[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 O)R7t3t  
allotment notice 股份配售通知；配股通知 c
g(QjH"
  
allotment of shares 股份分配 "pSH!0Ap\  
allowable 可获宽免；免税的 M^j<J0(O  
allowable business loss 可扣除的营业亏损 tC2 )j7@  
allowable expenses 可扣税的支出 #<a_: m)@  
allowance 免税额；津贴；备抵；准备金 6keP'
:bt  
allowance for debts 债项的免税额 ' "ZRD_"  
allowance for depreciation by wear and tear 耗损折旧免税额 /h?<MI\7V  
allowance for funeral expenses 殡殓费的免税额 pu/m8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `e'G.@  
allowance for repairs and outgoings 修葺及支出方面的免税额 hmK8jl<6  
allowance to debtor 给债务人的津贴 \LIy:$`8  
alteration of capital 资本更改 @9Oe
C O  
alternate trustee 候补受托人 0Jm]f/iZ  
amalgamation 合并 LPEjRG,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8- dRdQu ]  
ambit of charges 征税范围；收费范围 [c&2i`C  
amended valuation 经修订的估值 !lR0w|  
American Commodities Exchange 美国商品交易所 +(;8@"u  
American Express Bank Limited 美国运通银行 KY4d +~2  
American Stock Exchange 美国证券交易所 \We"
?1^  
amortization 摊销 `fQM  
amount due from banks 存放银行同业的款项 H|PrsGW  
amount due from banks abroad 存放海外银行同业的款项 d^KBIz8$5l  
amount due from holding companies 控股公司欠款 wzD\8_;6N  
amount due from local banks 存放本港银行同业的款项 IXGW2z;  
amount due to banks 银行同业的存款 LQh^; ]^(  
amount due to banks abroad 海外银行同业的存款
.cw!ls7d  
amount due to holding companies 控股公司存款 -'80>[}q/  
amount due to local banks 本港银行同业的存款 uew0R;+oa  
amount due to outport banks 外埠银行同业的存款 u$WBc\j  
amount for note issue 发行纸币的款额 yB-.sGu  
amount of bond 担保契据的款额 HzP.aw4  
amount of consideration 代价款额 Z:I*y7V-  
amount of contribution 供款数额 s{yJ:WncI  
amount of indebtedness 负债款额 IYuyj(/!  
amount of principal of the loan 贷款本金额 "Jb3&qdU  
amount of rates chargeable 应征差饷数额 .D+RLO z  
amount of share capital 股本额 fph-v-cl  
amount of sums assured 承保款额 0(wf{5  
amount of variation 变动幅度 'eqiY Y |  
amount of vote 拨款数额 Hab!qWK`  
amount payable 应付款额 hZ!oRWIU%G  
amount receivable 应收款额 KuA
>"X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;5<P|:^  
analysis 分析 pp(H PKs=}  
ancillary risk 附属风险 :FnOS<_B  
annual account 周年帐目；周年帐目报表；年度决算；年结 g<f
P:/  
annual accounting date 年结日期 gzor%)C  
annual allowance 每年免税额；年积金；年度津贴；年津 ft{W/ * +_  
annual balance 年度余额 !d\t:0;  
annual disposable income 每年可动用收入 Q`N18I3  
annual estimates 周年预算 Was'A+GZ  
annual fee 年费 Zotz?jVVr  
annual general meeting 周年大会 /v5qyR7an  
annual growth rate 年增率；每年增长率 [1NaH  
annual long-term supplement 长期个案每年补助金 ;vMn/  
annual pensionable emolument 可供计算退休金的年薪 8G Y.){d!l  
annual report 年报 _Aa[?2 O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,NDh@VYe  
annual return 周年报表；周年申报表；每年报税表格  KZ]r8  
Annual Return Rules 《周年报表规则》 moCK-:  
annual review of consumer prices 每年消费物价回顾 sN-oEqS  
annual roll-forward basis 逐年延展方式 +Z ><  
annual salary 年薪 G=1m]>I8  
annual statement 年度报表；年度决算表 Y=9j2 ]t  
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 pL~=Z?(B  
annuitant 年金受益人 M^uU4My  
annuity 年金 Yr+d1(  
annuity contract 年金合约 %8 qSv%_  
annuity on human life 人寿年金 =:4?>2)  
antecedent debt 先前的债项 r]9e^  
ante-dated cheque 倒填日期支票 sv' Gt1&"Z  
anticipated expenditure 预期开支 Lj iI+NJ  
anticipated net profit 预期纯利 3g;T?E  
anticipated revenue 预期收入 J2'K?|,m  
anti-inflation measure 反通货膨胀措施 #'C/Gya  
anti-inflationary stance 反通货膨胀立场 BH5w@  
apparent deficit 表面赤字 }hCaNQ&jH  
apparent financial solvency 表面偿债能力 m*gj|1k  
apparent partner 表面合伙人 3EmcYC  
application for personal assessment 个人入息课税申请书 PT+c&5AS  
application of fund 资金应用 l2(.>-#  
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 dsK/6yu  
appointed actuary 委任精算师 @LcT-3u  
appointed auditor 委任核数师；委任审计师 2% %
|fU9  
appointed trustee 委任的受托人 %lV@:"G  
appointer 委任人 Ih()/(  
apportioned pro rata 按比例分摊 QhCY}Q?X  
apportionment 分配；分摊 Wk}D]o0^@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `L\)ahM  
apportionment formula 分摊方程式 #k9<  
apportionment of estate duty 遗产税的分摊 Fu%X  
appraisal 估价；评估 UiIF6-ZZ!  
appreciable growth 可观增长 f05=Mc&)  
appreciable impact 显着影响 Y208b?=9w  
appreciable increase 可观增长 "yW&<7u1  
appreciation 增值；升值 4\6:\  
appreciation against other currencies 相对其他货币升值 %
`+'v_iu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !| xZ6KV  
appreciation tax 增值税 c#QF G1  
appropriation 拨款；拨用；拨付 %iJ|H(P  
appropriation account 拨款帐目 P"F{=\V1`<  
Appropriation Bill 拨款法案 k_?~<vTM  
appropriation-in-aid system 补助拨款办法 EZib1g&:R/  
approved assets 核准资产 C( o.Cy6  
approved basket stock 认可一篮子证券 !
5UfWk\G  
approved budget 核准预算 x2k*|=$  
approved charitable donation 认可慈善捐款 G52Z)^  
approved charitable institution 认可慈善机构 K%gP5>y*9>  
approved currency 核准货币；认可货币 @Tr&`Hi  
approved estimates 核准预算 7F(5)Utt  
approved estimates of expenditure 核准开支预算 (ua q<Cvg  
approved overseas insurer 核准海外保险人 :}9j^}"c3  
approved overseas trust company 核准海外信托公司 M4?8x uC  
approved pooled investment fund 核准汇集投资基金 Jq .L:>x  
approved provident fund scheme 认可公积金计划 w^{!U  
approved provision 核准拨款 8Z#21X>  
approved redeemable share 核准可赎回股份 ?4G(N=/&  
approved regional stock 认可地区性证券 /\J|Uj  
approved retirement scheme 认可退休金计划 xo  G b  
approved subordinated loan 核准附属贷款 =Ndli>x}1  
arbitrage 套戥；套汇；套利 Y"!uU.=xJ  
arbitrageur 套戥者；套汇者 {DBIonY];  
arbitrary amount 临时款项 kdcQw7G  
arrangement 措施；安排；协定 maC>LBa2/  
arrears 欠款 !M;A*:-  
arrears of pay 欠付薪酬 tln1eN((q  
arrears of revenue 逾期未收税款；逾期未收的帐项 G{RTH_p
 
articles of association 组织章程；组织细则；组织章程细则 <I2z&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q*8lnk  
ascertainment of profit 确定利润 >85zQ 1aL  
"Asia Clear" “亚洲结算系统”