[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 /yw\(|T  
allotment notice 股份配售通知；配股通知 dI ZTLb"a  
allotment of shares 股份分配 KYRm Ui#  
allowable 可获宽免；免税的 -6~dJTm[t  
allowable business loss 可扣除的营业亏损 WQLHjGehe  
allowable expenses 可扣税的支出 Q"6hD?6.  
allowance 免税额；津贴；备抵；准备金 n|mJ E,N  
allowance for debts 债项的免税额 &Rl3y\ r  
allowance for depreciation by wear and tear 耗损折旧免税额 [m
B(GL  
allowance for funeral expenses 殡殓费的免税额 `/wq3+?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /Xu;/MMpd3  
allowance for repairs and outgoings 修葺及支出方面的免税额 QVG0>,+}$  
allowance to debtor 给债务人的津贴 /ro
mTK4  
alteration of capital 资本更改 rGn5Q
V  
alternate trustee 候补受托人 ok>P [ &!  
amalgamation 合并 O^R
:_vb3I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $XQ;~i   
ambit of charges 征税范围；收费范围 `^&1
5?Wk  
amended valuation 经修订的估值 1^60I#Vr@  
American Commodities Exchange 美国商品交易所 _> |R-vQ8  
American Express Bank Limited 美国运通银行 1Oca@E\Z.  
American Stock Exchange 美国证券交易所 CVGOX z  
amortization 摊销 S1az3VJI\  
amount due from banks 存放银行同业的款项 o3i,B),K  
amount due from banks abroad 存放海外银行同业的款项 csFJ 5  
amount due from holding companies 控股公司欠款 17n+4J]  
amount due from local banks 存放本港银行同业的款项 J+cAS/MYX  
amount due to banks 银行同业的存款 Xv-1PY':pA  
amount due to banks abroad 海外银行同业的存款 A"BtVy[[9  
amount due to holding companies 控股公司存款 _8x'GK tU  
amount due to local banks 本港银行同业的存款 94h_t@Q/1  
amount due to outport banks 外埠银行同业的存款 YM`:L  
amount for note issue 发行纸币的款额 *_{ l  
amount of bond 担保契据的款额 !rsa4t@t  
amount of consideration 代价款额 w$b+R8.n)  
amount of contribution 供款数额 FD XWF
J  
amount of indebtedness 负债款额 nqurY62Ip  
amount of principal of the loan 贷款本金额 0V>ESyae5  
amount of rates chargeable 应征差饷数额 w]W`R.  
amount of share capital 股本额 hs{&G^!jo  
amount of sums assured 承保款额 gI^L 9jE7  
amount of variation 变动幅度 4Wi8$  
amount of vote 拨款数额 co$Hi9JE  
amount payable 应付款额 o%/-5-  
amount receivable 应收款额 /jZaU`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <=)D=Ax/_[  
analysis 分析 k%Ma4_Z  
ancillary risk 附属风险 Qc&-\kQ:$u  
annual account 周年帐目；周年帐目报表；年度决算；年结 [V> :`?  
annual accounting date 年结日期 B8cB Qv  
annual allowance 每年免税额；年积金；年度津贴；年津 {8!ZKlB  
annual balance 年度余额 }&Wp3EWw  
annual disposable income 每年可动用收入 ;T5,T   
annual estimates 周年预算 I=4Xv<F  
annual fee 年费 :Wyn+  
annual general meeting 周年大会 xfV,==uF  
annual growth rate 年增率；每年增长率 !"`@sd~  
annual long-term supplement 长期个案每年补助金 H-/; l54E  
annual pensionable emolument 可供计算退休金的年薪 IFd )OZ5  
annual report 年报 x9x#'H3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (C-,ljY
 
annual return 周年报表；周年申报表；每年报税表格 '!j #X_;  
Annual Return Rules 《周年报表规则》 zp7V\W; &  
annual review of consumer prices 每年消费物价回顾 5"-una>D  
annual roll-forward basis 逐年延展方式 IgPV#  
annual salary 年薪 O8K@&V
p  
annual statement 年度报表；年度决算表 <&qpl0U)Y  
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 {h
/OnBwG  
annuitant 年金受益人 [K/ O5_  
annuity 年金 =~GE?}.o  
annuity contract 年金合约 @9}),hl`  
annuity on human life 人寿年金 Kcs
cz,  
antecedent debt 先前的债项 ~")hE%Kl}  
ante-dated cheque 倒填日期支票 dWsT Jyx~  
anticipated expenditure 预期开支 NLcO{   
anticipated net profit 预期纯利 ~w Zl2I  
anticipated revenue 预期收入 kq)
+@p  
anti-inflation measure 反通货膨胀措施 !Y ;H(.A/  
anti-inflationary stance 反通货膨胀立场 ?1GY%-  
apparent deficit 表面赤字 ,s1&O`  
apparent financial solvency 表面偿债能力 Zdv.PGn  
apparent partner 表面合伙人 ${A5-  
application for personal assessment 个人入息课税申请书 pP|,7c5  
application of fund 资金应用 ,N;))3  
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 d&}pgb-
Md  
appointed actuary 委任精算师 .dD9&n;#^  
appointed auditor 委任核数师；委任审计师 +3M $3w{2  
appointed trustee 委任的受托人 l,*yEkU  
appointer 委任人 v-P8WFjca  
apportioned pro rata 按比例分摊 xN#bzma  
apportionment 分配；分摊 cZNi~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (NGu9uJs  
apportionment formula 分摊方程式 Yw6DJ
Y  
apportionment of estate duty 遗产税的分摊 iBG`43;  
appraisal 估价；评估
zq,iLoY[R  
appreciable growth 可观增长 38[)[{G)Hv  
appreciable impact 显着影响 V~/.Y&WN  
appreciable increase 可观增长 6-mmi7If O  
appreciation 增值；升值 `^v4zWDK  
appreciation against other currencies 相对其他货币升值 NJn&>/vM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G 6W
x3~  
appreciation tax 增值税
_LJ5o_-N  
appropriation 拨款；拨用；拨付 UH5w7M  
appropriation account 拨款帐目 Ihdu1]~R{  
Appropriation Bill 拨款法案 m!rwG(  
appropriation-in-aid system 补助拨款办法 :|Z$3q
  
approved assets 核准资产  1|o$X  
approved basket stock 认可一篮子证券 r8IX/ ,  
approved budget 核准预算 M,crz  
approved charitable donation 认可慈善捐款 "e~k
-\^Y  
approved charitable institution 认可慈善机构 'Pf_5q  
approved currency 核准货币；认可货币 g(mxhD!k  
approved estimates 核准预算 {*N^C@  
approved estimates of expenditure 核准开支预算 cvKV95bn  
approved overseas insurer 核准海外保险人 #2h+dk$1  
approved overseas trust company 核准海外信托公司 _e6a8  
approved pooled investment fund 核准汇集投资基金 dSwm|kIa  
approved provident fund scheme 认可公积金计划
vT?Q^PTO  
approved provision 核准拨款 u FMIY(vB  
approved redeemable share 核准可赎回股份 *Wzwbwg  
approved regional stock 认可地区性证券 plK=D#)  
approved retirement scheme 认可退休金计划 ;SfNKu  
approved subordinated loan 核准附属贷款 |Dg;(i?  
arbitrage 套戥；套汇；套利 -<_7\09  
arbitrageur 套戥者；套汇者 ?8Et[tFg  
arbitrary amount 临时款项 Xad*Iulj  
arrangement 措施；安排；协定 (Up'$J}  
arrears 欠款 HzE1r+3Q@  
arrears of pay 欠付薪酬 PfyRZ[3)c  
arrears of revenue 逾期未收税款；逾期未收的帐项 IeVLn^?+:  
articles of association 组织章程；组织细则；组织章程细则 CoJ55TAW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C*7!dW6  
ascertainment of profit 确定利润 Wdo#? @m  
"Asia Clear" “亚洲结算系统”