[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 [W#M(`}D  
allotment notice 股份配售通知；配股通知 p|f5w"QcH  
allotment of shares 股份分配 +8#hi5e  
allowable 可获宽免；免税的 }Jr!aM'  
allowable business loss 可扣除的营业亏损 f+xhS,i
DR  
allowable expenses 可扣税的支出 (+w>hCI  
allowance 免税额；津贴；备抵；准备金 F T$Z8  
allowance for debts 债项的免税额  a\@k5?  
allowance for depreciation by wear and tear 耗损折旧免税额 5_\+8A*  
allowance for funeral expenses 殡殓费的免税额 fDU_eyt/Z'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A<$w }Fy;  
allowance for repairs and outgoings 修葺及支出方面的免税额 []I_r=  
allowance to debtor 给债务人的津贴 9iy3 dy^  
alteration of capital 资本更改 z Z* \v  
alternate trustee 候补受托人 %c" t`  
amalgamation 合并 s`63 y&Z[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &4R-5i2a  
ambit of charges 征税范围；收费范围 h:3^FV&#  
amended valuation 经修订的估值 % r>v^1Vo  
American Commodities Exchange 美国商品交易所 )U5Ba^"fI  
American Express Bank Limited 美国运通银行 }3DZ`8u  
American Stock Exchange 美国证券交易所 \]y /EOT  
amortization 摊销 t 8,VRFV  
amount due from banks 存放银行同业的款项 \zMx~-2oN  
amount due from banks abroad 存放海外银行同业的款项 pX LXkF?  
amount due from holding companies 控股公司欠款 1X,\:F.-+  
amount due from local banks 存放本港银行同业的款项 px>g  
amount due to banks 银行同业的存款 u #^~([I  
amount due to banks abroad 海外银行同业的存款 u P&<  
amount due to holding companies 控股公司存款 C>gC99  
amount due to local banks 本港银行同业的存款 ucwUeRw,  
amount due to outport banks 外埠银行同业的存款 ;T,`m^@zf  
amount for note issue 发行纸币的款额 N}rc3d#  
amount of bond 担保契据的款额 fUV;3du  
amount of consideration 代价款额 La9:qpj  
amount of contribution 供款数额 OS]FGD3a  
amount of indebtedness 负债款额 *Q XUy  
amount of principal of the loan 贷款本金额 )r|Pm-:A{  
amount of rates chargeable 应征差饷数额 vZJu=t  
amount of share capital 股本额 :)g}x&A^$  
amount of sums assured 承保款额 N*NGC!p`N  
amount of variation 变动幅度 r0L'
mf$  
amount of vote 拨款数额 S # 6:!  
amount payable 应付款额 9J4gDw4<  
amount receivable 应收款额 l37) Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }h=}!R'm   
analysis 分析 <C{uodFll  
ancillary risk 附属风险 7S.E,\Tws  
annual account 周年帐目；周年帐目报表；年度决算；年结 8d|#W  
annual accounting date 年结日期 ;/s##7qf  
annual allowance 每年免税额；年积金；年度津贴；年津 x4^*YZc$,  
annual balance 年度余额 h4geoC_W2  
annual disposable income 每年可动用收入 yD:}&!\}  
annual estimates 周年预算 ;9"6g=q  
annual fee 年费 cOrFe;8-.  
annual general meeting 周年大会 s.j6" Q[W  
annual growth rate 年增率；每年增长率 (*Fb/  
annual long-term supplement 长期个案每年补助金 W>cH
Z. _  
annual pensionable emolument 可供计算退休金的年薪 m#a1N  
annual report 年报 g),t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mh"9V5T  
annual return 周年报表；周年申报表；每年报税表格 w3E#v&"=Y  
Annual Return Rules 《周年报表规则》 f*E#E=j  
annual review of consumer prices 每年消费物价回顾 8;GuJP\  
annual roll-forward basis 逐年延展方式 \l71Q/y6u`  
annual salary 年薪 d*tn&d~k,  
annual statement 年度报表；年度决算表 gv}J"anD  
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 fj:q_P67o  
annuitant 年金受益人 d SPye z  
annuity 年金 dQ`=CIr  
annuity contract 年金合约 S<O
d`I  
annuity on human life 人寿年金 n1r'Y;G  
antecedent debt 先前的债项 eccJt  
ante-dated cheque 倒填日期支票 >(BAIjF E\  
anticipated expenditure 预期开支 F7lzc )
  
anticipated net profit 预期纯利 s^zX9IVnp  
anticipated revenue 预期收入 V PaW-o  
anti-inflation measure 反通货膨胀措施 ujan 2'YT  
anti-inflationary stance 反通货膨胀立场 6X[Mn2wYW  
apparent deficit 表面赤字 W`gzMx  
apparent financial solvency 表面偿债能力 07 #e{   
apparent partner 表面合伙人 _]6n]koD,  
application for personal assessment 个人入息课税申请书 4B$|UG  
application of fund 资金应用 Z,JoxK2"  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 G^&P'*   
appointed actuary 委任精算师 r"bV{v  
appointed auditor 委任核数师；委任审计师 WNcJ710k27  
appointed trustee 委任的受托人 Gzkvj:(V  
appointer 委任人 "?r_A*U  
apportioned pro rata 按比例分摊 i&Xjbcbp  
apportionment 分配；分摊 5Zy%Nam'gN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U
C..)9  
apportionment formula 分摊方程式 ~Hb2-V  
apportionment of estate duty 遗产税的分摊 L,_Z :\^  
appraisal 估价；评估 C|-QU  
appreciable growth 可观增长 M=#'+CF}W  
appreciable impact 显着影响 .Hm1ispq  
appreciable increase 可观增长 HMl M!Xk?  
appreciation 增值；升值 n?}7vz;  
appreciation against other currencies 相对其他货币升值 T))F r:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s~g0VNu Y  
appreciation tax 增值税 6`V~cVu  
appropriation 拨款；拨用；拨付 GFfZ TA  
appropriation account 拨款帐目 2 i97  
Appropriation Bill 拨款法案 Cd'`rs}3  
appropriation-in-aid system 补助拨款办法 "pTU&He  
approved assets 核准资产 gH:+$F
A  
approved basket stock 认可一篮子证券 1dl(`=^X  
approved budget 核准预算 4H_Q
Q6  
approved charitable donation 认可慈善捐款 Bh5z4  
approved charitable institution 认可慈善机构 v]c+|
nRs  
approved currency 核准货币；认可货币  ?~=5x  
approved estimates 核准预算 [iUy_ C=qp  
approved estimates of expenditure 核准开支预算 O%*:fd,o-  
approved overseas insurer 核准海外保险人 K %.>o  
approved overseas trust company 核准海外信托公司 /y[zOT6  
approved pooled investment fund 核准汇集投资基金 |<!xD iB  
approved provident fund scheme 认可公积金计划 |"i"8~/@<  
approved provision 核准拨款 EPd
 
approved redeemable share 核准可赎回股份 +~\1g^h  
approved regional stock 认可地区性证券 ,?(U4pzX  
approved retirement scheme 认可退休金计划 <RJ+f-  
approved subordinated loan 核准附属贷款 ^k5#{?I  
arbitrage 套戥；套汇；套利 >^J
  
arbitrageur 套戥者；套汇者 ykD-
L^}  
arbitrary amount 临时款项 MwTouEGGgA  
arrangement 措施；安排；协定 s7"5NU-  
arrears 欠款 nXAGwU8a  
arrears of pay 欠付薪酬  4
`]  
arrears of revenue 逾期未收税款；逾期未收的帐项 dLtmG:II  
articles of association 组织章程；组织细则；组织章程细则 pz ~REsx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BNq6dz$J  
ascertainment of profit 确定利润 \W+Hzf] W#  
"Asia Clear" “亚洲结算系统”