[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 [#(',~lN7  
allotment notice 股份配售通知；配股通知 < cxe   
allotment of shares 股份分配 X\kWJQ:  
allowable 可获宽免；免税的 zt!7aVm n  
allowable business loss 可扣除的营业亏损 -O\fy!  
allowable expenses 可扣税的支出 ~UHjc0  
allowance 免税额；津贴；备抵；准备金 *z};&UsF{  
allowance for debts 债项的免税额 U6.hH%\}@  
allowance for depreciation by wear and tear 耗损折旧免税额 M+I9k;N6&  
allowance for funeral expenses 殡殓费的免税额 5,+fM6^V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ' e %>Ip  
allowance for repairs and outgoings 修葺及支出方面的免税额 j`#H%2W\;  
allowance to debtor 给债务人的津贴 #jsN  
alteration of capital 资本更改 UOyM=#ipY  
alternate trustee 候补受托人 w'9!%mr  
amalgamation 合并 0\Tp/Ph  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -s0\4  
ambit of charges 征税范围；收费范围 y&/bp<Z  
amended valuation 经修订的估值 L)qUBp@MW  
American Commodities Exchange 美国商品交易所 jX0^1d@  
American Express Bank Limited 美国运通银行 y t7>,  
American Stock Exchange 美国证券交易所 ;ik,6_/Y  
amortization 摊销 nNeCi  
amount due from banks 存放银行同业的款项
!ST7@D  
amount due from banks abroad 存放海外银行同业的款项 S$gLL kD1  
amount due from holding companies 控股公司欠款 luW"|  
amount due from local banks 存放本港银行同业的款项 I>q!co9n  
amount due to banks 银行同业的存款 { yB0JL}n  
amount due to banks abroad 海外银行同业的存款 ~NB|BwAh  
amount due to holding companies 控股公司存款 %{rPA3Xoy  
amount due to local banks 本港银行同业的存款 Dp4x\97O  
amount due to outport banks 外埠银行同业的存款 '
<QFf  
amount for note issue 发行纸币的款额 ,f@j4*)  
amount of bond 担保契据的款额 9{e/ V)  
amount of consideration 代价款额 'u%vpvF  
amount of contribution 供款数额 ~ dzD7lG6  
amount of indebtedness 负债款额 N3zZ>#{  
amount of principal of the loan 贷款本金额 =[zP
 
amount of rates chargeable 应征差饷数额 DWEDL[{  
amount of share capital 股本额 |Qcj+HH.  
amount of sums assured 承保款额 {{B'65Wu  
amount of variation 变动幅度 `$XB_o%@  
amount of vote 拨款数额 =M}tet }  
amount payable 应付款额 /r2S1"(q  
amount receivable 应收款额 irvd>^&jDC  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @e
Ds)mY  
analysis 分析 w~&#:F?
  
ancillary risk 附属风险 mnBTZ/ZjS  
annual account 周年帐目；周年帐目报表；年度决算；年结 :pNS$g[  
annual accounting date 年结日期 C]fX=~?bGQ  
annual allowance 每年免税额；年积金；年度津贴；年津 lMG+,?<uK&  
annual balance 年度余额 `%^w-'  
annual disposable income 每年可动用收入 :I2,  
annual estimates 周年预算 F|VKrH.  
annual fee 年费 &,3s2,1U(  
annual general meeting 周年大会  NEPK  
annual growth rate 年增率；每年增长率 q/
Vl>t  
annual long-term supplement 长期个案每年补助金 R]o0V*n  
annual pensionable emolument 可供计算退休金的年薪 UG_PrZd  
annual report 年报 X|/RV4x@Cq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `(gQw~|z  
annual return 周年报表；周年申报表；每年报税表格 `'*4B_.  
Annual Return Rules 《周年报表规则》 c##tP*(  
annual review of consumer prices 每年消费物价回顾 ,0ilNi>  
annual roll-forward basis 逐年延展方式 .z=%3p8+  
annual salary 年薪 +v'2s@e` #  
annual statement 年度报表；年度决算表 ?3qp?ea  
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 P;K LN9/4  
annuitant 年金受益人 CBNt _y  
annuity 年金 q`.=/O'  
annuity contract 年金合约 d[5v A/8O  
annuity on human life 人寿年金 uMpuS1  
antecedent debt 先前的债项 w\UAKN60  
ante-dated cheque 倒填日期支票 .t8hTlV?<B  
anticipated expenditure 预期开支 q@~{g[   
anticipated net profit 预期纯利 *4LRdLMn  
anticipated revenue 预期收入 j
Ko9y  
anti-inflation measure 反通货膨胀措施 zGNW5S9G  
anti-inflationary stance 反通货膨胀立场 ~wF3 $H.@;  
apparent deficit 表面赤字 wnK6jMjkSf  
apparent financial solvency 表面偿债能力 "FhC"}N  
apparent partner 表面合伙人 %W$b2N{l  
application for personal assessment 个人入息课税申请书 ;MK|l,aIQ  
application of fund 资金应用 xWqV~N nE  
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
I{ki))F  
appointed actuary 委任精算师 sa _J6~  
appointed auditor 委任核数师；委任审计师 i(.V`G=  
appointed trustee 委任的受托人 sDR Av%w  
appointer 委任人 lkly2|wA  
apportioned pro rata 按比例分摊 y\(xYB>T  
apportionment 分配；分摊 S:Jg#1rww-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P;-.\VRu  
apportionment formula 分摊方程式 Hz[1c4)'F  
apportionment of estate duty 遗产税的分摊 k.2GIc:5  
appraisal 估价；评估 tQYV4h\Qj  
appreciable growth 可观增长 6Vncr}  
appreciable impact 显着影响 u^B!6Sj8  
appreciable increase 可观增长 g kV`ZT9  
appreciation 增值；升值 N`$F>E,T%  
appreciation against other currencies 相对其他货币升值 HmkxE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E2t&@t%W  
appreciation tax 增值税 MK@rx6<9  
appropriation 拨款；拨用；拨付 m xBx?xM-  
appropriation account 拨款帐目 ]Hq,Pr_+  
Appropriation Bill 拨款法案 Iw`|,-|  
appropriation-in-aid system 补助拨款办法 B u%
%O8  
approved assets 核准资产 CB,2BTtRE  
approved basket stock 认可一篮子证券 \ykA7Y%  
approved budget 核准预算 'p\&Mc_Gu  
approved charitable donation 认可慈善捐款 ZXkrFA |  
approved charitable institution 认可慈善机构 0UW_ Pbh6  
approved currency 核准货币；认可货币 DfU= i'R  
approved estimates 核准预算 f Ayh9  
approved estimates of expenditure 核准开支预算 OwPH
p&{ Y  
approved overseas insurer 核准海外保险人 n[r1h=?j3  
approved overseas trust company 核准海外信托公司 <gGO  
approved pooled investment fund 核准汇集投资基金 ?b'(39fj  
approved provident fund scheme 认可公积金计划 /ueOc<[8"  
approved provision 核准拨款 %X^qWKix}m  
approved redeemable share 核准可赎回股份 ]dl.~;3~~  
approved regional stock 认可地区性证券 1*$6u5.=F  
approved retirement scheme 认可退休金计划 1zG6^U  
approved subordinated loan 核准附属贷款 EE|c@M^  
arbitrage 套戥；套汇；套利 )F\
kG e  
arbitrageur 套戥者；套汇者 V@s93kh  
arbitrary amount 临时款项 YU`k^a7%  
arrangement 措施；安排；协定 ePl+ M  
arrears 欠款 ?~T(Cue>  
arrears of pay 欠付薪酬 1Z;cb0:  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?azLaAG  
articles of association 组织章程；组织细则；组织章程细则 Y,yU460T8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]bmf}&  
ascertainment of profit 确定利润 q4Bw5
~n  
"Asia Clear" “亚洲结算系统”