 Bh*~I_Ta>  
approved regional stock 认可地区性证券 }i/&m&VU  
approved retirement scheme 认可退休金计划 @( 9# \%=  
approved subordinated loan 核准附属贷款 H/Goaf%  
arbitrage 套戥；套汇；套利 UhY )rezh  
arbitrageur 套戥者；套汇者 3h"; 2  
arbitrary amount 临时款项 MPO!qSS]  
arrangement 措施；安排；协定 |Xd[%W)  
arrears 欠款 7F`QN18>(  
arrears of pay 欠付薪酬 ^lu)'z%6  
arrears of revenue 逾期未收税款；逾期未收的帐项 @DkPJla&  
articles of association 组织章程；组织细则；组织章程细则 "h7-nwm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C3 0b}2  
ascertainment of profit 确定利润 -baGr;,Cu  
"Asia Clear" “亚洲结算系统”