[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 :K.4n  
allotment notice 股份配售通知；配股通知 QGnxQ{ko  
allotment of shares 股份分配 "kW!{n  
allowable 可获宽免；免税的 -f(/
B9}  
allowable business loss 可扣除的营业亏损 f>Td)s1 M  
allowable expenses 可扣税的支出 o,Z{ w"  
allowance 免税额；津贴；备抵；准备金 w2gf&Lc\  
allowance for debts 债项的免税额 V2&^!#=s  
allowance for depreciation by wear and tear 耗损折旧免税额 yWIm&Q:  
allowance for funeral expenses 殡殓费的免税额 h5%|meZQb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2-If]Fc  
allowance for repairs and outgoings 修葺及支出方面的免税额 <|6%9@  
allowance to debtor 给债务人的津贴 :Waox"#=g  
alteration of capital 资本更改 /ci]}`'ws  
alternate trustee 候补受托人 MLVB^<qkeH  
amalgamation 合并 |KCOfVh?|.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jh ez  
ambit of charges 征税范围；收费范围 @ CsV]97`  
amended valuation 经修订的估值 >O9sk  
American Commodities Exchange 美国商品交易所 CX/(o]  
American Express Bank Limited 美国运通银行 DtCEm(b0  
American Stock Exchange 美国证券交易所 Q%=YM4;  
amortization 摊销 n
n~YK  
amount due from banks 存放银行同业的款项 _cI_#  
amount due from banks abroad 存放海外银行同业的款项 C*Vd-U  
amount due from holding companies 控股公司欠款 &vUq}r%P  
amount due from local banks 存放本港银行同业的款项 b}
z
`BRCc  
amount due to banks 银行同业的存款 !F4;_A`X  
amount due to banks abroad 海外银行同业的存款 T`YwJ6N  
amount due to holding companies 控股公司存款 o3Ot.9L  
amount due to local banks 本港银行同业的存款 )6oGF>
o>  
amount due to outport banks 外埠银行同业的存款 c-]fKj7  
amount for note issue 发行纸币的款额 U5ZX78>a  
amount of bond 担保契据的款额 Qc-(*}  
amount of consideration 代价款额 ?s%v0cF  
amount of contribution 供款数额 f_mhD dq  
amount of indebtedness 负债款额 EYzg%\HH  
amount of principal of the loan 贷款本金额 `$;+g ,  
amount of rates chargeable 应征差饷数额 F#r#}.B='U  
amount of share capital 股本额 -$8.3\6h  
amount of sums assured 承保款额 -e
-e9uP  
amount of variation 变动幅度 #B}?Zg  
amount of vote 拨款数额 H?rg5TI0  
amount payable 应付款额 Y>6.t"?Q^  
amount receivable 应收款额 Csst[3V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )$M,Ul  
analysis 分析 eQN.sl5  
ancillary risk 附属风险 .-I|DVHe  
annual account 周年帐目；周年帐目报表；年度决算；年结 x-m/SI]_N  
annual accounting date 年结日期 Fe=8O ^\  
annual allowance 每年免税额；年积金；年度津贴；年津 ,{}#8r`+*  
annual balance 年度余额 'Z!Ga.I  
annual disposable income 每年可动用收入 7qIB7_K5  
annual estimates 周年预算 /Bv#) -5  
annual fee 年费 HxwlYx,4  
annual general meeting 周年大会  mw$ Y  
annual growth rate 年增率；每年增长率 0irr7Y  
annual long-term supplement 长期个案每年补助金 0&w0aP`Y  
annual pensionable emolument 可供计算退休金的年薪 ? 5|/ C  
annual report 年报 M?&zY "c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [I+9dSM1t  
annual return 周年报表；周年申报表；每年报税表格 o+?@5zw-&  
Annual Return Rules 《周年报表规则》 i?}>.$j   
annual review of consumer prices 每年消费物价回顾 ]KK`5Dv|,e  
annual roll-forward basis 逐年延展方式 649 !=  
annual salary 年薪 y;`eDS'0.N  
annual statement 年度报表；年度决算表 t8J/
\f=  
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 |"7Pv skT  
annuitant 年金受益人 khX|"d360  
annuity 年金 `u'dh{,gE  
annuity contract 年金合约 f05d ;  
annuity on human life 人寿年金 aq>?vti1D  
antecedent debt 先前的债项 Lk,+Tfk"  
ante-dated cheque 倒填日期支票 b5`KB75sbo  
anticipated expenditure 预期开支 &w\I<J`T  
anticipated net profit 预期纯利 "~+.Af  
anticipated revenue 预期收入 gQVBA %  
anti-inflation measure 反通货膨胀措施 [1Dm<G u@  
anti-inflationary stance 反通货膨胀立场 ?T'][q  
apparent deficit 表面赤字 :{}_|]>K  
apparent financial solvency 表面偿债能力 bH9Le  
apparent partner 表面合伙人 s;.=5wcvi?  
application for personal assessment 个人入息课税申请书 .XH8YT42  
application of fund 资金应用 05e>\}{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 @z,*K_AKr  
appointed actuary 委任精算师 l gq=GHW  
appointed auditor 委任核数师；委任审计师 V|?WF&  
appointed trustee 委任的受托人 4br6 $  
appointer 委任人 9C }qVoNu  
apportioned pro rata 按比例分摊 }[=YU%[o:  
apportionment 分配；分摊 bKz{wm%
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;bjnL>eW  
apportionment formula 分摊方程式
9%,;XQ  
apportionment of estate duty 遗产税的分摊 s zq+@2:  
appraisal 估价；评估 A" !n1P
 
appreciable growth 可观增长 /^<en(0=P  
appreciable impact 显着影响 #+jUhxq  
appreciable increase 可观增长 h8v>zNf'  
appreciation 增值；升值 ,;i A2  
appreciation against other currencies 相对其他货币升值 EZj1jpL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "kSwa16O  
appreciation tax 增值税 /tKGwX]y  
appropriation 拨款；拨用；拨付 R}%8s*  
appropriation account 拨款帐目 \+B?}P8N*l  
Appropriation Bill 拨款法案 qu{mqkfN>  
appropriation-in-aid system 补助拨款办法 K8Zt:yP  
approved assets 核准资产 avNLV  
approved basket stock 认可一篮子证券 2P}I'4C-  
approved budget 核准预算 `BT^a =5  
approved charitable donation 认可慈善捐款 fPQ|e"?  
approved charitable institution 认可慈善机构 uLW/f=7L  
approved currency 核准货币；认可货币 Q"}s>]k3_  
approved estimates 核准预算 Bymny>.M  
approved estimates of expenditure 核准开支预算 z,Xk\@  
approved overseas insurer 核准海外保险人 TVkcDS  
approved overseas trust company 核准海外信托公司 ]Z@k|Nw  
approved pooled investment fund 核准汇集投资基金 e E 3-t/=  
approved provident fund scheme 认可公积金计划 #+G`!<7/@f  
approved provision 核准拨款 n`<S&KP|  
approved redeemable share 核准可赎回股份 TA;,>f*  
approved regional stock 认可地区性证券 > >V&yJ_  
approved retirement scheme 认可退休金计划 j#igu#MB
*  
approved subordinated loan 核准附属贷款 "$@,n7k  
arbitrage 套戥；套汇；套利 |5ONFde"0  
arbitrageur 套戥者；套汇者 b(&]>z  
arbitrary amount 临时款项 L8P36]>  
arrangement 措施；安排；协定 eP|)SU  
arrears 欠款 In(NF#
 
arrears of pay 欠付薪酬 h$&rE@N|  
arrears of revenue 逾期未收税款；逾期未收的帐项 ua#K>sur.  
articles of association 组织章程；组织细则；组织章程细则 o;;,iHu*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a <p %hY3  
ascertainment of profit 确定利润 
P9yw&A  
"Asia Clear" “亚洲结算系统”