[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 `0rd26Qr o  
allotment notice 股份配售通知；配股通知 lackB2J9 A  
allotment of shares 股份分配 [N FFB
96  
allowable 可获宽免；免税的 *zNYZ#  
allowable business loss 可扣除的营业亏损 ,V'o4]H  
allowable expenses 可扣税的支出 F^l[GdUosK  
allowance 免税额；津贴；备抵；准备金 A_n7w  
allowance for debts 债项的免税额 pb^i^tA+A  
allowance for depreciation by wear and tear 耗损折旧免税额 2^XGGB0  
allowance for funeral expenses 殡殓费的免税额 SEORSS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 []x#iOnC&  
allowance for repairs and outgoings 修葺及支出方面的免税额 BK*x] zG$  
allowance to debtor 给债务人的津贴 ?8HHA:GP  
alteration of capital 资本更改 4pe'06:  
alternate trustee 候补受托人 wWgWWX GT}  
amalgamation 合并 ~Xr=4V:a+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H!vax)%-\  
ambit of charges 征税范围；收费范围 jnd[6v=C7-  
amended valuation 经修订的估值 yH7F''O7  
American Commodities Exchange 美国商品交易所 (VS5V31"  
American Express Bank Limited 美国运通银行 kTKq/G,Ft  
American Stock Exchange 美国证券交易所 Ytgcs( /$  
amortization 摊销 #1J &7F1  
amount due from banks 存放银行同业的款项 >AC]#'  
amount due from banks abroad 存放海外银行同业的款项 YgKZ#?*  
amount due from holding companies 控股公司欠款 M]
<?k]_p  
amount due from local banks 存放本港银行同业的款项 832v"kCD  
amount due to banks 银行同业的存款 c_\YBe]wJ  
amount due to banks abroad 海外银行同业的存款 h"lX4  
amount due to holding companies 控股公司存款 xrlmKSPa  
amount due to local banks 本港银行同业的存款 ~a%Z;Aj  
amount due to outport banks 外埠银行同业的存款 7ByTnYe~S  
amount for note issue 发行纸币的款额 g$n7CXoT  
amount of bond 担保契据的款额 ckV`OaRw4  
amount of consideration 代价款额 _a_7
,bk5  
amount of contribution 供款数额 NIh:DbE  
amount of indebtedness 负债款额 k $M]3}$U  
amount of principal of the loan 贷款本金额 Yaj0;Lo[wt  
amount of rates chargeable 应征差饷数额 UYFwS/ RW}  
amount of share capital 股本额 Fd#?\r.  
amount of sums assured 承保款额 J~=n
`pW  
amount of variation 变动幅度 m_hN*v Py  
amount of vote 拨款数额 l;af~ef)'  
amount payable 应付款额 Z.d7U~_  
amount receivable 应收款额 AoY-\E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D@G\7KH@  
analysis 分析 "~E[)^ANxD  
ancillary risk 附属风险 a-y+@#;2_  
annual account 周年帐目；周年帐目报表；年度决算；年结 yPM3a7-Bm  
annual accounting date 年结日期 `{,Dy!rL  
annual allowance 每年免税额；年积金；年度津贴；年津 H&F9J^rC  
annual balance 年度余额 El<]b7  
annual disposable income 每年可动用收入 V7#Ffi  
annual estimates 周年预算 ?/TSi0R  
annual fee 年费 -r#X~2tPzD  
annual general meeting 周年大会 ^?$W
VB  
annual growth rate 年增率；每年增长率 .tkT<o-u<J  
annual long-term supplement 长期个案每年补助金 5pU2|B
k /  
annual pensionable emolument 可供计算退休金的年薪 (E/lIou  
annual report 年报 ANvRi+ _  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |\_^B  
annual return 周年报表；周年申报表；每年报税表格 HN_d{ 3  
Annual Return Rules 《周年报表规则》 kR]!Vr*yh  
annual review of consumer prices 每年消费物价回顾 dX\.t<  
annual roll-forward basis 逐年延展方式 w0|gG+x jS  
annual salary 年薪 ay1YOfa*  
annual statement 年度报表；年度决算表 U;bK!&Z  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 y+!+ D[x  
annuitant 年金受益人 >*@y8u*  
annuity 年金 p7);uF^O%  
annuity contract 年金合约 dp+ +%:j  
annuity on human life 人寿年金 VmCW6 G#M  
antecedent debt 先前的债项 IC6gU$e  
ante-dated cheque 倒填日期支票 ub7zA!%  
anticipated expenditure 预期开支 z?>D_NLX6  
anticipated net profit 预期纯利 h 8 'v d3  
anticipated revenue 预期收入 7uT:b!^f[  
anti-inflation measure 反通货膨胀措施 GFfq+=se  
anti-inflationary stance 反通货膨胀立场 $jm>:YD  
apparent deficit 表面赤字 hOFOO_byzO  
apparent financial solvency 表面偿债能力 T_X6Ulp  
apparent partner 表面合伙人 U
`,0]"Qk  
application for personal assessment 个人入息课税申请书 V~S0hqW[  
application of fund 资金应用 Q9Uf.Lh2  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 `
L>  
appointed actuary 委任精算师 <WjF*x p  
appointed auditor 委任核数师；委任审计师 iS&l8@2a  
appointed trustee 委任的受托人 dcLA1sN,  
appointer 委任人 Z-8Yd6 4  
apportioned pro rata 按比例分摊 0ge$ p,  
apportionment 分配；分摊 [~kdPk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 53c0 E  
apportionment formula 分摊方程式 3= DNb+D!  
apportionment of estate duty 遗产税的分摊 9Rn? :B~W:  
appraisal 估价；评估 =1 O
<E  
appreciable growth 可观增长 M~WijDj  
appreciable impact 显着影响 @S|jC2^+h  
appreciable increase 可观增长 61/.K_%I.  
appreciation 增值；升值 ZIPl7tTw  
appreciation against other currencies 相对其他货币升值 *5 |)-E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )'/|)  
appreciation tax 增值税 ^Y u6w\QM
 
appropriation 拨款；拨用；拨付 _9tK[/h  
appropriation account 拨款帐目 N>Eqj>G  
Appropriation Bill 拨款法案 <EPj$::  
appropriation-in-aid system 补助拨款办法 t|9 GS|  
approved assets 核准资产 `6 /$M!4$  
approved basket stock 认可一篮子证券 @[#$J0qq  
approved budget 核准预算 BBH0OiV=  
approved charitable donation 认可慈善捐款 ZiYm:$CJ  
approved charitable institution 认可慈善机构 I8+~ &V}  
approved currency 核准货币；认可货币 1rKlZsZ#*  
approved estimates 核准预算  %ObLWH'  
approved estimates of expenditure 核准开支预算 vo\fUT@k  
approved overseas insurer 核准海外保险人 %{(x3\ *&  
approved overseas trust company 核准海外信托公司 /&CmO>^e  
approved pooled investment fund 核准汇集投资基金 CM<]ZG7  
approved provident fund scheme 认可公积金计划 $&$w Y/F  
approved provision 核准拨款 i<H wTmm$  
approved redeemable share 核准可赎回股份 K TsgJ\W  
approved regional stock 认可地区性证券 aO@7O*  
approved retirement scheme 认可退休金计划 &;XAuDw4+i  
approved subordinated loan 核准附属贷款 rj6tZJZ#o0  
arbitrage 套戥；套汇；套利 Zm"{Viv]  
arbitrageur 套戥者；套汇者 XYS'.6k(  
arbitrary amount 临时款项 VOc8q-hK  
arrangement 措施；安排；协定 O(tX8P Q5N  
arrears 欠款 FP0G]=ME  
arrears of pay 欠付薪酬 R+nMy=I%8  
arrears of revenue 逾期未收税款；逾期未收的帐项 MZTx:EN!  
articles of association 组织章程；组织细则；组织章程细则 UA4J>1 i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JJltPGT~Oa  
ascertainment of profit 确定利润 ^qg?6S4  
"Asia Clear" “亚洲结算系统”