[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 4XL$I
*;4  
allotment notice 股份配售通知；配股通知 G6W_)YL  
allotment of shares 股份分配 zN3[W`q+m  
allowable 可获宽免；免税的 eBlWwUy*6f  
allowable business loss 可扣除的营业亏损 dO?zLc0f  
allowable expenses 可扣税的支出 7rIz  
allowance 免税额；津贴；备抵；准备金 .AB n$ml]  
allowance for debts 债项的免税额 l=|>9,La  
allowance for depreciation by wear and tear 耗损折旧免税额 m1pge4*  
allowance for funeral expenses 殡殓费的免税额 =sm<B^yj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x*`S>_j27=  
allowance for repairs and outgoings 修葺及支出方面的免税额 pm2-F]  
allowance to debtor 给债务人的津贴 HgGwV;W  
alteration of capital 资本更改 RIC\f_Dv  
alternate trustee 候补受托人 a$=BX=  
amalgamation 合并 w\V1pu^6@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `efC4#*!!  
ambit of charges 征税范围；收费范围 9Wu c1#  
amended valuation 经修订的估值 fnXYp !  
American Commodities Exchange 美国商品交易所 Bb[WtT}=  
American Express Bank Limited 美国运通银行
% w\   
American Stock Exchange 美国证券交易所 [zC1LTXe  
amortization 摊销 Fb2,2Px  
amount due from banks 存放银行同业的款项 ;C ^!T  
amount due from banks abroad 存放海外银行同业的款项 <QuIXA  
amount due from holding companies 控股公司欠款 t4;eabZK  
amount due from local banks 存放本港银行同业的款项 %*}h{n  
amount due to banks 银行同业的存款 N F$k~r  
amount due to banks abroad 海外银行同业的存款 r5RUgt  
amount due to holding companies 控股公司存款 &9+]{jXF  
amount due to local banks 本港银行同业的存款 H^Mfj!S  
amount due to outport banks 外埠银行同业的存款 1'NJ[ C`  
amount for note issue 发行纸币的款额 bUzo>fm_  
amount of bond 担保契据的款额 @:dn\{Zsea  
amount of consideration 代价款额 FmtgH1u:=  
amount of contribution 供款数额 8AjQPDn+  
amount of indebtedness 负债款额 3 as~yF 0  
amount of principal of the loan 贷款本金额 |D% O`[k+  
amount of rates chargeable 应征差饷数额 .B+Bl/  
amount of share capital 股本额 k ~0#Iy_{M  
amount of sums assured 承保款额 }s7@0#j@a  
amount of variation 变动幅度 QGCg~TV;  
amount of vote 拨款数额 0&~JC>S  
amount payable 应付款额 exZgk2[0  
amount receivable 应收款额 BS.5g<E2q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !+k);;.+  
analysis 分析
}WA=  
ancillary risk 附属风险 P5JE = &M  
annual account 周年帐目；周年帐目报表；年度决算；年结 ptc.JB 6  
annual accounting date 年结日期 _4f=\  
annual allowance 每年免税额；年积金；年度津贴；年津 |EGC1x]j=  
annual balance 年度余额 *g*~+B :  
annual disposable income 每年可动用收入 SHc?C&^S  
annual estimates 周年预算 ]')  
annual fee 年费
a'%eyN  
annual general meeting 周年大会 <.Dg3
RH  
annual growth rate 年增率；每年增长率 ?NVX# t'  
annual long-term supplement 长期个案每年补助金 Yu}[RXC(=  
annual pensionable emolument 可供计算退休金的年薪 y$}o{VE{x  
annual report 年报 GI<3L K\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %ws@t"aER  
annual return 周年报表；周年申报表；每年报税表格 Q\nIU7:bZ  
Annual Return Rules 《周年报表规则》 !X5LgMw^;  
annual review of consumer prices 每年消费物价回顾 &s(mbpV  
annual roll-forward basis 逐年延展方式 s $JO3-)  
annual salary 年薪 Ez/>3:;  
annual statement 年度报表；年度决算表 z j F'CY  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 wX4gy
r  
annuitant 年金受益人 N;HG@B!m  
annuity 年金 Ihd{tmr<  
annuity contract 年金合约 Pil_zQ4  
annuity on human life 人寿年金 :anR/  
antecedent debt 先前的债项 Kr'Yz!  
ante-dated cheque 倒填日期支票
xV0:K=  
anticipated expenditure 预期开支 wpI"kk_@@  
anticipated net profit 预期纯利 n%ypxY0  
anticipated revenue 预期收入 ~c=F$M^"c  
anti-inflation measure 反通货膨胀措施 X%98k'h.y  
anti-inflationary stance 反通货膨胀立场 YO9ofT  
apparent deficit 表面赤字 I&%KOe0  
apparent financial solvency 表面偿债能力 gF2,Jm@"6  
apparent partner 表面合伙人 :'4",  
application for personal assessment 个人入息课税申请书 FN<Sagj  
application of fund 资金应用 V/+D ]  
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  K,o&gY  
appointed actuary 委任精算师  \62!{  
appointed auditor 委任核数师；委任审计师 hK UK#xx  
appointed trustee 委任的受托人 P9o
=G=i  
appointer 委任人 (@Kc(>(: Y  
apportioned pro rata 按比例分摊 yf2P6b\  
apportionment 分配；分摊 e UKl(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 489xoP  
apportionment formula 分摊方程式 goOw.~dZ'  
apportionment of estate duty 遗产税的分摊 hvc3n> Y[}  
appraisal 估价；评估 S"/-)_{  
appreciable growth 可观增长 [NK&s:wMk  
appreciable impact 显着影响 6@;sOiN+  
appreciable increase 可观增长 #]h&GX  
appreciation 增值；升值 A!v:W6yiz  
appreciation against other currencies 相对其他货币升值 \b}%A&Ij  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A[`2Mnj  
appreciation tax 增值税 iEx4va-j  
appropriation 拨款；拨用；拨付 XE8%t=V!c$  
appropriation account 拨款帐目 E5IS<.  
Appropriation Bill 拨款法案 N<O<wtXIj  
appropriation-in-aid system 补助拨款办法 *LEI@  
approved assets 核准资产 MnP+L'|  
approved basket stock 认可一篮子证券 +*IRI/KUD  
approved budget 核准预算 Dqc2;>  
approved charitable donation 认可慈善捐款 UZ1Au;(|  
approved charitable institution 认可慈善机构 lf\^!E:  
approved currency 核准货币；认可货币 *mkVk7]c  
approved estimates 核准预算 4>Y*owa4  
approved estimates of expenditure 核准开支预算  L
+CPT  
approved overseas insurer 核准海外保险人 :_h#A}8Xd  
approved overseas trust company 核准海外信托公司 AYAbq}'Yt  
approved pooled investment fund 核准汇集投资基金 =z4J[8bb  
approved provident fund scheme 认可公积金计划 Mzw:c#  
approved provision 核准拨款 {mB!mbr  
approved redeemable share 核准可赎回股份 p/HGI)'  
approved regional stock 认可地区性证券 #S(b2LEc  
approved retirement scheme 认可退休金计划 >IipWTVo<  
approved subordinated loan 核准附属贷款 tF6-@T\6  
arbitrage 套戥；套汇；套利 <b?$-Rx  
arbitrageur 套戥者；套汇者 uQ%3?bx)T  
arbitrary amount 临时款项 LKA/s ~G  
arrangement 措施；安排；协定 L9]d$ r"  
arrears 欠款 x2f=o|]D'  
arrears of pay 欠付薪酬 }lP`3e  
arrears of revenue 逾期未收税款；逾期未收的帐项 !AG {`[
b  
articles of association 组织章程；组织细则；组织章程细则 pq:[`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dsg-;*%  
ascertainment of profit 确定利润 {$V2L4  
"Asia Clear" “亚洲结算系统”