[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 @?aNvWeavH  
allotment notice 股份配售通知；配股通知 s.6S:  
allotment of shares 股份分配 1HN_  
allowable 可获宽免；免税的 el
WN-~  
allowable business loss 可扣除的营业亏损 7WiVor$g-  
allowable expenses 可扣税的支出  c?}C{  
allowance 免税额；津贴；备抵；准备金 ?p. dc~tZ  
allowance for debts 债项的免税额 ?fXg_?+{'g  
allowance for depreciation by wear and tear 耗损折旧免税额 mppBc-#EYr  
allowance for funeral expenses 殡殓费的免税额 T?) U|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UIL5K 
 
allowance for repairs and outgoings 修葺及支出方面的免税额 !__f  
allowance to debtor 给债务人的津贴 Fz?ON1\  
alteration of capital 资本更改 Wv77ef  
alternate trustee 候补受托人 F@ZG| &  
amalgamation 合并 RT9fp(6*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eoR@5OA&  
ambit of charges 征税范围；收费范围 'an{<82 i  
amended valuation 经修订的估值 L -b~#  
American Commodities Exchange 美国商品交易所 YM 7P!8Gc  
American Express Bank Limited 美国运通银行 {Xwin$C  
American Stock Exchange 美国证券交易所 3_fLafA  
amortization 摊销 8!3+Obj  
amount due from banks 存放银行同业的款项 q .tVNKy%  
amount due from banks abroad 存放海外银行同业的款项 r;y&Wa  
amount due from holding companies 控股公司欠款 KAgiY4  
amount due from local banks 存放本港银行同业的款项 |QAmN>7U  
amount due to banks 银行同业的存款 ).9-=P HlX  
amount due to banks abroad 海外银行同业的存款 R{#-IH="  
amount due to holding companies 控股公司存款 F ` J(+  
amount due to local banks 本港银行同业的存款 kC01s  
amount due to outport banks 外埠银行同业的存款 5`^"<wNI  
amount for note issue 发行纸币的款额 agBK
p!  
amount of bond 担保契据的款额 L^RyJ;^c  
amount of consideration 代价款额 01H3@0Q6  
amount of contribution 供款数额 -hQ=0h~\B.  
amount of indebtedness 负债款额 E"#<I*b  
amount of principal of the loan 贷款本金额  *X*D, VY  
amount of rates chargeable 应征差饷数额 0w< iz;30  
amount of share capital 股本额 HjGT{o  
amount of sums assured 承保款额 t82Bp[t  
amount of variation 变动幅度 2YuaPq/  
amount of vote 拨款数额 qlPjz*<h"H  
amount payable 应付款额 $]|_xG-6{  
amount receivable 应收款额 b7aAP*$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `WWf
?g  
analysis 分析 ClaYy58v  
ancillary risk 附属风险 E4}MvV=  
annual account 周年帐目；周年帐目报表；年度决算；年结 &|9mM=^  
annual accounting date 年结日期 8}xU]N#EV  
annual allowance 每年免税额；年积金；年度津贴；年津 JR 2v}b  
annual balance 年度余额 ovm*,La)g  
annual disposable income 每年可动用收入 zLOmtZ(['  
annual estimates 周年预算 LMsbTF@E  
annual fee 年费 b2U[W#  
annual general meeting 周年大会 {EW}Wd  
annual growth rate 年增率；每年增长率 xqP0Z),Ow  
annual long-term supplement 长期个案每年补助金 x~Se-#$  
annual pensionable emolument 可供计算退休金的年薪 3i>$g3G  
annual report 年报 [<wy@W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p"q-
sMYl  
annual return 周年报表；周年申报表；每年报税表格 ai#EFo+#  
Annual Return Rules 《周年报表规则》 ?Z1pPd@  
annual review of consumer prices 每年消费物价回顾 fkRb;aIl  
annual roll-forward basis 逐年延展方式 vFl|  
annual salary 年薪 0AR4/5 .  
annual statement 年度报表；年度决算表 A javV

 
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 j|lg&kN  
annuitant 年金受益人 qpp:h_E  
annuity 年金 h2=zvD;  
annuity contract 年金合约 )byQ=-<1  
annuity on human life 人寿年金 G?3S_3J2  
antecedent debt 先前的债项 G| 3OB:  
ante-dated cheque 倒填日期支票 m6lNZb]  
anticipated expenditure 预期开支 i;/qJKr&#  
anticipated net profit 预期纯利 FuEHO6nx  
anticipated revenue 预期收入 s15f <sp  
anti-inflation measure 反通货膨胀措施 EnwiE  
anti-inflationary stance 反通货膨胀立场 5wGyM10  
apparent deficit 表面赤字 yQou8
P=%  
apparent financial solvency 表面偿债能力 Q=uwmg86  
apparent partner 表面合伙人 Qf cW  
application for personal assessment 个人入息课税申请书 S'ikr
   
application of fund 资金应用 <@JU0Z"a=  
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 ,wRrx&  
appointed actuary 委任精算师 jVfC4M7 ,  
appointed auditor 委任核数师；委任审计师 .rxc"fR4_  
appointed trustee 委任的受托人 fK4laDBTO  
appointer 委任人 >z[d~  
apportioned pro rata 按比例分摊 b#82G`6r  
apportionment 分配；分摊 V#3VRh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u6(7#n02  
apportionment formula 分摊方程式 K
VQZ  
apportionment of estate duty 遗产税的分摊 [K"v)B'  
appraisal 估价；评估 *}[@*  
appreciable growth 可观增长 Ir0er~f+z  
appreciable impact 显着影响 _`D760q}  
appreciable increase 可观增长 YRC`2)_'  
appreciation 增值；升值 0n(Q@O  
appreciation against other currencies 相对其他货币升值 ceZt%3=5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rWbL_1Eq  
appreciation tax 增值税 b[*di{?-  
appropriation 拨款；拨用；拨付 v'_tna6`O  
appropriation account 拨款帐目 i"_f46rP  
Appropriation Bill 拨款法案 
q!O~*  
appropriation-in-aid system 补助拨款办法 @XmMD6{<  
approved assets 核准资产 aQRZyE}  
approved basket stock 认可一篮子证券 n`^</0  
approved budget 核准预算 j$8~M  
approved charitable donation 认可慈善捐款 5R o5Cg~  
approved charitable institution 认可慈善机构 f5sk,Z  
approved currency 核准货币；认可货币 sM?DNE^BvW  
approved estimates 核准预算 `bH Eu"(,  
approved estimates of expenditure 核准开支预算 }cS3mJ  
approved overseas insurer 核准海外保险人 F"0tv$  
approved overseas trust company 核准海外信托公司 SKcAZC  
approved pooled investment fund 核准汇集投资基金 
&VQwuO  
approved provident fund scheme 认可公积金计划 !r[uwJ=  
approved provision 核准拨款 E)Hp.  
approved redeemable share 核准可赎回股份 F,lQj7  
approved regional stock 认可地区性证券 DOR
FK  
approved retirement scheme 认可退休金计划 >6rPDzW`Dx  
approved subordinated loan 核准附属贷款 l@Ml8+  
arbitrage 套戥；套汇；套利 ryPz?Aw(4  
arbitrageur 套戥者；套汇者 DtZkrj)D/  
arbitrary amount 临时款项 E~N}m7kTl/  
arrangement 措施；安排；协定 d}WAP m  
arrears 欠款 ~Q6ufTGhpM  
arrears of pay 欠付薪酬 hwC3['  
arrears of revenue 逾期未收税款；逾期未收的帐项 A Ys<IMQ  
articles of association 组织章程；组织细则；组织章程细则 -><?q t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DrB=  
ascertainment of profit 确定利润 I[F.M}5
:z  
"Asia Clear" “亚洲结算系统”