[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 jnBC;I[:  
allotment notice 股份配售通知；配股通知 )I9aC~eAD  
allotment of shares 股份分配
z7=fDe -  
allowable 可获宽免；免税的 80&D" "  
allowable business loss 可扣除的营业亏损 ,wK 1=7  
allowable expenses 可扣税的支出 J/kH%_ >Ir  
allowance 免税额；津贴；备抵；准备金 5*j:K&R-.K  
allowance for debts 债项的免税额 ;`jU_  
allowance for depreciation by wear and tear 耗损折旧免税额 W"qL-KW  
allowance for funeral expenses 殡殓费的免税额 KH}t:m+h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *m&&1W_  
allowance for repairs and outgoings 修葺及支出方面的免税额 l,y^HTc}7/  
allowance to debtor 给债务人的津贴 ScJu_Af  
alteration of capital 资本更改 hqW$kw  
alternate trustee 候补受托人 FfYs Sq2l  
amalgamation 合并 %b<%w   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [.3sE  
ambit of charges 征税范围；收费范围 !-(J-45  
amended valuation 经修订的估值 Oz>io\P94  
American Commodities Exchange 美国商品交易所 [%~NM/xu<  
American Express Bank Limited 美国运通银行 gb-tNhJa@b  
American Stock Exchange 美国证券交易所 `|,tCM&-  
amortization 摊销 'j#a%j@{  
amount due from banks 存放银行同业的款项 k?-S`o%Q  
amount due from banks abroad 存放海外银行同业的款项 i./Y w
 
amount due from holding companies 控股公司欠款 /Ynt<S9"  
amount due from local banks 存放本港银行同业的款项 OqEHM%j  
amount due to banks 银行同业的存款 =|JKu'  
amount due to banks abroad 海外银行同业的存款 B;c=eMw  
amount due to holding companies 控股公司存款 vnZ/tF  
amount due to local banks 本港银行同业的存款 S7#0*2#[o  
amount due to outport banks 外埠银行同业的存款 v=MzI#0L  
amount for note issue 发行纸币的款额 cVg$dt  
amount of bond 担保契据的款额 Q)dT(Td9~  
amount of consideration 代价款额 <P
QRd  
amount of contribution 供款数额 uXNp!tY  
amount of indebtedness 负债款额 :BDviUC7Z  
amount of principal of the loan 贷款本金额 Y[,U_GX/R  
amount of rates chargeable 应征差饷数额 jl@K!=q  
amount of share capital 股本额 9OZ>y0)K~  
amount of sums assured 承保款额 !Bncx`pl  
amount of variation 变动幅度 n|Ma&qs  
amount of vote 拨款数额 n}5x-SxS0  
amount payable 应付款额 Cha?7F[xL  
amount receivable 应收款额 vGyppm[0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x`3.Wu\  
analysis 分析 5j1 IH,yW  
ancillary risk 附属风险 -;S3|  
annual account 周年帐目；周年帐目报表；年度决算；年结 #
VR`?n?,  
annual accounting date 年结日期 .lG
+a!)  
annual allowance 每年免税额；年积金；年度津贴；年津 U\;Ml
 
annual balance 年度余额 |{!Ns+'  
annual disposable income 每年可动用收入 q8tug=c  
annual estimates 周年预算 TP^\e_k  
annual fee 年费 04[)qPPS  
annual general meeting 周年大会 10TSc j  
annual growth rate 年增率；每年增长率 GiFf0c 9  
annual long-term supplement 长期个案每年补助金 6(sfpK'  
annual pensionable emolument 可供计算退休金的年薪 b@F_7P%  
annual report 年报 $"(3MnR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 LA
>dkPB  
annual return 周年报表；周年申报表；每年报税表格 a6 *Y%?  
Annual Return Rules 《周年报表规则》 >:fJhF@  
annual review of consumer prices 每年消费物价回顾 WT1q15U(=  
annual roll-forward basis 逐年延展方式 [L)V(o) v  
annual salary 年薪 GZ.?MnG  
annual statement 年度报表；年度决算表
{AtfK>D  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7TR'zW2W  
annuitant 年金受益人 k0=|10bi  
annuity 年金 WVsKrFZT  
annuity contract 年金合约 LsUFz_  
annuity on human life 人寿年金 2/UI>@By  
antecedent debt 先前的债项 Je@p5(f  
ante-dated cheque 倒填日期支票 >02i8:Tp5K  
anticipated expenditure 预期开支 Q0_M-^~WT  
anticipated net profit 预期纯利 wsna5D6i  
anticipated revenue 预期收入 r)(i{:@r`  
anti-inflation measure 反通货膨胀措施 }]Qmt5'NI  
anti-inflationary stance 反通货膨胀立场 dUUPhk0  
apparent deficit 表面赤字 Ds;Rb6WcnY  
apparent financial solvency 表面偿债能力 7Im}~3NJG  
apparent partner 表面合伙人 FC~|&  
application for personal assessment 个人入息课税申请书 C-_w]2MM  
application of fund 资金应用 4bFv"b  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 cRjL3  
appointed actuary 委任精算师 ,2E`:#$  
appointed auditor 委任核数师；委任审计师 zl,bMtQ  
appointed trustee 委任的受托人 |ORmS&7  
appointer 委任人 H,/~=d: ^  
apportioned pro rata 按比例分摊 d#RF0,Y9  
apportionment 分配；分摊 )sMAhk|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `*|LI  
apportionment formula 分摊方程式 0<6 rU
 
apportionment of estate duty 遗产税的分摊 z[_
R"+   
appraisal 估价；评估 s}z(|IrH  
appreciable growth 可观增长 alWx=+d  
appreciable impact 显着影响 R4[. n@  
appreciable increase 可观增长 }D8~^  
appreciation 增值；升值 %'$cH$%~J  
appreciation against other currencies 相对其他货币升值 ^p'D<!6sK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a-SB1-5jf  
appreciation tax 增值税 V;/ XG}M  
appropriation 拨款；拨用；拨付 $@lq}FQ%  
appropriation account 拨款帐目 N}eU.#L  
Appropriation Bill 拨款法案 N8u_=b{X  
appropriation-in-aid system 补助拨款办法 j&o/X7I=  
approved assets 核准资产 hCSRsk3  
approved basket stock 认可一篮子证券 (e>RNn\  
approved budget 核准预算 ?tW%"S^D  
approved charitable donation 认可慈善捐款 ksxO<Y  
approved charitable institution 认可慈善机构 v3iDh8.__  
approved currency 核准货币；认可货币 n-L]YrDPK[  
approved estimates 核准预算 oX%P sS  
approved estimates of expenditure 核准开支预算 9RbGa Y&  
approved overseas insurer 核准海外保险人 rPrEEWS0)  
approved overseas trust company 核准海外信托公司 D>!v_v6  
approved pooled investment fund 核准汇集投资基金 R.^Bxi-UG:  
approved provident fund scheme 认可公积金计划 *m `KU+o-u  
approved provision 核准拨款 z+5u/t  
approved redeemable share 核准可赎回股份 <yX@@8  
approved regional stock 认可地区性证券 ]JhDRJ\  
approved retirement scheme 认可退休金计划 NzwGc+\7}  
approved subordinated loan 核准附属贷款 _Ct@1}aa4x  
arbitrage 套戥；套汇；套利 ?];~N5<'  
arbitrageur 套戥者；套汇者 %-0em!tUV  
arbitrary amount 临时款项 FRs|!\S=  
arrangement 措施；安排；协定 l7=$4As/hI  
arrears 欠款 2- |
j  
arrears of pay 欠付薪酬 {VrAh* #h  
arrears of revenue 逾期未收税款；逾期未收的帐项 n?7h
p%}  
articles of association 组织章程；组织细则；组织章程细则 KU8Cl>5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }lrfO_  
ascertainment of profit 确定利润 [hvig$L  
"Asia Clear" “亚洲结算系统”