[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 GM;uwL#  
allotment notice 股份配售通知；配股通知 \QSD*  
allotment of shares 股份分配 Q$'\_zV  
allowable 可获宽免；免税的 h$~$a;2cR  
allowable business loss 可扣除的营业亏损 /^{Q(R(X<  
allowable expenses 可扣税的支出 b;;y|H  
allowance 免税额；津贴；备抵；准备金 N0D5N(kH%  
allowance for debts 债项的免税额 ](-[ I#  
allowance for depreciation by wear and tear 耗损折旧免税额 p+Bvfn  
allowance for funeral expenses 殡殓费的免税额 8zeD%Uv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 JKp@fQT *  
allowance for repairs and outgoings 修葺及支出方面的免税额 t':*~b{V@7  
allowance to debtor 给债务人的津贴 WH $*\IGJL  
alteration of capital 资本更改 ;$!0pxL)s  
alternate trustee 候补受托人 uGl
z|C  
amalgamation 合并 ss|n7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2"xhFxoD7  
ambit of charges 征税范围；收费范围 _6nza)OFH  
amended valuation 经修订的估值 zhRF>Y`  
American Commodities Exchange 美国商品交易所 =&4eW#{LuH  
American Express Bank Limited 美国运通银行 n#GHa>p.-  
American Stock Exchange 美国证券交易所 -xH3}K%  
amortization 摊销 RC"xnnIJv  
amount due from banks 存放银行同业的款项 |
QH )A  
amount due from banks abroad 存放海外银行同业的款项 86&r;c:  
amount due from holding companies 控股公司欠款 ^CDh! )  
amount due from local banks 存放本港银行同业的款项 u4=ulgi  
amount due to banks 银行同业的存款 -Vg0J6x  
amount due to banks abroad 海外银行同业的存款 n n8N 9w  
amount due to holding companies 控股公司存款 /xA`VyH
O  
amount due to local banks 本港银行同业的存款 eBECY(QMQ  
amount due to outport banks 外埠银行同业的存款 ,tBc%&.f  
amount for note issue 发行纸币的款额 z" sv,W  
amount of bond 担保契据的款额 r_a1oO:  
amount of consideration 代价款额 :e_yOT}}  
amount of contribution 供款数额 l_q1h]/   
amount of indebtedness 负债款额 Si#XF[/  
amount of principal of the loan 贷款本金额 aJNsJIY+  
amount of rates chargeable 应征差饷数额 TlQ5'0&I  
amount of share capital 股本额 q=BAYZ \`  
amount of sums assured 承保款额 q*J-ii  
amount of variation 变动幅度 9Cb>J  
amount of vote 拨款数额 X.)1>zk  
amount payable 应付款额 .|kp`-F51  
amount receivable 应收款额 U@:iN..  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v}z{OB  
analysis 分析 V SH64  
ancillary risk 附属风险 DGAg#jh  
annual account 周年帐目；周年帐目报表；年度决算；年结 {
-5b[m(  
annual accounting date 年结日期 ]7dal [i  
annual allowance 每年免税额；年积金；年度津贴；年津 9VTE?,  
annual balance 年度余额 O  >&,h^  
annual disposable income 每年可动用收入 N aiZU  
annual estimates 周年预算 l]e7  
annual fee 年费 dI8y}EbE~  
annual general meeting 周年大会 vr>Rd{dm  
annual growth rate 年增率；每年增长率 vi.q]$ohbV  
annual long-term supplement 长期个案每年补助金 q/tC/V%@(  
annual pensionable emolument 可供计算退休金的年薪 T^ah'WmNw
 
annual report 年报 p7
)b@,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f['pHR%l2$  
annual return 周年报表；周年申报表；每年报税表格 %1]Lc=[j  
Annual Return Rules 《周年报表规则》 &]'<M  
annual review of consumer prices 每年消费物价回顾 Sh5SOYLz  
annual roll-forward basis 逐年延展方式 h@?BA<'S  
annual salary 年薪
myY@Wp  
annual statement 年度报表；年度决算表 3PZwz^oRh9  
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 <~qhy{hRn  
annuitant 年金受益人 y {1p #  
annuity 年金  </d&bS  
annuity contract 年金合约 =gr3a,2  
annuity on human life 人寿年金 8[z& g%u  
antecedent debt 先前的债项 R_DZJV O  
ante-dated cheque 倒填日期支票 d5B96;3  
anticipated expenditure 预期开支 Mj@ 0F 2hy  
anticipated net profit 预期纯利 BcTV5Wc
r  
anticipated revenue 预期收入 3UX})mW  
anti-inflation measure 反通货膨胀措施 )wYbcH  
anti-inflationary stance 反通货膨胀立场 "Q@ZS2;A  
apparent deficit 表面赤字 vV9q5Bj:  
apparent financial solvency 表面偿债能力 C,m o4 ,Q  
apparent partner 表面合伙人 'roZ:NE  
application for personal assessment 个人入息课税申请书 |2~fOyA+  
application of fund 资金应用 ddD $
4+  
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 9
Ic~F^  
appointed actuary 委任精算师 ^t\AB)(8  
appointed auditor 委任核数师；委任审计师 BK:S:  
appointed trustee 委任的受托人 wKAc ;!  
appointer 委任人 mI~ k@!3  
apportioned pro rata 按比例分摊 ]LhNP}c  
apportionment 分配；分摊 I806I@ix  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FLekyJmw ~  
apportionment formula 分摊方程式 @v,qfT*k7  
apportionment of estate duty 遗产税的分摊 6,|)%~VUm  
appraisal 估价；评估 V<!E9/4rS  
appreciable growth 可观增长 [0e}%!%M  
appreciable impact 显着影响 i;>Hy|  
appreciable increase 可观增长 U= PG0  
appreciation 增值；升值 uB:utg  
appreciation against other currencies 相对其他货币升值 COK7 i^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UujFZg[-P9  
appreciation tax 增值税 ^CwzAB  
appropriation 拨款；拨用；拨付 |f0KIb}d  
appropriation account 拨款帐目 8BZDa iE"  
Appropriation Bill 拨款法案 D jjG
?(1  
appropriation-in-aid system 补助拨款办法 [ Q6v#I  
approved assets 核准资产 n300kp
v  
approved basket stock 认可一篮子证券 ,Mwj`fgh
 
approved budget 核准预算 |3MqAvPJ  
approved charitable donation 认可慈善捐款 eS jXa Zh  
approved charitable institution 认可慈善机构 cwxO| .m  
approved currency 核准货币；认可货币 HJ* W3Mg  
approved estimates 核准预算 ,9f$a n  
approved estimates of expenditure 核准开支预算 YDyi6x,  
approved overseas insurer 核准海外保险人 ^8nK x<&5  
approved overseas trust company 核准海外信托公司 r,x;q   
approved pooled investment fund 核准汇集投资基金 +'x`rk
 
approved provident fund scheme 认可公积金计划 'N0/;k0ax  
approved provision 核准拨款 F3b[L^Km]  
approved redeemable share 核准可赎回股份 Hdh'!|w  
approved regional stock 认可地区性证券 /tf}8d  
approved retirement scheme 认可退休金计划 h30~2]hH  
approved subordinated loan 核准附属贷款 zRJopcE<  
arbitrage 套戥；套汇；套利 s Hu~;)  
arbitrageur 套戥者；套汇者 kN>AY'1  
arbitrary amount 临时款项 #$Z|)i]w  
arrangement 措施；安排；协定 C/+8lA6NV  
arrears 欠款 fmvv q1G&  
arrears of pay 欠付薪酬 :r[`bqC;\*  
arrears of revenue 逾期未收税款；逾期未收的帐项 &Fl^&&1C  
articles of association 组织章程；组织细则；组织章程细则 , c/\'k\K)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g!O(@Sqp1  
ascertainment of profit 确定利润 Px}#{fkS  
"Asia Clear" “亚洲结算系统”