[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 KHO@"+  
allotment notice 股份配售通知；配股通知 zhdS6Gk+  
allotment of shares 股份分配 9\ul
S2d  
allowable 可获宽免；免税的 T1~G{@"  
allowable business loss 可扣除的营业亏损 uyqu n@
q  
allowable expenses 可扣税的支出 fHV%.25  
allowance 免税额；津贴；备抵；准备金 ~NV 8avZ  
allowance for debts 债项的免税额 :w,#RcW  
allowance for depreciation by wear and tear 耗损折旧免税额 !'qY  
allowance for funeral expenses 殡殓费的免税额 h<0&|s*a)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 , RKl  
allowance for repairs and outgoings 修葺及支出方面的免税额 , 'Sj:l  
allowance to debtor 给债务人的津贴 ^0tO2$  
alteration of capital 资本更改 7TU(~]Z  
alternate trustee 候补受托人 p!Xn iY  
amalgamation 合并 \9!hg(-F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EGMIw?%Y`-  
ambit of charges 征税范围；收费范围 cF V[k'F  
amended valuation 经修订的估值 $o%:ST4  
American Commodities Exchange 美国商品交易所 Cm"7f!(#  
American Express Bank Limited 美国运通银行 )q|a
Sd  
American Stock Exchange 美国证券交易所 "p@EY|Zv%I  
amortization 摊销 eHl)/='  
amount due from banks 存放银行同业的款项 A)%!9i)  
amount due from banks abroad 存放海外银行同业的款项 GoUsB|-\  
amount due from holding companies 控股公司欠款 {9Ug9e{ ~  
amount due from local banks 存放本港银行同业的款项 f`vu+nw  
amount due to banks 银行同业的存款 n@te.,?A"  
amount due to banks abroad 海外银行同业的存款 Kl/n>qEt  
amount due to holding companies 控股公司存款 ]8+ D  
amount due to local banks 本港银行同业的存款 UP .4#1I  
amount due to outport banks 外埠银行同业的存款 g-LMct8$  
amount for note issue 发行纸币的款额 :B7dxE9[r  
amount of bond 担保契据的款额 !)4'[5t"U  
amount of consideration 代价款额 roM!%hb  
amount of contribution 供款数额 HT%'dZ1  
amount of indebtedness 负债款额 +R2+?v6  
amount of principal of the loan 贷款本金额 +4g H=6  
amount of rates chargeable 应征差饷数额 @#QaaR;4  
amount of share capital 股本额 fNk0&M  
amount of sums assured 承保款额 RRUv_sff  
amount of variation 变动幅度 M.oH,Kd6  
amount of vote 拨款数额 q@&6&cd  
amount payable 应付款额 PpLuN12H  
amount receivable 应收款额 .%G>z"Xx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wx*03(|j;  
analysis 分析
7CwQmVe+  
ancillary risk 附属风险 6Z#$(oC  
annual account 周年帐目；周年帐目报表；年度决算；年结 =&t]R? F  
annual accounting date 年结日期 =/e
$Rp  
annual allowance 每年免税额；年积金；年度津贴；年津 N;` jz(r  
annual balance 年度余额 7h#*djef  
annual disposable income 每年可动用收入 ~J![Nx/  
annual estimates 周年预算 83!{?EPE  
annual fee 年费 LsxRK5  
annual general meeting 周年大会 cd._q2  
annual growth rate 年增率；每年增长率 Y(&rlL(sPK  
annual long-term supplement 长期个案每年补助金 U1;&G  
annual pensionable emolument 可供计算退休金的年薪 hw({>cH\  
annual report 年报 v\2-%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }eAV8LU  
annual return 周年报表；周年申报表；每年报税表格 0[ZB^  
Annual Return Rules 《周年报表规则》 #h}a   
annual review of consumer prices 每年消费物价回顾 G{74o8  
annual roll-forward basis 逐年延展方式 $1y8X K7r  
annual salary 年薪 Wud-(19  
annual statement 年度报表；年度决算表 7{lWg x  
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 tx7B?/5D  
annuitant 年金受益人 ]^53Qbrv  
annuity 年金 l T#WM]  
annuity contract 年金合约 VDFs
.;:s  
annuity on human life 人寿年金 v^dQ%+}7>  
antecedent debt 先前的债项 @TJ2 |_s6]  
ante-dated cheque 倒填日期支票 |Ae7wXOs  
anticipated expenditure 预期开支 $ftxid8  
anticipated net profit 预期纯利 _BoYyJQH  
anticipated revenue 预期收入 \0n<6^y  
anti-inflation measure 反通货膨胀措施 $It3}?>C'  
anti-inflationary stance 反通货膨胀立场 HX{K5+  
apparent deficit 表面赤字 ns#v?D9NF  
apparent financial solvency 表面偿债能力 b!<)x}-t>  
apparent partner 表面合伙人 .hRtQU  
application for personal assessment 个人入息课税申请书 WK5B8u*<  
application of fund 资金应用 &$
heW ,  
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 Van=dzG  
appointed actuary 委任精算师 b}&.IJ&40j  
appointed auditor 委任核数师；委任审计师 GuC 9h^[=M  
appointed trustee 委任的受托人 c_T+T
/O  
appointer 委任人 .I0M'L~!/L  
apportioned pro rata 按比例分摊 biG :Xn  
apportionment 分配；分摊 M(1cf(<+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &2nICAN[  
apportionment formula 分摊方程式 lnGg1/
  
apportionment of estate duty 遗产税的分摊 D
63?f\  
appraisal 估价；评估 I9e3-2THfj  
appreciable growth 可观增长 .%+anVXS  
appreciable impact 显着影响
,3 [FD9  
appreciable increase 可观增长 mNlbiB  
appreciation 增值；升值 J"-/ok(<@  
appreciation against other currencies 相对其他货币升值 :F_>`{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @RZbo@{~  
appreciation tax 增值税 j;I(w [@P  
appropriation 拨款；拨用；拨付 @&x'.2 [nv  
appropriation account 拨款帐目 =z TpDL  
Appropriation Bill 拨款法案 JS/~6'uB  
appropriation-in-aid system 补助拨款办法 RivhEc1h%  
approved assets 核准资产 .kTOG'K\e  
approved basket stock 认可一篮子证券 7x]q>Y8T  
approved budget 核准预算 {e5-  
approved charitable donation 认可慈善捐款 N cp   
approved charitable institution 认可慈善机构 G8WPXj(  
approved currency 核准货币；认可货币 NHcA6y$Cz  
approved estimates 核准预算 KGGnypx`  
approved estimates of expenditure 核准开支预算 TK0WfWch  
approved overseas insurer 核准海外保险人 gnYo/q
=K  
approved overseas trust company 核准海外信托公司 )NK#}c~5  
approved pooled investment fund 核准汇集投资基金 >2v<;.  
approved provident fund scheme 认可公积金计划 d@tf+_Ih  
approved provision 核准拨款 "
ZL_  
approved redeemable share 核准可赎回股份 ktkS$  
approved regional stock 认可地区性证券 k;K-6<^h  
approved retirement scheme 认可退休金计划 Jpc%i8  
approved subordinated loan 核准附属贷款 ?Yx2q_KZk  
arbitrage 套戥；套汇；套利 %f?Zg44  
arbitrageur 套戥者；套汇者 B.!&z-)#  
arbitrary amount 临时款项 &fsk ESV0  
arrangement 措施；安排；协定 1p$*N  
arrears 欠款 #ro$$I;  
arrears of pay 欠付薪酬 nvA7eTO6C  
arrears of revenue 逾期未收税款；逾期未收的帐项 d
)0|Q  
articles of association 组织章程；组织细则；组织章程细则 I%b5a` 7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q VavP6I  
ascertainment of profit 确定利润 D< kf/hj  
"Asia Clear" “亚洲结算系统”