[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 B;hc|v{(  
allotment notice 股份配售通知；配股通知 WO^smCk  
allotment of shares 股份分配 DU]MMR  
allowable 可获宽免；免税的 $vlgiJ&f  
allowable business loss 可扣除的营业亏损 dq"b_pr;  
allowable expenses 可扣税的支出 Qf7]t-Kp  
allowance 免税额；津贴；备抵；准备金 peR=J7  
allowance for debts 债项的免税额 z`>a,X
 
allowance for depreciation by wear and tear 耗损折旧免税额 r"Pj,}$A  
allowance for funeral expenses 殡殓费的免税额 REnRpp$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &FkKnz4IZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 (3{'GX2c  
allowance to debtor 给债务人的津贴 |3Oe2qb  
alteration of capital 资本更改 =n9adq  
alternate trustee 候补受托人 /$&~0pk  
amalgamation 合并 m$pXe<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zrRt0}?xl  
ambit of charges 征税范围；收费范围 ' OdZ[AN  
amended valuation 经修订的估值 Y?ZTl762  
American Commodities Exchange 美国商品交易所 &Vvy`JE  
American Express Bank Limited 美国运通银行 #x)G2T'?  
American Stock Exchange 美国证券交易所 m*CIbkDsZ  
amortization 摊销 \C/`?"4w  
amount due from banks 存放银行同业的款项 e%(zjCA  
amount due from banks abroad 存放海外银行同业的款项 MvL%*("4b  
amount due from holding companies 控股公司欠款 %w/o#*j<;  
amount due from local banks 存放本港银行同业的款项 NTs< ;ED  
amount due to banks 银行同业的存款 D:8-f3  
amount due to banks abroad 海外银行同业的存款 :4]&R9J>o  
amount due to holding companies 控股公司存款 RvYew!n  
amount due to local banks 本港银行同业的存款 eem.lVVD  
amount due to outport banks 外埠银行同业的存款 V1x
pJ  
amount for note issue 发行纸币的款额 &=X1kQG  
amount of bond 担保契据的款额 [3t N-aj [  
amount of consideration 代价款额 X
OJ/$y  
amount of contribution 供款数额 $C,f>^1  
amount of indebtedness 负债款额 qECc[)B  
amount of principal of the loan 贷款本金额 b;9v.MZ4>g  
amount of rates chargeable 应征差饷数额 :NA cad  
amount of share capital 股本额 7&'^H8V  
amount of sums assured 承保款额 R:0Fv9bwS  
amount of variation 变动幅度 zRsT6u  
amount of vote 拨款数额 scJ`oc:<J  
amount payable 应付款额 V<
:kS  
amount receivable 应收款额 { tim{nV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A9p$5jt7  
analysis 分析 D3;^!ln]D  
ancillary risk 附属风险 W\N-~9UA  
annual account 周年帐目；周年帐目报表；年度决算；年结 rTDx|pvYx  
annual accounting date 年结日期 vyN=X]p  
annual allowance 每年免税额；年积金；年度津贴；年津 fnL!@WF  
annual balance 年度余额 =Ky1v$<  
annual disposable income 每年可动用收入 xqmJPbA  
annual estimates 周年预算 *ZK
fyn$+~  
annual fee 年费 @D[;$YEk  
annual general meeting 周年大会 ^^3 >R`  
annual growth rate 年增率；每年增长率 Fr/8q:m&  
annual long-term supplement 长期个案每年补助金 :9_K@f?n  
annual pensionable emolument 可供计算退休金的年薪 .7+_ubj&,  
annual report 年报 Fm*n>^P@Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8 6?D  
annual return 周年报表；周年申报表；每年报税表格 8 x|NR?  
Annual Return Rules 《周年报表规则》  5t:4%  
annual review of consumer prices 每年消费物价回顾 E88_15'3D  
annual roll-forward basis 逐年延展方式 F3,hx  
annual salary 年薪 +@usJkxul  
annual statement 年度报表；年度决算表 MfCu\[qOz  
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 lv&<kYWY  
annuitant 年金受益人 sJt&`kZ  
annuity 年金 r,[vXxMy(;  
annuity contract 年金合约 6LNm>O  
annuity on human life 人寿年金 \hv*`ukF  
antecedent debt 先前的债项 p?0 a"5Q  
ante-dated cheque 倒填日期支票 N@?Fpmu/k  
anticipated expenditure 预期开支 Z&JW}''n|F  
anticipated net profit 预期纯利 '
#u|RsZ  
anticipated revenue 预期收入 lJ R",_  
anti-inflation measure 反通货膨胀措施 <3Co/.VQd  
anti-inflationary stance 反通货膨胀立场 z=n"cE[KtB  
apparent deficit 表面赤字 8'Z9Z*^h#x  
apparent financial solvency 表面偿债能力 jW?.>(  
apparent partner 表面合伙人 .~ZNlI {K  
application for personal assessment 个人入息课税申请书 mBQ6qmK   
application of fund 资金应用 -Ww'wH'2  
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 G?'L1g[lc  
appointed actuary 委任精算师 ,Z&"@g  
appointed auditor 委任核数师；委任审计师 QOy+T6en  
appointed trustee 委任的受托人 t+q:8HNh  
appointer 委任人 oKA8)~Xqou  
apportioned pro rata 按比例分摊 FyZw='D  
apportionment 分配；分摊 .CQ IN]iD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CIj3D"  
apportionment formula 分摊方程式 A5y
?|q>5  
apportionment of estate duty 遗产税的分摊 #*}4=  
appraisal 估价；评估 Y;xVB" (  
appreciable growth 可观增长 {xr4CDP  
appreciable impact 显着影响 wKXKc\r  
appreciable increase 可观增长 ran Q_\  
appreciation 增值；升值 HMrS::  
appreciation against other currencies 相对其他货币升值 .OX.z~":y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |1T2<ZT  
appreciation tax 增值税 0)yvyQ5  
appropriation 拨款；拨用；拨付 PZeVjL?E  
appropriation account 拨款帐目 o-GlBXI;  
Appropriation Bill 拨款法案 qD7#q]  
appropriation-in-aid system 补助拨款办法 pR
Pz1J$58  
approved assets 核准资产 oPo<F5M]d%  
approved basket stock 认可一篮子证券 r,L#JR w#-  
approved budget 核准预算 6$9n_AS  
approved charitable donation 认可慈善捐款 P`T&zK  
approved charitable institution 认可慈善机构 1;]cYIq  
approved currency 核准货币；认可货币 I/pavh  
approved estimates 核准预算 ZK{VQ~  
approved estimates of expenditure 核准开支预算 y9pQ1H<F;  
approved overseas insurer 核准海外保险人 zRL[.O9  
approved overseas trust company 核准海外信托公司 X<# Q~"  
approved pooled investment fund 核准汇集投资基金 &>*f J  
approved provident fund scheme 认可公积金计划
j:O=9  
approved provision 核准拨款 6EGh8H f  
approved redeemable share 核准可赎回股份 A^bg*t,  
approved regional stock 认可地区性证券 daGGgSbh  
approved retirement scheme 认可退休金计划 ~BDVmQa  
approved subordinated loan 核准附属贷款 1EyM,$On  
arbitrage 套戥；套汇；套利 [-{L@  
arbitrageur 套戥者；套汇者 xzz[!yJjG  
arbitrary amount 临时款项 0p*(<8D}  
arrangement 措施；安排；协定 ]Tx8ImD#)A  
arrears 欠款 Ke~a  
arrears of pay 欠付薪酬 t /EB y"N#  
arrears of revenue 逾期未收税款；逾期未收的帐项 `k a!`nfo  
articles of association 组织章程；组织细则；组织章程细则 1Xu\Tm\Ux  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  [^8*9?i4  
ascertainment of profit 确定利润 UStZ3A'  
"Asia Clear" “亚洲结算系统”