[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 =?B[oq  
allotment notice 股份配售通知；配股通知 0c#|LF_  
allotment of shares 股份分配 DV
bY  
allowable 可获宽免；免税的 Pu
rY_  
allowable business loss 可扣除的营业亏损 M<)Vtn  
allowable expenses 可扣税的支出 `MMZR=LA  
allowance 免税额；津贴；备抵；准备金 Gc!&I+kd  
allowance for debts 债项的免税额 }Tk*?tYt  
allowance for depreciation by wear and tear 耗损折旧免税额 YP}r15P  
allowance for funeral expenses 殡殓费的免税额 |VX0o2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~!dO2\X+  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^W ,x  
allowance to debtor 给债务人的津贴 w>#.id[k  
alteration of capital 资本更改 O6!:Qd  
alternate trustee 候补受托人
cT^x^%  
amalgamation 合并 O%s?64^U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }Mh`j$  
ambit of charges 征税范围；收费范围 EG!):P  
amended valuation 经修订的估值 )0@&pEObm  
American Commodities Exchange 美国商品交易所 .$-%rU:*}  
American Express Bank Limited 美国运通银行 yi1V\8DC  
American Stock Exchange 美国证券交易所 V^p XbDRl  
amortization 摊销 jowR!rqf  
amount due from banks 存放银行同业的款项 Zv1/J}+  
amount due from banks abroad 存放海外银行同业的款项 v%2Jm!i+  
amount due from holding companies 控股公司欠款 6?jSe<4x  
amount due from local banks 存放本港银行同业的款项 HFf9^  
amount due to banks 银行同业的存款 F|W(_llfM  
amount due to banks abroad 海外银行同业的存款 /SYzo4(  
amount due to holding companies 控股公司存款 ,HO@bCK  
amount due to local banks 本港银行同业的存款 ,`l8KRd  
amount due to outport banks 外埠银行同业的存款 q"^T}d d,  
amount for note issue 发行纸币的款额 c:G0 =5  
amount of bond 担保契据的款额 {nmBIk2v  
amount of consideration 代价款额 p[gq^5WuC  
amount of contribution 供款数额 5},kXXN{+  
amount of indebtedness 负债款额 &l1CE19<  
amount of principal of the loan 贷款本金额 $t$YdleIH  
amount of rates chargeable 应征差饷数额 c`G~.paY|  
amount of share capital 股本额 -qnd
BS  
amount of sums assured 承保款额 +aIy':P  
amount of variation 变动幅度 * d[sja+  
amount of vote 拨款数额 ?f[U8S}  
amount payable 应付款额 XB-l[4?  
amount receivable 应收款额 h/F,D_O>ZO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HvVS<Ke  
analysis 分析 })@LvYK  
ancillary risk 附属风险 5l(Q#pSX  
annual account 周年帐目；周年帐目报表；年度决算；年结 4wQ>HrS)(  
annual accounting date 年结日期 j*) K> \  
annual allowance 每年免税额；年积金；年度津贴；年津 o8lwwM*  
annual balance 年度余额 .9;wJ9Bw[  
annual disposable income 每年可动用收入  ~/kx  
annual estimates 周年预算 ['n;e:*  
annual fee 年费 T8rf+B/.L  
annual general meeting 周年大会 u9%)_Q!14  
annual growth rate 年增率；每年增长率 JdeGQ  
annual long-term supplement 长期个案每年补助金 Arb-,[kwN  
annual pensionable emolument 可供计算退休金的年薪 t{)J#8:g  
annual report 年报 BPzlt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z
mMz6\ $  
annual return 周年报表；周年申报表；每年报税表格 m2$Qp{C6H  
Annual Return Rules 《周年报表规则》 :.M"M$MRp8  
annual review of consumer prices 每年消费物价回顾 p
I|H9  
annual roll-forward basis 逐年延展方式 wsNM'~(  
annual salary 年薪 7 V+ rQ  
annual statement 年度报表；年度决算表 (
)v{HBi  
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 !EQMTF=(  
annuitant 年金受益人 T&`H )o  
annuity 年金 >
Kc>=^=5  
annuity contract 年金合约 6+[7UH~pm^  
annuity on human life 人寿年金 6 -@n$5W0  
antecedent debt 先前的债项 C7[CfcP A  
ante-dated cheque 倒填日期支票 ;ywQk| r  
anticipated expenditure 预期开支 jFBnP,WQ  
anticipated net profit 预期纯利 ,HQaS9vBQ  
anticipated revenue 预期收入 Q@lJ|  
anti-inflation measure 反通货膨胀措施 F$Q@UVA  
anti-inflationary stance 反通货膨胀立场 [!E8C9Q#!  
apparent deficit 表面赤字 <ZM8*bqi  
apparent financial solvency 表面偿债能力 M6b; DQ  
apparent partner 表面合伙人 3;J)&(j0  
application for personal assessment 个人入息课税申请书 fXHNm$"n  
application of fund 资金应用 n3kYVAgF  
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 CdRgI^5  
appointed actuary 委任精算师 ~^Y(f'{  
appointed auditor 委任核数师；委任审计师 {6yiD  
appointed trustee 委任的受托人 jci'q=Vpu  
appointer 委任人 GU yc
1{6  
apportioned pro rata 按比例分摊 YbrsX p"  
apportionment 分配；分摊 QDC]g.x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0#mu[ O  
apportionment formula 分摊方程式 Nz&J&\X)tD  
apportionment of estate duty 遗产税的分摊 ZdD]l*.\i  
appraisal 估价；评估 FFNv'\)  
appreciable growth 可观增长 MyOdWD&7  
appreciable impact 显着影响 X192Lar  
appreciable increase 可观增长 {]}}rx'|P  
appreciation 增值；升值 ;?9u#FRtw  
appreciation against other currencies 相对其他货币升值 o| nj2.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %HJ_0qg  
appreciation tax 增值税 *zy0,{bl  
appropriation 拨款；拨用；拨付 @Ooh}V#J  
appropriation account 拨款帐目 TY=BP!s  
Appropriation Bill 拨款法案 46dh@& U  
appropriation-in-aid system 补助拨款办法 ,z?Re)qm  
approved assets 核准资产 *HwTq[y  
approved basket stock 认可一篮子证券 {qm(Z+wcmb  
approved budget 核准预算 TY,w3E_  
approved charitable donation 认可慈善捐款 U&6!2s-  
approved charitable institution 认可慈善机构 g=;c*{  
approved currency 核准货币；认可货币 ^zv28Wq>  
approved estimates 核准预算 PT|W{RlNl  
approved estimates of expenditure 核准开支预算 `bGAc&,&  
approved overseas insurer 核准海外保险人 Ve&
(izI h  
approved overseas trust company 核准海外信托公司 EV@xUq!x.  
approved pooled investment fund 核准汇集投资基金 tF)aNtX4^  
approved provident fund scheme 认可公积金计划 uE>2*u\  
approved provision 核准拨款 rBP!RSl1  
approved redeemable share 核准可赎回股份 Aov=qLWJ  
approved regional stock 认可地区性证券 -,~n|ceI  
approved retirement scheme 认可退休金计划 +[JGi"c a  
approved subordinated loan 核准附属贷款 6M"]p  
arbitrage 套戥；套汇；套利 Nvs8t%  
arbitrageur 套戥者；套汇者
Rp)82- .  
arbitrary amount 临时款项 \)ac,i@fy  
arrangement 措施；安排；协定  _?3bBBy  
arrears 欠款 Y>+\:O  
arrears of pay 欠付薪酬 67Ai.3dR  
arrears of revenue 逾期未收税款；逾期未收的帐项 
V&DS+'P  
articles of association 组织章程；组织细则；组织章程细则 <BQ4x.[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8KD7t&H  
ascertainment of profit 确定利润 YSt']  
"Asia Clear" “亚洲结算系统”