[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 bm poptfL  
allotment notice 股份配售通知；配股通知 Z
;y(D_;_  
allotment of shares 股份分配 5x"eM=  
allowable 可获宽免；免税的 =2@
V}  
allowable business loss 可扣除的营业亏损 0.[t
EnLZ  
allowable expenses 可扣税的支出 ~P BJ~j+G  
allowance 免税额；津贴；备抵；准备金 89x;~D1  
allowance for debts 债项的免税额 \V#
fl  
allowance for depreciation by wear and tear 耗损折旧免税额 &%`WXe-`R  
allowance for funeral expenses 殡殓费的免税额 GH \ Sy  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8.:WMH`  
allowance for repairs and outgoings 修葺及支出方面的免税额 4L_)@n}  
allowance to debtor 给债务人的津贴
e}+Zj'5  
alteration of capital 资本更改 Wv||9[Rd  
alternate trustee 候补受托人 b|-S;cw  
amalgamation 合并 F:og:[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !Ahxi);a  
ambit of charges 征税范围；收费范围 ^yX>
^1  
amended valuation 经修订的估值 "hk {"0E  
American Commodities Exchange 美国商品交易所 r{KQ3j9O  
American Express Bank Limited 美国运通银行 <$u\PJF7_^  
American Stock Exchange 美国证券交易所 s
YbmL`{  
amortization 摊销 Mc&Fj1h5  
amount due from banks 存放银行同业的款项 E=V p%08(  
amount due from banks abroad 存放海外银行同业的款项 ; !A=YXB  
amount due from holding companies 控股公司欠款 ]$=#:uf  
amount due from local banks 存放本港银行同业的款项 OT0IGsJ"'  
amount due to banks 银行同业的存款 oFGWI#]ts>  
amount due to banks abroad 海外银行同业的存款 ?,i}Qr [Q  
amount due to holding companies 控股公司存款 ~=Q^]y,  
amount due to local banks 本港银行同业的存款 {&J~P&,k  
amount due to outport banks 外埠银行同业的存款 wXtp(YwlH  
amount for note issue 发行纸币的款额 adPd}rt;  
amount of bond 担保契据的款额 GT<!e]=6  
amount of consideration 代价款额 X'U~g$"(+  
amount of contribution 供款数额 M@o^V(j  
amount of indebtedness 负债款额 =*R6O,  
amount of principal of the loan 贷款本金额 p-r[M5;-^Q  
amount of rates chargeable 应征差饷数额 R?IRE91 :  
amount of share capital 股本额 n,d)Wwe_`y  
amount of sums assured 承保款额 \ef:H&r  
amount of variation 变动幅度 BOWBD@y  
amount of vote 拨款数额 CXi[$nF3  
amount payable 应付款额 !hFhw1  
amount receivable 应收款额 loC~wm%Ql  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W>5[_d  
analysis 分析 5+Ao.3Xn  
ancillary risk 附属风险 }|%1LL^pB  
annual account 周年帐目；周年帐目报表；年度决算；年结 53 -Owjpx  
annual accounting date 年结日期 {A'
*3(8  
annual allowance 每年免税额；年积金；年度津贴；年津 #;f50j!r  
annual balance 年度余额 AvP
PsN0  
annual disposable income 每年可动用收入 F0~<p[9Nx  
annual estimates 周年预算 Mo5b @ [  
annual fee 年费 l))Q/8H  
annual general meeting 周年大会 Z&79: 9=#>  
annual growth rate 年增率；每年增长率 l u8*+.V  
annual long-term supplement 长期个案每年补助金 `2hg?(ul  
annual pensionable emolument 可供计算退休金的年薪 |#s
Oa  
annual report 年报 xP,b/T#a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 NWP!V@ WG  
annual return 周年报表；周年申报表；每年报税表格 Y2;2Exp^  
Annual Return Rules 《周年报表规则》 i4]oE&
G  
annual review of consumer prices 每年消费物价回顾 g+5c"Yk+u~  
annual roll-forward basis 逐年延展方式 ;s;3cC!  
annual salary 年薪 tt#dO@G#Fe  
annual statement 年度报表；年度决算表 [Ky3WppR  
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 R8_I ASs  
annuitant 年金受益人 l*6Zh"o:  
annuity 年金 SZEi+CRs0  
annuity contract 年金合约 aHVzBcCPh  
annuity on human life 人寿年金 %pxO<O  
antecedent debt 先前的债项 /M+Du,  
ante-dated cheque 倒填日期支票 =~k c7f{  
anticipated expenditure 预期开支 :m(DRD  
anticipated net profit 预期纯利 Mc<u?H  
anticipated revenue 预期收入 +<
j7^AEG  
anti-inflation measure 反通货膨胀措施 1Qu@pb^  
anti-inflationary stance 反通货膨胀立场 ^5.XQ0n  
apparent deficit 表面赤字 X6",Xr!{  
apparent financial solvency 表面偿债能力 n_3R Q6  
apparent partner 表面合伙人 B]@25  
application for personal assessment 个人入息课税申请书 yIrJaS-  
application of fund 资金应用 &w#!
 
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 Fs].Fa  
appointed actuary 委任精算师 AYgXqmH~+  
appointed auditor 委任核数师；委任审计师 o8Gygi5  
appointed trustee 委任的受托人 N+h05`  
appointer 委任人 !?(7g2NP)  
apportioned pro rata 按比例分摊 4(|yl^w  
apportionment 分配；分摊 tq}45{FH3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5nUJ9sqA  
apportionment formula 分摊方程式 -^5467  
apportionment of estate duty 遗产税的分摊 : nQlS  
appraisal 估价；评估 i'7+ ?YL  
appreciable growth 可观增长 ,wwO0,
"y7  
appreciable impact 显着影响 T!8^R|!a6  
appreciable increase 可观增长 An$2='=/  
appreciation 增值；升值 Z*q9vX  
appreciation against other currencies 相对其他货币升值 @phVfP"M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'gvR ?[!t  
appreciation tax 增值税 l6y}>]  
appropriation 拨款；拨用；拨付 FO5a<6
 
appropriation account 拨款帐目 aL( hWE  
Appropriation Bill 拨款法案 XzHR^^;u"*  
appropriation-in-aid system 补助拨款办法 o`,~#P|  
approved assets 核准资产 0z8?6~M;<  
approved basket stock 认可一篮子证券 ?%h$deJ  
approved budget 核准预算 z@i4   
approved charitable donation 认可慈善捐款 2S{P(B  
approved charitable institution 认可慈善机构 TK fN`6  
approved currency 核准货币；认可货币 EU%,tp   
approved estimates 核准预算 )63 $,y-;$  
approved estimates of expenditure 核准开支预算 ,-4NSli  
approved overseas insurer 核准海外保险人 $2Whb!7Z(  
approved overseas trust company 核准海外信托公司 {]< G=]'  
approved pooled investment fund 核准汇集投资基金 !g9k9 l  
approved provident fund scheme 认可公积金计划 \&5V';  
approved provision 核准拨款 eHyUY&N/  
approved redeemable share 核准可赎回股份 WJ25fTsG  
approved regional stock 认可地区性证券 Wn'a'  
approved retirement scheme 认可退休金计划 bI55G#1G  
approved subordinated loan 核准附属贷款 =FrB{Eu  
arbitrage 套戥；套汇；套利 qcS.=Cj?)  
arbitrageur 套戥者；套汇者 O\ZC$XF  
arbitrary amount 临时款项 ];OvV ,*  
arrangement 措施；安排；协定 P[2!D)A  
arrears 欠款 rG}e\ziKuj  
arrears of pay 欠付薪酬 IT1YF.i  
arrears of revenue 逾期未收税款；逾期未收的帐项 x,!Dd  
articles of association 组织章程；组织细则；组织章程细则 n^Ca?|} ,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YV<y-,Io  
ascertainment of profit 确定利润 9%"7~YCDas  
"Asia Clear" “亚洲结算系统”