[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 O5_[T43  
allotment notice 股份配售通知；配股通知 `WWf
?g  
allotment of shares 股份分配 5c{=/}Y  
allowable 可获宽免；免税的 ~ZG>n{Q   
allowable business loss 可扣除的营业亏损 @*is]d+Ya  
allowable expenses 可扣税的支出 Z6K9E=%)c  
allowance 免税额；津贴；备抵；准备金 ;NRm ,  
allowance for debts 债项的免税额 {4}Sl^kn*  
allowance for depreciation by wear and tear 耗损折旧免税额 RZOk.~[v  
allowance for funeral expenses 殡殓费的免税额 d>@{!c-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 XiKv2vwA  
allowance for repairs and outgoings 修葺及支出方面的免税额 9^igzRn0  
allowance to debtor 给债务人的津贴 w V;y]'  
alteration of capital 资本更改 ?B@hCd)  
alternate trustee 候补受托人 js;IUSj.  
amalgamation 合并 g0g/<Tv[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f,t[`0 va  
ambit of charges 征税范围；收费范围 um&N|5lHb  
amended valuation 经修订的估值 SkvKzV.R;  
American Commodities Exchange 美国商品交易所  gxU(&  
American Express Bank Limited 美国运通银行 tHJ1MDw'  
American Stock Exchange 美国证券交易所 p7.@ez ;  
amortization 摊销 }!n<L:njX  
amount due from banks 存放银行同业的款项 eZ}FKg%2[  
amount due from banks abroad 存放海外银行同业的款项 HeSnj-mtr}  
amount due from holding companies 控股公司欠款 o }Tv^>L  
amount due from local banks 存放本港银行同业的款项 Bfi9%:eG  
amount due to banks 银行同业的存款 ?x N8HG4  
amount due to banks abroad 海外银行同业的存款 6TfXz2D'J  
amount due to holding companies 控股公司存款 V X211U.Q  
amount due to local banks 本港银行同业的存款 f8[2
$i*cL  
amount due to outport banks 外埠银行同业的存款 cv#H  
amount for note issue 发行纸币的款额 %*eZoLDg]  
amount of bond 担保契据的款额 gMHH3^\VH)  
amount of consideration 代价款额 <@JU0Z"a=  
amount of contribution 供款数额
~ikTo -  
amount of indebtedness 负债款额 .rxc"fR4_  
amount of principal of the loan 贷款本金额 Sn0?_vH4  
amount of rates chargeable 应征差饷数额 35&&*$Jm  
amount of share capital 股本额 m1daOeZ]P  
amount of sums assured 承保款额 :^l*_v{  
amount of variation 变动幅度 zYls>fbp,  
amount of vote 拨款数额 I,  
amount payable 应付款额 ^QYI`u`4  
amount receivable 应收款额 M~"]h:m&'v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ty@&s58a  
analysis 分析 8d Ftp3(  
ancillary risk 附属风险 NA0hQGN}  
annual account 周年帐目；周年帐目报表；年度决算；年结 &1w,;45  
annual accounting date 年结日期 1$Eiv8xd  
annual allowance 每年免税额；年积金；年度津贴；年津 {/n$Y|TIQt  
annual balance 年度余额 R^PQ`$W 'R  
annual disposable income 每年可动用收入 ~_S`zzcZy4  
annual estimates 周年预算 =#y&xWxL  
annual fee 年费 |/p^e  
annual general meeting 周年大会 n`^</0  
annual growth rate 年增率；每年增长率 YVs{\1|'  
annual long-term supplement 长期个案每年补助金 gO$!_!@LM  
annual pensionable emolument 可供计算退休金的年薪 !w
C4ei`  
annual report 年报 ](Sp0t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ipU"|{NK  
annual return 周年报表；周年申报表；每年报税表格 {p2%4  
Annual Return Rules 《周年报表规则》 c)E'',-J_2  
annual review of consumer prices 每年消费物价回顾 0K#dWc}"a  
annual roll-forward basis 逐年延展方式 ZnmBb_eX  
annual salary 年薪 N0.-#Qa  
annual statement 年度报表；年度决算表 ):.]4n{L  
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 34P?nW(  
annuitant 年金受益人 } *BY!5  
annuity 年金 !).D  
annuity contract 年金合约 <Ft.{aNq$c  
annuity on human life 人寿年金 JH?[hb  
antecedent debt 先前的债项 -MOf[f^  
ante-dated cheque 倒填日期支票 +'lfW{E1t  
anticipated expenditure 预期开支 @Z|cUHo  
anticipated net profit 预期纯利 lI&0 V5  
anticipated revenue 预期收入 fY-{,+
`'  
anti-inflation measure 反通货膨胀措施 I[F.M}5
:z  
anti-inflationary stance 反通货膨胀立场 koAc-o  
apparent deficit 表面赤字 2QBq  
apparent financial solvency 表面偿债能力 v"bOv"!al  
apparent partner 表面合伙人 q@^ =im  
application for personal assessment 个人入息课税申请书 {v2Q7ZO-  
application of fund 资金应用 !5{t1 oJ  
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 { >4exyu6  
appointed actuary 委任精算师 *[ A%tj%  
appointed auditor 委任核数师；委任审计师 dc:|)bK M  
appointed trustee 委任的受托人 &JP-M=\n  
appointer 委任人 {@C+Js5  
apportioned pro rata 按比例分摊 yfaXScbE  
apportionment 分配；分摊 /Wzic+v<>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Va !HcG1^:  
apportionment formula 分摊方程式 %Rg84tz  
apportionment of estate duty 遗产税的分摊 YZmD:P  
appraisal 估价；评估 |EF*]qI  
appreciable growth 可观增长 6wxQ_Qz:Q  
appreciable impact 显着影响 cG^ 'Qm  
appreciable increase 可观增长 B)Gm"bLCOZ  
appreciation 增值；升值 ;AHa|35\  
appreciation against other currencies 相对其他货币升值 r$0"Y-a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Kk#8r+,  
appreciation tax 增值税 C>j"Ck^<  
appropriation 拨款；拨用；拨付 Eb#0-I  
appropriation account 拨款帐目 {)-%u8J\`N  
Appropriation Bill 拨款法案 fxyPh  
appropriation-in-aid system 补助拨款办法 i1
2iB+q  
approved assets 核准资产
-6DfM,  
approved basket stock 认可一篮子证券 9ft7  
approved budget 核准预算 7';PI!$  
approved charitable donation 认可慈善捐款 LQR9S/?Ld  
approved charitable institution 认可慈善机构 kgYa0 e5  
approved currency 核准货币；认可货币 S .1~#  
approved estimates 核准预算 b-~Gt]%>m  
approved estimates of expenditure 核准开支预算 ]D<r5P%  
approved overseas insurer 核准海外保险人 \O\onvEa  
approved overseas trust company 核准海外信托公司 (bZ)pW/iw  
approved pooled investment fund 核准汇集投资基金 tl0_as  
approved provident fund scheme 认可公积金计划 Yuh t<:`  
approved provision 核准拨款 $s?q>Z)  
approved redeemable share 核准可赎回股份 HnU}Lhjzj  
approved regional stock 认可地区性证券 jcevpKkRG  
approved retirement scheme 认可退休金计划 szWh#O5=  
approved subordinated loan 核准附属贷款 9\|3Gm_  
arbitrage 套戥；套汇；套利 a0y;c@pkO  
arbitrageur 套戥者；套汇者 22(0Jb\_  
arbitrary amount 临时款项 uVIs5IZzIi  
arrangement 措施；安排；协定 =|am=Q?Q  
arrears 欠款 a^~l[HSF  
arrears of pay 欠付薪酬 Xc`'i@FX  
arrears of revenue 逾期未收税款；逾期未收的帐项 v{&c god  
articles of association 组织章程；组织细则；组织章程细则 \e( h6,@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |W{z,e01x  
ascertainment of profit 确定利润 .Ml}cE$L  
"Asia Clear" “亚洲结算系统”