[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 " b3-'/&  
allotment notice 股份配售通知；配股通知 qJ(XW N H  
allotment of shares 股份分配 8! eYax   
allowable 可获宽免；免税的 RGE
gYOO  
allowable business loss 可扣除的营业亏损 F3nYMf  
allowable expenses 可扣税的支出 X'FDQoH  
allowance 免税额；津贴；备抵；准备金 <ks+JkW_  
allowance for debts 债项的免税额 W%@r   
allowance for depreciation by wear and tear 耗损折旧免税额 v}\4/u  
allowance for funeral expenses 殡殓费的免税额 {z#!3a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9Xl[AVs:M  
allowance for repairs and outgoings 修葺及支出方面的免税额 tVQq,_9C  
allowance to debtor 给债务人的津贴 Br4[hUV/  
alteration of capital 资本更改 @*e5(@R  
alternate trustee 候补受托人 ]QC9y:3  
amalgamation 合并 Gb!R>WY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;P *`v  
ambit of charges 征税范围；收费范围 hZ_@U?^  
amended valuation 经修订的估值 UahsX  
American Commodities Exchange 美国商品交易所 \!LIqqX  
American Express Bank Limited 美国运通银行 GHNw.<`l?  
American Stock Exchange 美国证券交易所 iq^F?$gFk  
amortization 摊销 ibH!bS{  
amount due from banks 存放银行同业的款项 ~aPe?{yIUa  
amount due from banks abroad 存放海外银行同业的款项 QL]e<2oPJ  
amount due from holding companies 控股公司欠款 "w&IO}j;=  
amount due from local banks 存放本港银行同业的款项 V82HO{ D  
amount due to banks 银行同业的存款 j%+>y;).  
amount due to banks abroad 海外银行同业的存款 uwl_TDc>%  
amount due to holding companies 控股公司存款 +>3jMs~&  
amount due to local banks 本港银行同业的存款 8Sxk[`qx\K  
amount due to outport banks 外埠银行同业的存款 PI\C*_.  
amount for note issue 发行纸币的款额 _mWVZ1P  
amount of bond 担保契据的款额 hsB3zqotF  
amount of consideration 代价款额 @yM
$Et5  
amount of contribution 供款数额 mF:Pplf<  
amount of indebtedness 负债款额 p<[MU4  
amount of principal of the loan 贷款本金额 1-V"uLy@gC  
amount of rates chargeable 应征差饷数额 mq}V @H5  
amount of share capital 股本额 }1 ,\*)5  
amount of sums assured 承保款额 UpaF>,kM  
amount of variation 变动幅度 `L LS|S]  
amount of vote 拨款数额 `G0k)eW
 
amount payable 应付款额 EDT9O  
amount receivable 应收款额 brCXimG&jo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {oSdVRI  
analysis 分析 dBw7l}  
ancillary risk 附属风险 NX4G;+6  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?;VsA>PV  
annual accounting date 年结日期 WEYZ(a|
 
annual allowance 每年免税额；年积金；年度津贴；年津 &@K6;T  
annual balance 年度余额 FI,K 0sO/|  
annual disposable income 每年可动用收入 dbJ3E)rF  
annual estimates 周年预算 4< +f|(fIA  
annual fee 年费 [QFAkEJ--o  
annual general meeting 周年大会 !
RP0W  
annual growth rate 年增率；每年增长率 r]@T9\9  
annual long-term supplement 长期个案每年补助金 QJ&]4*>a  
annual pensionable emolument 可供计算退休金的年薪 a,36FF~&  
annual report 年报 JC0#pU;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '_b3m2
I.G  
annual return 周年报表；周年申报表；每年报税表格 <Drm#2x!E  
Annual Return Rules 《周年报表规则》 jG~
-V<&  
annual review of consumer prices 每年消费物价回顾 Mw3$QRM  
annual roll-forward basis 逐年延展方式 z3Yi$*q <  
annual salary 年薪  ZC]|s[  
annual statement 年度报表；年度决算表 $PG
(>1e  
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 &gJ1*"$9  
annuitant 年金受益人 )DmydyQ'  
annuity 年金 yAAV,?:o[  
annuity contract 年金合约 4E2#krE%  
annuity on human life 人寿年金 iX o(  
antecedent debt 先前的债项 _Pno9|  
ante-dated cheque 倒填日期支票 @F]w]d  
anticipated expenditure 预期开支 ^k*%`iQ  
anticipated net profit 预期纯利 E[WU  
anticipated revenue 预期收入 ^&D5J\][  
anti-inflation measure 反通货膨胀措施 wz1nV}  
anti-inflationary stance 反通货膨胀立场 ?wu@+  
apparent deficit 表面赤字 w
mww7  
apparent financial solvency 表面偿债能力 !E&l=*lM.  
apparent partner 表面合伙人 ny{S&f  
application for personal assessment 个人入息课税申请书 ?N<,;~  
application of fund 资金应用 [n2zdiiBd  
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 udT0`6l;  
appointed actuary 委任精算师 v4Wq0>o  
appointed auditor 委任核数师；委任审计师 #]dq^B~~  
appointed trustee 委任的受托人 R%4Yg(-Q  
appointer 委任人 )!kt9lK  
apportioned pro rata 按比例分摊 L pq)TE#  
apportionment 分配；分摊 @ R[K8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O &MH5^I  
apportionment formula 分摊方程式 c(uDkX  
apportionment of estate duty 遗产税的分摊 xT+#K5  
appraisal 估价；评估 v-N4&9)%9  
appreciable growth 可观增长 :2H]DDg(  
appreciable impact 显着影响 ~;jgl_5?b  
appreciable increase 可观增长 zJP jsD]  
appreciation 增值；升值 "n]x%. *  
appreciation against other currencies 相对其他货币升值 yUWc8]9\W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :-O$rm  
appreciation tax 增值税 hP8w3gl
_  
appropriation 拨款；拨用；拨付 ia3Q1 9r  
appropriation account 拨款帐目 i6P}MtC1  
Appropriation Bill 拨款法案 (V&8 WN  
appropriation-in-aid system 补助拨款办法 yH=<KYk  
approved assets 核准资产
CcW3o"=4  
approved basket stock 认可一篮子证券 sZ~03
QvkT  
approved budget 核准预算 `y61B
z  
approved charitable donation 认可慈善捐款 t #Kucde  
approved charitable institution 认可慈善机构 SHs [te[  
approved currency 核准货币；认可货币 |{(JUXo6K  
approved estimates 核准预算 %f'=9pit  
approved estimates of expenditure 核准开支预算 p6NPWaBR  
approved overseas insurer 核准海外保险人 )^BZ ,e  
approved overseas trust company 核准海外信托公司 [<5/s$,i  
approved pooled investment fund 核准汇集投资基金 y{&%]Fq <5  
approved provident fund scheme 认可公积金计划 h<)ceD<,  
approved provision 核准拨款 oexTz[  
approved redeemable share 核准可赎回股份 T u%XhXl:j  
approved regional stock 认可地区性证券 oQrfrA&=M  
approved retirement scheme 认可退休金计划 0<:rp]<,  
approved subordinated loan 核准附属贷款 $W=)-X\>  
arbitrage 套戥；套汇；套利 (&NLLrsio  
arbitrageur 套戥者；套汇者 L-)ZjXzk  
arbitrary amount 临时款项 4CchE15  
arrangement 措施；安排；协定 Go1xyd:k  
arrears 欠款 5=8v\q?)c  
arrears of pay 欠付薪酬 nTc#I~\  
arrears of revenue 逾期未收税款；逾期未收的帐项 9od c :  
articles of association 组织章程；组织细则；组织章程细则 xv Xci W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dl[%C6  
ascertainment of profit 确定利润 wh8;:<|  
"Asia Clear" “亚洲结算系统”