[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 X9DM^tt  
allotment notice 股份配售通知；配股通知 kT>r<`rt  
allotment of shares 股份分配 <[/PyNYK  
allowable 可获宽免；免税的 $hyqYp"/;  
allowable business loss 可扣除的营业亏损 -qs(2^  
allowable expenses 可扣税的支出 r94j+$7  
allowance 免税额；津贴；备抵；准备金 s+(l7xH$  
allowance for debts 债项的免税额 :Pj W:]  
allowance for depreciation by wear and tear 耗损折旧免税额 QQ5
lW  
allowance for funeral expenses 殡殓费的免税额 xYT#!K1*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =I+l=;05Rd  
allowance for repairs and outgoings 修葺及支出方面的免税额 |E"Xavi>  
allowance to debtor 给债务人的津贴 Xs{:[vRW  
alteration of capital 资本更改 `4$4bXrP'  
alternate trustee 候补受托人 2Px$0&VN  
amalgamation 合并 v; je
<DT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L`<T'3G  
ambit of charges 征税范围；收费范围 Fl8w7LcF7  
amended valuation 经修订的估值 4jDs0Hn"  
American Commodities Exchange 美国商品交易所 \.K\YAM<  
American Express Bank Limited 美国运通银行 L"Qh_+   
American Stock Exchange 美国证券交易所 E1$Hu
{  
amortization 摊销 N |OMj%Uk  
amount due from banks 存放银行同业的款项 Gr`MGQ,  
amount due from banks abroad 存放海外银行同业的款项 E.
?E~ }z  
amount due from holding companies 控股公司欠款 UY?i E=  
amount due from local banks 存放本港银行同业的款项 '*o7_Ez-{  
amount due to banks 银行同业的存款 J-@o@!o  
amount due to banks abroad 海外银行同业的存款 ckH$E%j
 
amount due to holding companies 控股公司存款 "3U{h]  
amount due to local banks 本港银行同业的存款 V%X:1 8j  
amount due to outport banks 外埠银行同业的存款 Vy?R/ Uu  
amount for note issue 发行纸币的款额 Qx6,>'Qk'  
amount of bond 担保契据的款额 Sb@{f<3E  
amount of consideration 代价款额 NqQM!B]  
amount of contribution 供款数额 2LhfXBWf  
amount of indebtedness 负债款额 $[HcHnf  
amount of principal of the loan 贷款本金额 Oz4,Y+[#  
amount of rates chargeable 应征差饷数额 2VoEQ  
amount of share capital 股本额 [u`17hyX  
amount of sums assured 承保款额 Ov0O# `  
amount of variation 变动幅度 5Z4(J?n  
amount of vote 拨款数额 [4K9|/J  
amount payable 应付款额 h,!G7V  
amount receivable 应收款额 aB$y+`f)@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &cv@Kihq(  
analysis 分析 ``2QOu 1  
ancillary risk 附属风险 1q}u?7nnSG  
annual account 周年帐目；周年帐目报表；年度决算；年结 aTL8l.c2  
annual accounting date 年结日期 2uJNc!&  
annual allowance 每年免税额；年积金；年度津贴；年津 FR@PhMUS  
annual balance 年度余额 fD 3jwPL  
annual disposable income 每年可动用收入 Rye~w6  
annual estimates 周年预算 (<d&B
V-"  
annual fee 年费 =Do3#Xe2V  
annual general meeting 周年大会 2$j Ot}  
annual growth rate 年增率；每年增长率 z*NC?\  
annual long-term supplement 长期个案每年补助金 X]&;8  
annual pensionable emolument 可供计算退休金的年薪 ;Sx'O  
annual report 年报 +
q`rz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Vid{6?7kh  
annual return 周年报表；周年申报表；每年报税表格 S:2u3th7  
Annual Return Rules 《周年报表规则》 ${E[pT  
annual review of consumer prices 每年消费物价回顾 5vUz  
annual roll-forward basis 逐年延展方式 Q+u#?['  
annual salary 年薪 n!l./>N  
annual statement 年度报表；年度决算表 V. bH$@ej  
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 7q2"b?|h  
annuitant 年金受益人 *1o+o$hY2  
annuity 年金 T$.-{I  
annuity contract 年金合约 zT4ulXN  
annuity on human life 人寿年金 v0hfY   
antecedent debt 先前的债项 ['}^;Y?*o  
ante-dated cheque 倒填日期支票 xM'S ;Sg  
anticipated expenditure 预期开支 4I:JaRT d  
anticipated net profit 预期纯利 (IWix){  
anticipated revenue 预期收入 MWn L#!  
anti-inflation measure 反通货膨胀措施 2l[A=Z  
anti-inflationary stance 反通货膨胀立场 WFeMr%Zqh>  
apparent deficit 表面赤字 ;}>g1&q  
apparent financial solvency 表面偿债能力 &JXHDpd$a^  
apparent partner 表面合伙人 K9I,Q$&xX  
application for personal assessment 个人入息课税申请书 avxn}*:X.  
application of fund 资金应用  i_E#cU  
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 5|~r{w)9  
appointed actuary 委任精算师 Hh/ -^G  
appointed auditor 委任核数师；委任审计师 e?? {&[  
appointed trustee 委任的受托人 F~Z0  
appointer 委任人 \9| ]  
apportioned pro rata 按比例分摊 *a4b`HRT  
apportionment 分配；分摊 (/x@W`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WRcFE<  
apportionment formula 分摊方程式 Zs5I?R1e8  
apportionment of estate duty 遗产税的分摊 |IcxegE  
appraisal 估价；评估 2YE]?!   
appreciable growth 可观增长 P8,
{k  
appreciable impact 显着影响 /c$Ht  
appreciable increase 可观增长 q@MjeGs%  
appreciation 增值；升值 MVeQ5c(  
appreciation against other currencies 相对其他货币升值 R !%m5Q?5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kX ,FQG>  
appreciation tax 增值税 d-N"mI-  
appropriation 拨款；拨用；拨付  oRbYna?J  
appropriation account 拨款帐目 iQ]c k-  
Appropriation Bill 拨款法案 $vGEY7,  
appropriation-in-aid system 补助拨款办法 4Jk}/_  
approved assets 核准资产 _!^FW%  
approved basket stock 认可一篮子证券 JbC\l  
approved budget 核准预算 w)m0Z4*  
approved charitable donation 认可慈善捐款 ;~@PYIp  
approved charitable institution 认可慈善机构 +|"n4iZ!)  
approved currency 核准货币；认可货币 ;`of'9|  
approved estimates 核准预算 GY$?^&OO>  
approved estimates of expenditure 核准开支预算 nog\,NT  
approved overseas insurer 核准海外保险人 '3u]-GU2_  
approved overseas trust company 核准海外信托公司 hTtp-e`  
approved pooled investment fund 核准汇集投资基金 U)w|GrxX  
approved provident fund scheme 认可公积金计划 2-E71-J  
approved provision 核准拨款 bq6{ty"  
approved redeemable share 核准可赎回股份  wpdEI(  
approved regional stock 认可地区性证券 ?-F'0-t4%  
approved retirement scheme 认可退休金计划 33KPo0g7  
approved subordinated loan 核准附属贷款 {
5tEs v  
arbitrage 套戥；套汇；套利 8(_g]u#B;  
arbitrageur 套戥者；套汇者 '5,,XhP  
arbitrary amount 临时款项 K<L%@[gi  
arrangement 措施；安排；协定 F",abp!  
arrears 欠款 &?g!}Ky \  
arrears of pay 欠付薪酬 :XQ   
arrears of revenue 逾期未收税款；逾期未收的帐项
|16BidWi  
articles of association 组织章程；组织细则；组织章程细则 IV)W|/.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F. oP! r  
ascertainment of profit 确定利润 ]ifHA# z`~  
"Asia Clear" “亚洲结算系统”