[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  kN=&"  
allotment notice 股份配售通知；配股通知 *}2L4]  
allotment of shares 股份分配 izP)t  
allowable 可获宽免；免税的 oq7G=8gTp  
allowable business loss 可扣除的营业亏损 <7P[) X_  
allowable expenses 可扣税的支出 fd[N]I3  
allowance 免税额；津贴；备抵；准备金 k`5I"-e  
allowance for debts 债项的免税额 \2@J^O1,  
allowance for depreciation by wear and tear 耗损折旧免税额 o
`f^m  
allowance for funeral expenses 殡殓费的免税额 Pn!~U] A$%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bK:U:vpYm  
allowance for repairs and outgoings 修葺及支出方面的免税额 _?-oPb  
allowance to debtor 给债务人的津贴 tV!?Ol  
alteration of capital 资本更改 g8O6 b  
alternate trustee 候补受托人 *2 Pr1U  
amalgamation 合并 V'9.l6l   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gqS9{K(f  
ambit of charges 征税范围；收费范围 'K4FS (
q  
amended valuation 经修订的估值 6R45 +<.  
American Commodities Exchange 美国商品交易所 !(lcUdBd  
American Express Bank Limited 美国运通银行 Q:b0M11QR  
American Stock Exchange 美国证券交易所 ROFZ*@CH<  
amortization 摊销 |Gic79b  
amount due from banks 存放银行同业的款项 R;DU68R  
amount due from banks abroad 存放海外银行同业的款项 4r(0+SO  
amount due from holding companies 控股公司欠款 r w!jmvHE&  
amount due from local banks 存放本港银行同业的款项 4&W?:=H2  
amount due to banks 银行同业的存款 #Hrzk!&9  
amount due to banks abroad 海外银行同业的存款 /\%<VBx ?q  
amount due to holding companies 控股公司存款 1<ag=D`F_"  
amount due to local banks 本港银行同业的存款 JP8}+  
amount due to outport banks 外埠银行同业的存款 %u! =<yn'  
amount for note issue 发行纸币的款额 Db"mq'vT  
amount of bond 担保契据的款额 c)#P}Ai  
amount of consideration 代价款额 =TD`Pet  
amount of contribution 供款数额 Ef]Hpjvp  
amount of indebtedness 负债款额 e|Ri  
amount of principal of the loan 贷款本金额 oPi>]#X  
amount of rates chargeable 应征差饷数额 w(@r-2D"  
amount of share capital 股本额 J+/}m}bx  
amount of sums assured 承保款额 G(t:s5:  
amount of variation 变动幅度 x3ZF6)@  
amount of vote 拨款数额 F` ybe\  
amount payable 应付款额 ;TL.QN/l  
amount receivable 应收款额 )R7Sh51P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !AwMD  
analysis 分析 D[+LU(  
ancillary risk 附属风险 2j+w5KvU  
annual account 周年帐目；周年帐目报表；年度决算；年结 CNN9a7  
annual accounting date 年结日期 "0HUaU,
e  
annual allowance 每年免税额；年积金；年度津贴；年津 Om*QN]lGq  
annual balance 年度余额 DMUirA;  
annual disposable income 每年可动用收入 [rx9gOOa&  
annual estimates 周年预算 tLu&3<%  
annual fee 年费 LwB1~fF  
annual general meeting 周年大会 MhN;GMH  
annual growth rate 年增率；每年增长率 ~kZdep^ ]  
annual long-term supplement 长期个案每年补助金 *
X.1b!
 
annual pensionable emolument 可供计算退休金的年薪 2iNLm6"  
annual report 年报 jz8u'y[n7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |<Ls;:5.  
annual return 周年报表；周年申报表；每年报税表格 zA5nr`  
Annual Return Rules 《周年报表规则》 nkHl;;WJ  
annual review of consumer prices 每年消费物价回顾 DZ|*hQU>K  
annual roll-forward basis 逐年延展方式 d<-f:}^k0  
annual salary 年薪 %O`@}Tg  
annual statement 年度报表；年度决算表 -K/+}4i3N  
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 |mtW)  
annuitant 年金受益人 $0[T<]{/?  
annuity 年金 C&z!="hMhR  
annuity contract 年金合约 ( e
Kgc  
annuity on human life 人寿年金 JX0M3|I=  
antecedent debt 先前的债项 b~zSsws.  
ante-dated cheque 倒填日期支票 R&cTMd  
anticipated expenditure 预期开支 l>\EkUT  
anticipated net profit 预期纯利 n=!T(Hk
  
anticipated revenue 预期收入 7 .29'  
anti-inflation measure 反通货膨胀措施 dWn6-es  
anti-inflationary stance 反通货膨胀立场 k'iiRRM  
apparent deficit 表面赤字 7 z   
apparent financial solvency 表面偿债能力 LtRRX@qJw  
apparent partner 表面合伙人 7$<pdayd  
application for personal assessment 个人入息课税申请书 |:S6Gp[\O  
application of fund 资金应用 eu5te0{G  
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 q=t!COS  
appointed actuary 委任精算师 b d 1^  
appointed auditor 委任核数师；委任审计师 `%Fp'`ZM$8  
appointed trustee 委任的受托人 q=3>ij{v  
appointer 委任人 p-$C*0{  
apportioned pro rata 按比例分摊 ;VLDXvGd  
apportionment 分配；分摊 PtkMzhX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WRZpu95v  
apportionment formula 分摊方程式 ;^/ruf[t  
apportionment of estate duty 遗产税的分摊 w Q[|D2;  
appraisal 估价；评估 2 `AdNt,  
appreciable growth 可观增长 o(ow{S@=4  
appreciable impact 显着影响 nZioFE}  
appreciable increase 可观增长 w>2lG3H<  
appreciation 增值；升值 J#`7!  
appreciation against other currencies 相对其他货币升值 _&, A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -f|/#1  
appreciation tax 增值税 >7BP}5`.;  
appropriation 拨款；拨用；拨付 =>'8<"M5z  
appropriation account 拨款帐目 [R4#bl  
Appropriation Bill 拨款法案 !`_f  
appropriation-in-aid system 补助拨款办法 I7vP*YE 7F  
approved assets 核准资产 Fizrsr 6%  
approved basket stock 认可一篮子证券 \hX,z =  
approved budget 核准预算 +nR("Il  
approved charitable donation 认可慈善捐款 .6gx|V+  
approved charitable institution 认可慈善机构 LGL;3EI  
approved currency 核准货币；认可货币 tz]0F5  
approved estimates 核准预算 Y@ v][Q  
approved estimates of expenditure 核准开支预算 &m--}  
approved overseas insurer 核准海外保险人 ()6%1zCO  
approved overseas trust company 核准海外信托公司 |&@q$d  
approved pooled investment fund 核准汇集投资基金 "\*)KH`C  
approved provident fund scheme 认可公积金计划 |va@&;#wf  
approved provision 核准拨款 ^x&x|ckR!  
approved redeemable share 核准可赎回股份 L9/'zhiZBx  
approved regional stock 认可地区性证券 /K!)}f(6  
approved retirement scheme 认可退休金计划 w}1IP-  
approved subordinated loan 核准附属贷款 vGyQ306  
arbitrage 套戥；套汇；套利 XI`_PQco  
arbitrageur 套戥者；套汇者 aX.BaK6I  
arbitrary amount 临时款项 \!-]$&,j4  
arrangement 措施；安排；协定 F,_cci`p  
arrears 欠款  DAq H  
arrears of pay 欠付薪酬 wA {)
9.  
arrears of revenue 逾期未收税款；逾期未收的帐项 I0Do %  
articles of association 组织章程；组织细则；组织章程细则 W\[E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Lx-%y
'P  
ascertainment of profit 确定利润 b!g)/%C  
"Asia Clear" “亚洲结算系统”