[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 7[z^0?Pygf  
allotment notice 股份配售通知；配股通知 cjK\(b3  
allotment of shares 股份分配 r9MS,KG8  
allowable 可获宽免；免税的 DwSB(O#X  
allowable business loss 可扣除的营业亏损 >=Bl/0YH  
allowable expenses 可扣税的支出 [bM$n m  
allowance 免税额；津贴；备抵；准备金 5&A{I
N  
allowance for debts 债项的免税额 6d~[j<@2  
allowance for depreciation by wear and tear 耗损折旧免税额 )(bAi  
allowance for funeral expenses 殡殓费的免税额 =VIU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )(b,v/:  
allowance for repairs and outgoings 修葺及支出方面的免税额 z`g4
<  
allowance to debtor 给债务人的津贴 JTGA\K  
alteration of capital 资本更改 7`eg;s^
 
alternate trustee 候补受托人 03N|@Tu  
amalgamation 合并 p+
x}$&<|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
p>M8:,  
ambit of charges 征税范围；收费范围 Yr!@pHy  
amended valuation 经修订的估值
hA=.${uIO  
American Commodities Exchange 美国商品交易所 ;ctPe[5  
American Express Bank Limited 美国运通银行 7`xeuK  
American Stock Exchange 美国证券交易所 JG^fu*K  
amortization 摊销 !m]_ tB  
amount due from banks 存放银行同业的款项 [A jY ~  
amount due from banks abroad 存放海外银行同业的款项 om_UQgC@r  
amount due from holding companies 控股公司欠款 +az=EF  
amount due from local banks 存放本港银行同业的款项 ^*?mb)  
amount due to banks 银行同业的存款 S<*h1}V3/  
amount due to banks abroad 海外银行同业的存款 3R|UbG`  
amount due to holding companies 控股公司存款 I{nrOb1G(  
amount due to local banks 本港银行同业的存款 M=rH*w{^  
amount due to outport banks 外埠银行同业的存款 Rtywi}VV2  
amount for note issue 发行纸币的款额 !LI 8Xk  
amount of bond 担保契据的款额 ?uAq goCl  
amount of consideration 代价款额 r+%$0eB1^  
amount of contribution 供款数额 kB#;s  
amount of indebtedness 负债款额 M{GT$
Q  
amount of principal of the loan 贷款本金额 ]v2%hX  
amount of rates chargeable 应征差饷数额 cnw?3/J  
amount of share capital 股本额 ZuLW%
z.  
amount of sums assured 承保款额 .gQYN2#zb  
amount of variation 变动幅度 WRCf[5  
amount of vote 拨款数额 uKA-<nM._c  
amount payable 应付款额 5,_DM  
amount receivable 应收款额 kR0
/jEz C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3g79/w  
analysis 分析 6Pp3*O`/V  
ancillary risk 附属风险 /Fj*sS8  
annual account 周年帐目；周年帐目报表；年度决算；年结 %ztv.K(8  
annual accounting date 年结日期 !kW~s_gUb*  
annual allowance 每年免税额；年积金；年度津贴；年津 Ll$,"}0T  
annual balance 年度余额 \+Nn>wW.  
annual disposable income 每年可动用收入 ZrNBkfe:  
annual estimates 周年预算 MSqW {  
annual fee 年费 sq rY<@%  
annual general meeting 周年大会 ]]Fe:>  
annual growth rate 年增率；每年增长率 W?H-Ng3E  
annual long-term supplement 长期个案每年补助金 f]4j7K!e]  
annual pensionable emolument 可供计算退休金的年薪 o? LJ,Z  
annual report 年报 %/n#{;c#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aG&t gD{  
annual return 周年报表；周年申报表；每年报税表格 =D3K})&  
Annual Return Rules 《周年报表规则》 r=gF&Og,?  
annual review of consumer prices 每年消费物价回顾 /1BqC3]tL  
annual roll-forward basis 逐年延展方式 )+ (GE  
annual salary 年薪 [gaB}aLn  
annual statement 年度报表；年度决算表 cj;k{Moc  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 <SKz
Cp\  
annuitant 年金受益人 Oh=
E!  
annuity 年金 *";O_
:C!  
annuity contract 年金合约 xL
ShMv}  
annuity on human life 人寿年金 "}Oj N\  
antecedent debt 先前的债项 dbG902dR  
ante-dated cheque 倒填日期支票 !sVW0JSh  
anticipated expenditure 预期开支 (z.4er}o  
anticipated net profit 预期纯利 Uz_OUTFM  
anticipated revenue 预期收入 jn]:*i;i  
anti-inflation measure 反通货膨胀措施 4+B&/}FDLo  
anti-inflationary stance 反通货膨胀立场 ,a34=,  
apparent deficit 表面赤字 /B!Ik:c}  
apparent financial solvency 表面偿债能力 = #T3p9  
apparent partner 表面合伙人 cGM?r}zJ  
application for personal assessment 个人入息课税申请书 i%GNmD  
application of fund 资金应用 qFE(H1hy  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =3;~7bYO  
appointed actuary 委任精算师 Dqg01_O9O  
appointed auditor 委任核数师；委任审计师 +JejnG0  
appointed trustee 委任的受托人 &HBC9Bx/(  
appointer 委任人 miUjpXt  
apportioned pro rata 按比例分摊 ,1 ^IFBJ  
apportionment 分配；分摊 4?33t] "  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^&7gUH*v  
apportionment formula 分摊方程式 3~EPX`#[W  
apportionment of estate duty 遗产税的分摊 :>-&  
appraisal 估价；评估 \Lg{GN.  
appreciable growth 可观增长 8 3Tv-X  
appreciable impact 显着影响 ms6dl-_t  
appreciable increase 可观增长 #BW:*$>}  
appreciation 增值；升值 +>QD4z#  
appreciation against other currencies 相对其他货币升值 AOM@~qyc   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )mu[ye"p
 
appreciation tax 增值税 |t6:4']  
appropriation 拨款；拨用；拨付 y:YJv x6&4  
appropriation account 拨款帐目 UT%?3}*u"  
Appropriation Bill 拨款法案 5H2Ugk3  
appropriation-in-aid system 补助拨款办法 3Ct)5J  
approved assets 核准资产 |xFSGrC  
approved basket stock 认可一篮子证券 gaU(ebsE  
approved budget 核准预算 m't8\fo^w  
approved charitable donation 认可慈善捐款 -ZH6*7!  
approved charitable institution 认可慈善机构 a8 .x=j<  
approved currency 核准货币；认可货币 >Yx,%a@~R  
approved estimates 核准预算 4W<8u(  
approved estimates of expenditure 核准开支预算 !i8'gq'q  
approved overseas insurer 核准海外保险人 `s8!zy+  
approved overseas trust company 核准海外信托公司 vAqVs5 j  
approved pooled investment fund 核准汇集投资基金 6&KcO:}-  
approved provident fund scheme 认可公积金计划 ^w D@)Dz  
approved provision 核准拨款 9'0v]ar  
approved redeemable share 核准可赎回股份 $Dm|ol.Z  
approved regional stock 认可地区性证券 8Z>
=sUMQ  
approved retirement scheme 认可退休金计划 RA*W Ys&xb  
approved subordinated loan 核准附属贷款 <"Yx}5n
.  
arbitrage 套戥；套汇；套利 ;3&HZq6Z (  
arbitrageur 套戥者；套汇者 B*otquz  
arbitrary amount 临时款项 7e=s `j  
arrangement 措施；安排；协定 h|N!U/(U  
arrears 欠款 $H"(]>~  
arrears of pay 欠付薪酬 JgMYy,q8t  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;:aCZ8e  
articles of association 组织章程；组织细则；组织章程细则 y
s9'1+9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (%)<jg
1  
ascertainment of profit 确定利润 s&L 6
C[  
"Asia Clear" “亚洲结算系统”