[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 FI Io{ru  
allotment notice 股份配售通知；配股通知 F  MHpa  
allotment of shares 股份分配 gcQ>:mi  
allowable 可获宽免；免税的 ApG_Gd.  
allowable business loss 可扣除的营业亏损 Dc}-wnga  
allowable expenses 可扣税的支出 9V9K3xWn  
allowance 免税额；津贴；备抵；准备金 '[I?G6  
allowance for debts 债项的免税额 @9~6+BZOq  
allowance for depreciation by wear and tear 耗损折旧免税额 =j#uH`jgW  
allowance for funeral expenses 殡殓费的免税额 Cz#0Gh>1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \h!%U*!7{  
allowance for repairs and outgoings 修葺及支出方面的免税额 l*e*jA_>:7  
allowance to debtor 给债务人的津贴 jL<:N 8  
alteration of capital 资本更改 p? >(y  
alternate trustee 候补受托人 O T+=H)/  
amalgamation 合并 -2{NI.-Xd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hV)D,oN3  
ambit of charges 征税范围；收费范围 [h {zT)[  
amended valuation 经修订的估值 AU OL?st  
American Commodities Exchange 美国商品交易所 U_K"JOZ  
American Express Bank Limited 美国运通银行 O@ F0UM`!  
American Stock Exchange 美国证券交易所 5N @k9x  
amortization 摊销 I~-W4
{  
amount due from banks 存放银行同业的款项 8LB,8*L^  
amount due from banks abroad 存放海外银行同业的款项 $ ^?Mip  
amount due from holding companies 控股公司欠款 Fw )#[  
amount due from local banks 存放本港银行同业的款项 HQCxO?  
amount due to banks 银行同业的存款 <v>^#/.
0  
amount due to banks abroad 海外银行同业的存款 hs!a'
E  
amount due to holding companies 控股公司存款 wqkD
 
amount due to local banks 本港银行同业的存款 a`  s2 z  
amount due to outport banks 外埠银行同业的存款 Hbn%CdDk1  
amount for note issue 发行纸币的款额 =8?y$WE  
amount of bond 担保契据的款额 YC8wo1;Y!  
amount of consideration 代价款额 ;:4&nJ*qG  
amount of contribution 供款数额 Ub2t7MU  
amount of indebtedness 负债款额 m9o{y6_j*  
amount of principal of the loan 贷款本金额 /Nt#|C>  
amount of rates chargeable 应征差饷数额 ?#YheML?  
amount of share capital 股本额 A<fKO <d  
amount of sums assured 承保款额 w9<<|ZaU  
amount of variation 变动幅度 ePv3M&\J  
amount of vote 拨款数额 @.0>gmY;:  
amount payable 应付款额 _kg<KD=P  
amount receivable 应收款额 L-? ?%_=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z$4g9  
analysis 分析 zl^ %x1G  
ancillary risk 附属风险 B52n'.  
annual account 周年帐目；周年帐目报表；年度决算；年结 2FU+o\1%  
annual accounting date 年结日期 [% \>FT[  
annual allowance 每年免税额；年积金；年度津贴；年津 I$7|?8  
annual balance 年度余额 [ R  
annual disposable income 每年可动用收入 ,h,OUo]LIY  
annual estimates 周年预算 <`rmQ`(}s  
annual fee 年费 P{fT5K|  
annual general meeting 周年大会 "{(|}Cds  
annual growth rate 年增率；每年增长率 v3PtiKS  
annual long-term supplement 长期个案每年补助金 M15Ce)oB1(  
annual pensionable emolument 可供计算退休金的年薪 )O\w'|$G  
annual report 年报 -@L7!,j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !IF]P#  
annual return 周年报表；周年申报表；每年报税表格 -<H\VT%98
 
Annual Return Rules 《周年报表规则》 ,.DTJ7H+  
annual review of consumer prices 每年消费物价回顾 i^T@jg+K  
annual roll-forward basis 逐年延展方式 "AYm
*R  
annual salary 年薪 HVjN<HIqM  
annual statement 年度报表；年度决算表 K</EVt,U~  
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 
-w'
  
annuitant 年金受益人 2tD{c^ 9<  
annuity 年金 ,Ei!\U^)  
annuity contract 年金合约 epN>;e z  
annuity on human life 人寿年金 C2}n &{T  
antecedent debt 先前的债项 + OKk~GYf  
ante-dated cheque 倒填日期支票 C0C2]xx{  
anticipated expenditure 预期开支 2qd5iOhX+  
anticipated net profit 预期纯利 E{s
p  
anticipated revenue 预期收入 zUq ^  
anti-inflation measure 反通货膨胀措施 idsBw!DB  
anti-inflationary stance 反通货膨胀立场 Znr6,[U+q
 
apparent deficit 表面赤字 Db4(E*/pj!  
apparent financial solvency 表面偿债能力 |"}oGL6-  
apparent partner 表面合伙人 +@],JlYf  
application for personal assessment 个人入息课税申请书 +FomAs1*f  
application of fund 资金应用 I+2#k\y  
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 >AK9F. _z  
appointed actuary 委任精算师 dCA| )  
appointed auditor 委任核数师；委任审计师 Y"H'BT!b}  
appointed trustee 委任的受托人 )7]la/0  
appointer 委任人 (A(j.[4a
 
apportioned pro rata 按比例分摊 `PY=B$?{4  
apportionment 分配；分摊 6-E>-9]'E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J
uW"4R  
apportionment formula 分摊方程式 >0F)^W?  
apportionment of estate duty 遗产税的分摊 CP0;<}k  
appraisal 估价；评估 4y*"w*L  
appreciable growth 可观增长 :j2?v(jT_l  
appreciable impact 显着影响 AQ%B&Q(V1  
appreciable increase 可观增长 { 9:vq|  
appreciation 增值；升值 H!'Ek[s+  
appreciation against other currencies 相对其他货币升值 f/7on|bv
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *k YJwO^  
appreciation tax 增值税 i?wEd!=w  
appropriation 拨款；拨用；拨付 5ENU}0W  
appropriation account 拨款帐目 rU4;yy*b  
Appropriation Bill 拨款法案 QM('bbN  
appropriation-in-aid system 补助拨款办法 Qm_IU!b  
approved assets 核准资产 L"KKW c  
approved basket stock 认可一篮子证券 &x?m5%^l  
approved budget 核准预算 s(Y2]X4 (  
approved charitable donation 认可慈善捐款 KvjsibI/Y  
approved charitable institution 认可慈善机构 b>h L*9  
approved currency 核准货币；认可货币 Q~R%|Q{&  
approved estimates 核准预算 %1mIngW
=g  
approved estimates of expenditure 核准开支预算 ^'%Q>FVb  
approved overseas insurer 核准海外保险人 E"%dO  
approved overseas trust company 核准海外信托公司 C'~Eq3  
approved pooled investment fund 核准汇集投资基金 ^HhV?Iqg  
approved provident fund scheme 认可公积金计划 _-|/$ jZ  
approved provision 核准拨款 n'To:  
approved redeemable share 核准可赎回股份 ~4+ICC bH  
approved regional stock 认可地区性证券 ,(i`gH{D  
approved retirement scheme 认可退休金计划 VUon>XQ G  
approved subordinated loan 核准附属贷款 )O],$\u  
arbitrage 套戥；套汇；套利 23d*;ri5  
arbitrageur 套戥者；套汇者 j/t
)=c  
arbitrary amount 临时款项 4A`U [r_>D  
arrangement 措施；安排；协定 \G0YLV~>P  
arrears 欠款 P3!JA)p6a  
arrears of pay 欠付薪酬 enGZb&  
arrears of revenue 逾期未收税款；逾期未收的帐项 IG.!M@_  
articles of association 组织章程；组织细则；组织章程细则 ToK=`0#LNK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >*MGF=.QG  
ascertainment of profit 确定利润 /HH_Zi0?N|  
"Asia Clear" “亚洲结算系统”