[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 (<lhn  
allotment notice 股份配售通知；配股通知 d zMb5puH  
allotment of shares 股份分配 k7^5Bp8=  
allowable 可获宽免；免税的 W*G<X.Hf  
allowable business loss 可扣除的营业亏损 Ort(AfW  
allowable expenses 可扣税的支出 *WZA9G#V 5  
allowance 免税额；津贴；备抵；准备金 u?EN  
allowance for debts 债项的免税额 {RPI]DcO/  
allowance for depreciation by wear and tear 耗损折旧免税额 "M0z(NkH  
allowance for funeral expenses 殡殓费的免税额 ~6gPS 13  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L},_.$I?  
allowance for repairs and outgoings 修葺及支出方面的免税额 /_.|E]  
allowance to debtor 给债务人的津贴 x1<|hTPk  
alteration of capital 资本更改 XP}<N&j  
alternate trustee 候补受托人 +|f@^-  
amalgamation 合并 iDD$pd,e\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g2
]Qv@nxw  
ambit of charges 征税范围；收费范围 dWW.Y*339  
amended valuation 经修订的估值 C,zohlpC  
American Commodities Exchange 美国商品交易所 'fW-Y!k%  
American Express Bank Limited 美国运通银行 ;@
J}}h'y  
American Stock Exchange 美国证券交易所 BLFdHB.$T  
amortization 摊销 8,|kao:  
amount due from banks 存放银行同业的款项 l"]V6!-U  
amount due from banks abroad 存放海外银行同业的款项 F[MFx^sT{  
amount due from holding companies 控股公司欠款 eH,or,r  
amount due from local banks 存放本港银行同业的款项 z!\*Y =
e  
amount due to banks 银行同业的存款 ~Gw*r\\+  
amount due to banks abroad 海外银行同业的存款 {G-kNU  
amount due to holding companies 控股公司存款 )gi9f1n`  
amount due to local banks 本港银行同业的存款 _dg\\c  
amount due to outport banks 外埠银行同业的存款 9u_Pj2%56.  
amount for note issue 发行纸币的款额 @]0%L0u  
amount of bond 担保契据的款额 M\=2uKG#
 
amount of consideration 代价款额 13f)&#, F  
amount of contribution 供款数额 Ca-j?bb!  
amount of indebtedness 负债款额 [Qr"
cR^  
amount of principal of the loan 贷款本金额 |uDdHX8T  
amount of rates chargeable 应征差饷数额 8k79&|  
amount of share capital 股本额 Z:gyz$9w  
amount of sums assured 承保款额 *ui</+  
amount of variation 变动幅度 Kpp_|2|@<  
amount of vote 拨款数额 R-Sym8c  
amount payable 应付款额 JI5Dy>u:  
amount receivable 应收款额 !'Kjx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]^
]wP]R_  
analysis 分析 9u:Q
,0\  
ancillary risk 附属风险 Ca\6v
R  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;}t(Wnu.  
annual accounting date 年结日期 >d6|^h'0  
annual allowance 每年免税额；年积金；年度津贴；年津 adw2x pj  
annual balance 年度余额 4P0}+  
annual disposable income 每年可动用收入 11lsf/IP  
annual estimates 周年预算 v,t:+ !8  
annual fee 年费 v0y(58Rz.  
annual general meeting 周年大会 Xr{v~bf  
annual growth rate 年增率；每年增长率 n`KY9[0 U=  
annual long-term supplement 长期个案每年补助金 |hQ;l|SWg  
annual pensionable emolument 可供计算退休金的年薪 @|r{;'  
annual report 年报 hOeRd#AQK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nDW9NQ  
annual return 周年报表；周年申报表；每年报税表格 Debv4Gr;^  
Annual Return Rules 《周年报表规则》 r :dTz  
annual review of consumer prices 每年消费物价回顾 E_`=7i  
annual roll-forward basis 逐年延展方式 +h$ 9\  
annual salary 年薪 uq{beC  
annual statement 年度报表；年度决算表 Wjc'*QCPl  
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 nP$9CA  
annuitant 年金受益人 ZB{EmB0W  
annuity 年金 ~5g~;f[4  
annuity contract 年金合约 %3rP `A  
annuity on human life 人寿年金 \Cj B1]I  
antecedent debt 先前的债项 /(LL3cZK  
ante-dated cheque 倒填日期支票 j<x_&1  
anticipated expenditure 预期开支  @8 6f  
anticipated net profit 预期纯利 N;gfbh]  
anticipated revenue 预期收入 5X+A"X ;C  
anti-inflation measure 反通货膨胀措施 16 $B>  
anti-inflationary stance 反通货膨胀立场 Je{ykL?N  
apparent deficit 表面赤字 v2?ZQeHr_(  
apparent financial solvency 表面偿债能力 Xeajxcop#  
apparent partner 表面合伙人 [gB+C84%%  
application for personal assessment 个人入息课税申请书 =#\:}@J5I  
application of fund 资金应用 +qoRP2  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 n|;Im&,  
appointed actuary 委任精算师 _j3fAr(V  
appointed auditor 委任核数师；委任审计师 M`>E|"<  
appointed trustee 委任的受托人 &FD>&WRV  
appointer 委任人 .u:GjL'$  
apportioned pro rata 按比例分摊 "oD[v  
apportionment 分配；分摊 $C\BcKlmv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q;u pau  
apportionment formula 分摊方程式 l,8##7  
apportionment of estate duty 遗产税的分摊  =Uh$&m  
appraisal 估价；评估 ;aBG,dr}i  
appreciable growth 可观增长 ]tD]Wx%  
appreciable impact 显着影响 RZ7@cQY  
appreciable increase 可观增长 ys~x$  
appreciation 增值；升值 6 r"<jh#  
appreciation against other currencies 相对其他货币升值  `]X
>V,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +0~YP*I`/  
appreciation tax 增值税 HhpDR  
appropriation 拨款；拨用；拨付 _LPHPj^Pg  
appropriation account 拨款帐目 6pzSp  
Appropriation Bill 拨款法案 yw!{MO  
appropriation-in-aid system 补助拨款办法 2?5>o!C  
approved assets 核准资产 E3i4=!Y  
approved basket stock 认可一篮子证券 Zh,71Umz  
approved budget 核准预算 ,^:.dFH6  
approved charitable donation 认可慈善捐款 : 'c&,oLY  
approved charitable institution 认可慈善机构 z}@7'_iJ  
approved currency 核准货币；认可货币 `g,..Ns-r  
approved estimates 核准预算 ZEQEx]Y  
approved estimates of expenditure 核准开支预算 VnzZTGs  
approved overseas insurer 核准海外保险人 9FvFhY  
approved overseas trust company 核准海外信托公司 Jvi#)  
approved pooled investment fund 核准汇集投资基金 O}P`P'Y|'  
approved provident fund scheme 认可公积金计划 n ;Ei\\p!  
approved provision 核准拨款
Gq6*SaTk  
approved redeemable share 核准可赎回股份 74u&%Rj  
approved regional stock 认可地区性证券 Tk>#G{Wb-  
approved retirement scheme 认可退休金计划 H[gWGbPq7  
approved subordinated loan 核准附属贷款 g\U-VZ6;p  
arbitrage 套戥；套汇；套利 ]yu:i-SfP  
arbitrageur 套戥者；套汇者 y2v^-q3  
arbitrary amount 临时款项 VQs5"K"  
arrangement 措施；安排；协定 I*&8^r:A  
arrears 欠款 ),)lzN%!  
arrears of pay 欠付薪酬 O8o3O 6[Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 SKtrtm  
articles of association 组织章程；组织细则；组织章程细则 !<oe=)Iz|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mR~&)QBP.  
ascertainment of profit 确定利润 CAe!7HiR  
"Asia Clear" “亚洲结算系统”