[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 Q'|0
?nBOY  
allotment notice 股份配售通知；配股通知 JYwyR++uo  
allotment of shares 股份分配 ms}f>f=  
allowable 可获宽免；免税的 }U%^3r-  
allowable business loss 可扣除的营业亏损 y7JZKtsFA  
allowable expenses 可扣税的支出 `k(u:yGK  
allowance 免税额；津贴；备抵；准备金 l801`~*gO  
allowance for debts 债项的免税额 SLtSqG7~  
allowance for depreciation by wear and tear 耗损折旧免税额 69C8-fF0[I  
allowance for funeral expenses 殡殓费的免税额 .73zik   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a#+>w5  
allowance for repairs and outgoings 修葺及支出方面的免税额 6P~aW  
allowance to debtor 给债务人的津贴 SPkKiEdM  
alteration of capital 资本更改 ieo|%N{'  
alternate trustee 候补受托人 g/8.W  
amalgamation 合并 IV{FH&t^T"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <t{?7_ 8  
ambit of charges 征税范围；收费范围 >*dQqJI  
amended valuation 经修订的估值 E &7@#'l  
American Commodities Exchange 美国商品交易所 g ?afX1Sg  
American Express Bank Limited 美国运通银行 &:V@2_6"  
American Stock Exchange 美国证券交易所 FU
aI2  
amortization 摊销 )Fqy%uR8  
amount due from banks 存放银行同业的款项 5M%,N-P^  
amount due from banks abroad 存放海外银行同业的款项 8RdP:* H Y  
amount due from holding companies 控股公司欠款 %won=TG8  
amount due from local banks 存放本港银行同业的款项 [J0*+C9P*  
amount due to banks 银行同业的存款 Z-)[1+Hs  
amount due to banks abroad 海外银行同业的存款 ! FNf>z+  
amount due to holding companies 控股公司存款 x*.Ye5Jb  
amount due to local banks 本港银行同业的存款 *Ph]F$ZP  
amount due to outport banks 外埠银行同业的存款 NJZXs_%>$  
amount for note issue 发行纸币的款额 _QR g7  
amount of bond 担保契据的款额 "7Eo>g  
amount of consideration 代价款额 9~@<-6jE3b  
amount of contribution 供款数额 HWqLcQ d:P  
amount of indebtedness 负债款额 izCaB~{/  
amount of principal of the loan 贷款本金额 C"6Amnj  
amount of rates chargeable 应征差饷数额 g b -Bxf  
amount of share capital 股本额 tbq|,"  
amount of sums assured 承保款额 GDF{Lf)/v  
amount of variation 变动幅度 AD^X(rW  
amount of vote 拨款数额 I-xwJi9?,  
amount payable 应付款额 _u>t3RUA  
amount receivable 应收款额 o2DtCU-A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P7z:3o.  
analysis 分析 VS?dvZ1cC  
ancillary risk 附属风险 $[,l-[-+  
annual account 周年帐目；周年帐目报表；年度决算；年结 wL;]1&Qq  
annual accounting date 年结日期 wGPotPdE2  
annual allowance 每年免税额；年积金；年度津贴；年津 Bg-VCJI<  
annual balance 年度余额 SO`dnf  
annual disposable income 每年可动用收入 bSQRLxF  
annual estimates 周年预算 *|mz_cKu  
annual fee 年费 (@ "=F6P  
annual general meeting 周年大会 Y2<dM/b/  
annual growth rate 年增率；每年增长率 M Hg6PQIB  
annual long-term supplement 长期个案每年补助金 =f>HiF  
annual pensionable emolument 可供计算退休金的年薪 XdpF&B&K7Q  
annual report 年报 yVaUt_Zi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :/B:FY=  
annual return 周年报表；周年申报表；每年报税表格 Y;} 2'"  
Annual Return Rules 《周年报表规则》 Yv^p=-E  
annual review of consumer prices 每年消费物价回顾 sGSsUO:@j;  
annual roll-forward basis 逐年延展方式 RU6KIg{H  
annual salary 年薪 E#8
_hT]5  
annual statement 年度报表；年度决算表 R*087X7 N|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9qpU@V!  
annuitant 年金受益人 W6vf=I@f  
annuity 年金 YgEM:'1f  
annuity contract 年金合约 +P|2m"UA  
annuity on human life 人寿年金 d/S+(<g  
antecedent debt 先前的债项 tw=K&/@^O  
ante-dated cheque 倒填日期支票 22>;vM."  
anticipated expenditure 预期开支 7F9;Su3.  
anticipated net profit 预期纯利 }qAVN  
anticipated revenue 预期收入 "A;s56}'&  
anti-inflation measure 反通货膨胀措施 `m%:rE,  
anti-inflationary stance 反通货膨胀立场 RX
'-99M  
apparent deficit 表面赤字 atyu/+U'}  
apparent financial solvency 表面偿债能力 Nsn~@.UuSW  
apparent partner 表面合伙人 u_LY\ 'n  
application for personal assessment 个人入息课税申请书 [Eu];  
application of fund 资金应用 lyyX <=E{)  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Lj8 )'[K"  
appointed actuary 委任精算师 g`n;R  
appointed auditor 委任核数师；委任审计师 H-(q#?:  
appointed trustee 委任的受托人 zie=2  
appointer 委任人 cx{T  '1  
apportioned pro rata 按比例分摊 # ORO&78  
apportionment 分配；分摊 D<t~e$H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %k2FP mA6  
apportionment formula 分摊方程式 M;KA]fmc  
apportionment of estate duty 遗产税的分摊 &Yf",KcL*I  
appraisal 估价；评估 z1vw'VT>  
appreciable growth 可观增长 *_1[[~Aw  
appreciable impact 显着影响 03([@d6<
E  
appreciable increase 可观增长  / +1{  
appreciation 增值；升值 i.y=8GxY  
appreciation against other currencies 相对其他货币升值 v0#*X5 C1'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "~
/9F  
appreciation tax 增值税 XKqK<!F  
appropriation 拨款；拨用；拨付 gRAC d&)  
appropriation account 拨款帐目 >&WhQhZ3kg  
Appropriation Bill 拨款法案 44HiTWQS?l  
appropriation-in-aid system 补助拨款办法 K"\MU  
approved assets 核准资产 OR4!YVVQ  
approved basket stock 认可一篮子证券 s]H^wrg&  
approved budget 核准预算 L\e>B>u  
approved charitable donation 认可慈善捐款 -Wc~B3E|  
approved charitable institution 认可慈善机构 7J|&U2}c  
approved currency 核准货币；认可货币 rCBfD  
approved estimates 核准预算 g$FEEDF  
approved estimates of expenditure 核准开支预算
DI1(`y  
approved overseas insurer 核准海外保险人 Yp1bH+/u  
approved overseas trust company 核准海外信托公司 MR$>!Nlp  
approved pooled investment fund 核准汇集投资基金 HI`q1m.  
approved provident fund scheme 认可公积金计划 C!&y  
approved provision 核准拨款 zN{J
J3-  
approved redeemable share 核准可赎回股份 ]6&$|2H?Ni  
approved regional stock 认可地区性证券 +7U  
approved retirement scheme 认可退休金计划 88lxHoPV  
approved subordinated loan 核准附属贷款 v+=k-;-  
arbitrage 套戥；套汇；套利 R-rCh.  
arbitrageur 套戥者；套汇者 Y]N,.pv=  
arbitrary amount 临时款项 +}@8p[` )  
arrangement 措施；安排；协定 _Mt Qi  
arrears 欠款 C4\,z\Q  
arrears of pay 欠付薪酬 HjA_g0u  
arrears of revenue 逾期未收税款；逾期未收的帐项 |
0.Xl+7  
articles of association 组织章程；组织细则；组织章程细则 TWd;EnNM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y'}O)lO1  
ascertainment of profit 确定利润 VK:8 Nk_y  
"Asia Clear" “亚洲结算系统”