[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 #mI{D\UR  
allotment notice 股份配售通知；配股通知 H]6i1j  
allotment of shares 股份分配 _.9):i2<SF  
allowable 可获宽免；免税的 b) k\?'j  
allowable business loss 可扣除的营业亏损 [z2XK4\e1T  
allowable expenses 可扣税的支出  `UC  
allowance 免税额；津贴；备抵；准备金 $)1i)/]9U  
allowance for debts 债项的免税额 >tUi ;!cQ  
allowance for depreciation by wear and tear 耗损折旧免税额 3D"2yTM(  
allowance for funeral expenses 殡殓费的免税额 #y<KO`Es  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =6XJr7Ay8u  
allowance for repairs and outgoings 修葺及支出方面的免税额 oNyVRH ZH  
allowance to debtor 给债务人的津贴 eI+<^p_j2  
alteration of capital 资本更改 qqL :#]lV5  
alternate trustee 候补受托人 #H'j;=]:  
amalgamation 合并 o$*aAgS+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >MuI-^3  
ambit of charges 征税范围；收费范围 S>-x<'Os  
amended valuation 经修订的估值 mv5=> Xc6  
American Commodities Exchange 美国商品交易所 {:D8@jb[  
American Express Bank Limited 美国运通银行 ,buSU~c_Q  
American Stock Exchange 美国证券交易所 n(i Uc1Y  
amortization 摊销 BGtr=&Hq  
amount due from banks 存放银行同业的款项 y9K U&L2  
amount due from banks abroad 存放海外银行同业的款项 :~I^ni  
amount due from holding companies 控股公司欠款 lO (MF  
amount due from local banks 存放本港银行同业的款项 @/MI Oxg[  
amount due to banks 银行同业的存款 Lro[ |A  
amount due to banks abroad 海外银行同业的存款 {|KFgQ'\  
amount due to holding companies 控股公司存款 ;Av=/hU  
amount due to local banks 本港银行同业的存款 WpPm|h  
amount due to outport banks 外埠银行同业的存款 scf.>K2  
amount for note issue 发行纸币的款额 N~""Lc&  
amount of bond 担保契据的款额 jL }bGD  
amount of consideration 代价款额 <>n-+Kr  
amount of contribution 供款数额 R`[jkJrc  
amount of indebtedness 负债款额 dRdI('  
amount of principal of the loan 贷款本金额 y:Wq;xEiDo  
amount of rates chargeable 应征差饷数额 v r=va5  
amount of share capital 股本额 8#m,TOp  
amount of sums assured 承保款额 N('=qp9  
amount of variation 变动幅度 v qt#JdPp9  
amount of vote 拨款数额 /|<Pn!}J  
amount payable 应付款额 Kyf
,<zF  
amount receivable 应收款额 %^bHQB%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J0ysZ]  
analysis 分析  /C[Q?  
ancillary risk 附属风险 1^f7  
annual account 周年帐目；周年帐目报表；年度决算；年结 .wU0F  
annual accounting date 年结日期 pZ_zyI#wx_  
annual allowance 每年免税额；年积金；年度津贴；年津 \;!}z3Ww  
annual balance 年度余额  i/vo  
annual disposable income 每年可动用收入 < /hv{<  
annual estimates 周年预算 e^LjB/<Th  
annual fee 年费 ~ u)}/  
annual general meeting 周年大会 !^yH]v  
annual growth rate 年增率；每年增长率 ]C;X/8'Jf5  
annual long-term supplement 长期个案每年补助金 b<\2j5  
annual pensionable emolument 可供计算退休金的年薪 i/C`]1R/  
annual report 年报 8l1s]Kqr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :*=fGwIWS  
annual return 周年报表；周年申报表；每年报税表格 5@lVuMIYT  
Annual Return Rules 《周年报表规则》 w)rd--9f  
annual review of consumer prices 每年消费物价回顾 =bBV A0y  
annual roll-forward basis 逐年延展方式 DruiiA  
annual salary 年薪 afw`Heaa2(  
annual statement 年度报表；年度决算表 fT2F$U  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 yTxrbE  
annuitant 年金受益人 C`@gsF"<7  
annuity 年金 i_c'E;|  
annuity contract 年金合约 d-sT+4o}  
annuity on human life 人寿年金 .E:3I!dH7  
antecedent debt 先前的债项 dwpE(G y6c  
ante-dated cheque 倒填日期支票 ;p(I0X  
anticipated expenditure 预期开支 b8 ^O"oDrp  
anticipated net profit 预期纯利 :>|dE%/e$  
anticipated revenue 预期收入 /E39Z*  
anti-inflation measure 反通货膨胀措施 :`>$B?x+  
anti-inflationary stance 反通货膨胀立场 ^Q\Hy\  
apparent deficit 表面赤字 AoU
Pq  
apparent financial solvency 表面偿债能力 Ki\\yK  
apparent partner 表面合伙人 K1+4W=|  
application for personal assessment 个人入息课税申请书 Ol s X  
application of fund 资金应用 +SB>
>  
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 ~.<QC<dN  
appointed actuary 委任精算师 M!/!*,~  
appointed auditor 委任核数师；委任审计师 8345 H  
appointed trustee 委任的受托人 Yyr qO^9m  
appointer 委任人 ${h1(ec8  
apportioned pro rata 按比例分摊 7BS5Eq B=  
apportionment 分配；分摊 &7 K=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T,oZaJ<  
apportionment formula 分摊方程式 'ln o#  
apportionment of estate duty 遗产税的分摊 *N|ak =  
appraisal 估价；评估 ~n~j2OE  
appreciable growth 可观增长
Z[9t?ePL  
appreciable impact 显着影响 ^OOoo2  
appreciable increase 可观增长 l$&dTI<#  
appreciation 增值；升值 nWes,K6T  
appreciation against other currencies 相对其他货币升值 1I awi?73  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PavW@  
appreciation tax 增值税 wVq9t|V  
appropriation 拨款；拨用；拨付 TVM19
)9  
appropriation account 拨款帐目 Y?qUO2  
Appropriation Bill 拨款法案 Sy/
Z}H  
appropriation-in-aid system 补助拨款办法 I 6'!b/  
approved assets 核准资产 ?Dl;DE1  
approved basket stock 认可一篮子证券 ^;9<7h[l  
approved budget 核准预算 ;Nw)z S  
approved charitable donation 认可慈善捐款 ~dC. ,"  
approved charitable institution 认可慈善机构 !Ln 'Mi_B  
approved currency 核准货币；认可货币 tVe=c  
approved estimates 核准预算 BM{*5Lf  
approved estimates of expenditure 核准开支预算 ' <?=!&\D  
approved overseas insurer 核准海外保险人 f5Hv![x  
approved overseas trust company 核准海外信托公司 
0R,.  
approved pooled investment fund 核准汇集投资基金 t2iQ[`/?~  
approved provident fund scheme 认可公积金计划 UcKVLzKs  
approved provision 核准拨款 lWn}afI  
approved redeemable share 核准可赎回股份 D4N(FZ
0~  
approved regional stock 认可地区性证券 !' 0PM[  
approved retirement scheme 认可退休金计划 sPMICIv|  
approved subordinated loan 核准附属贷款 !9{hbmF#  
arbitrage 套戥；套汇；套利 {r~=mQ  
arbitrageur 套戥者；套汇者 Dkx}}E:<  
arbitrary amount 临时款项 }[=)sb_  
arrangement 措施；安排；协定 W'~s  
arrears 欠款 sYfm]Faz  
arrears of pay 欠付薪酬 M
Gf*+!y,  
arrears of revenue 逾期未收税款；逾期未收的帐项 k 1a?yH)=  
articles of association 组织章程；组织细则；组织章程细则 /:^nG+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +\*b?x  
ascertainment of profit 确定利润 \*&?o51!e  
"Asia Clear" “亚洲结算系统”