[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 LbCcOkL/@@  
allotment notice 股份配售通知；配股通知 {/|RKV83  
allotment of shares 股份分配 h"R{{yf2  
allowable 可获宽免；免税的 (55k70>i3  
allowable business loss 可扣除的营业亏损 )Iu0MN&  
allowable expenses 可扣税的支出 BMaw]D  
allowance 免税额；津贴；备抵；准备金 8SH&b8k<<  
allowance for debts 债项的免税额 j{QzD^t  
allowance for depreciation by wear and tear 耗损折旧免税额 /j%(Z/RM  
allowance for funeral expenses 殡殓费的免税额 "u29| OY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YU>NGC]}d  
allowance for repairs and outgoings 修葺及支出方面的免税额 Cn6<I{`\  
allowance to debtor 给债务人的津贴 ~4-:;8a  
alteration of capital 资本更改 L>xecep  
alternate trustee 候补受托人 G,o5JL"t  
amalgamation 合并 +%E)]*Ym  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :Y4m3|  
ambit of charges 征税范围；收费范围 |.]sL0;4Z  
amended valuation 经修订的估值 Q`= ,&;T>  
American Commodities Exchange 美国商品交易所 K"fr4xHq  
American Express Bank Limited 美国运通银行 )?d(7d-l  
American Stock Exchange 美国证券交易所 ZQ@Ul  
amortization 摊销 H5MO3DJ  
amount due from banks 存放银行同业的款项 nulLK28q  
amount due from banks abroad 存放海外银行同业的款项 _m0B6?KJ  
amount due from holding companies 控股公司欠款 /i:c! l9  
amount due from local banks 存放本港银行同业的款项 Twq/Y07M  
amount due to banks 银行同业的存款 Tj(DdR#w  
amount due to banks abroad 海外银行同业的存款 7bk=D~/nSg  
amount due to holding companies 控股公司存款 +g.lLb*#  
amount due to local banks 本港银行同业的存款 8&q[jxI@8  
amount due to outport banks 外埠银行同业的存款 `2 6t+Tb  
amount for note issue 发行纸币的款额 1s\   
amount of bond 担保契据的款额 PvHX#wJ  
amount of consideration 代价款额 T~D2rt\  
amount of contribution 供款数额 WR:I2-1  
amount of indebtedness 负债款额 n,Gvgf  
amount of principal of the loan 贷款本金额 1iLr KA  
amount of rates chargeable 应征差饷数额 ;*+wg5|  
amount of share capital 股本额 :<QmG3F  
amount of sums assured 承保款额 .#Vup{.  
amount of variation 变动幅度 bz'#YM  
amount of vote 拨款数额 nNc>nB1  
amount payable 应付款额 Bjc<d,]  
amount receivable 应收款额 q$
iGeE#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B!j7vXM2  
analysis 分析 {e]ktj#+{  
ancillary risk 附属风险 ?"@`SEdnU2  
annual account 周年帐目；周年帐目报表；年度决算；年结 i:/Ws1=q  
annual accounting date 年结日期 Kry^47"  
annual allowance 每年免税额；年积金；年度津贴；年津 bI?uV;m>  
annual balance 年度余额 9YQYg@+R  
annual disposable income 每年可动用收入 H*KZZTKd  
annual estimates 周年预算 ]@P!Q&V #  
annual fee 年费 bCfw,V{sce  
annual general meeting 周年大会 Rlwewxmr  
annual growth rate 年增率；每年增长率 HSG7jC'_  
annual long-term supplement 长期个案每年补助金 bnzIDsw!Q  
annual pensionable emolument 可供计算退休金的年薪 Bw Cwy  
annual report 年报 q
K-\`m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ge_Gx*R  
annual return 周年报表；周年申报表；每年报税表格 xf|vz|J?y  
Annual Return Rules 《周年报表规则》 JIOeDuw+  
annual review of consumer prices 每年消费物价回顾 c,L{Qv"n{  
annual roll-forward basis 逐年延展方式 !kQJ6U  
annual salary 年薪 ;N?raz2mEi  
annual statement 年度报表；年度决算表 'UFPQ  
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 XF Cwa  
annuitant 年金受益人 QLLMSa+! \  
annuity 年金 n4A#T#D!t3  
annuity contract 年金合约 >c30kpG g  
annuity on human life 人寿年金 /D~MHO{  
antecedent debt 先前的债项 0 zn }l6OS  
ante-dated cheque 倒填日期支票 5sZqX.XVF  
anticipated expenditure 预期开支 HceZTe@  
anticipated net profit 预期纯利 "lnI@t{o  
anticipated revenue 预期收入 ^
&!iqK2o  
anti-inflation measure 反通货膨胀措施 ~{00moN"m  
anti-inflationary stance 反通货膨胀立场 6` 4,  
apparent deficit 表面赤字 d>gN3}tT  
apparent financial solvency 表面偿债能力 M{)|9F  
apparent partner 表面合伙人 u"5 hlccH  
application for personal assessment 个人入息课税申请书 :zK\t5  
application of fund 资金应用 S4C4_*~Vd  
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 ?Zh,W(7W  
appointed actuary 委任精算师 p%#=OtkC  
appointed auditor 委任核数师；委任审计师 Y+Cqc.JBQ  
appointed trustee 委任的受托人 Eoh{+>:6  
appointer 委任人 4ND T5s L  
apportioned pro rata 按比例分摊 neBc
S[  
apportionment 分配；分摊 Mh"vH0\Lj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )u>/:  
apportionment formula 分摊方程式 j<PpCL_8%  
apportionment of estate duty 遗产税的分摊 L IN$Y  
appraisal 估价；评估 j}aU*p~N  
appreciable growth 可观增长 f\X7h6k8{  
appreciable impact 显着影响 $Ma *qEB  
appreciable increase 可观增长 t2h I^J0y  
appreciation 增值；升值 *}RV)0m if  
appreciation against other currencies 相对其他货币升值 (_nU}<y_i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^X|Bzz)  
appreciation tax 增值税 "}^}3"/.  
appropriation 拨款；拨用；拨付 #4Ltw,b^  
appropriation account 拨款帐目 (Y~gItej  
Appropriation Bill 拨款法案 
jpt-5@5O  
appropriation-in-aid system 补助拨款办法 xz*MFoE  
approved assets 核准资产 >o4Ih^VB  
approved basket stock 认可一篮子证券  I#U)  
approved budget 核准预算 !)HB+yr  
approved charitable donation 认可慈善捐款 2'-o'z<  
approved charitable institution 认可慈善机构 vC%Hc/&.}  
approved currency 核准货币；认可货币 
K-Fro~U  
approved estimates 核准预算 4;)aGN{e  
approved estimates of expenditure 核准开支预算 ve*m\DU  
approved overseas insurer 核准海外保险人 19*
D*dkBR  
approved overseas trust company 核准海外信托公司 EncJB  
approved pooled investment fund 核准汇集投资基金 8fC5O  
approved provident fund scheme 认可公积金计划 Jk_}y  
approved provision 核准拨款 V!zU4!@qP
 
approved redeemable share 核准可赎回股份 !~-@p?kW/  
approved regional stock 认可地区性证券 KA{JSi  
approved retirement scheme 认可退休金计划 zw}Wm4OH  
approved subordinated loan 核准附属贷款 qs3V2lvYw{  
arbitrage 套戥；套汇；套利 ,Wlw #1fP  
arbitrageur 套戥者；套汇者 y1t,i. [  
arbitrary amount 临时款项 8^5@J)R8  
arrangement 措施；安排；协定 w'&QNm>  
arrears 欠款 G%XjDxo$I  
arrears of pay 欠付薪酬 k [8{N  
arrears of revenue 逾期未收税款；逾期未收的帐项 <]'1YDA
 
articles of association 组织章程；组织细则；组织章程细则 DlxL:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d#u*Nw Y}  
ascertainment of profit 确定利润 "#
=WD  
"Asia Clear" “亚洲结算系统”