[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 cysYjuI i  
allotment notice 股份配售通知；配股通知 Z <K[  
allotment of shares 股份分配 ,g@U*06  
allowable 可获宽免；免税的 vLJ<_&6  
allowable business loss 可扣除的营业亏损 ]3xnq<
  
allowable expenses 可扣税的支出 <^|8
\<J  
allowance 免税额；津贴；备抵；准备金 +Vt@~Z 4K  
allowance for debts 债项的免税额 c'&3[aa  
allowance for depreciation by wear and tear 耗损折旧免税额 %
JBp~"  
allowance for funeral expenses 殡殓费的免税额 ~UB@IV6O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y _>HQs,:  
allowance for repairs and outgoings 修葺及支出方面的免税额 d"uR1rTk  
allowance to debtor 给债务人的津贴 S%-L!V ,  
alteration of capital 资本更改 }3j/%oN.(  
alternate trustee 候补受托人 _;W}_p}q{  
amalgamation 合并 c^}gJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G+ Y`65  
ambit of charges 征税范围；收费范围 'C jcOI s  
amended valuation 经修订的估值 tn+i5Eso  
American Commodities Exchange 美国商品交易所 Fl]$ql   
American Express Bank Limited 美国运通银行 'g^;_=^G  
American Stock Exchange 美国证券交易所
[zn `vT  
amortization 摊销 
^4
x(a&  
amount due from banks 存放银行同业的款项 ,*?bET $  
amount due from banks abroad 存放海外银行同业的款项 f8+($Ys  
amount due from holding companies 控股公司欠款 ZGSb&!Ke  
amount due from local banks 存放本港银行同业的款项 $TtCVR  
amount due to banks 银行同业的存款 ]zmY]5  
amount due to banks abroad 海外银行同业的存款 &9, 6<bToP  
amount due to holding companies 控股公司存款 QL"fC;xUn,  
amount due to local banks 本港银行同业的存款 zGj0'!!-  
amount due to outport banks 外埠银行同业的存款  r75,mX  
amount for note issue 发行纸币的款额 "X's>uM  
amount of bond 担保契据的款额 ueDG1)  
amount of consideration 代价款额 %L}9nc%~eP  
amount of contribution 供款数额 <tMiI)0%  
amount of indebtedness 负债款额 )MHvuk:I)  
amount of principal of the loan 贷款本金额 &48wa^d  
amount of rates chargeable 应征差饷数额 52q@&')D4M  
amount of share capital 股本额 iE': ur<`  
amount of sums assured 承保款额 bT,]=h"0  
amount of variation 变动幅度 UMpC2)5  
amount of vote 拨款数额 D@!`b6
  
amount payable 应付款额 |s+[489g'6  
amount receivable 应收款额 LtJ$ZE^GB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gsGwf[XdJ  
analysis 分析 i*#Gq6qZq  
ancillary risk 附属风险 NcZ6!wWdE  
annual account 周年帐目；周年帐目报表；年度决算；年结 l131^48U  
annual accounting date 年结日期 qm4 Ejc<  
annual allowance 每年免税额；年积金；年度津贴；年津 1&ZG6#16q  
annual balance 年度余额 I{JU<A,&  
annual disposable income 每年可动用收入
SWY?0Pu  
annual estimates 周年预算 qi;@A-cq  
annual fee 年费 8TD:~ee  
annual general meeting 周年大会 Uxn_
nh  
annual growth rate 年增率；每年增长率 b|u4h9  
annual long-term supplement 长期个案每年补助金 0yfmQ=,X  
annual pensionable emolument 可供计算退休金的年薪 I?lQN$A.E  
annual report 年报 aU<0<Dx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *$Aneq0f  
annual return 周年报表；周年申报表；每年报税表格 ={~`0,  
Annual Return Rules 《周年报表规则》 15x~[?!  
annual review of consumer prices 每年消费物价回顾 ,6~c0]/  
annual roll-forward basis 逐年延展方式 "uDLty?*k  
annual salary 年薪 Q 6{2@  
annual statement 年度报表；年度决算表 Yl% Ra1  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 iS&fp[Th  
annuitant 年金受益人 XG@_Lcv*  
annuity 年金 ,oT?-PC$z  
annuity contract 年金合约 l"*qj#FD  
annuity on human life 人寿年金 vE;`y46&r  
antecedent debt 先前的债项 n9<QSX&~<  
ante-dated cheque 倒填日期支票 1RY}mq  
anticipated expenditure 预期开支 T-xcd  
anticipated net profit 预期纯利 w[I%Id;E  
anticipated revenue 预期收入 m4<8v  
anti-inflation measure 反通货膨胀措施 Am
M
^&  
anti-inflationary stance 反通货膨胀立场 4C/  
apparent deficit 表面赤字 c|X.&<lX  
apparent financial solvency 表面偿债能力 ~QJD.'z  
apparent partner 表面合伙人 { .B^  
application for personal assessment 个人入息课税申请书 Mc>]ZAzr  
application of fund 资金应用 *^bqpW2$q  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 4Smno%jq  
appointed actuary 委任精算师 6k%N\!_TUW  
appointed auditor 委任核数师；委任审计师 sI,T"D?  
appointed trustee 委任的受托人 {# ;e{v  
appointer 委任人 Sir7TQ4B  
apportioned pro rata 按比例分摊 DM/J,q  
apportionment 分配；分摊 "G)-:!H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E}-Y@( [  
apportionment formula 分摊方程式 CN#`m]l.  
apportionment of estate duty 遗产税的分摊 tQ< ou,  
appraisal 估价；评估 /0
s1q  
appreciable growth 可观增长 eh2w7@7Q  
appreciable impact 显着影响 yBXdj`bV  
appreciable increase 可观增长 A7>0Pn%D3  
appreciation 增值；升值 T;w%-k\<r  
appreciation against other currencies 相对其他货币升值 1Cki}$k@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n7i;^=9mM  
appreciation tax 增值税 ^&am]W;T  
appropriation 拨款；拨用；拨付 XE[~! >'  
appropriation account 拨款帐目 DPw"UY:  
Appropriation Bill 拨款法案 (Gf1#,/3~  
appropriation-in-aid system 补助拨款办法  0$b)@  
approved assets 核准资产 X@:pys 8@  
approved basket stock 认可一篮子证券 |y)Rlb#d  
approved budget 核准预算 '*MNRduE6  
approved charitable donation 认可慈善捐款 C|5eV=f)P  
approved charitable institution 认可慈善机构 ` :eXXE  
approved currency 核准货币；认可货币 d&&^_0O  
approved estimates 核准预算 dy-m9fc6%  
approved estimates of expenditure 核准开支预算 u3(zixb  
approved overseas insurer 核准海外保险人 {(U?)4@  
approved overseas trust company 核准海外信托公司 ~>3$Id:  
approved pooled investment fund 核准汇集投资基金 !e*Q2H+  
approved provident fund scheme 认可公积金计划 ;g?oU"YM  
approved provision 核准拨款 /B.\6  
approved redeemable share 核准可赎回股份 ><}FyK4C  
approved regional stock 认可地区性证券 x* *]@v"g  
approved retirement scheme 认可退休金计划 R(@B4M2  
approved subordinated loan 核准附属贷款 -'QvUHL|  
arbitrage 套戥；套汇；套利 6QkdH7Qf=  
arbitrageur 套戥者；套汇者 1q]V/V}  
arbitrary amount 临时款项 bc cJVwXv  
arrangement 措施；安排；协定 2Vas`/~u~  
arrears 欠款 "
*CQ<@+  
arrears of pay 欠付薪酬 N% v}$58Z  
arrears of revenue 逾期未收税款；逾期未收的帐项 !(~eeE}|lM  
articles of association 组织章程；组织细则；组织章程细则 ~McmlJzJG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8ME_O~,N  
ascertainment of profit 确定利润 8VQJUwf;  
"Asia Clear" “亚洲结算系统”