[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 r;"uk+{i  
allotment notice 股份配售通知；配股通知 O={ ?c1i:  
allotment of shares 股份分配 FWb`F&  
allowable 可获宽免；免税的 a{y"vVQOF  
allowable business loss 可扣除的营业亏损 |9;MP&68  
allowable expenses 可扣税的支出 92"
;?Xk  
allowance 免税额；津贴；备抵；准备金 +wpQ$)\  
allowance for debts 债项的免税额 }|-Yd"$  
allowance for depreciation by wear and tear 耗损折旧免税额 R]xXG0  
allowance for funeral expenses 殡殓费的免税额 >$/PfyY7@#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n
B.u5  
allowance for repairs and outgoings 修葺及支出方面的免税额 0XLoGQ =  
allowance to debtor 给债务人的津贴 <],
~V\m  
alteration of capital 资本更改 Pf?zszvs  
alternate trustee 候补受托人 IPxK$nI^  
amalgamation 合并 K."h}f
95  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 92pl#Igt  
ambit of charges 征税范围；收费范围 Lk8NjK6  
amended valuation 经修订的估值 M?3#XQDvD  
American Commodities Exchange 美国商品交易所 cpJ(77e  
American Express Bank Limited 美国运通银行 c%O8h  
American Stock Exchange 美国证券交易所 U oq t  
amortization 摊销 x4e8;A(y  
amount due from banks 存放银行同业的款项 qs 0'}>  
amount due from banks abroad 存放海外银行同业的款项 WVkJ=r0Ny  
amount due from holding companies 控股公司欠款 w.0
:#4  
amount due from local banks 存放本港银行同业的款项 n^+rxG6L  
amount due to banks 银行同业的存款 cfrvx^,2&  
amount due to banks abroad 海外银行同业的存款 d:%!)s  
amount due to holding companies 控股公司存款 d2=Z=udd  
amount due to local banks 本港银行同业的存款 fo$Ac  
amount due to outport banks 外埠银行同业的存款 9+"\7MHw  
amount for note issue 发行纸币的款额 A DW>  
amount of bond 担保契据的款额 MET"s.v
 
amount of consideration 代价款额 ry[NR$L/m  
amount of contribution 供款数额 `a:L%Ex  
amount of indebtedness 负债款额 xJ[Xmre  
amount of principal of the loan 贷款本金额 Ix1[ $
9  
amount of rates chargeable 应征差饷数额 Smjg[  
amount of share capital 股本额 *5Aq\g,n  
amount of sums assured 承保款额 _6/q.  
amount of variation 变动幅度 GT(nW|v  
amount of vote 拨款数额 e/n
c[  
amount payable 应付款额 _= d X01  
amount receivable 应收款额 )?D w)s5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Btu=MUS  
analysis 分析 Ad'b{C%  
ancillary risk 附属风险 SeX:A)*ez%  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^V5g[XL2  
annual accounting date 年结日期 wNt-mgir-Q  
annual allowance 每年免税额；年积金；年度津贴；年津 &8^ch,+pD  
annual balance 年度余额 m=.}}DcSs  
annual disposable income 每年可动用收入 $
hGiI  
annual estimates 周年预算 Wgr`)D  
annual fee 年费 ]Y%U5\$  
annual general meeting 周年大会 xw5LPz;
B  
annual growth rate 年增率；每年增长率 leMcY6  
annual long-term supplement 长期个案每年补助金 MV.$Ay  
annual pensionable emolument 可供计算退休金的年薪 0*-nVC1  
annual report 年报 erQ0fW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n;+e(ob;;  
annual return 周年报表；周年申报表；每年报税表格 #vnJJ#uI|>  
Annual Return Rules 《周年报表规则》 3$hbb6N%6.  
annual review of consumer prices 每年消费物价回顾 R:}u(N  
annual roll-forward basis 逐年延展方式 +&:?*(?Q  
annual salary 年薪 K0bh;I  
annual statement 年度报表；年度决算表 vxrRkOU1  
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 ./!6M  
annuitant 年金受益人 Edi`x5"l  
annuity 年金 Gd08RW  
annuity contract 年金合约 Bt\z0*t=s  
annuity on human life 人寿年金 q%Fc?d9  
antecedent debt 先前的债项 _a e&@s1  
ante-dated cheque 倒填日期支票 EE<^q?[3^  
anticipated expenditure 预期开支 6-w'?G37  
anticipated net profit 预期纯利 zJJ6"9sl  
anticipated revenue 预期收入 ] |y]?7  
anti-inflation measure 反通货膨胀措施 H^e0fm  
anti-inflationary stance 反通货膨胀立场 p>c`GDU  
apparent deficit 表面赤字 ,%a7 sk<5k  
apparent financial solvency 表面偿债能力 '\iWp?`$  
apparent partner 表面合伙人 ;N FTdP  
application for personal assessment 个人入息课税申请书 \f AL:mJ  
application of fund 资金应用 ~SW_jiKM  
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 jD eNCJ  
appointed actuary 委任精算师 jW G=k#WN  
appointed auditor 委任核数师；委任审计师 `S{Blv  
appointed trustee 委任的受托人 {MaFv  
appointer 委任人 NQD*8PGfj  
apportioned pro rata 按比例分摊 BRx`83CK  
apportionment 分配；分摊 bBFdr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :Gdfpz-{?  
apportionment formula 分摊方程式 aB(6yBBoxj  
apportionment of estate duty 遗产税的分摊 n nZ|oEF  
appraisal 估价；评估 y@L-qO+{&  
appreciable growth 可观增长 d/57;6I_  
appreciable impact 显着影响 JBsHr%!i  
appreciable increase 可观增长 gD\ =  
appreciation 增值；升值 $6c8<!B_  
appreciation against other currencies 相对其他货币升值 dUTF0
U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pzMli^  
appreciation tax 增值税 &m'ttUG?  
appropriation 拨款；拨用；拨付 3xJ_
%AD\'  
appropriation account 拨款帐目 S&C  
Appropriation Bill 拨款法案 J)w58/`?t  
appropriation-in-aid system 补助拨款办法 4}~zVT0'~  
approved assets 核准资产 f&\v+'[p  
approved basket stock 认可一篮子证券 )7e[o8O_6  
approved budget 核准预算 -'tgr6=|w"  
approved charitable donation 认可慈善捐款 95,{40;X7  
approved charitable institution 认可慈善机构 |$r|DX1[  
approved currency 核准货币；认可货币 u= |hRTD=  
approved estimates 核准预算 NC*h7  
approved estimates of expenditure 核准开支预算 LN8V&'>  
approved overseas insurer 核准海外保险人 0aMw  
approved overseas trust company 核准海外信托公司 '~^3 =[Z  
approved pooled investment fund 核准汇集投资基金 g2=5IU<  
approved provident fund scheme 认可公积金计划 fR>(b?C  
approved provision 核准拨款 V4RtH  
approved redeemable share 核准可赎回股份 QOECpk-  
approved regional stock 认可地区性证券 w,\#)<boyb  
approved retirement scheme 认可退休金计划 X5'QYZ6kv  
approved subordinated loan 核准附属贷款 #-9;Hn4x  
arbitrage 套戥；套汇；套利 8 0>qqz  
arbitrageur 套戥者；套汇者 glk_*x  
arbitrary amount 临时款项 #L-3eW=f  
arrangement 措施；安排；协定 U!"+~d)  
arrears 欠款 nj*B-M\p  
arrears of pay 欠付薪酬 Q?GmSeUi  
arrears of revenue 逾期未收税款；逾期未收的帐项 {*8'b
NJ  
articles of association 组织章程；组织细则；组织章程细则 V`KXfY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7XE/bhe%S  
ascertainment of profit 确定利润 .[1"Med J  
"Asia Clear" “亚洲结算系统”