[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 #e[igxwi  
allotment notice 股份配售通知；配股通知 TV K*l*  
allotment of shares 股份分配 -kb;
h F}.  
allowable 可获宽免；免税的 cHJ4[x=  
allowable business loss 可扣除的营业亏损 "Mh}n-oju  
allowable expenses 可扣税的支出 1cV0TUrz  
allowance 免税额；津贴；备抵；准备金 b@B\2BT  
allowance for debts 债项的免税额 Ki(0s  
allowance for depreciation by wear and tear 耗损折旧免税额 tcD5"ALJ  
allowance for funeral expenses 殡殓费的免税额 ,vB nr_D#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =c
I> {  
allowance for repairs and outgoings 修葺及支出方面的免税额 'JJ :  
allowance to debtor 给债务人的津贴 6%&DJBU!  
alteration of capital 资本更改 %1rN6A!%  
alternate trustee 候补受托人 `82^!7!  
amalgamation 合并 cK75Chsu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #KDN  
ambit of charges 征税范围；收费范围 Wqe0
m_7  
amended valuation 经修订的估值 !!6g<S7)  
American Commodities Exchange 美国商品交易所 WyUa3$[gO  
American Express Bank Limited 美国运通银行 <W/YC2b  
American Stock Exchange 美国证券交易所 AbB+<0  
amortization 摊销  *LQt=~  
amount due from banks 存放银行同业的款项 G#3$sz  
amount due from banks abroad 存放海外银行同业的款项 vkLyGb7r<  
amount due from holding companies 控股公司欠款 {"_V,HmEF+  
amount due from local banks 存放本港银行同业的款项 _8wT4|z5  
amount due to banks 银行同业的存款 !*}E  
amount due to banks abroad 海外银行同业的存款 c@$W]o"A  
amount due to holding companies 控股公司存款 7e Hj
"_;  
amount due to local banks 本港银行同业的存款 cUwR6I9  
amount due to outport banks 外埠银行同业的存款 _r`(P#Hy  
amount for note issue 发行纸币的款额 nbBox,zW  
amount of bond 担保契据的款额 RggO|s+0;  
amount of consideration 代价款额 IeB^BD+j  
amount of contribution 供款数额 PUC:Pl77  
amount of indebtedness 负债款额 x";4)u=  
amount of principal of the loan 贷款本金额 ~zFwSF  
amount of rates chargeable 应征差饷数额 |%j7Es  
amount of share capital 股本额 B \.05<  
amount of sums assured 承保款额 wpOM~!9R  
amount of variation 变动幅度 8|Wl|@1(  
amount of vote 拨款数额 zS `>65}e  
amount payable 应付款额 IW=%2n(<1  
amount receivable 应收款额 "Jg* /F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pZ 7KWk4  
analysis 分析 $Q`\-  
ancillary risk 附属风险 ]E1|^[y  
annual account 周年帐目；周年帐目报表；年度决算；年结 J7 4kK#uF=  
annual accounting date 年结日期 MaP-   
annual allowance 每年免税额；年积金；年度津贴；年津 3
#idXc  
annual balance 年度余额 c  
annual disposable income 每年可动用收入 7 ;x to =  
annual estimates 周年预算 WB"90!  
annual fee 年费 Kp
[
5"N8  
annual general meeting 周年大会 Sv[+~co<l  
annual growth rate 年增率；每年增长率 +[#^c3x2  
annual long-term supplement 长期个案每年补助金 Z )X(  
annual pensionable emolument 可供计算退休金的年薪 W1[C/dDc  
annual report 年报 aK8X,1g%)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cLIeo{H  
annual return 周年报表；周年申报表；每年报税表格 !lI1jb"
 
Annual Return Rules 《周年报表规则》 *-s': ('R  
annual review of consumer prices 每年消费物价回顾 VKy3tW/_&  
annual roll-forward basis 逐年延展方式 _:G>bU/^  
annual salary 年薪 Z`ZML+;~6  
annual statement 年度报表；年度决算表 7+m.:~H3}  
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 ;eP.B/N  
annuitant 年金受益人 dbfI!4  
annuity 年金 kj`h{
Wc[)  
annuity contract 年金合约 4iJ4g%]  
annuity on human life 人寿年金 dEfP272M  
antecedent debt 先前的债项 MwWN;_#EO)  
ante-dated cheque 倒填日期支票 LHq*E `  
anticipated expenditure 预期开支 cFoeyI#v  
anticipated net profit 预期纯利 {QT:1U\.  
anticipated revenue 预期收入 - V:7j8  
anti-inflation measure 反通货膨胀措施 2~@Cj@P]  
anti-inflationary stance 反通货膨胀立场 "O%xQ N  
apparent deficit 表面赤字 +\Je B/F  
apparent financial solvency 表面偿债能力 }SGb`l  
apparent partner 表面合伙人 B`|H}KU  
application for personal assessment 个人入息课税申请书 jo"zdb  
application of fund 资金应用 +P=I4-?eX  
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 S,#UA%V"  
appointed actuary 委任精算师 ;uqi  
appointed auditor 委任核数师；委任审计师 &FDWlrGg  
appointed trustee 委任的受托人 uD4$<rSHb  
appointer 委任人 =]0AZ  
apportioned pro rata 按比例分摊 /?:q9Wy  
apportionment 分配；分摊
y&2O)z!B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Edl .R}&1  
apportionment formula 分摊方程式 I0OfK3!^  
apportionment of estate duty 遗产税的分摊 6"V86b0)h}  
appraisal 估价；评估 zmU>   
appreciable growth 可观增长 `YK#m4gc  
appreciable impact 显着影响 z?(QM:  
appreciable increase 可观增长 yu=(m~KX   
appreciation 增值；升值 K[9{]$(Z  
appreciation against other currencies 相对其他货币升值 19 i[DR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ce_l\J8G  
appreciation tax 增值税 Bmi9U  
appropriation 拨款；拨用；拨付 k;vhQ=  
appropriation account 拨款帐目 "=*  
Appropriation Bill 拨款法案 |$c~Jq  
appropriation-in-aid system 补助拨款办法 CK1gzIg>  
approved assets 核准资产 sT>l ?L  
approved basket stock 认可一篮子证券 d'b q#r  
approved budget 核准预算 YJBf~0r  
approved charitable donation 认可慈善捐款 t<znz
6  
approved charitable institution 认可慈善机构 c4L++
u#  
approved currency 核准货币；认可货币 MW)=l | G  
approved estimates 核准预算 $%5!CD1)  
approved estimates of expenditure 核准开支预算 E^t}p[s  
approved overseas insurer 核准海外保险人 6g'+1%O  
approved overseas trust company 核准海外信托公司 $~:|Vj5iZ\  
approved pooled investment fund 核准汇集投资基金 <O]B'Wc [  
approved provident fund scheme 认可公积金计划 P>ZIP* Gr  
approved provision 核准拨款 VY "i>Ae  
approved redeemable share 核准可赎回股份 41\V;yib  
approved regional stock 认可地区性证券 GD }i=TK  
approved retirement scheme 认可退休金计划 ]s~%1bd  
approved subordinated loan 核准附属贷款 7)y +QU]  
arbitrage 套戥；套汇；套利 \_3#%%z  
arbitrageur 套戥者；套汇者 ?4lDoP{  
arbitrary amount 临时款项  ehQ~+x  
arrangement 措施；安排；协定 d]Mjr2h  
arrears 欠款 4z!(!J)  
arrears of pay 欠付薪酬 &(rR
)cG  
arrears of revenue 逾期未收税款；逾期未收的帐项 Eb9{  
articles of association 组织章程；组织细则；组织章程细则 }G1hB#j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9E]7Etfw  
ascertainment of profit 确定利润 4$8\IJ7G  
"Asia Clear" “亚洲结算系统”