[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 %tz foiJ%P  
allotment notice 股份配售通知；配股通知 c+TCC%AJQI  
allotment of shares 股份分配 2)`4(38  
allowable 可获宽免；免税的 ;#2yF34gv  
allowable business loss 可扣除的营业亏损 5,V3_p:)VI  
allowable expenses 可扣税的支出 "qY_O/Eg]]  
allowance 免税额；津贴；备抵；准备金 5 .bU2C  
allowance for debts 债项的免税额 Gy[m4n~Z5  
allowance for depreciation by wear and tear 耗损折旧免税额 PwxRu  
allowance for funeral expenses 殡殓费的免税额 vB/G#\Zqz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _%aJ/Y0Cy  
allowance for repairs and outgoings 修葺及支出方面的免税额 {Ve_u  
allowance to debtor 给债务人的津贴 X04JQLhy"  
alteration of capital 资本更改 [%6"UH r  
alternate trustee 候补受托人 S xRa
?5  
amalgamation 合并 ?F%,d{^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NHzhGg]  
ambit of charges 征税范围；收费范围 (^H pe5h&  
amended valuation 经修订的估值 *p%=u>?&  
American Commodities Exchange 美国商品交易所 =q TmFszT  
American Express Bank Limited 美国运通银行 |NWo.j>4-  
American Stock Exchange 美国证券交易所  jUX0sRDk  
amortization 摊销 n#5%{e>  
amount due from banks 存放银行同业的款项 !.5,RIf  
amount due from banks abroad 存放海外银行同业的款项 h-:te9p6>4  
amount due from holding companies 控股公司欠款 w>gB&59r  
amount due from local banks 存放本港银行同业的款项 ||kUi=5  
amount due to banks 银行同业的存款 64-;| k4F  
amount due to banks abroad 海外银行同业的存款 U> 1voc  
amount due to holding companies 控股公司存款 sq'bo8r  
amount due to local banks 本港银行同业的存款 ??`zW  
amount due to outport banks 外埠银行同业的存款 ?,x3*'-(  
amount for note issue 发行纸币的款额 0=KyupwXC  
amount of bond 担保契据的款额 kC-OZVoO  
amount of consideration 代价款额 v|u[BmA)*k  
amount of contribution 供款数额 Wi{ jC?2Q  
amount of indebtedness 负债款额 ]PjJy/vkjj  
amount of principal of the loan 贷款本金额 rjW\tuZI  
amount of rates chargeable 应征差饷数额 LYyOcb[x  
amount of share capital 股本额 qUtlh,4)  
amount of sums assured 承保款额 a{7'qmN1  
amount of variation 变动幅度 S6Fn(%T+9  
amount of vote 拨款数额 z7g=L@   
amount payable 应付款额 3]g|Cwu  
amount receivable 应收款额 %Y//}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7gcJ.,Z.  
analysis 分析 =6:>C9  
ancillary risk 附属风险 etWCMR  
annual account 周年帐目；周年帐目报表；年度决算；年结 i"o %Gc  
annual accounting date 年结日期 LL^WeD_Y  
annual allowance 每年免税额；年积金；年度津贴；年津 ^8eu+E.{  
annual balance 年度余额 +&h<:/ V  
annual disposable income 每年可动用收入 o&"nF+ ,  
annual estimates 周年预算 S4FR=QuVQC  
annual fee 年费 VsM~$ )  
annual general meeting 周年大会 yJAz#~PO/  
annual growth rate 年增率；每年增长率 z8\z`#g!  
annual long-term supplement 长期个案每年补助金 },LO
]N|  
annual pensionable emolument 可供计算退休金的年薪 tjTnFP/=  
annual report 年报
[GqQ6\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ijR,%
qg  
annual return 周年报表；周年申报表；每年报税表格 YE5B^sQ1  
Annual Return Rules 《周年报表规则》 )4BLm  
annual review of consumer prices 每年消费物价回顾 7$u}uv`j  
annual roll-forward basis 逐年延展方式 :N ~A7@  
annual salary 年薪 @is!VzE  
annual statement 年度报表；年度决算表 48Z0aA~+  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lo:{T_ay  
annuitant 年金受益人 Doj>Irj?7  
annuity 年金 ~y.t amNW  
annuity contract 年金合约 =7212('F  
annuity on human life 人寿年金 /I/gbmc)  
antecedent debt 先前的债项 QlCs,bT  
ante-dated cheque 倒填日期支票 ;Wu6f"+Y#  
anticipated expenditure 预期开支 7dbGUbT  
anticipated net profit 预期纯利 txp^3dZ`^  
anticipated revenue 预期收入 AeN$AqQd/  
anti-inflation measure 反通货膨胀措施 1Vy8TV3D  
anti-inflationary stance 反通货膨胀立场 I@/+=   
apparent deficit 表面赤字 `}Z`aK  
apparent financial solvency 表面偿债能力 lqoJ2JMy  
apparent partner 表面合伙人 jZ\a:K?  
application for personal assessment 个人入息课税申请书 6A9 r{'1  
application of fund 资金应用 wYAi-gdOi  
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 _8I\!  
appointed actuary 委任精算师 3q*p#l~  
appointed auditor 委任核数师；委任审计师 6=o'.03\f  
appointed trustee 委任的受托人 1ms(03dp  
appointer 委任人 qRnD{g|{1  
apportioned pro rata 按比例分摊 Q^k\q  
apportionment 分配；分摊 .ZK^kcyA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U8
gf_R'  
apportionment formula 分摊方程式 7`_`V&3s  
apportionment of estate duty 遗产税的分摊 J70r`   
appraisal 估价；评估 'V#$PZx  
appreciable growth 可观增长 &;wNJ)
Uc  
appreciable impact 显着影响 y}bliN7;1e  
appreciable increase 可观增长 U1^3 &N8  
appreciation 增值；升值 9 m`VIB  
appreciation against other currencies 相对其他货币升值 |.EC>D/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 v%$c_'d  
appreciation tax 增值税 d,d ohi  
appropriation 拨款；拨用；拨付 eN{ewn#0.  
appropriation account 拨款帐目 <tx`#,  
Appropriation Bill 拨款法案 WAqH*LB  
appropriation-in-aid system 补助拨款办法 1@W*fVn  
approved assets 核准资产 64R
~ $km  
approved basket stock 认可一篮子证券 3F ]30  
approved budget 核准预算 BDiN*.w5  
approved charitable donation 认可慈善捐款 %;MM+xVVX  
approved charitable institution 认可慈善机构
f~?4  
approved currency 核准货币；认可货币 tR`^c8gD  
approved estimates 核准预算 <A
`zK   
approved estimates of expenditure 核准开支预算 o@4
7WD'm  
approved overseas insurer 核准海外保险人 eOUv#F  
approved overseas trust company 核准海外信托公司 KqhE=2,  
approved pooled investment fund 核准汇集投资基金 sRKoM  
approved provident fund scheme 认可公积金计划 PyQ P K,  
approved provision 核准拨款 3 =-XA2zJ  
approved redeemable share 核准可赎回股份 H05xt
$J  
approved regional stock 认可地区性证券 !l5&>1?  
approved retirement scheme 认可退休金计划 Lh rU fy  
approved subordinated loan 核准附属贷款 }LTyXo  
arbitrage 套戥；套汇；套利 /JbO$A  
arbitrageur 套戥者；套汇者 /|#";QsPN  
arbitrary amount 临时款项 %&}gt+L(M  
arrangement 措施；安排；协定 _A]=45cn ~  
arrears 欠款 M>g% wg7Ah  
arrears of pay 欠付薪酬 #L`'<ge'g*  
arrears of revenue 逾期未收税款；逾期未收的帐项 $;VY`n  
articles of association 组织章程；组织细则；组织章程细则 |$+ xVi8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @T@lHc  
ascertainment of profit 确定利润 `),ACkU>U  
"Asia Clear" “亚洲结算系统”