[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 SiLW[JXd  
allotment notice 股份配售通知；配股通知 m4mE7Wn.3  
allotment of shares 股份分配 0[MYQl`  
allowable 可获宽免；免税的 "b} mVrFh  
allowable business loss 可扣除的营业亏损 [eX ]x  
allowable expenses 可扣税的支出 m\6/:~qWW  
allowance 免税额；津贴；备抵；准备金 IfK~~XYG  
allowance for debts 债项的免税额 Jka>Er  
allowance for depreciation by wear and tear 耗损折旧免税额 heVkCM :  
allowance for funeral expenses 殡殓费的免税额 XQ#K1Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^65I, Z"  
allowance for repairs and outgoings 修葺及支出方面的免税额 )}ev;37<C  
allowance to debtor 给债务人的津贴 g#J`7n  
alteration of capital 资本更改 )+G"57p  
alternate trustee 候补受托人 + >Wo:kp3  
amalgamation 合并 'C1l P)S5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xyp{_ MZ  
ambit of charges 征税范围；收费范围 sQJ\{'g  
amended valuation 经修订的估值 7Sx|n}a-3  
American Commodities Exchange 美国商品交易所 2J7|y\N,  
American Express Bank Limited 美国运通银行 SqM>xm  
American Stock Exchange 美国证券交易所 uJw?5kEbv<  
amortization 摊销 aM}9ZurI  
amount due from banks 存放银行同业的款项 *f [5rr4  
amount due from banks abroad 存放海外银行同业的款项 +A| Bc~2!  
amount due from holding companies 控股公司欠款 M/N8bIC! Q  
amount due from local banks 存放本港银行同业的款项 +\eJxyO  
amount due to banks 银行同业的存款 l0qaTpn  
amount due to banks abroad 海外银行同业的存款 F9fLJol  
amount due to holding companies 控股公司存款 uvId],dQ5  
amount due to local banks 本港银行同业的存款 #e'>9T  
amount due to outport banks 外埠银行同业的存款 VOEV[?>ss  
amount for note issue 发行纸币的款额 2n<Mu Q]  
amount of bond 担保契据的款额 yw^P
ok5.  
amount of consideration 代价款额 5\Q Tm;  
amount of contribution 供款数额 my (@~'  
amount of indebtedness 负债款额 !oWB5x~:P  
amount of principal of the loan 贷款本金额 {VcRur}&Y8  
amount of rates chargeable 应征差饷数额 [o)K1>>7  
amount of share capital 股本额 7%*#M#
(T  
amount of sums assured 承保款额 s L^+$Mq6  
amount of variation 变动幅度 F.[%0b E  
amount of vote 拨款数额 r48|C{je-  
amount payable 应付款额 $ev+0m_  
amount receivable 应收款额 yf&g
\ke  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V]7/hN-Y}  
analysis 分析 1djZ5`+  
ancillary risk 附属风险 1d5%(:@  
annual account 周年帐目；周年帐目报表；年度决算；年结 & l>nzJ5?  
annual accounting date 年结日期 6G8No-#y  
annual allowance 每年免税额；年积金；年度津贴；年津 orGMzC2  
annual balance 年度余额 2bt>t[0ad  
annual disposable income 每年可动用收入 k@4N7}  
annual estimates 周年预算 F>fCp  
annual fee 年费 @j!,8JQEd  
annual general meeting 周年大会 Z-iU7 O  
annual growth rate 年增率；每年增长率 X +`Dg::  
annual long-term supplement 长期个案每年补助金 %_(vSpk  
annual pensionable emolument 可供计算退休金的年薪 R"B{IWQi  
annual report 年报 R(1:I@<?E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3=O [Q:8  
annual return 周年报表；周年申报表；每年报税表格 6S`_L  
Annual Return Rules 《周年报表规则》 )|~K&qn`  
annual review of consumer prices 每年消费物价回顾 on_h'?2  
annual roll-forward basis 逐年延展方式 1j?P$%p  
annual salary 年薪 f:>y'#P  
annual statement 年度报表；年度决算表 )U&9d   
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 Z/Rp?Jz\j/  
annuitant 年金受益人 .S k+"iH 5  
annuity 年金 z?byNd8  
annuity contract 年金合约 dbf<k%i6  
annuity on human life 人寿年金 (xfc_h*xA  
antecedent debt 先前的债项 ha :l-<a  
ante-dated cheque 倒填日期支票 [JOa^U=  
anticipated expenditure 预期开支 m{IlRf'  
anticipated net profit 预期纯利 V:\:[KcL^  
anticipated revenue 预期收入 PCT&d)}  
anti-inflation measure 反通货膨胀措施 q/s-".%P  
anti-inflationary stance 反通货膨胀立场 m$vq%[/#  
apparent deficit 表面赤字 )N.3Q1g-  
apparent financial solvency 表面偿债能力 25X|N=}   
apparent partner 表面合伙人 Zbczbnj  
application for personal assessment 个人入息课税申请书 UmR)L!QT8  
application of fund 资金应用 vk7IqlEQ  
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 VVJ0?G (?  
appointed actuary 委任精算师 f"Sp.'@  
appointed auditor 委任核数师；委任审计师 j.=:S;  
appointed trustee 委任的受托人 *AH`ob}  
appointer 委任人 cv'8_3  
apportioned pro rata 按比例分摊 [ V.67_~  
apportionment 分配；分摊 Phn^0 iF
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6z\!lOVjb  
apportionment formula 分摊方程式 9D3W_eIc  
apportionment of estate duty 遗产税的分摊 .j4y0dh33  
appraisal 估价；评估 UC`h o%OBF  
appreciable growth 可观增长 <*5S7)]BP  
appreciable impact 显着影响  2E*=EjGV  
appreciable increase 可观增长 IdmP!(u  
appreciation 增值；升值 d"|_NG`vr  
appreciation against other currencies 相对其他货币升值 m ERkC,$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nCYz];".  
appreciation tax 增值税 SeHrj&5U  
appropriation 拨款；拨用；拨付 Wl| i$L)7  
appropriation account 拨款帐目 9vRLM*9|  
Appropriation Bill 拨款法案 *7AB0y0k  
appropriation-in-aid system 补助拨款办法 aO{@.  
approved assets 核准资产 O=%Ht-kOc  
approved basket stock 认可一篮子证券 f ,e]jw@  
approved budget 核准预算 xp|1yud  
approved charitable donation 认可慈善捐款 Xt$qjtVM  
approved charitable institution 认可慈善机构 6ALjM-t=V  
approved currency 核准货币；认可货币 6u_i>z  
approved estimates 核准预算
6,q0F*q  
approved estimates of expenditure 核准开支预算 bF _]j
/  
approved overseas insurer 核准海外保险人 @Ou H=<YN  
approved overseas trust company 核准海外信托公司 ct\msG }b:  
approved pooled investment fund 核准汇集投资基金 !oH{=.w  
approved provident fund scheme 认可公积金计划 |k}<Zz1UM  
approved provision 核准拨款 h1~h&F?  
approved redeemable share 核准可赎回股份 OU{c|O  
approved regional stock 认可地区性证券 d(^8#4  
approved retirement scheme 认可退休金计划 []>rYZ9bv  
approved subordinated loan 核准附属贷款 wR_mJMk_  
arbitrage 套戥；套汇；套利 ;1&"]N%  
arbitrageur 套戥者；套汇者 SPqJ [F  
arbitrary amount 临时款项 -nGcm"'6F  
arrangement 措施；安排；协定 b%
lH=u  
arrears 欠款 +3o vO$g  
arrears of pay 欠付薪酬 ZX/FIxpy  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;Z*rY?v  
articles of association 组织章程；组织细则；组织章程细则 "G%S m")  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n
n F  
ascertainment of profit 确定利润 %U{6 `m  
"Asia Clear" “亚洲结算系统”