[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 bwh.ekf8  
allotment notice 股份配售通知；配股通知 .{W)E  
allotment of shares 股份分配 YEqWTB|w  
allowable 可获宽免；免税的 /c1FFkq|K  
allowable business loss 可扣除的营业亏损 nS1D&;#Y  
allowable expenses 可扣税的支出 `_v|O{DC{  
allowance 免税额；津贴；备抵；准备金 C R$5'#11)  
allowance for debts 债项的免税额 RA+k/2]y!  
allowance for depreciation by wear and tear 耗损折旧免税额 |bz,cvlP W  
allowance for funeral expenses 殡殓费的免税额 }mC-SC)oSi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <kmn3w,vi  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ie?C<(8Ul  
allowance to debtor 给债务人的津贴 *l^%7Wrk  
alteration of capital 资本更改 zKk2 >.  
alternate trustee 候补受托人 : LI*#~'Ka  
amalgamation 合并 &6 L{1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X;0DQnAI8j  
ambit of charges 征税范围；收费范围 <[7.+{qfW  
amended valuation 经修订的估值 /P0%4aWu=  
American Commodities Exchange 美国商品交易所 p`JD8c  
American Express Bank Limited 美国运通银行 &u_f:Pog  
American Stock Exchange 美国证券交易所 uIvE~<  
amortization 摊销 R@r"a&{/  
amount due from banks 存放银行同业的款项 # -
Ts]4v  
amount due from banks abroad 存放海外银行同业的款项 y85/qg)H^  
amount due from holding companies 控股公司欠款 MLc c  
amount due from local banks 存放本港银行同业的款项 &a p{|>3  
amount due to banks 银行同业的存款 OE/O:F:1j  
amount due to banks abroad 海外银行同业的存款 RW|3d<Fj  
amount due to holding companies 控股公司存款 nV%1/e"5  
amount due to local banks 本港银行同业的存款 v}ZQC8wL  
amount due to outport banks 外埠银行同业的存款 e;<=aa)}?  
amount for note issue 发行纸币的款额 :_Y@,CpIEg  
amount of bond 担保契据的款额 D[)g-_3f6<  
amount of consideration 代价款额 X ] &Q^  
amount of contribution 供款数额 i9oi} $;J  
amount of indebtedness 负债款额 /E@|  
amount of principal of the loan 贷款本金额 >LwZ"IEV  
amount of rates chargeable 应征差饷数额 Ed)t87E  
amount of share capital 股本额 
vd9><W  
amount of sums assured 承保款额 }cG
!93  
amount of variation 变动幅度 aQaO.K2  
amount of vote 拨款数额 kfBVF%90  
amount payable 应付款额 TCFx+*fBd  
amount receivable 应收款额 AjK'P<:/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +)FB[/pXk  
analysis 分析 (AdQ6eGMb  
ancillary risk 附属风险 [(Pm\o  
annual account 周年帐目；周年帐目报表；年度决算；年结 $aX}i4F  
annual accounting date 年结日期 nmVL%66K  
annual allowance 每年免税额；年积金；年度津贴；年津 iP;X8'< BC  
annual balance 年度余额 wEo/H  
annual disposable income 每年可动用收入 C-$S]6  
annual estimates 周年预算 A5zT^!`
[  
annual fee 年费 &gZ5dTj>  
annual general meeting 周年大会 :0j9  
annual growth rate 年增率；每年增长率 9Ay*'   
annual long-term supplement 长期个案每年补助金 Uax- z  
annual pensionable emolument 可供计算退休金的年薪 41WnKz9c  
annual report 年报 e@6<mir[4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d:6?miMH]t  
annual return 周年报表；周年申报表；每年报税表格 eqQAst#~  
Annual Return Rules 《周年报表规则》 -U(T  
annual review of consumer prices 每年消费物价回顾 <IGQBu#ZH  
annual roll-forward basis 逐年延展方式 1j<=TWit  
annual salary 年薪 HP2]b?C  
annual statement 年度报表；年度决算表 u~6`9'Ms  
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 _YY:}'+  
annuitant 年金受益人 UfSWd
R)  
annuity 年金 _pM&Ya  
annuity contract 年金合约 jAmAT/1  
annuity on human life 人寿年金 Q uy5H  
antecedent debt 先前的债项 vW 0m%  
ante-dated cheque 倒填日期支票 yK<%AV@v  
anticipated expenditure 预期开支 pIk&N
I  
anticipated net profit 预期纯利 -#H>kbs  
anticipated revenue 预期收入 T&I*8 R~  
anti-inflation measure 反通货膨胀措施 c.Pyt  
anti-inflationary stance 反通货膨胀立场 E@aR5S>  
apparent deficit 表面赤字 Q_xE:#!;  
apparent financial solvency 表面偿债能力 n3-u.Fb  
apparent partner 表面合伙人 0x'>}5`5  
application for personal assessment 个人入息课税申请书 J.mEOo!>  
application of fund 资金应用 Y!v `0z  
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 X~GnK>R  
appointed actuary 委任精算师  cpp0Y^  
appointed auditor 委任核数师；委任审计师 I3D8xl>P\  
appointed trustee 委任的受托人 i Vzv/Lqm1  
appointer 委任人 W\o(f W  
apportioned pro rata 按比例分摊 el39HB$  
apportionment 分配；分摊 WaQ Cq0Enj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \aQBzEX  
apportionment formula 分摊方程式 _=XzQZT!L  
apportionment of estate duty 遗产税的分摊 .0S.7w3dZo  
appraisal 估价；评估 gd-4hR  
appreciable growth 可观增长 6$w)"Rq  
appreciable impact 显着影响 2GA6@-u\  
appreciable increase 可观增长 T+zZOI  
appreciation 增值；升值 l2U"4d!o  
appreciation against other currencies 相对其他货币升值 %p)6m2Sb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r}MXX n,f  
appreciation tax 增值税 ?h"+q8&  
appropriation 拨款；拨用；拨付 P*XLm  
appropriation account 拨款帐目 i2/:' i  
Appropriation Bill 拨款法案 5bR;R{:x  
appropriation-in-aid system 补助拨款办法 0#KDvCBJ  
approved assets 核准资产 V}=9S@$o  
approved basket stock 认可一篮子证券 v{^_3 ]  
approved budget 核准预算 h #Od tc1)  
approved charitable donation 认可慈善捐款 R$4&>VBu  
approved charitable institution 认可慈善机构 ~mx me6"v  
approved currency 核准货币；认可货币 1+v&SU  
approved estimates 核准预算 e'mm42  
approved estimates of expenditure 核准开支预算 &/}]9 #  
approved overseas insurer 核准海外保险人 <ZxxlJS)6  
approved overseas trust company 核准海外信托公司 MQY^#N  
approved pooled investment fund 核准汇集投资基金 9%j_"+<c  
approved provident fund scheme 认可公积金计划 NduvfA4  
approved provision 核准拨款 Wo2TU!  
approved redeemable share 核准可赎回股份 tzJdUZJ  
approved regional stock 认可地区性证券 kMAQHpDD  
approved retirement scheme 认可退休金计划 wG
D".CS0  
approved subordinated loan 核准附属贷款 t&^9o$  
arbitrage 套戥；套汇；套利 >xws  
arbitrageur 套戥者；套汇者 -z./6dQ  
arbitrary amount 临时款项 '+N!3r{G  
arrangement 措施；安排；协定 |Xk'd@<  
arrears 欠款 N%%2!
Z#  
arrears of pay 欠付薪酬 oE[wOq+  
arrears of revenue 逾期未收税款；逾期未收的帐项 N^pTj<M<g  
articles of association 组织章程；组织细则；组织章程细则 3t5`,R1@t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 
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ascertainment of profit 确定利润 H%> E6rVB  
"Asia Clear" “亚洲结算系统”