[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 DGg1T
UE  
allotment notice 股份配售通知；配股通知 TW}].A_-  
allotment of shares 股份分配 z:=E-+  
allowable 可获宽免；免税的 $xis4/2  
allowable business loss 可扣除的营业亏损 S0ltj8t  
allowable expenses 可扣税的支出 W
M7LCP  
allowance 免税额；津贴；备抵；准备金 _{n4jdw%(  
allowance for debts 债项的免税额
]|u7P{Z"R  
allowance for depreciation by wear and tear 耗损折旧免税额 Y@7n>U  
allowance for funeral expenses 殡殓费的免税额 + Y!:@d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g
_rk_4]  
allowance for repairs and outgoings 修葺及支出方面的免税额 y;
_F[m  
allowance to debtor 给债务人的津贴 u>=\.d<  
alteration of capital 资本更改 DVf}='en8  
alternate trustee 候补受托人 /qFY$vj  
amalgamation 合并 VQ8Fs/Zt!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =Y*@8=V  
ambit of charges 征税范围；收费范围 Zu4au<  
amended valuation 经修订的估值 c}s#!|E0v  
American Commodities Exchange 美国商品交易所 5Pf)&iG  
American Express Bank Limited 美国运通银行 egH,7f(yP  
American Stock Exchange 美国证券交易所 6Hfv'X5E`Z  
amortization 摊销 v+o6ZNX  
amount due from banks 存放银行同业的款项 I@IE0+ [n  
amount due from banks abroad 存放海外银行同业的款项 .m.
Ga|;  
amount due from holding companies 控股公司欠款 nm_4E8&X  
amount due from local banks 存放本港银行同业的款项 0O>M/ *W  
amount due to banks 银行同业的存款 pE%*r@p4&4  
amount due to banks abroad 海外银行同业的存款 %Y,Ru)5}  
amount due to holding companies 控股公司存款 Nw(hN+_u  
amount due to local banks 本港银行同业的存款 !tb!%8{~  
amount due to outport banks 外埠银行同业的存款
Bd-
&~s^  
amount for note issue 发行纸币的款额 :yTr:FoF  
amount of bond 担保契据的款额 bjI3xAs~  
amount of consideration 代价款额 hj{)6dBX%  
amount of contribution 供款数额 brG!TJ  
amount of indebtedness 负债款额 #m;o)KkH$r  
amount of principal of the loan 贷款本金额 iP@FXJJ  
amount of rates chargeable 应征差饷数额 s3 fQGbU  
amount of share capital 股本额 `TH\0/eE  
amount of sums assured 承保款额 hQ@#h`lS  
amount of variation 变动幅度 PHJHW#sv  
amount of vote 拨款数额 0|C !n+OK  
amount payable 应付款额 /F46Ac}I  
amount receivable 应收款额 ].2t7{64  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?uU_N$x  
analysis 分析 2R,8q0qR:  
ancillary risk 附属风险 #f%fY%5q  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;-BN~1Jg  
annual accounting date 年结日期 #,97 ]  
annual allowance 每年免税额；年积金；年度津贴；年津 Bsha)<  
annual balance 年度余额 gXU(0(Gq  
annual disposable income 每年可动用收入 u /DE  
annual estimates 周年预算 qz2`%8}F)  
annual fee 年费 {:3:GdM6  
annual general meeting 周年大会 [lVfhXc&  
annual growth rate 年增率；每年增长率 VMe  
annual long-term supplement 长期个案每年补助金 %nG>3.%  
annual pensionable emolument 可供计算退休金的年薪 C+"c^9[  
annual report 年报 k_uI&,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e\^}PU  
annual return 周年报表；周年申报表；每年报税表格 7WY~v2SDF  
Annual Return Rules 《周年报表规则》 #`!mQSK  
annual review of consumer prices 每年消费物价回顾 >P
:U9 b  
annual roll-forward basis 逐年延展方式 t0r0{:  
annual salary 年薪 a)c;z@r  
annual statement 年度报表；年度决算表 =F}qT|K  
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 ^2{6W6=  
annuitant 年金受益人 u&[L!w  
annuity 年金
Gt _tL%  
annuity contract 年金合约 J*Ie# :J]  
annuity on human life 人寿年金 (y~%6o6  
antecedent debt 先前的债项 {qU;;`P]|  
ante-dated cheque 倒填日期支票 b)M-q{  
anticipated expenditure 预期开支 ww[|| =  
anticipated net profit 预期纯利 VW*?(,# j{  
anticipated revenue 预期收入 ~j(vGO3JB  
anti-inflation measure 反通货膨胀措施 !3\$XK]5ZT  
anti-inflationary stance 反通货膨胀立场 3 S*KjY'@  
apparent deficit 表面赤字 OU}eTc(FeC  
apparent financial solvency 表面偿债能力 pzoh9}b
ue  
apparent partner 表面合伙人 e+F$fQt>  
application for personal assessment 个人入息课税申请书 i$`o,m#  
application of fund 资金应用 0rz1b6F5,  
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 gat;Er  
appointed actuary 委任精算师 B3D} '<  
appointed auditor 委任核数师；委任审计师 >d
&0
a:  
appointed trustee 委任的受托人 q@O  
appointer 委任人 >;R`Q9s7  
apportioned pro rata 按比例分摊 RgJbM\`}?  
apportionment 分配；分摊 `(`-S md  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^suQ7#g  
apportionment formula 分摊方程式 ~d1=_p:~T  
apportionment of estate duty 遗产税的分摊 Bg[yn<) ]  
appraisal 估价；评估 ')~V=F  
appreciable growth 可观增长 VzIZT{  
appreciable impact 显着影响 eThFRU3 F  
appreciable increase 可观增长 l6 }+,v@#  
appreciation 增值；升值 Tx
]p4wY:D  
appreciation against other currencies 相对其他货币升值 ;|Hpg_~%>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mqHH1}  
appreciation tax 增值税 oU @!R  
appropriation 拨款；拨用；拨付 a5s
aN5)H  
appropriation account 拨款帐目 @$ Nti>  
Appropriation Bill 拨款法案 85)C7tJ-g  
appropriation-in-aid system 补助拨款办法 u\= 05N6G  
approved assets 核准资产 Mis B&Ok`k  
approved basket stock 认可一篮子证券 _9H]:]1QH  
approved budget 核准预算 HRrR"b9:  
approved charitable donation 认可慈善捐款 qg1\ABH  
approved charitable institution 认可慈善机构 %&VI-7+K
 
approved currency 核准货币；认可货币 nM:<l}~v{  
approved estimates 核准预算 D`!BjhlW  
approved estimates of expenditure 核准开支预算 zPybPE8  
approved overseas insurer 核准海外保险人 YVvE>1z  
approved overseas trust company 核准海外信托公司 KK1?!7  
approved pooled investment fund 核准汇集投资基金 T3<1{"&  
approved provident fund scheme 认可公积金计划 OcPgw/ I  
approved provision 核准拨款 S)wP];]`K  
approved redeemable share 核准可赎回股份 1a V32oK  
approved regional stock 认可地区性证券 (V&d:tW  
approved retirement scheme 认可退休金计划 xV`l6QS  
approved subordinated loan 核准附属贷款 On~KTt3Mp  
arbitrage 套戥；套汇；套利 ks6iy}f7  
arbitrageur 套戥者；套汇者 mSYm18   
arbitrary amount 临时款项 00f'G2n  
arrangement 措施；安排；协定 \'[tfSB  
arrears 欠款 zh0T3U0D  
arrears of pay 欠付薪酬 VF" ;
p^  
arrears of revenue 逾期未收税款；逾期未收的帐项 D29Lu(f  
articles of association 组织章程；组织细则；组织章程细则 ^b`-zFL7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 53ZbtEwhwr  
ascertainment of profit 确定利润 Ayg^<)JWh  
"Asia Clear" “亚洲结算系统”