[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 {KDgK  
allotment notice 股份配售通知；配股通知 umjhG6  
allotment of shares 股份分配 EF=dXm/\  
allowable 可获宽免；免税的 ^%8qKC`Tt  
allowable business loss 可扣除的营业亏损 ns#~}2"d  
allowable expenses 可扣税的支出 N\q)LM !M  
allowance 免税额；津贴；备抵；准备金 `4%;qLxngP  
allowance for debts 债项的免税额  gt_XAH  
allowance for depreciation by wear and tear 耗损折旧免税额 y?#9>S >:\  
allowance for funeral expenses 殡殓费的免税额 d;~ 3P   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %)axGbZG;  
allowance for repairs and outgoings 修葺及支出方面的免税额 poD\C;o"  
allowance to debtor 给债务人的津贴 A=%k/  
alteration of capital 资本更改 &$c5~9p\B  
alternate trustee 候补受托人 o-~~, n\  
amalgamation 合并 %5h^`lp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >`89N'lZBm  
ambit of charges 征税范围；收费范围 e8WEz 4r_  
amended valuation 经修订的估值 "#pzZ)Zh  
American Commodities Exchange 美国商品交易所 YZGS-+  
American Express Bank Limited 美国运通银行 vJRnBq+y  
American Stock Exchange 美国证券交易所 \2Og>{"U  
amortization 摊销 vUYJf
99B  
amount due from banks 存放银行同业的款项 Ad;S=h8:  
amount due from banks abroad 存放海外银行同业的款项 tqf&N0*  
amount due from holding companies 控股公司欠款 -|}%~0)/bH  
amount due from local banks 存放本港银行同业的款项 8geek$FY x  
amount due to banks 银行同业的存款 PW%1xHLfk  
amount due to banks abroad 海外银行同业的存款 pp~3@_)b  
amount due to holding companies 控股公司存款 &$qF4B*  
amount due to local banks 本港银行同业的存款 kG1;]1tT#  
amount due to outport banks 外埠银行同业的存款 fw' r.  
amount for note issue 发行纸币的款额 k&)K
(  
amount of bond 担保契据的款额 py{eX`(MS  
amount of consideration 代价款额 u 1ZJHry  
amount of contribution 供款数额 3;a R\:p@w  
amount of indebtedness 负债款额 5VR.o!h3I  
amount of principal of the loan 贷款本金额 F
>dwLbnb  
amount of rates chargeable 应征差饷数额 oYz!O]j;a  
amount of share capital 股本额 lq>pH5x  
amount of sums assured 承保款额 wE$ s'e  
amount of variation 变动幅度 zF5q=9 4$  
amount of vote 拨款数额 84
=-Lw  
amount payable 应付款额 7DtIVMiK  
amount receivable 应收款额 y"^yYO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TD lZ!$g(  
analysis 分析 bD35JG^&i  
ancillary risk 附属风险 ]@X{dc  
annual account 周年帐目；周年帐目报表；年度决算；年结 w[(n>  
annual accounting date 年结日期 yl-fbYH  
annual allowance 每年免税额；年积金；年度津贴；年津 BeK2;[5C   
annual balance 年度余额 <jeh`g  
annual disposable income 每年可动用收入 lhqQCV  
annual estimates 周年预算 +UxI{,L  
annual fee 年费 ]gu1#  
annual general meeting 周年大会 Ic'Q5kfM  
annual growth rate 年增率；每年增长率 gnt45]@{  
annual long-term supplement 长期个案每年补助金 g96T*T  
annual pensionable emolument 可供计算退休金的年薪 3AURzU  
annual report 年报 ./l|8
o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <uZPqi||  
annual return 周年报表；周年申报表；每年报税表格 K@HQrv <  
Annual Return Rules 《周年报表规则》 cd!|Ne>fe  
annual review of consumer prices 每年消费物价回顾 :pwa{P  
annual roll-forward basis 逐年延展方式 %>Bk
o,ET  
annual salary 年薪 q IM  
annual statement 年度报表；年度决算表 F
V A
UR  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 u4YM^* S.  
annuitant 年金受益人 flG=9~qcGQ  
annuity 年金 9e~WK720=  
annuity contract 年金合约 2M
uO*.9D  
annuity on human life 人寿年金
c45tmul  
antecedent debt 先前的债项 K;x~&G0=  
ante-dated cheque 倒填日期支票 &5u BNpH  
anticipated expenditure 预期开支 `<^*jB@P  
anticipated net profit 预期纯利 %e{(twp  
anticipated revenue 预期收入 {I{3(M#"  
anti-inflation measure 反通货膨胀措施 cC%j!8!  
anti-inflationary stance 反通货膨胀立场 [Tb\woU  
apparent deficit 表面赤字 I}+;ME|<2  
apparent financial solvency 表面偿债能力 JSgpb?(  
apparent partner 表面合伙人 9? 2  
application for personal assessment 个人入息课税申请书 cZ|lCy^  
application of fund 资金应用 vU!8`x )  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件  %[`a  
appointed actuary 委任精算师 ExCM<$,  
appointed auditor 委任核数师；委任审计师 ?Ko|dmX  
appointed trustee 委任的受托人 h4(JUio  
appointer 委任人 G>%AZr{M  
apportioned pro rata 按比例分摊 uEx9-,!  
apportionment 分配；分摊 xc;DdK=1X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HzvlF0 f  
apportionment formula 分摊方程式 ;i\C]*  
apportionment of estate duty 遗产税的分摊 /s|{by`we4  
appraisal 估价；评估 ! _{d)J  
appreciable growth 可观增长 0(gq;H5x'  
appreciable impact 显着影响 +8AvTSgX%  
appreciable increase 可观增长 )TU<:V  
appreciation 增值；升值
, T\-;7  
appreciation against other currencies 相对其他货币升值 %/T7Z;d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +`.,| |Mq  
appreciation tax 增值税 _s+c+]bO  
appropriation 拨款；拨用；拨付 vXdZmYrC  
appropriation account 拨款帐目 S`iR9{+&  
Appropriation Bill 拨款法案 5ZK&fKeCF  
appropriation-in-aid system 补助拨款办法 CISO<z0  
approved assets 核准资产 ?x3Jv<G0*  
approved basket stock 认可一篮子证券 /v#)f-N%zs  
approved budget 核准预算 ^ve14mbF#.  
approved charitable donation 认可慈善捐款 `T"rG}c  
approved charitable institution 认可慈善机构 k4{:9zL1#?  
approved currency 核准货币；认可货币 UTCzHh1  
approved estimates 核准预算 k_aW  
approved estimates of expenditure 核准开支预算 z/7$NxJH  
approved overseas insurer 核准海外保险人 {%b }Z2  
approved overseas trust company 核准海外信托公司 Hi7y(h?wj  
approved pooled investment fund 核准汇集投资基金 oM,- VUr  
approved provident fund scheme 认可公积金计划 l-.(Ez*  
approved provision 核准拨款 }`o?/!X   
approved redeemable share 核准可赎回股份 nt ,7u(  
approved regional stock 认可地区性证券 \Q&,ISO\  
approved retirement scheme 认可退休金计划 &yIGr`;  
approved subordinated loan 核准附属贷款 |P~;C6sf  
arbitrage 套戥；套汇；套利 SfB8!V|;  
arbitrageur 套戥者；套汇者 zO~9zlik  
arbitrary amount 临时款项 *Zbuq8>  
arrangement 措施；安排；协定 t-7og;^8k  
arrears 欠款 ^jD1vUL 2:  
arrears of pay 欠付薪酬 DlTR|
(AL  
arrears of revenue 逾期未收税款；逾期未收的帐项 rzeLx Wt  
articles of association 组织章程；组织细则；组织章程细则 >w|*ei:@S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =X(%Svnp  
ascertainment of profit 确定利润 g"hJ{{<  
"Asia Clear" “亚洲结算系统”