[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  r(iT&uz  
allotment notice 股份配售通知；配股通知 *"` dO9Yf_  
allotment of shares 股份分配 OiX
:h#  
allowable 可获宽免；免税的 F<
q'ivj:w  
allowable business loss 可扣除的营业亏损 Twyx(~'&R  
allowable expenses 可扣税的支出 24PE t%2  
allowance 免税额；津贴；备抵；准备金 \#.,@g  
allowance for debts 债项的免税额 u Jy1vI  
allowance for depreciation by wear and tear 耗损折旧免税额 $E3-</ f  
allowance for funeral expenses 殡殓费的免税额 l T~RH0L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \O5`R-  
allowance for repairs and outgoings 修葺及支出方面的免税额 w 2!G"o
D  
allowance to debtor 给债务人的津贴 OQMkpX-dH  
alteration of capital 资本更改 t!RR5!  
alternate trustee 候补受托人 W[BZ/  
amalgamation 合并 
ZC 7R f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z(2pl}  
ambit of charges 征税范围；收费范围 nmZz`P
9g  
amended valuation 经修订的估值 ehk5U,d  
American Commodities Exchange 美国商品交易所 &v|Uy}h&%1  
American Express Bank Limited 美国运通银行 F8M&.TE_3  
American Stock Exchange 美国证券交易所 ^Gt&c_gH  
amortization 摊销 W1'F)5(?7  
amount due from banks 存放银行同业的款项 D ]Q,~Y&'  
amount due from banks abroad 存放海外银行同业的款项 0+MNu8t  
amount due from holding companies 控股公司欠款 )[RLCZ  
amount due from local banks 存放本港银行同业的款项 )3#gpM  
amount due to banks 银行同业的存款 jGpSECs  
amount due to banks abroad 海外银行同业的存款 [ZC]O2'  
amount due to holding companies 控股公司存款 BrF/-F  
amount due to local banks 本港银行同业的存款 `i5U&K. 7  
amount due to outport banks 外埠银行同业的存款 mM&Sq;JJ;  
amount for note issue 发行纸币的款额 ,5oe8\uz  
amount of bond 担保契据的款额 -&4>>h9_  
amount of consideration 代价款额 $/;D8P5/&=  
amount of contribution 供款数额 XN9s!5A<L)  
amount of indebtedness 负债款额 : T^!<W4  
amount of principal of the loan 贷款本金额 <=.0 P/N  
amount of rates chargeable 应征差饷数额 `roos<F1D  
amount of share capital 股本额 ZoX24C
'  
amount of sums assured 承保款额 mdjPKrF<  
amount of variation 变动幅度 *69{#qN  
amount of vote 拨款数额 (:9yeP1  
amount payable 应付款额 D![42H+-Qd  
amount receivable 应收款额 |dIP &9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rEz-\jLD~  
analysis 分析 u=_"*
:}  
ancillary risk 附属风险 yg({g "  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;fomc<  
annual accounting date 年结日期
Ed
GA#i3  
annual allowance 每年免税额；年积金；年度津贴；年津 "XPBNv\>_  
annual balance 年度余额 X&C&D TB  
annual disposable income 每年可动用收入 (Z:(f~;  
annual estimates 周年预算 _vOV(#q2a  
annual fee 年费 @1+C*  
annual general meeting 周年大会 S&/</%  
annual growth rate 年增率；每年增长率 O-m=<Fk> D  
annual long-term supplement 长期个案每年补助金 n>Cl;cN=  
annual pensionable emolument 可供计算退休金的年薪 4I7B #{  
annual report 年报 |-Rg].  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G!]%xFwYa  
annual return 周年报表；周年申报表；每年报税表格 w2*.3I,~)B  
Annual Return Rules 《周年报表规则》 <Q
57}[$*)  
annual review of consumer prices 每年消费物价回顾 b-*3]gB  
annual roll-forward basis 逐年延展方式 Xge]3Ub  
annual salary 年薪 .CJQ]ECl7p  
annual statement 年度报表；年度决算表 tW<i;2 l  
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 }YV,uJH[  
annuitant 年金受益人 feJz X*u  
annuity 年金 LV4\zd6  
annuity contract 年金合约 DI9hy/T(  
annuity on human life 人寿年金 FHztF$Z  
antecedent debt 先前的债项 /zt9;^e  
ante-dated cheque 倒填日期支票 L'i0|_  
anticipated expenditure 预期开支 nP]tc  
anticipated net profit 预期纯利 (pBPf  
anticipated revenue 预期收入 '8%pEl^   
anti-inflation measure 反通货膨胀措施 0*e)_l!  
anti-inflationary stance 反通货膨胀立场 G.j R  
apparent deficit 表面赤字 \VY!= 9EV  
apparent financial solvency 表面偿债能力 * SAYli+@  
apparent partner 表面合伙人 9NUft 8QB  
application for personal assessment 个人入息课税申请书 ^O>G?
a  
application of fund 资金应用 XOOWrK7O  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 rbC4/9G\  
appointed actuary 委任精算师 [cJQ"G '  
appointed auditor 委任核数师；委任审计师 v?AQ&'Fk  
appointed trustee 委任的受托人 D8S?xK7[  
appointer 委任人 LwPZRE#  
apportioned pro rata 按比例分摊 r'TxYM-R  
apportionment 分配；分摊 yQP!Vt^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `/|S.a#g  
apportionment formula 分摊方程式 8`\^wG$W  
apportionment of estate duty 遗产税的分摊 Fe :M'.  
appraisal 估价；评估 w@K4u{|  
appreciable growth 可观增长 /5x~3~  
appreciable impact 显着影响 @ve4rc/LI  
appreciable increase 可观增长 33R1<dRk  
appreciation 增值；升值 #F>7@N:5  
appreciation against other currencies 相对其他货币升值 FWi c/ 7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;q=0NtCS=4  
appreciation tax 增值税 bHJKX>@{  
appropriation 拨款；拨用；拨付 [Ej#NHs  
appropriation account 拨款帐目 Sio> QL Y  
Appropriation Bill 拨款法案 K;n2mXYGM  
appropriation-in-aid system 补助拨款办法 jb~W(8cj  
approved assets 核准资产 4yZ'+\ +I  
approved basket stock 认可一篮子证券 R04%;p:k #  
approved budget 核准预算 )+Nm@+B  
approved charitable donation 认可慈善捐款 <N4)X"s  
approved charitable institution 认可慈善机构 k`j>lhH  
approved currency 核准货币；认可货币 nZ4JI+Q)~  
approved estimates 核准预算 dkHye>  
approved estimates of expenditure 核准开支预算 tQ,,krw~  
approved overseas insurer 核准海外保险人 '}nH\?(  
approved overseas trust company 核准海外信托公司 n]G_# ;  
approved pooled investment fund 核准汇集投资基金 2H, ^i,  
approved provident fund scheme 认可公积金计划 Lip(r3  
approved provision 核准拨款 r8R]0\  
approved redeemable share 核准可赎回股份 # N
oY}*  
approved regional stock 认可地区性证券 "7> o"FQ  
approved retirement scheme 认可退休金计划 .C6wsmQ  
approved subordinated loan 核准附属贷款 "8.to=Lx  
arbitrage 套戥；套汇；套利 {r.KY  
arbitrageur 套戥者；套汇者 `:aml+  
arbitrary amount 临时款项 /Zzb7bHLK  
arrangement 措施；安排；协定 x4_xl  .  
arrears 欠款 Mu1H*;_8  
arrears of pay 欠付薪酬 &J]|pf3m  
arrears of revenue 逾期未收税款；逾期未收的帐项 ak
SUk)}e  
articles of association 组织章程；组织细则；组织章程细则 sl Qxz;t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Kyr3)1#J  
ascertainment of profit 确定利润 he vM'"|4  
"Asia Clear" “亚洲结算系统”