[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 QYCNO#*  
allotment notice 股份配售通知；配股通知 th>yi)m  
allotment of shares 股份分配 VHY<(4@  
allowable 可获宽免；免税的 ,BN}H-W\2  
allowable business loss 可扣除的营业亏损 v
NwSZ{JBd  
allowable expenses 可扣税的支出 ."#jN><t  
allowance 免税额；津贴；备抵；准备金 I! eSJTN  
allowance for debts 债项的免税额 ]mGsNQ ].H  
allowance for depreciation by wear and tear 耗损折旧免税额 =Q8^@i4[&D  
allowance for funeral expenses 殡殓费的免税额  } k%\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0m| Gp  
allowance for repairs and outgoings 修葺及支出方面的免税额 ne%OTr4dD  
allowance to debtor 给债务人的津贴 :Pp;{=J  
alteration of capital 资本更改 7{/:,  
alternate trustee 候补受托人 5['B- Iw  
amalgamation 合并 < c4RmnA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /dP8F  
ambit of charges 征税范围；收费范围 RAkFgC ~  
amended valuation 经修订的估值 C?c-V,  
American Commodities Exchange 美国商品交易所 e
z<wEtS  
American Express Bank Limited 美国运通银行 RU ,N_GV
 
American Stock Exchange 美国证券交易所 1V9X(uP  
amortization 摊销 dvdBRrf  
amount due from banks 存放银行同业的款项 Wg;TXs/  
amount due from banks abroad 存放海外银行同业的款项 3U.B[7fOM  
amount due from holding companies 控股公司欠款 SJuf`  
amount due from local banks 存放本港银行同业的款项 !A<XqzV]  
amount due to banks 银行同业的存款 ~!+h"%'t  
amount due to banks abroad 海外银行同业的存款 oG_'<5Bv>  
amount due to holding companies 控股公司存款 E*b[.vUp  
amount due to local banks 本港银行同业的存款 X52jqXjg  
amount due to outport banks 外埠银行同业的存款 p<nBS"/  
amount for note issue 发行纸币的款额 ;<GTtt#D  
amount of bond 担保契据的款额 BU?MRcHC  
amount of consideration 代价款额 %a6]gsiv2<  
amount of contribution 供款数额 hFPRC0ftE  
amount of indebtedness 负债款额 ).`a-Pv  
amount of principal of the loan 贷款本金额 _e@qv;*  
amount of rates chargeable 应征差饷数额 wyhf:!-I  
amount of share capital 股本额 _!g NF=  
amount of sums assured 承保款额 D]`B;aE>A*  
amount of variation 变动幅度 8gKR<X.G  
amount of vote 拨款数额 *UxB`iA  
amount payable 应付款额 GB0b|9(6D"  
amount receivable 应收款额 hAD
b]O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 - 5W
t9  
analysis 分析 :XY3TI  
ancillary risk 附属风险 <`p'6n79  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?m7"G)  
annual accounting date 年结日期 (cew:z H  
annual allowance 每年免税额；年积金；年度津贴；年津 e.YchGTQ  
annual balance 年度余额 $aI MQ[(  
annual disposable income 每年可动用收入 [(UqPd$  
annual estimates 周年预算
!P^$g R  
annual fee 年费 uU !i`8  
annual general meeting 周年大会 v})
Ti190  
annual growth rate 年增率；每年增长率 =5_F9nk-  
annual long-term supplement 长期个案每年补助金  bQQ/7KM  
annual pensionable emolument 可供计算退休金的年薪 )Ua2x@j'C@  
annual report 年报 BRLU&@G`1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .W.U:C1  
annual return 周年报表；周年申报表；每年报税表格 d<m>H$\Dm  
Annual Return Rules 《周年报表规则》 s(9rBDoY(8  
annual review of consumer prices 每年消费物价回顾 Br^b%12ZRS  
annual roll-forward basis 逐年延展方式 @I.OT  
annual salary 年薪 D>^ix[ :J  
annual statement 年度报表；年度决算表 G[-jZ  
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 _~q^YZ  
annuitant 年金受益人 [ b
V
P2j  
annuity 年金 &Gwh<%=U  
annuity contract 年金合约 *B}R4Y|g  
annuity on human life 人寿年金 H 6<@  
antecedent debt 先前的债项 WbzL!zLd!  
ante-dated cheque 倒填日期支票 ,#;ahwU~s  
anticipated expenditure 预期开支 g]Ny?61  
anticipated net profit 预期纯利 07Cuoqt2  
anticipated revenue 预期收入 +! Ag n)  
anti-inflation measure 反通货膨胀措施 R~(.uV`#j  
anti-inflationary stance 反通货膨胀立场  7B2Og{P  
apparent deficit 表面赤字 I~6 ;9TlQ  
apparent financial solvency 表面偿债能力 \>dG
'  
apparent partner 表面合伙人 &.4a  
application for personal assessment 个人入息课税申请书 li XD2N  
application of fund 资金应用 gb ZX'D  
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 =gyK*F(RK  
appointed actuary 委任精算师 e|9Bzli{  
appointed auditor 委任核数师；委任审计师 "G)? E|  
appointed trustee 委任的受托人 sb5kexGxkc  
appointer 委任人 9h=WWu',  
apportioned pro rata 按比例分摊 ]F-6K eBc  
apportionment 分配；分摊 xT>V;aa\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bFXCaD!{G  
apportionment formula 分摊方程式 Di=6.gm[<  
apportionment of estate duty 遗产税的分摊 IT33E%G  
appraisal 估价；评估 >n\Q[W  
appreciable growth 可观增长 CI{TgL:l  
appreciable impact 显着影响 4rdrl  
appreciable increase 可观增长 V-u\
TiL  
appreciation 增值；升值 4Lb<#e13R?  
appreciation against other currencies 相对其他货币升值 #Og_q$})f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J>v>6OC6i  
appreciation tax 增值税 5Ozj&Zq  
appropriation 拨款；拨用；拨付 emO!6]0gJ  
appropriation account 拨款帐目
u%'22q$  
Appropriation Bill 拨款法案 Y[,C1,  
appropriation-in-aid system 补助拨款办法 O$^YUHD  
approved assets 核准资产 svgi!=  
approved basket stock 认可一篮子证券 k/Q]Ke  
approved budget 核准预算 ,%< 77LE  
approved charitable donation 认可慈善捐款 _RVXE  
approved charitable institution 认可慈善机构 ^jA^~h3(W  
approved currency 核准货币；认可货币 2ARh-zLb  
approved estimates 核准预算 O-YE6u  
approved estimates of expenditure 核准开支预算 4TV9t"Dk+c  
approved overseas insurer 核准海外保险人 -fn~y1  
approved overseas trust company 核准海外信托公司 `Y9@?s Q  
approved pooled investment fund 核准汇集投资基金 >8- `  
approved provident fund scheme 认可公积金计划 pqX=l%{4ES  
approved provision 核准拨款 5=e@yIr'#  
approved redeemable share 核准可赎回股份 ~8E rl3=5{  
approved regional stock 认可地区性证券 hNfL /^w  
approved retirement scheme 认可退休金计划 Hu.d^@V  
approved subordinated loan 核准附属贷款 Ok\UIi~  
arbitrage 套戥；套汇；套利 ?y
kIi/  
arbitrageur 套戥者；套汇者 L;<]wKs  
arbitrary amount 临时款项 KDk^)zv%!  
arrangement 措施；安排；协定 p! 1zhD  
arrears 欠款 E2cmT$6  
arrears of pay 欠付薪酬 ymu#u  
arrears of revenue 逾期未收税款；逾期未收的帐项 1+zax*gO-  
articles of association 组织章程；组织细则；组织章程细则 Fx2&ji6u  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g}7%3D  
ascertainment of profit 确定利润 5@\<:Zmi  
"Asia Clear" “亚洲结算系统”