[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 3x@t7B  
allotment notice 股份配售通知；配股通知 b1>zGC^|  
allotment of shares 股份分配 V+G. TI P  
allowable 可获宽免；免税的 __dSEOGoe  
allowable business loss 可扣除的营业亏损 H
RS^91aK  
allowable expenses 可扣税的支出 }TI"j{(QJ  
allowance 免税额；津贴；备抵；准备金 efW<  
allowance for debts 债项的免税额 f*)8bZDD  
allowance for depreciation by wear and tear 耗损折旧免税额
6jyS]($q  
allowance for funeral expenses 殡殓费的免税额 OE[ |1?3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Gi]R8?M  
allowance for repairs and outgoings 修葺及支出方面的免税额 'M8wjU  
allowance to debtor 给债务人的津贴 C^oj/}^  
alteration of capital 资本更改 lR3`4bHA  
alternate trustee 候补受托人 $o2H#"  
amalgamation 合并 -9W)|toWb"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]06orBV  
ambit of charges 征税范围；收费范围 b9`vYnLk  
amended valuation 经修订的估值 1-Jd
Qs6  
American Commodities Exchange 美国商品交易所 xvn@zi  
American Express Bank Limited 美国运通银行 )nE=H,U?y  
American Stock Exchange 美国证券交易所 2%o@?Rp  
amortization 摊销 .nh }f}j  
amount due from banks 存放银行同业的款项 _-mSK/Z  
amount due from banks abroad 存放海外银行同业的款项 jiw5>RNt  
amount due from holding companies 控股公司欠款 P`^3-X/  
amount due from local banks 存放本港银行同业的款项 <vS3[(  
amount due to banks 银行同业的存款 E "9`  
amount due to banks abroad 海外银行同业的存款 7-S?\:J  
amount due to holding companies 控股公司存款 O\0]o!  
amount due to local banks 本港银行同业的存款 m ioNMDG  
amount due to outport banks 外埠银行同业的存款 'y_<O|-  
amount for note issue 发行纸币的款额 p8gm=  
amount of bond 担保契据的款额
nD#QC=}  
amount of consideration 代价款额 V&e9?5@  
amount of contribution 供款数额 EH1GdlhA  
amount of indebtedness 负债款额 8);G'7O  
amount of principal of the loan 贷款本金额 wN}@%D-[v  
amount of rates chargeable 应征差饷数额 r2!\Ts5v  
amount of share capital 股本额 jgpSFb<9F  
amount of sums assured 承保款额 "wqN,}bj\  
amount of variation 变动幅度 'LC-/_g  
amount of vote 拨款数额 vT1StOx<V  
amount payable 应付款额 =emcs%  
amount receivable 应收款额 )DG>omCY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZH<:g6  
analysis 分析 LeP;HP|  
ancillary risk 附属风险 |-+IF,j  
annual account 周年帐目；周年帐目报表；年度决算；年结 >`{B  
annual accounting date 年结日期 t_ju[xL5B  
annual allowance 每年免税额；年积金；年度津贴；年津 ;YGCsLT<xt  
annual balance 年度余额 %m
F:nU4  
annual disposable income 每年可动用收入 D_s0)|j$cy  
annual estimates 周年预算 H<N$z3k  
annual fee 年费 X>-|px$vy  
annual general meeting 周年大会 OS- Xh-:z  
annual growth rate 年增率；每年增长率 2?c# #Izn  
annual long-term supplement 长期个案每年补助金 Dt]N&E#\D  
annual pensionable emolument 可供计算退休金的年薪 E@} NV|90  
annual report 年报 B :X,vE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kMS&"/z  
annual return 周年报表；周年申报表；每年报税表格 &d,!^9  
Annual Return Rules 《周年报表规则》 'GyO  
annual review of consumer prices 每年消费物价回顾 qz_'v{uAj  
annual roll-forward basis 逐年延展方式 oeKVcVP|'&  
annual salary 年薪 ]0dj##5tJ  
annual statement 年度报表；年度决算表 (gHCu  
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 Nv[MU@Tv  
annuitant 年金受益人 WWBm*?U  
annuity 年金 Acix`-<  
annuity contract 年金合约
.m gm1zz  
annuity on human life 人寿年金 Sdo mG?;kV  
antecedent debt 先前的债项 3bU(ea^e$  
ante-dated cheque 倒填日期支票 %noByq,?  
anticipated expenditure 预期开支 v}`{OE:-J  
anticipated net profit 预期纯利 ojva~mnFf  
anticipated revenue 预期收入 a]S0|\BkN  
anti-inflation measure 反通货膨胀措施 7$zeRYD+  
anti-inflationary stance 反通货膨胀立场 d}:eL C  
apparent deficit 表面赤字 B=d :r  
apparent financial solvency 表面偿债能力 Tf*DFyr  
apparent partner 表面合伙人 fFe{oR   
application for personal assessment 个人入息课税申请书 z?3t^UPW  
application of fund 资金应用 w,)O*1't  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ;07>ZH%  
appointed actuary 委任精算师 Q\moR
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appointed auditor 委任核数师；委任审计师 x$L(!ZDh  
appointed trustee 委任的受托人 -s6k't  
appointer 委任人 fHV%.25  
apportioned pro rata 按比例分摊 ~NV 8avZ  
apportionment 分配；分摊 :w,#RcW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /$=<"Y7&g  
apportionment formula 分摊方程式 OaH1xZNOC`  
apportionment of estate duty 遗产税的分摊 4roqD;5|~|  
appraisal 估价；评估 BN>t"9XpW  
appreciable growth 可观增长 63PSYj(y  
appreciable impact 显着影响 ou\M}C`E  
appreciable increase 可观增长 G4;5$YGG  
appreciation 增值；升值 B?gFFU61  
appreciation against other currencies 相对其他货币升值 )W,.xP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (~IoRhp^  
appreciation tax 增值税 23p1Lb9P  
appropriation 拨款；拨用；拨付 b2r]>*Vc  
appropriation account 拨款帐目 y>! 8mDvZ  
Appropriation Bill 拨款法案 .+d.~jHX  
appropriation-in-aid system 补助拨款办法 U_KCN09  
approved assets 核准资产 $a#-d;  
approved basket stock 认可一篮子证券 1DRih>+#  
approved budget 核准预算 7.y35y  
approved charitable donation 认可慈善捐款 o|V`/sW{  
approved charitable institution 认可慈善机构 :9~LY
J
?  
approved currency 核准货币；认可货币 xf4CM,Z7 (  
approved estimates 核准预算 ]8+ D  
approved estimates of expenditure 核准开支预算 ss0`9:z  
approved overseas insurer 核准海外保险人 \=&F\EV  
approved overseas trust company 核准海外信托公司 ]tx/t^&/\u  
approved pooled investment fund 核准汇集投资基金 5<$8.a#  
approved provident fund scheme 认可公积金计划 M* 0zvNg  
approved provision 核准拨款 `8lS)R!  
approved redeemable share 核准可赎回股份 *Roqie  
approved regional stock 认可地区性证券 S&J>15oWM`  
approved retirement scheme 认可退休金计划 vdaG?+_o  
approved subordinated loan 核准附属贷款 PJF1+I.%c#  
arbitrage 套戥；套汇；套利 /e;E+   
arbitrageur 套戥者；套汇者 aoHAB <.C  
arbitrary amount 临时款项 1:;S6
{oQ  
arrangement 措施；安排；协定 *!r"+?0gN  
arrears 欠款 ?1.WF}X'  
arrears of pay 欠付薪酬 I} .9  
arrears of revenue 逾期未收税款；逾期未收的帐项 5V*R
Dh  
articles of association 组织章程；组织细则；组织章程细则 !O 0{ .k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b*)F7{/Z  
ascertainment of profit 确定利润 U ATF}x  
"Asia Clear" “亚洲结算系统”