[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 1+[,eq  
allotment notice 股份配售通知；配股通知 s)Xz}QPK.  
allotment of shares 股份分配 /z(d!0_q|v  
allowable 可获宽免；免税的 Q3'P<"u  
allowable business loss 可扣除的营业亏损 !
?sB=qo  
allowable expenses 可扣税的支出 K"!U&`T  
allowance 免税额；津贴；备抵；准备金 EN __C$  
allowance for debts 债项的免税额 @vL0gzE?nB  
allowance for depreciation by wear and tear 耗损折旧免税额 vs>Pd |p;  
allowance for funeral expenses 殡殓费的免税额 {b-SK5%]L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~Lq` a@]A  
allowance for repairs and outgoings 修葺及支出方面的免税额 g-H,*^g+  
allowance to debtor 给债务人的津贴 
"([lkn  
alteration of capital 资本更改 t~ $8sG\  
alternate trustee 候补受托人 3BAQ2S}  
amalgamation 合并 { {)pb>E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {suQ"iv  
ambit of charges 征税范围；收费范围 gB>AYL%o=  
amended valuation 经修订的估值
qW /&.  
American Commodities Exchange 美国商品交易所 X5(oL  
American Express Bank Limited 美国运通银行 $oJjgAxcZ  
American Stock Exchange 美国证券交易所 7q{yLcC"  
amortization 摊销 NZlCn:"  
amount due from banks 存放银行同业的款项 VbNN1'a-  
amount due from banks abroad 存放海外银行同业的款项 ~+,ZD)AKi4  
amount due from holding companies 控股公司欠款 DHbS=Iih  
amount due from local banks 存放本港银行同业的款项
ERIF#EY  
amount due to banks 银行同业的存款 xiL+s-  
amount due to banks abroad 海外银行同业的存款 n'?]_z<  
amount due to holding companies 控股公司存款 =
BbXSwv'(  
amount due to local banks 本港银行同业的存款 i~3\dp  
amount due to outport banks 外埠银行同业的存款 ;Zc0
imYL  
amount for note issue 发行纸币的款额 ztAC3,r]  
amount of bond 担保契据的款额 V CT1GsnE  
amount of consideration 代价款额 .krEfY&  
amount of contribution 供款数额 (4IP&^j:\  
amount of indebtedness 负债款额 fF2]7:  
amount of principal of the loan 贷款本金额 =$
T[  
amount of rates chargeable 应征差饷数额 MwL!2r  
amount of share capital 股本额 m8eoD{  
amount of sums assured 承保款额 l\!`ZhM,  
amount of variation 变动幅度 ]VEc9?  
amount of vote 拨款数额 j3S!uA?  
amount payable 应付款额 "D :?l`\o  
amount receivable 应收款额 B,` `2\B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R8YU#D (Q  
analysis 分析 5g;mc.Cvt  
ancillary risk 附属风险 QWWI  
annual account 周年帐目；周年帐目报表；年度决算；年结 &i6JBZ#~,  
annual accounting date 年结日期 r=xec@R]*  
annual allowance 每年免税额；年积金；年度津贴；年津 fJ=(oF=  
annual balance 年度余额 4F<was/  
annual disposable income 每年可动用收入 $7-S\sDr  
annual estimates 周年预算 |oQhtk8.  
annual fee 年费 E_P,>f  
annual general meeting 周年大会 Z`Jt6QgW  
annual growth rate 年增率；每年增长率 QyrB"_dm  
annual long-term supplement 长期个案每年补助金 G @]n(\7Y  
annual pensionable emolument 可供计算退休金的年薪 ?;Da%VS3  
annual report 年报 L-m' #  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MlLM $Y-@  
annual return 周年报表；周年申报表；每年报税表格 Ef3="}AI;  
Annual Return Rules 《周年报表规则》 fP- =wd  
annual review of consumer prices 每年消费物价回顾 WpMm%G~'4t  
annual roll-forward basis 逐年延展方式 wzcv[C-x  
annual salary 年薪 DYrci?8Ith  
annual statement 年度报表；年度决算表 7.+vp@+  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 x]608I T  
annuitant 年金受益人 iQgr8[ SFf  
annuity 年金 \5a;_N[Ed  
annuity contract 年金合约 AmUH]+5KT  
annuity on human life 人寿年金 1suP7o A;  
antecedent debt 先前的债项 .3wx}!:*|  
ante-dated cheque 倒填日期支票 B7S)L#l_\  
anticipated expenditure 预期开支 HIvSh6|0p  
anticipated net profit 预期纯利 ^rGuyW#  
anticipated revenue 预期收入 dsK*YY jH  
anti-inflation measure 反通货膨胀措施 bn=7$Ax  
anti-inflationary stance 反通货膨胀立场 8M]QDgd.  
apparent deficit 表面赤字 Cd_H<8__  
apparent financial solvency 表面偿债能力 o*[[nK*fL  
apparent partner 表面合伙人 &KV$x3  
application for personal assessment 个人入息课税申请书 J:IAs:e`  
application of fund 资金应用 h?f p(  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 .$+,Y4q~(  
appointed actuary 委任精算师 6aWNLJ @  
appointed auditor 委任核数师；委任审计师 ?\<Kb|Q  
appointed trustee 委任的受托人 9U@>&3[v  
appointer 委任人 zQB1C  
apportioned pro rata 按比例分摊 n:}'f- :T  
apportionment 分配；分摊 a4]=4[(iu>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Gsy90  
apportionment formula 分摊方程式 K]^Jl0  
apportionment of estate duty 遗产税的分摊 II\}84U2 .  
appraisal 估价；评估 "b"|ay  
appreciable growth 可观增长 @mcP-  
appreciable impact 显着影响 @# .a5  
appreciable increase 可观增长 I]
Z"?T  
appreciation 增值；升值 oJc7az  
appreciation against other currencies 相对其他货币升值 ~F;>4q   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D}2$n?~+  
appreciation tax 增值税 COxJ,v(  
appropriation 拨款；拨用；拨付 qy-Hv6oof  
appropriation account 拨款帐目 "ER=c3 t  
Appropriation Bill 拨款法案 DtZ7UX\P  
appropriation-in-aid system 补助拨款办法 "rrE_  
approved assets 核准资产 Hx9lQ8  
approved basket stock 认可一篮子证券 awLSY:JI  
approved budget 核准预算 kPSi6ci  
approved charitable donation 认可慈善捐款 N`vPt?@  
approved charitable institution 认可慈善机构 Pb7-pu5X  
approved currency 核准货币；认可货币 ph3dm\U.  
approved estimates 核准预算 `R-VJR 2"  
approved estimates of expenditure 核准开支预算 2W/*1K}  
approved overseas insurer 核准海外保险人 g{hbq[>X]  
approved overseas trust company 核准海外信托公司 Q.fD3g  
approved pooled investment fund 核准汇集投资基金 Q:]v4/MT  
approved provident fund scheme 认可公积金计划 Gd|j
E  
approved provision 核准拨款 & 5'cN  
approved redeemable share 核准可赎回股份 <}%gZ:Z6g  
approved regional stock 认可地区性证券 R1/mzPG  
approved retirement scheme 认可退休金计划 G.^^zmsM`  
approved subordinated loan 核准附属贷款 NH,4>mV$!  
arbitrage 套戥；套汇；套利 C-(O*hK  
arbitrageur 套戥者；套汇者 )r XUJ29.  
arbitrary amount 临时款项 F[X;A\  
arrangement 措施；安排；协定 8>:u%+C1c  
arrears 欠款 nd h\+7  
arrears of pay 欠付薪酬 O5JG!bGE_F  
arrears of revenue 逾期未收税款；逾期未收的帐项 |W SvAM3  
articles of association 组织章程；组织细则；组织章程细则 (V`ddP-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OuB[[L  
ascertainment of profit 确定利润 )!sjXiC!h  
"Asia Clear" “亚洲结算系统”