[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 =`-|&  
allotment notice 股份配售通知；配股通知 [ByQ;s5tY  
allotment of shares 股份分配 QQFf5^  
allowable 可获宽免；免税的 b$Ln}<  
allowable business loss 可扣除的营业亏损 $Z ]z  
allowable expenses 可扣税的支出 7:TO\0]2n  
allowance 免税额；津贴；备抵；准备金 FI8k;4|V  
allowance for debts 债项的免税额 [![ G7H%f  
allowance for depreciation by wear and tear 耗损折旧免税额 a
VwH  
allowance for funeral expenses 殡殓费的免税额 qK?$=h.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 cx{T  '1  
allowance for repairs and outgoings 修葺及支出方面的免税额 %hc'dZ  
allowance to debtor 给债务人的津贴 4 =xq:Tf  
alteration of capital 资本更改 L]I3P|y_  
alternate trustee 候补受托人 Cp^g'&  
amalgamation 合并 fywvJ$HD]L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :I \9YzSs@  
ambit of charges 征税范围；收费范围 y])).p P  
amended valuation 经修订的估值 V@%  
American Commodities Exchange 美国商品交易所 \tx%WC  
American Express Bank Limited 美国运通银行 vZu~LW@1  
American Stock Exchange 美国证券交易所 -f9]v9|l  
amortization 摊销 VYaSB?`/  
amount due from banks 存放银行同业的款项 i)8N(HN  
amount due from banks abroad 存放海外银行同业的款项 .wy$
-sG81  
amount due from holding companies 控股公司欠款 \3zp) J  
amount due from local banks 存放本港银行同业的款项 OP%?dh]  
amount due to banks 银行同业的存款 W8]V  
amount due to banks abroad 海外银行同业的存款 ',{7%G9  
amount due to holding companies 控股公司存款 >.<ooWw  
amount due to local banks 本港银行同业的存款 #r<?v   
amount due to outport banks 外埠银行同业的存款 fxgU~'  
amount for note issue 发行纸币的款额 /syVGmS'M  
amount of bond 担保契据的款额 KzphNHd  
amount of consideration 代价款额 u[")*\CP  
amount of contribution 供款数额 =X-Tcj?3g  
amount of indebtedness 负债款额 d"Z U y!a  
amount of principal of the loan 贷款本金额
*5OCqU+g  
amount of rates chargeable 应征差饷数额 q+ pOrGh  
amount of share capital 股本额 c2*`2qK#  
amount of sums assured 承保款额 >$H|:{D  
amount of variation 变动幅度  9S1)U$  
amount of vote 拨款数额 =P`~t<ajB  
amount payable 应付款额 T5|c$doQ  
amount receivable 应收款额 oY=1C}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bA@P}M)X  
analysis 分析
^$-Ye]<  
ancillary risk 附属风险 {Dr@HP/x=s  
annual account 周年帐目；周年帐目报表；年度决算；年结 Qx)Jtb0`V  
annual accounting date 年结日期 )R?;M  
annual allowance 每年免税额；年积金；年度津贴；年津 R^n@.^8s  
annual balance 年度余额 p!zJ;rh)  
annual disposable income 每年可动用收入 WR#0<cz(  
annual estimates 周年预算 {G3i0r  
annual fee 年费 @ hif$  
annual general meeting 周年大会 "e6|"w@8  
annual growth rate 年增率；每年增长率 6X)@ajGWg~  
annual long-term supplement 长期个案每年补助金 {6G?[ `&ca  
annual pensionable emolument 可供计算退休金的年薪 bMKL1+y(  
annual report 年报 jb[!E^'&>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (GcT(~Gq)D  
annual return 周年报表；周年申报表；每年报税表格 `t(D!  
Annual Return Rules 《周年报表规则》 2i7e
#  
annual review of consumer prices 每年消费物价回顾 mC[UXN/  
annual roll-forward basis 逐年延展方式 *7
$P]  
annual salary 年薪 /i_ @  
annual statement 年度报表；年度决算表 bAwl:l
\`  
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 DmqSQA  
annuitant 年金受益人 zj|WZ=1*Wp  
annuity 年金 yx>_scv,T  
annuity contract 年金合约 }uY!(4Rw  
annuity on human life 人寿年金 WYrI|^[>  
antecedent debt 先前的债项 JkQ\)^5v  
ante-dated cheque 倒填日期支票 g(ogXA1  
anticipated expenditure 预期开支 -\,zRIOK  
anticipated net profit 预期纯利 r0]4=6U  
anticipated revenue 预期收入 |=dC )Azs  
anti-inflation measure 反通货膨胀措施 9z>z3,ftN  
anti-inflationary stance 反通货膨胀立场 IMGP
'g  
apparent deficit 表面赤字 :5fAPK2r<  
apparent financial solvency 表面偿债能力 mXzrEI  
apparent partner 表面合伙人 Wu1{[a|  
application for personal assessment 个人入息课税申请书 I?Aj.{{$G%  
application of fund 资金应用 c#/H:?q?a  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 >[10H8~bI/  
appointed actuary 委任精算师 ^aZAw%K  
appointed auditor 委任核数师；委任审计师 %^]?5a!  
appointed trustee 委任的受托人 gI]GUD-  
appointer 委任人 OJAIaC\  
apportioned pro rata 按比例分摊 (C;I*cv  
apportionment 分配；分摊 wzCUZ1N9q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %G3(,Qz  
apportionment formula 分摊方程式 MV >$BW  
apportionment of estate duty 遗产税的分摊 .TJEUK  
appraisal 估价；评估 q'Wr[A40j  
appreciable growth 可观增长 @A<PkpNL  
appreciable impact 显着影响 %?Y[Bk3p  
appreciable increase 可观增长 R&f^+0%f  
appreciation 增值；升值 2";SJF'5\  
appreciation against other currencies 相对其他货币升值 ~|ss* `CT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !h[VU g_8  
appreciation tax 增值税 Dnf *7)X  
appropriation 拨款；拨用；拨付 R(Kk{
c:-@  
appropriation account 拨款帐目 KhbY
r$  
Appropriation Bill 拨款法案 ]b/S6oc6  
appropriation-in-aid system 补助拨款办法 4LH[4Yj?`  
approved assets 核准资产 a GZi9O7G}  
approved basket stock 认可一篮子证券 p>vU?eF  
approved budget 核准预算 v *-0M  
approved charitable donation 认可慈善捐款 _nh[(F<hz  
approved charitable institution 认可慈善机构 4NN$( S-W  
approved currency 核准货币；认可货币 mLV[uhq   
approved estimates 核准预算 LUX*P7*B  
approved estimates of expenditure 核准开支预算 M=qb^~ l
 
approved overseas insurer 核准海外保险人 ?p<.Fv8.  
approved overseas trust company 核准海外信托公司 pCh2SQ(Q>  
approved pooled investment fund 核准汇集投资基金 X1{[}!  
approved provident fund scheme 认可公积金计划 b89a)k>^g  
approved provision 核准拨款 }Ew hj>w  
approved redeemable share 核准可赎回股份 eB>s=}|  
approved regional stock 认可地区性证券 2dp>Z",  
approved retirement scheme 认可退休金计划 uc7Eq45  
approved subordinated loan 核准附属贷款 B.r4$:+jb2  
arbitrage 套戥；套汇；套利 uDw.|B2ui  
arbitrageur 套戥者；套汇者 jHXwOJq %  
arbitrary amount 临时款项 s~I6SA&i  
arrangement 措施；安排；协定 ".^VI2T  
arrears 欠款 4(6b(]G'#  
arrears of pay 欠付薪酬 GeszgtK{T  
arrears of revenue 逾期未收税款；逾期未收的帐项 t\P<X^d%  
articles of association 组织章程；组织细则；组织章程细则 05yZad*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @fv}G>t  
ascertainment of profit 确定利润 b45|vX+j  
"Asia Clear" “亚洲结算系统”