[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 r dG2| Tp  
allotment notice 股份配售通知；配股通知 F+y`4>x  
allotment of shares 股份分配 5 3+rpU_  
allowable 可获宽免；免税的 ]E8<;t)#  
allowable business loss 可扣除的营业亏损 $E_vCB_  
allowable expenses 可扣税的支出 lbuW*)  
allowance 免税额；津贴；备抵；准备金 r5qx! >  
allowance for debts 债项的免税额 rs<&x(=Hv  
allowance for depreciation by wear and tear 耗损折旧免税额 W0T i ^@  
allowance for funeral expenses 殡殓费的免税额 dV=5_wXZ$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -S3+ h$Y8  
allowance for repairs and outgoings 修葺及支出方面的免税额 pA,EUh|H  
allowance to debtor 给债务人的津贴 (yTz^o$t|  
alteration of capital 资本更改 1 GHgwT  
alternate trustee 候补受托人 QKaj4?p$|S  
amalgamation 合并 2:5gMt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K,,@',  
ambit of charges 征税范围；收费范围 ~md|k  
amended valuation 经修订的估值 oY6|h3T=Q$  
American Commodities Exchange 美国商品交易所 q{+poVX  
American Express Bank Limited 美国运通银行 a*8.^SdzR  
American Stock Exchange 美国证券交易所 #`L}.  
amortization 摊销 #|_UA}Y  
amount due from banks 存放银行同业的款项 bq&S?! =s  
amount due from banks abroad 存放海外银行同业的款项 &@iF!D\u  
amount due from holding companies 控股公司欠款 = SJF\Z  
amount due from local banks 存放本港银行同业的款项 f]A6Mx6  
amount due to banks 银行同业的存款 Y&!]I84]  
amount due to banks abroad 海外银行同业的存款 )?IA`7X  
amount due to holding companies 控股公司存款 -hR\
Y2?  
amount due to local banks 本港银行同业的存款 w~KBk)!*  
amount due to outport banks 外埠银行同业的存款 4Hpu EV8Q  
amount for note issue 发行纸币的款额 >h( rd1  
amount of bond 担保契据的款额 3XlnI:w=  
amount of consideration 代价款额 Hi" n GH  
amount of contribution 供款数额 HN~4-6[q  
amount of indebtedness 负债款额 /\$|D&e  
amount of principal of the loan 贷款本金额 p}zk&`  
amount of rates chargeable 应征差饷数额 W#\};
P  
amount of share capital 股本额 Y6%OV?}v!  
amount of sums assured 承保款额 _ *s  
amount of variation 变动幅度 r~fl=2>yQ  
amount of vote 拨款数额 jMWwu+w  
amount payable 应付款额 `0XbV A  
amount receivable 应收款额 3N*C]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !
=:MG#p  
analysis 分析 K}/`YDu  
ancillary risk 附属风险 WCl;#=  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ci9wF(<k  
annual accounting date 年结日期 5{/Pn%5  
annual allowance 每年免税额；年积金；年度津贴；年津 @=#s~3  
annual balance 年度余额 8 Y~T$Yj^  
annual disposable income 每年可动用收入 C^=gZ 6m  
annual estimates 周年预算 j~f 7WJ  
annual fee 年费 1nTaKK q  
annual general meeting 周年大会 a&aIkD  
annual growth rate 年增率；每年增长率 4x?u5L 9o  
annual long-term supplement 长期个案每年补助金 L\b_,'I  
annual pensionable emolument 可供计算退休金的年薪 x Bw.M{  
annual report 年报 2LH;d`H[0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &Wz:-G7<n  
annual return 周年报表；周年申报表；每年报税表格 $<% nt  
Annual Return Rules 《周年报表规则》 Bo \v-97  
annual review of consumer prices 每年消费物价回顾 K}3"K
C  
annual roll-forward basis 逐年延展方式 #I~dv{RX  
annual salary 年薪 Ul0<Zxv  
annual statement 年度报表；年度决算表 il%tu<E#J~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >P"/nS"nn  
annuitant 年金受益人 +Qb/:xQu  
annuity 年金 }e=GvWGa  
annuity contract 年金合约 Eq;frnw>q  
annuity on human life 人寿年金 J7^T!7V.  
antecedent debt 先前的债项 c!wB'~MS#  
ante-dated cheque 倒填日期支票 w/W?/1P>q  
anticipated expenditure 预期开支 p)&\>   
anticipated net profit 预期纯利 uOqDJM'RM  
anticipated revenue 预期收入 3Cu oBb8  
anti-inflation measure 反通货膨胀措施 }gRLW2&mR>  
anti-inflationary stance 反通货膨胀立场 XXmu|h  
apparent deficit 表面赤字 6-}e-H  
apparent financial solvency 表面偿债能力 t U=b~  
apparent partner 表面合伙人 [y;ZbfMP|o  
application for personal assessment 个人入息课税申请书 Ki;5 =)  
application of fund 资金应用 tS|zf,7  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Tm.w+@  
appointed actuary 委任精算师 6;XpLivP7  
appointed auditor 委任核数师；委任审计师 > 0)`uJ  
appointed trustee 委任的受托人 |RXC;zt9s  
appointer 委任人 Xtnmh)'K~#  
apportioned pro rata 按比例分摊 .T wF] v  
apportionment 分配；分摊 !-nm7Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qA/3uA!z  
apportionment formula 分摊方程式
W%Q>< 'c  
apportionment of estate duty 遗产税的分摊 &YP>"<  
appraisal 估价；评估 l8us6  
appreciable growth 可观增长 '6J$X-  
appreciable impact 显着影响 yZaDNc9'  
appreciable increase 可观增长 IVODR   
appreciation 增值；升值 abP?D
j&  
appreciation against other currencies 相对其他货币升值 *]?YvY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D|'Z c&  
appreciation tax 增值税 e; r-}U  
appropriation 拨款；拨用；拨付 _!1c.[\T  
appropriation account 拨款帐目 |sM#g1D@  
Appropriation Bill 拨款法案 m?G+#k;K  
appropriation-in-aid system 补助拨款办法 \ jdO,-(  
approved assets 核准资产 ZaindX{.1  
approved basket stock 认可一篮子证券 ?+o7Y1 k,  
approved budget 核准预算 LOkDx2@g  
approved charitable donation 认可慈善捐款 oioN0EuDk  
approved charitable institution 认可慈善机构 tO3B_zC  
approved currency 核准货币；认可货币 wk/U"@lq  
approved estimates 核准预算 A~SSu.L@  
approved estimates of expenditure 核准开支预算 W\Y 4%y}  
approved overseas insurer 核准海外保险人 481u1  
approved overseas trust company 核准海外信托公司 9 NSYrIQ"  
approved pooled investment fund 核准汇集投资基金 vu >@_hv  
approved provident fund scheme 认可公积金计划 :8T@96]P  
approved provision 核准拨款 '-TFrNO;h  
approved redeemable share 核准可赎回股份 PMZzzZ  
approved regional stock 认可地区性证券 ~3]8f0^%m  
approved retirement scheme 认可退休金计划 n:z>l,`C]  
approved subordinated loan 核准附属贷款 vB4qJ{f  
arbitrage 套戥；套汇；套利 W7>_nK+g?  
arbitrageur 套戥者；套汇者 f\w4F'^tj  
arbitrary amount 临时款项 /^ 7 9|$E  
arrangement 措施；安排；协定 rVmO/Y#Hx$  
arrears 欠款 sOenR6J<$  
arrears of pay 欠付薪酬 o:ob1G[p%  
arrears of revenue 逾期未收税款；逾期未收的帐项 KJZY.7  
articles of association 组织章程；组织细则；组织章程细则 2mG?ve%m)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ueo3i1  
ascertainment of profit 确定利润 jZyh   
"Asia Clear" “亚洲结算系统”