[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 ?f&I"\y  
allotment notice 股份配售通知；配股通知 B?Skw{&  
allotment of shares 股份分配 g!
ww;_  
allowable 可获宽免；免税的 1O4"MeF  
allowable business loss 可扣除的营业亏损 wP*Z/}Uum+  
allowable expenses 可扣税的支出 Pa<X^&  
allowance 免税额；津贴；备抵；准备金 ;\N*iN#K  
allowance for debts 债项的免税额 ri ~2t3gg  
allowance for depreciation by wear and tear 耗损折旧免税额 g_U6
9 z  
allowance for funeral expenses 殡殓费的免税额 v!Z9T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _!7o  
allowance for repairs and outgoings 修葺及支出方面的免税额 wn&2-m*a  
allowance to debtor 给债务人的津贴 -s"lW 7N^  
alteration of capital 资本更改 E12k1gC`  
alternate trustee 候补受托人 @AOiZOH  
amalgamation 合并 HenJlo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \ 714Pyy  
ambit of charges 征税范围；收费范围 E3!twR*Aw  
amended valuation 经修订的估值 {W] jVh p  
American Commodities Exchange 美国商品交易所 s?Kn,6Y  
American Express Bank Limited 美国运通银行 d/1XL[&  
American Stock Exchange 美国证券交易所 Cx[4 /~_<  
amortization 摊销 j$6}r  
amount due from banks 存放银行同业的款项 |+;"^<T)l  
amount due from banks abroad 存放海外银行同业的款项 4KCxhJq  
amount due from holding companies 控股公司欠款 N;Bal/kd2  
amount due from local banks 存放本港银行同业的款项 n9fk{"y'G  
amount due to banks 银行同业的存款 / <p HDY  
amount due to banks abroad 海外银行同业的存款 LxT]-  
amount due to holding companies 控股公司存款 KXJHb{?  
amount due to local banks 本港银行同业的存款 o9i\[Ul  
amount due to outport banks 外埠银行同业的存款 '#PT C,0UJ  
amount for note issue 发行纸币的款额 (agdgy:#  
amount of bond 担保契据的款额 P*>V6SK>b  
amount of consideration 代价款额 @_ {"ho  
amount of contribution 供款数额 &,zeBFmc  
amount of indebtedness 负债款额 4%TC2Laii  
amount of principal of the loan 贷款本金额 DN+`Q{KS  
amount of rates chargeable 应征差饷数额 cO:x{~  
amount of share capital 股本额 #=rR[:M  
amount of sums assured 承保款额 cu-WY8n  
amount of variation 变动幅度 &>o)7H];  
amount of vote 拨款数额 VZ8L9h<{"  
amount payable 应付款额 tz,FK ;8  
amount receivable 应收款额 Ero3A'f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @UKd0kxPN{  
analysis 分析 l_:%?4MA  
ancillary risk 附属风险 {8' 5  
annual account 周年帐目；周年帐目报表；年度决算；年结 fOVRtSls  
annual accounting date 年结日期 U:Y?2$#  
annual allowance 每年免税额；年积金；年度津贴；年津 t`Sh!e  
annual balance 年度余额 {#vo^& B  
annual disposable income 每年可动用收入 :O7J9K|  
annual estimates 周年预算 V+^\SiM  
annual fee 年费 <~dN23)  
annual general meeting 周年大会 y;;@T X  
annual growth rate 年增率；每年增长率 Y3[@(  
annual long-term supplement 长期个案每年补助金 ,f$ RE6  
annual pensionable emolument 可供计算退休金的年薪 C.@TX  
annual report 年报
>2a~hW|,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M0|z^2  
annual return 周年报表；周年申报表；每年报税表格 7%hMf$KQ  
Annual Return Rules 《周年报表规则》
*$QUE0  
annual review of consumer prices 每年消费物价回顾 0PN{ +<?.  
annual roll-forward basis 逐年延展方式 "k.<"p
f  
annual salary 年薪 2h=RNU|  
annual statement 年度报表；年度决算表 L,i-T:Z~=  
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 0^+W"O  
annuitant 年金受益人 S C#  
annuity 年金 ?^dyQhb  
annuity contract 年金合约 %]-tA,
u  
annuity on human life 人寿年金 ;/v^@  
antecedent debt 先前的债项 | !Knd ^}  
ante-dated cheque 倒填日期支票 MStaP;|  
anticipated expenditure 预期开支 [Y[|:_+5  
anticipated net profit 预期纯利 9I,Trk@&  
anticipated revenue 预期收入 8g3 6-8  
anti-inflation measure 反通货膨胀措施 '>Z Ou3>  
anti-inflationary stance 反通货膨胀立场 u URf  
apparent deficit 表面赤字 *`kh}  
apparent financial solvency 表面偿债能力 Cd4G&(=  
apparent partner 表面合伙人 o\N),;
LM  
application for personal assessment 个人入息课税申请书 F J)la9  
application of fund 资金应用 7*sB"_U2  
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 e.[h  
appointed actuary 委任精算师 "zu
gnim  
appointed auditor 委任核数师；委任审计师 k]Yd4CC2  
appointed trustee 委任的受托人 MD+Q_  
appointer 委任人 ;*8$BuD  
apportioned pro rata 按比例分摊 dP82bk/e  
apportionment 分配；分摊 7>#74 oy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #(OL!B  
apportionment formula 分摊方程式 nkxVc  
apportionment of estate duty 遗产税的分摊 s\@
! J.Da  
appraisal 估价；评估 !(/dbHB  
appreciable growth 可观增长 #jQITS7  
appreciable impact 显着影响 z;T?2~g!  
appreciable increase 可观增长 8IO4>CMkv  
appreciation 增值；升值 u BvN*L
Q  
appreciation against other currencies 相对其他货币升值 /0
A}N$?>:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4g|}]K1s  
appreciation tax 增值税  0y?bwxkc  
appropriation 拨款；拨用；拨付 8q_nOG
d  
appropriation account 拨款帐目 ct`89~"  
Appropriation Bill 拨款法案 sq_ f[!  
appropriation-in-aid system 补助拨款办法 J=  T!  
approved assets 核准资产 )<%GHDWL  
approved basket stock 认可一篮子证券 "
lB[IB)  
approved budget 核准预算 Gx!Y 4Q}-  
approved charitable donation 认可慈善捐款 tks1*I$S<  
approved charitable institution 认可慈善机构 HZ/e^"cpM  
approved currency 核准货币；认可货币 P
wf":U)  
approved estimates 核准预算 v81<K*w`P  
approved estimates of expenditure 核准开支预算 d4~!d>{n|c  
approved overseas insurer 核准海外保险人 MFRM M%`  
approved overseas trust company 核准海外信托公司 vLq_l4l  
approved pooled investment fund 核准汇集投资基金 @PutUYz  
approved provident fund scheme 认可公积金计划 *5u0`k ^j  
approved provision 核准拨款 Y-v6xUc{F  
approved redeemable share 核准可赎回股份 r+>gIX+Fl  
approved regional stock 认可地区性证券 DKR2b`J  
approved retirement scheme 认可退休金计划 +Y-Gp4"  
approved subordinated loan 核准附属贷款 NS Z9M%7  
arbitrage 套戥；套汇；套利 12.|Ed*72  
arbitrageur 套戥者；套汇者 ,VI2dNst\  
arbitrary amount 临时款项 S3$&}I <  
arrangement 措施；安排；协定 13kl\<6  
arrears 欠款 9J*.' Y  
arrears of pay 欠付薪酬 wZ0RI{)s'  
arrears of revenue 逾期未收税款；逾期未收的帐项 \Cx2$<8  
articles of association 组织章程；组织细则；组织章程细则 ';Y0qitGB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y2cYRHN[X}  
ascertainment of profit 确定利润 y2KR^/LN|Y  
"Asia Clear" “亚洲结算系统”