[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 c9c3o{(6Y  
allotment notice 股份配售通知；配股通知 -xN/H,xok  
allotment of shares 股份分配 /iAhGY  
allowable 可获宽免；免税的 D/;[x{;E  
allowable business loss 可扣除的营业亏损 :("@U,  
allowable expenses 可扣税的支出 xdz 6[8d8  
allowance 免税额；津贴；备抵；准备金 AGjjhbGB  
allowance for debts 债项的免税额 <r>Sj/w<D  
allowance for depreciation by wear and tear 耗损折旧免税额 esQ`6i  
allowance for funeral expenses 殡殓费的免税额 ^SsnCn-e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M&gi$Qs[E  
allowance for repairs and outgoings 修葺及支出方面的免税额 z}Us+>z+jc  
allowance to debtor 给债务人的津贴 ,`k6@4  
alteration of capital 资本更改 v]H9`s#,  
alternate trustee 候补受托人 G]EI!-y  
amalgamation 合并 @$; 8k }  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6X?:mn'%QF  
ambit of charges 征税范围；收费范围 G)M! , Q  
amended valuation 经修订的估值 h+Yd \k  
American Commodities Exchange 美国商品交易所 7sWe32  
American Express Bank Limited 美国运通银行 @3=q9ftm  
American Stock Exchange 美国证券交易所 Dsc0;7~6  
amortization 摊销 /0fHkj/J=B  
amount due from banks 存放银行同业的款项
_'X  
amount due from banks abroad 存放海外银行同业的款项 %B1)mA;  
amount due from holding companies 控股公司欠款 h+&iWb3;  
amount due from local banks 存放本港银行同业的款项 F#RNm5  
amount due to banks 银行同业的存款 Uu gR  
amount due to banks abroad 海外银行同业的存款 ?$uF(>LD  
amount due to holding companies 控股公司存款  4~ L1~Gk  
amount due to local banks 本港银行同业的存款 FKL@,>!<e  
amount due to outport banks 外埠银行同业的存款 1CSGG'J]E  
amount for note issue 发行纸币的款额 \&ZEIAe  
amount of bond 担保契据的款额 v,z~#$T&  
amount of consideration 代价款额 KhX)maQ  
amount of contribution 供款数额 ur=:Ha  
amount of indebtedness 负债款额
^q0`eS  
amount of principal of the loan 贷款本金额 C+jXH)|iq  
amount of rates chargeable 应征差饷数额 >H5t,FfQL  
amount of share capital 股本额 R$ A%Zh6  
amount of sums assured 承保款额 ;3xi.^=B  
amount of variation 变动幅度 .XRe:\8mc  
amount of vote 拨款数额 7 b(  
amount payable 应付款额 )C{20_  
amount receivable 应收款额 *tk=DsRW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I|>.&nb  
analysis 分析 7
/k7V)  
ancillary risk 附属风险 +Wy`X5v  
annual account 周年帐目；周年帐目报表；年度决算；年结 RP[`\  
annual accounting date 年结日期 }bdoJ5  
annual allowance 每年免税额；年积金；年度津贴；年津 &,:!
gYN  
annual balance 年度余额 2QEH!)lvr  
annual disposable income 每年可动用收入 .J&89I]U  
annual estimates 周年预算 6gO(  8  
annual fee 年费 #CAZ}];Qx  
annual general meeting 周年大会 72J=_d>+  
annual growth rate 年增率；每年增长率 BA@M>j6d  
annual long-term supplement 长期个案每年补助金 q #7Nk)<.  
annual pensionable emolument 可供计算退休金的年薪 t%5bDdo  
annual report 年报 pR=R{=}wV
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 !$ii*}  
annual return 周年报表；周年申报表；每年报税表格 8;c\}D  
Annual Return Rules 《周年报表规则》 wq!9wk9  
annual review of consumer prices 每年消费物价回顾 0R`>F">  
annual roll-forward basis 逐年延展方式 {<gX~./]c  
annual salary 年薪 r!eW]M  
annual statement 年度报表；年度决算表 PYs0w6o  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 m_Z(osoE#W  
annuitant 年金受益人 L;L_$hu)  
annuity 年金 S1@r.z2L  
annuity contract 年金合约 0aI@m  
annuity on human life 人寿年金 92.Rjz;=9?  
antecedent debt 先前的债项 br 3-.g  
ante-dated cheque 倒填日期支票 v@8SMOe%  
anticipated expenditure 预期开支 *8;<w~  
anticipated net profit 预期纯利 U 0~BcFpD  
anticipated revenue 预期收入 c;-NRvVb  
anti-inflation measure 反通货膨胀措施 F$|:'#KN  
anti-inflationary stance 反通货膨胀立场 /YU8L  
apparent deficit 表面赤字 x?u@ j7[  
apparent financial solvency 表面偿债能力 J kAd3ls  
apparent partner 表面合伙人 '@w'(}3!3R  
application for personal assessment 个人入息课税申请书 =OV5DmVmQ  
application of fund 资金应用 >"b\$",~6  
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 4KSq]S.  
appointed actuary 委任精算师 &+ PVY>q  
appointed auditor 委任核数师；委任审计师 ePIN<F;
I  
appointed trustee 委任的受托人 nnE'zk<"  
appointer 委任人 |22vNt_  
apportioned pro rata 按比例分摊 I8B0@Zt
V  
apportionment 分配；分摊 9%3+\[s1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 KLVYWZib  
apportionment formula 分摊方程式 =ud~  
apportionment of estate duty 遗产税的分摊 ].aFdy  
appraisal 估价；评估 +oO7UWs>6  
appreciable growth 可观增长 (JnEso-V  
appreciable impact 显着影响 OT=1doDp  
appreciable increase 可观增长 M6qNh`+HO
 
appreciation 增值；升值  6GVAR  
appreciation against other currencies 相对其他货币升值 &b*v7c=o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rUyGTe(@h  
appreciation tax 增值税 Ygkf}n  
appropriation 拨款；拨用；拨付 %{cVG-<_iz  
appropriation account 拨款帐目 Lp@Al#X55  
Appropriation Bill 拨款法案 f?eq-/UR  
appropriation-in-aid system 补助拨款办法 5!$sQ@#}D  
approved assets 核准资产 8
9{;R  
approved basket stock 认可一篮子证券 u;1[_~  
approved budget 核准预算 ot!m=s  
approved charitable donation 认可慈善捐款 $3&XM  
approved charitable institution 认可慈善机构 'NfsAE  
approved currency 核准货币；认可货币 ~]?EV?T  
approved estimates 核准预算 _LfbEv<,T  
approved estimates of expenditure 核准开支预算 AW|SD  
approved overseas insurer 核准海外保险人 !;[cJbqnh  
approved overseas trust company 核准海外信托公司 K^tc]ZQ  
approved pooled investment fund 核准汇集投资基金 )dEcKH<#  
approved provident fund scheme 认可公积金计划 0c!^=(  
approved provision 核准拨款 pr4y*!|Y$  
approved redeemable share 核准可赎回股份 a|4D6yUw|  
approved regional stock 认可地区性证券 T \ - x3i  
approved retirement scheme 认可退休金计划 WS.g`%  
approved subordinated loan 核准附属贷款 kjdIk9 Y  
arbitrage 套戥；套汇；套利 -O=xgvh"  
arbitrageur 套戥者；套汇者 PU1YR;[Fe  
arbitrary amount 临时款项  Z,O-P9jC  
arrangement 措施；安排；协定 TqV^\C?  
arrears 欠款 oAB:H\  
arrears of pay 欠付薪酬 O&;d82IA{  
arrears of revenue 逾期未收税款；逾期未收的帐项 GVn'p Wg  
articles of association 组织章程；组织细则；组织章程细则 #8M^;4N>[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .HqJ)OH  
ascertainment of profit 确定利润 : )B1|1  
"Asia Clear" “亚洲结算系统”