[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 ;u2[Ww~k  
allotment notice 股份配售通知；配股通知 M ygCg(h  
allotment of shares 股份分配 !td!">r46e  
allowable 可获宽免；免税的 K28L(4)  
allowable business loss 可扣除的营业亏损 V[.{cY?6  
allowable expenses 可扣税的支出 R2)@Q  
allowance 免税额；津贴；备抵；准备金 'dj3y/ k%  
allowance for debts 债项的免税额 4u5j 7`O  
allowance for depreciation by wear and tear 耗损折旧免税额 (XOz_K6c%K  
allowance for funeral expenses 殡殓费的免税额 6[t<g=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 NCk-[I?R  
allowance for repairs and outgoings 修葺及支出方面的免税额 29:2Xu i  
allowance to debtor 给债务人的津贴 ^JY {<  
alteration of capital 资本更改 xsZN@hT  
alternate trustee 候补受托人 |)7K(R)(=  
amalgamation 合并 %E%=Za  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0L>3i8'  
ambit of charges 征税范围；收费范围 'ON/WKJr|W  
amended valuation 经修订的估值 Ny"9!3V   
American Commodities Exchange 美国商品交易所 9'(_*KSH  
American Express Bank Limited 美国运通银行 rai'x/Ut}+  
American Stock Exchange 美国证券交易所 T.#_v#oM  
amortization 摊销 UA.Tp[u  
amount due from banks 存放银行同业的款项 `*U@d%a  
amount due from banks abroad 存放海外银行同业的款项 ]{tWfv|Xg8  
amount due from holding companies 控股公司欠款 bm;iX*~  
amount due from local banks 存放本港银行同业的款项 Gm- "?4(  
amount due to banks 银行同业的存款 OXLB{|hH80  
amount due to banks abroad 海外银行同业的存款 Uv59 XF$  
amount due to holding companies 控股公司存款 72|gzm  
amount due to local banks 本港银行同业的存款 oN}\bK  
amount due to outport banks 外埠银行同业的存款 z_(l]Ern}  
amount for note issue 发行纸币的款额 }P2*MrkcHB  
amount of bond 担保契据的款额 yl>^QMmo  
amount of consideration 代价款额 g(P7CX+y  
amount of contribution 供款数额 -(57C*#ap  
amount of indebtedness 负债款额 (l
wV(M  
amount of principal of the loan 贷款本金额 6`9QGi,)  
amount of rates chargeable 应征差饷数额 "0!#De  
amount of share capital 股本额 ZvuY]=^3  
amount of sums assured 承保款额 Cnpl0rV~5  
amount of variation 变动幅度 5JOfJ$(n  
amount of vote 拨款数额 ULew ~j  
amount payable 应付款额 @IL@|Srs8  
amount receivable 应收款额 ,GWa3.&.d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Gh_5$@ hF  
analysis 分析 00
84`&Ki  
ancillary risk 附属风险 QY+{ OCB  
annual account 周年帐目；周年帐目报表；年度决算；年结 1N),k5I  
annual accounting date 年结日期 ${Lrj}93  
annual allowance 每年免税额；年积金；年度津贴；年津 tLJ 7tnB  
annual balance 年度余额 u9;3Xn8  
annual disposable income 每年可动用收入 ]oix))'n  
annual estimates 周年预算  ~H''RzN  
annual fee 年费 |%4nU#GoB  
annual general meeting 周年大会 uEPm[o yX  
annual growth rate 年增率；每年增长率 fe4/[S{a   
annual long-term supplement 长期个案每年补助金 5@.8O
VPz  
annual pensionable emolument 可供计算退休金的年薪 PM*lnd#J  
annual report 年报 wOUCe#P|r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $I`,nN  
annual return 周年报表；周年申报表；每年报税表格 }!g$k  $y  
Annual Return Rules 《周年报表规则》 eI2041z  
annual review of consumer prices 每年消费物价回顾 (QFZM"G  
annual roll-forward basis 逐年延展方式 ^p4`o>  
annual salary 年薪 U;&s=M0[  
annual statement 年度报表；年度决算表 J{Ij  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0Wd5s{S  
annuitant 年金受益人 _u-tRHh|A  
annuity 年金 v'L"sgW6I  
annuity contract 年金合约 O0^Y1l  
annuity on human life 人寿年金 /pe.?Zd  
antecedent debt 先前的债项 Xj?LU7  
ante-dated cheque 倒填日期支票 ]mBlXE:Z  
anticipated expenditure 预期开支 -{3^~vW|<  
anticipated net profit 预期纯利 D{]w+  
anticipated revenue 预期收入 k;um Lyz  
anti-inflation measure 反通货膨胀措施 ]$K5
8C  
anti-inflationary stance 反通货膨胀立场 Jv2V@6a(  
apparent deficit 表面赤字 bA Y>o
 
apparent financial solvency 表面偿债能力 *[nS
*D\:  
apparent partner 表面合伙人 :@~3wD[y  
application for personal assessment 个人入息课税申请书 Pw|/PfG  
application of fund 资金应用 ),;h  
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 o) eW5s,6  
appointed actuary 委任精算师 /\jRr7 Cd  
appointed auditor 委任核数师；委任审计师 !H^R_GC  
appointed trustee 委任的受托人 N*w{NB7L  
appointer 委任人 gO~>*q &  
apportioned pro rata 按比例分摊 O6-"q+H)  
apportionment 分配；分摊 k<*1mS8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0} \;R5a<  
apportionment formula 分摊方程式 ^YPw'cZZ&  
apportionment of estate duty 遗产税的分摊 d#,   
appraisal 估价；评估 uN 9.U  _  
appreciable growth 可观增长 r-BqIoVT  
appreciable impact 显着影响 Se/]J<]  
appreciable increase 可观增长 ]N'4q}<5o  
appreciation 增值；升值 '\7&Iz:%  
appreciation against other currencies 相对其他货币升值 D>#Jh>4
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Th])jQ*  
appreciation tax 增值税 6l?KX  
appropriation 拨款；拨用；拨付 6mrfkYK  
appropriation account 拨款帐目 %cc<>Hi  
Appropriation Bill 拨款法案 ctC!b{S"@  
appropriation-in-aid system 补助拨款办法 5o~AUo{  
approved assets 核准资产 .Wyx#9  
approved basket stock 认可一篮子证券 5[qx5|O  
approved budget 核准预算 ]s_BOt  
approved charitable donation 认可慈善捐款 Jxb+NPUB  
approved charitable institution 认可慈善机构 D/zp_9B  
approved currency 核准货币；认可货币 8-vNXvl  
approved estimates 核准预算 6v-2(Y  
approved estimates of expenditure 核准开支预算 {u7_<G7  
approved overseas insurer 核准海外保险人 &_6B{Q  
approved overseas trust company 核准海外信托公司 S1$&
 
approved pooled investment fund 核准汇集投资基金 zQ eXN7$  
approved provident fund scheme 认可公积金计划 .!Q[kn0a  
approved provision 核准拨款 k3"Y!Uha:  
approved redeemable share 核准可赎回股份 D #twS  
approved regional stock 认可地区性证券 PsMCs|*  
approved retirement scheme 认可退休金计划 +Y^/0=6h  
approved subordinated loan 核准附属贷款 J o ]8?U(^  
arbitrage 套戥；套汇；套利 G5x%:,n  
arbitrageur 套戥者；套汇者 ;fDs9=3#  
arbitrary amount 临时款项
r`'n3#O*  
arrangement 措施；安排；协定 HQ8;d9cGir  
arrears 欠款 xqzdXL}  
arrears of pay 欠付薪酬 ?Da!QH >,]  
arrears of revenue 逾期未收税款；逾期未收的帐项
?To r)>A'  
articles of association 组织章程；组织细则；组织章程细则 6c Om8#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  t"'aQr  
ascertainment of profit 确定利润 F0FF:><  
"Asia Clear" “亚洲结算系统”