[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 }i)^?@  
allotment notice 股份配售通知；配股通知 4 Qo(Wl
 
allotment of shares 股份分配 g RX`61  
allowable 可获宽免；免税的 L.cGt"{  
allowable business loss 可扣除的营业亏损 >ZE 8EL  
allowable expenses 可扣税的支出 "@!B"'xg  
allowance 免税额；津贴；备抵；准备金 zKnHo:SV  
allowance for debts 债项的免税额 >+9f{FP 9  
allowance for depreciation by wear and tear 耗损折旧免税额 ?qdZ]M4e  
allowance for funeral expenses 殡殓费的免税额 \-Oq/g{j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F$|Ec9  
allowance for repairs and outgoings 修葺及支出方面的免税额 +d$ l1j  
allowance to debtor 给债务人的津贴 m(CbMu  
alteration of capital 资本更改 -W#-m'Lvu  
alternate trustee 候补受托人 H{XD>q.  
amalgamation 合并 lZt{L0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )[w_LHK I  
ambit of charges 征税范围；收费范围 K}r@O"6*\  
amended valuation 经修订的估值 2I8RO\zR  
American Commodities Exchange 美国商品交易所 7QOQG:-  
American Express Bank Limited 美国运通银行 ggy 7p44  
American Stock Exchange 美国证券交易所 jRCf!RO  
amortization 摊销 |x Nd^  
amount due from banks 存放银行同业的款项 hDP&~Mk  
amount due from banks abroad 存放海外银行同业的款项 K4H U9!  
amount due from holding companies 控股公司欠款 7 [b]%i  
amount due from local banks 存放本港银行同业的款项 ssWSY(j]  
amount due to banks 银行同业的存款 jP{W|9@(  
amount due to banks abroad 海外银行同业的存款 aCwb[7N  
amount due to holding companies 控股公司存款 b
6LwKUl  
amount due to local banks 本港银行同业的存款 SviGLv;oR  
amount due to outport banks 外埠银行同业的存款 E&RiEhuv  
amount for note issue 发行纸币的款额 K<3$>/|  
amount of bond 担保契据的款额 B <CK~ybY  
amount of consideration 代价款额 d{gj8  
amount of contribution 供款数额 W,g0n=2V  
amount of indebtedness 负债款额 W{{{c2.  
amount of principal of the loan 贷款本金额 UImd*;2TE  
amount of rates chargeable 应征差饷数额 \0^ZNa?  
amount of share capital 股本额 ,o_Ur.UJ  
amount of sums assured 承保款额 
6{qI  
amount of variation 变动幅度 >o#^)LN  
amount of vote 拨款数额 [^J2<\<0  
amount payable 应付款额 h |D
KD.  
amount receivable 应收款额 uqN:I)>[P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z6`oGFq  
analysis 分析 7w m9S4+|  
ancillary risk 附属风险 gOE3x^X*{  
annual account 周年帐目；周年帐目报表；年度决算；年结 On^jHqLaE  
annual accounting date 年结日期 YXBU9T{r  
annual allowance 每年免税额；年积金；年度津贴；年津 m V U(b,  
annual balance 年度余额 ,J(+%#$UT  
annual disposable income 每年可动用收入 )Q!3p={ S*  
annual estimates 周年预算 b')Lj]%;k  
annual fee 年费 EZz`pE  
annual general meeting 周年大会 X`,]@c%C`  
annual growth rate 年增率；每年增长率 hlgBx~S[  
annual long-term supplement 长期个案每年补助金 X53TFRxnT  
annual pensionable emolument 可供计算退休金的年薪 EJbFo682  
annual report 年报 [T5z}!_y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `!K!+`Z9  
annual return 周年报表；周年申报表；每年报税表格 q,W6wM;,E  
Annual Return Rules 《周年报表规则》 0( s io\  
annual review of consumer prices 每年消费物价回顾 w'Cn3b)`  
annual roll-forward basis 逐年延展方式 K?4/x4p@  
annual salary 年薪 w(y#{!%+  
annual statement 年度报表；年度决算表 +&T;jad2  
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 1VH$l(7IQ  
annuitant 年金受益人 &)
8-iO  
annuity 年金 K)h\X~s  
annuity contract 年金合约 v7L}I[f  
annuity on human life 人寿年金 ~(|~Ze>  
antecedent debt 先前的债项 <MPoDf?h  
ante-dated cheque 倒填日期支票 s`bC?wr5h  
anticipated expenditure 预期开支 >-~2:d\M3  
anticipated net profit 预期纯利 [~ Wiy3n  
anticipated revenue 预期收入 ^aW?0qsH  
anti-inflation measure 反通货膨胀措施 L 1fK  
anti-inflationary stance 反通货膨胀立场 5&uS700  
apparent deficit 表面赤字 mNvK|bTUT  
apparent financial solvency 表面偿债能力 zW@OSKq4  
apparent partner 表面合伙人 CD]2a@j{  
application for personal assessment 个人入息课税申请书 dXe. 5XC  
application of fund 资金应用 /!r#=enG7  
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 0'DlsC/`*  
appointed actuary 委任精算师 'm;M+:l 6  
appointed auditor 委任核数师；委任审计师 Qoj}]jve  
appointed trustee 委任的受托人 `mI%Se  
appointer 委任人 xTnd9'Pk`:  
apportioned pro rata 按比例分摊 +18)e;   
apportionment 分配；分摊 QSn%~o05  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <z>K{:+>  
apportionment formula 分摊方程式 CKAs3",  
apportionment of estate duty 遗产税的分摊 8 \M%\]_  
appraisal 估价；评估 wGqQR)a  
appreciable growth 可观增长 "!yKX(aTX  
appreciable impact 显着影响 Z
UvA`   
appreciable increase 可观增长 zEQ<Q\"1  
appreciation 增值；升值 C~
2/ 5  
appreciation against other currencies 相对其他货币升值 {
(DD~~)D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !eoN  
appreciation tax 增值税 X9:(}=E V  
appropriation 拨款；拨用；拨付 MuQBn7F{c  
appropriation account 拨款帐目 iwHy!Vi-5  
Appropriation Bill 拨款法案 OFJ T  
appropriation-in-aid system 补助拨款办法 [_3Rhp:  
approved assets 核准资产 ;x[F4d  
approved basket stock 认可一篮子证券 *>=vSRL0_  
approved budget 核准预算 _{EO9s2FG  
approved charitable donation 认可慈善捐款 =A6/D    
approved charitable institution 认可慈善机构 u@`)u#  
approved currency 核准货币；认可货币 :'OC
Q.[{s  
approved estimates 核准预算 BO5g
wvyI  
approved estimates of expenditure 核准开支预算 ?kICYtY:_b  
approved overseas insurer 核准海外保险人 M
y:9  
approved overseas trust company 核准海外信托公司 8F$b/Z  
approved pooled investment fund 核准汇集投资基金 5G~;g  
approved provident fund scheme 认可公积金计划 23/!k}G"  
approved provision 核准拨款 (%fl  
approved redeemable share 核准可赎回股份 7]_lSYwrb  
approved regional stock 认可地区性证券 ZCQ7xQD  
approved retirement scheme 认可退休金计划 x8a?I T.  
approved subordinated loan 核准附属贷款 D_6GzgZ  
arbitrage 套戥；套汇；套利 ILUA'T=B0  
arbitrageur 套戥者；套汇者 wz*QB6QtU  
arbitrary amount 临时款项 H=vrF-#  
arrangement 措施；安排；协定 Lw=.LN  
arrears 欠款 J&{qe@
^
 
arrears of pay 欠付薪酬 W{OlJRX8  
arrears of revenue 逾期未收税款；逾期未收的帐项 }2Lh'0 xY  
articles of association 组织章程；组织细则；组织章程细则 `Z{kJMS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @!\g+z_"  
ascertainment of profit 确定利润 &bx;GG\<4  
"Asia Clear" “亚洲结算系统”