[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 iN*>Z(b"  
allotment notice 股份配售通知；配股通知
ry\']\k  
allotment of shares 股份分配 ~"m
Z0E  
allowable 可获宽免；免税的 3k<
#;(  
allowable business loss 可扣除的营业亏损 Hj\~sR$L-  
allowable expenses 可扣税的支出 xS}H483h6W  
allowance 免税额；津贴；备抵；准备金 J50 ~B3bj`  
allowance for debts 债项的免税额 16>uD;G  
allowance for depreciation by wear and tear 耗损折旧免税额 oB\Xl)A<  
allowance for funeral expenses 殡殓费的免税额
@ 7?_Yw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 RI(uG-Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 f3N:MH-c  
allowance to debtor 给债务人的津贴 j VZi_de  
alteration of capital 资本更改 (*RybKoaA  
alternate trustee 候补受托人 *X\c $=*  
amalgamation 合并 5);#\&B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 injmP9ed  
ambit of charges 征税范围；收费范围 ^ ?=K )  
amended valuation 经修订的估值 ptR  
American Commodities Exchange 美国商品交易所 fh_ .J[Y.k  
American Express Bank Limited 美国运通银行 LU{Z  
American Stock Exchange 美国证券交易所 sb @hGS  
amortization 摊销 XNUqZ-M:  
amount due from banks 存放银行同业的款项 9NP l]iA)  
amount due from banks abroad 存放海外银行同业的款项 Q 8rtZ  
amount due from holding companies 控股公司欠款 Oi0;.<kX  
amount due from local banks 存放本港银行同业的款项 j
;v%4G  
amount due to banks 银行同业的存款 cDiz!n*.q  
amount due to banks abroad 海外银行同业的存款 $5b|@  
amount due to holding companies 控股公司存款 0 MIMs#  
amount due to local banks 本港银行同业的存款 2eU[*x  
amount due to outport banks 外埠银行同业的存款  UTQKlwPa  
amount for note issue 发行纸币的款额 ymZ/(:3_  
amount of bond 担保契据的款额  J31M:<  
amount of consideration 代价款额 @?m8/t9.  
amount of contribution 供款数额 N%f!B"NQ  
amount of indebtedness 负债款额 G me$FWa  
amount of principal of the loan 贷款本金额 D5pF:~tQ(j  
amount of rates chargeable 应征差饷数额 |T_Pz&-  
amount of share capital 股本额 EKPTDKut  
amount of sums assured 承保款额 L"iyjL<M  
amount of variation 变动幅度 Z0eB
x  
amount of vote 拨款数额 EY
xRw  
amount payable 应付款额 pq3 A%|  
amount receivable 应收款额 &=Zg0Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N1~V +_mM  
analysis 分析 D:E~yh)$-  
ancillary risk 附属风险 0f%:OU5Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 2<G1'7)  
annual accounting date 年结日期 &fW=5'  
annual allowance 每年免税额；年积金；年度津贴；年津 Z9&
D'n)  
annual balance 年度余额 $Je"z]cy-  
annual disposable income 每年可动用收入 !>< %\K  
annual estimates 周年预算 g/,Bx!'8p  
annual fee 年费 \( <{)GpBi  
annual general meeting 周年大会 9JV 3  
annual growth rate 年增率；每年增长率 0l:pWc  
annual long-term supplement 长期个案每年补助金 1[BvHOI2
 
annual pensionable emolument 可供计算退休金的年薪 n u8j_grW  
annual report 年报 ky[Xf -9#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G}#/`]o!K  
annual return 周年报表；周年申报表；每年报税表格 (VaN\+I:T  
Annual Return Rules 《周年报表规则》 =>0M3 Qh{  
annual review of consumer prices 每年消费物价回顾 5^K#Tj ;2  
annual roll-forward basis 逐年延展方式 4)HWPX  
annual salary 年薪 
loUwRz  
annual statement 年度报表；年度决算表 SP*JleQN  
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 h ^h-pd  
annuitant 年金受益人 M`P]cX)x  
annuity 年金 %lJiM`a  
annuity contract 年金合约 ^:!(jiH  
annuity on human life 人寿年金 $U1kP?pR  
antecedent debt 先前的债项 g!
p_c  
ante-dated cheque 倒填日期支票 sV^h#g~Zb
 
anticipated expenditure 预期开支 5o| !f  
anticipated net profit 预期纯利 y3nm!tjyM  
anticipated revenue 预期收入 ]KK ZbEO  
anti-inflation measure 反通货膨胀措施 Gr"7w[|+  
anti-inflationary stance 反通货膨胀立场 aE\B
AbD7  
apparent deficit 表面赤字 tOM3Gs~o6z  
apparent financial solvency 表面偿债能力 Sq|1f?_gU  
apparent partner 表面合伙人 )fMX!#KP  
application for personal assessment 个人入息课税申请书 te*Y]-&I|/  
application of fund 资金应用 W,/C?qFp  
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 v^],loi<V  
appointed actuary 委任精算师 H'0*CiHes  
appointed auditor 委任核数师；委任审计师 gLaO#cQ%  
appointed trustee 委任的受托人 nn)`eR&  
appointer 委任人 /GuSIZg"_  
apportioned pro rata 按比例分摊 (L0hS'  
apportionment 分配；分摊 SZ2q}[o`R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 380->  
apportionment formula 分摊方程式 2b4pOM7W  
apportionment of estate duty 遗产税的分摊 QR5,_wJ&  
appraisal 估价；评估 Iq0 #A5U%  
appreciable growth 可观增长  6I cM:x  
appreciable impact 显着影响 %V%#y $l  
appreciable increase 可观增长 y/}VtD  
appreciation 增值；升值 P\X=*  
appreciation against other currencies 相对其他货币升值 L_~I
~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kh?#={]Z  
appreciation tax 增值税 L`\`NNQC  
appropriation 拨款；拨用；拨付 ?St=7a(D  
appropriation account 拨款帐目 _ .OMjUBZT  
Appropriation Bill 拨款法案 ]\a\ 6&R  
appropriation-in-aid system 补助拨款办法 Sf Z=%6b7  
approved assets 核准资产 Jl>at  
approved basket stock 认可一篮子证券 g2aT`=&Z  
approved budget 核准预算 64!ame}n+  
approved charitable donation 认可慈善捐款 ~t${=o430  
approved charitable institution 认可慈善机构 2-6.r_  
approved currency 核准货币；认可货币 mF
*?e/  
approved estimates 核准预算 y/@;c)1b9  
approved estimates of expenditure 核准开支预算 6>=-/)p}  
approved overseas insurer 核准海外保险人 D0#T-B\#  
approved overseas trust company 核准海外信托公司 -yl4tW  
approved pooled investment fund 核准汇集投资基金 b 5F4+  
approved provident fund scheme 认可公积金计划
=MJ-s;raq  
approved provision 核准拨款 8tV=fSHd  
approved redeemable share 核准可赎回股份 yul<n>X|  
approved regional stock 认可地区性证券 {(M&-~Yh  
approved retirement scheme 认可退休金计划 1=/doo{^  
approved subordinated loan 核准附属贷款 =wIdC3Ph  
arbitrage 套戥；套汇；套利 C`2*2Y%xkG  
arbitrageur 套戥者；套汇者 zL)1^[%O9  
arbitrary amount 临时款项 zj9bSDVL(  
arrangement 措施；安排；协定 k+WO &g*|  
arrears 欠款 N;C"X4rV  
arrears of pay 欠付薪酬 ^J#?hHz  
arrears of revenue 逾期未收税款；逾期未收的帐项 0+K`pS'  
articles of association 组织章程；组织细则；组织章程细则 5w,lw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N"YK@)*Q  
ascertainment of profit 确定利润 ot@|blVC8  
"Asia Clear" “亚洲结算系统”