[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 z-{"pI  
allotment notice 股份配售通知；配股通知 0X S' v,|  
allotment of shares 股份分配 #nMP(ShK  
allowable 可获宽免；免税的 hj
#+8=  
allowable business loss 可扣除的营业亏损  q)zu}m  
allowable expenses 可扣税的支出 o/i5e=9[y  
allowance 免税额；津贴；备抵；准备金 ^
q4:zZZ  
allowance for debts 债项的免税额 1W6n[
Xg  
allowance for depreciation by wear and tear 耗损折旧免税额 .{Eg(1At  
allowance for funeral expenses 殡殓费的免税额 Wb}0-U{S'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *$WiJ3'(m  
allowance for repairs and outgoings 修葺及支出方面的免税额 $[^ KCNB  
allowance to debtor 给债务人的津贴 a#^4xy:  
alteration of capital 资本更改 .J7-
4  
alternate trustee 候补受托人 $F /p8AraK  
amalgamation 合并  onS{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @Tj  6!v  
ambit of charges 征税范围；收费范围 cbg3b i  
amended valuation 经修订的估值 (cqA^.Td  
American Commodities Exchange 美国商品交易所 9g^./k\8%  
American Express Bank Limited 美国运通银行 DrV
bx  
American Stock Exchange 美国证券交易所 `[W)6OUCx}  
amortization 摊销 :ayO+fr#  
amount due from banks 存放银行同业的款项 :h](;W>H  
amount due from banks abroad 存放海外银行同业的款项 \gPNHL*  
amount due from holding companies 控股公司欠款 hTNYjXj  
amount due from local banks 存放本港银行同业的款项 A~~|X  
amount due to banks 银行同业的存款 E%v[7 ST  
amount due to banks abroad 海外银行同业的存款 >f9]Nj  
amount due to holding companies 控股公司存款 dT0z^SG  
amount due to local banks 本港银行同业的存款 zqE8PbU0M;  
amount due to outport banks 外埠银行同业的存款 :XZJx gx  
amount for note issue 发行纸币的款额 }M"'K2_Z  
amount of bond 担保契据的款额 |RbUmuj  
amount of consideration 代价款额 Lu$:,^ C  
amount of contribution 供款数额 CBgFB-!qpe  
amount of indebtedness 负债款额 #@OKp,LJ  
amount of principal of the loan 贷款本金额 w|U@jr*H]  
amount of rates chargeable 应征差饷数额 x:D<Mu #  
amount of share capital 股本额 <3]/ms  
amount of sums assured 承保款额 U:\ oGa84A  
amount of variation 变动幅度 eB1eUK>  
amount of vote 拨款数额 mrBhvp""  
amount payable 应付款额 Gm?"7R.  
amount receivable 应收款额 ?2bE=|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oCru5F  
analysis 分析 JeSkNs|vB  
ancillary risk 附属风险 ysP/@;jC  
annual account 周年帐目；周年帐目报表；年度决算；年结 B2+_F"<;  
annual accounting date 年结日期 Jut'x A2Dr  
annual allowance 每年免税额；年积金；年度津贴；年津 OKNs (H  
annual balance 年度余额 looPO:bo^  
annual disposable income 每年可动用收入 ]H@
uuPT!  
annual estimates 周年预算 CI]U)@\U  
annual fee 年费 +Y%I0.?&5  
annual general meeting 周年大会 J,2v~Dq  
annual growth rate 年增率；每年增长率 0i1?S6]d-  
annual long-term supplement 长期个案每年补助金 N`mC_)  
annual pensionable emolument 可供计算退休金的年薪 j?` D\LZhf  
annual report 年报 dIh(~KqB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N7|W.(  
annual return 周年报表；周年申报表；每年报税表格 u*YuU%H=  
Annual Return Rules 《周年报表规则》 t"@|;uPAu  
annual review of consumer prices 每年消费物价回顾 LAjw!QB  
annual roll-forward basis 逐年延展方式 ,Y/ >*,J  
annual salary 年薪 T)?@E/VaS  
annual statement 年度报表；年度决算表 KHC(MdZ  
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 U";Rp& \3;  
annuitant 年金受益人  K`mxb}  
annuity 年金 0~ I) /T  
annuity contract 年金合约 !P3tTL!*L  
annuity on human life 人寿年金 bsS|!KT  
antecedent debt 先前的债项 :zk .^q  
ante-dated cheque 倒填日期支票 {>qrf:  
anticipated expenditure 预期开支 u=N;P  
anticipated net profit 预期纯利 )pj \b[  
anticipated revenue 预期收入 ZkG##Jp\>  
anti-inflation measure 反通货膨胀措施 J+Y|# U  
anti-inflationary stance 反通货膨胀立场 63\>MQcLy  
apparent deficit 表面赤字 W2V@\  
apparent financial solvency 表面偿债能力 "+OMo-<K7  
apparent partner 表面合伙人 91'^--N  
application for personal assessment 个人入息课税申请书 3uiitjA]  
application of fund 资金应用 <L[)P{jn?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 2FtEt+A+'  
appointed actuary 委任精算师 W;j)ux7jMY  
appointed auditor 委任核数师；委任审计师 pc(9(. |  
appointed trustee 委任的受托人 A7}|VV  
appointer 委任人 O&1p2!Bk4  
apportioned pro rata 按比例分摊 fN/KXdAy&  
apportionment 分配；分摊 .Sth  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7VD7di=D  
apportionment formula 分摊方程式 KuAGy*:4T  
apportionment of estate duty 遗产税的分摊 [&59n,R`  
appraisal 估价；评估 X>YOo~yS5  
appreciable growth 可观增长 CKK5+  
appreciable impact 显着影响 VY26Cf"  
appreciable increase 可观增长 ?9M+fi  
appreciation 增值；升值 {twf7.eY  
appreciation against other currencies 相对其他货币升值 7 @Qlp$[F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8TM=AV  
appreciation tax 增值税 +2enz!z#k  
appropriation 拨款；拨用；拨付 G&B}jj   
appropriation account 拨款帐目 YXOD fd%L  
Appropriation Bill 拨款法案 Pg}G4L?H;J  
appropriation-in-aid system 补助拨款办法 lY8Qy2k|  
approved assets 核准资产 O[J+dWyp  
approved basket stock 认可一篮子证券 ~w%+y  
approved budget 核准预算 sm <kb@g  
approved charitable donation 认可慈善捐款 AZP >\Dq  
approved charitable institution 认可慈善机构 w6Ny>(T/  
approved currency 核准货币；认可货币 Cd*C^cJU&z  
approved estimates 核准预算 MA QY/s~F  
approved estimates of expenditure 核准开支预算 ;^SgV   
approved overseas insurer 核准海外保险人 aYX'&k `  
approved overseas trust company 核准海外信托公司 ` R-np_  
approved pooled investment fund 核准汇集投资基金 9Ei#t FMc  
approved provident fund scheme 认可公积金计划 745PCC'FK  
approved provision 核准拨款 Ft>8 YYyU  
approved redeemable share 核准可赎回股份 ) FsSXnZL  
approved regional stock 认可地区性证券 ~H. "{  
approved retirement scheme 认可退休金计划 h(K4AiGE  
approved subordinated loan 核准附属贷款 :H k4i%hGk  
arbitrage 套戥；套汇；套利 *m/u 3.\  
arbitrageur 套戥者；套汇者 Vi~+C@96  
arbitrary amount 临时款项 tG&B D\  
arrangement 措施；安排；协定 rkXSygb  
arrears 欠款 %Q01EjRes  
arrears of pay 欠付薪酬 qWK7K%-$E  
arrears of revenue 逾期未收税款；逾期未收的帐项 vIv3rN=5vB  
articles of association 组织章程；组织细则；组织章程细则 G->@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1a4$. {  
ascertainment of profit 确定利润 uU"s50m  
"Asia Clear" “亚洲结算系统”