[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 (Fq:G
) $  
allotment notice 股份配售通知；配股通知 JZ&_1~Z=  
allotment of shares 股份分配 )8S
WU)/  
allowable 可获宽免；免税的 Q(e  
allowable business loss 可扣除的营业亏损 @X560_x[q  
allowable expenses 可扣税的支出 |k,-]c;6  
allowance 免税额；津贴；备抵；准备金 M.:JT31>1  
allowance for debts 债项的免税额 SQ/HZ  
allowance for depreciation by wear and tear 耗损折旧免税额 n+i=Ff  
allowance for funeral expenses 殡殓费的免税额 (XY`1|])`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x($Djx  
allowance for repairs and outgoings 修葺及支出方面的免税额 18Ju]U  
allowance to debtor 给债务人的津贴 hhFO,
  
alteration of capital 资本更改 !ab ef.%:  
alternate trustee 候补受托人 ;Zr7NKs  
amalgamation 合并 (mKH,r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xtLP4VL  
ambit of charges 征税范围；收费范围 Fop +xR,Z  
amended valuation 经修订的估值 {t!7r_hj  
American Commodities Exchange 美国商品交易所 y~VI,82*  
American Express Bank Limited 美国运通银行 pVrY';[,|  
American Stock Exchange 美国证券交易所 ;oDr8a<A  
amortization 摊销 ()F{kM8  
amount due from banks 存放银行同业的款项 \k{[HfVvn  
amount due from banks abroad 存放海外银行同业的款项 0z4M/WrNt  
amount due from holding companies 控股公司欠款 K>b4(^lf  
amount due from local banks 存放本港银行同业的款项 rPqM&&+  
amount due to banks 银行同业的存款 =Vazxt@[  
amount due to banks abroad 海外银行同业的存款 +%u3% }  
amount due to holding companies 控股公司存款 a/1;|1a.  
amount due to local banks 本港银行同业的存款 F[`dX  
amount due to outport banks 外埠银行同业的存款 a(ITv roM/  
amount for note issue 发行纸币的款额 3
eX
Io=  
amount of bond 担保契据的款额 ffBd  
amount of consideration 代价款额 !6@'H4cb=  
amount of contribution 供款数额 ^ w2 HF  
amount of indebtedness 负债款额 CyW|k Dz  
amount of principal of the loan 贷款本金额 QG2 Zh9R  
amount of rates chargeable 应征差饷数额 BenyA:W"  
amount of share capital 股本额 j0V/\Ep)T<  
amount of sums assured 承保款额 V/kndV[j  
amount of variation 变动幅度 PLMC <4$s  
amount of vote 拨款数额 n|XheG7:  
amount payable 应付款额 <JU3sXl  
amount receivable 应收款额 o)^
W z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KB(W'M_D\  
analysis 分析 NY.*
S6  
ancillary risk 附属风险 H:~u(N  
annual account 周年帐目；周年帐目报表；年度决算；年结 (V]3w  
annual accounting date 年结日期 AX<f$%iqD  
annual allowance 每年免税额；年积金；年度津贴；年津 6Io}3}3  
annual balance 年度余额 o
OU_ Nay  
annual disposable income 每年可动用收入 y$SUYG'v  
annual estimates 周年预算 }2Euz.0  
annual fee 年费 {uoF5|O6K  
annual general meeting 周年大会 D& D6!jz  
annual growth rate 年增率；每年增长率 |iUC\F=-  
annual long-term supplement 长期个案每年补助金 zyUS$g]&  
annual pensionable emolument 可供计算退休金的年薪 v^8sL` F  
annual report 年报 x3+{Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 EwA*  
annual return 周年报表；周年申报表；每年报税表格 Qz#By V:  
Annual Return Rules 《周年报表规则》 yNP4Ey  
annual review of consumer prices 每年消费物价回顾 jy?*`q1]  
annual roll-forward basis 逐年延展方式 a%`%("g!  
annual salary 年薪 qqf*g=f  
annual statement 年度报表；年度决算表 *Q/^ib9=  
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 `Hlf.>b1  
annuitant 年金受益人
#S'
uqP!  
annuity 年金 )H{1Xjh-  
annuity contract 年金合约 }X^MB  
annuity on human life 人寿年金 k:R\;l5  
antecedent debt 先前的债项 tZz
%x?3G  
ante-dated cheque 倒填日期支票 zIjfxK  
anticipated expenditure 预期开支 fs&$?mHL){  
anticipated net profit 预期纯利 XGH:'^o_  
anticipated revenue 预期收入 PQ[?zNrSV  
anti-inflation measure 反通货膨胀措施 F}ATY!  
anti-inflationary stance 反通货膨胀立场 ,}gJY^X+  
apparent deficit 表面赤字 \&;y:4&l8  
apparent financial solvency 表面偿债能力 j2UQQFh  
apparent partner 表面合伙人 NimgU Fa  
application for personal assessment 个人入息课税申请书 kaB|+U9^  
application of fund 资金应用 +KIz#uqF8Z  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 i#t-p\Tcz  
appointed actuary 委任精算师 ]Z8u0YtM)  
appointed auditor 委任核数师；委任审计师 PENB5+1OK  
appointed trustee 委任的受托人 ,.cR@5qI  
appointer 委任人 wGKxT ap  
apportioned pro rata 按比例分摊 76)"uqv1x  
apportionment 分配；分摊
":M]3.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Af]zv~uM  
apportionment formula 分摊方程式 #NYnZ^6e  
apportionment of estate duty 遗产税的分摊 o&Xp%}TI  
appraisal 估价；评估 Pg(Y}Tu  
appreciable growth 可观增长 aq}hlA(w  
appreciable impact 显着影响 v#%rjml[  
appreciable increase 可观增长 S3 Gr}N  
appreciation 增值；升值 J'X}6Q  
appreciation against other currencies 相对其他货币升值 8xgBNQdPT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zdrP56rzZ  
appreciation tax 增值税 s.i9&1 Y-!  
appropriation 拨款；拨用；拨付 &AJkYh  
appropriation account 拨款帐目 N'WTIM3W  
Appropriation Bill 拨款法案 A_wf_.l4h  
appropriation-in-aid system 补助拨款办法 bHnKtaK4c  
approved assets 核准资产 %"A8Af**I  
approved basket stock 认可一篮子证券 M=pQx$ %a  
approved budget 核准预算 Y^!qeY  
approved charitable donation 认可慈善捐款 u0&R*YV  
approved charitable institution 认可慈善机构 >*ls} q^  
approved currency 核准货币；认可货币 BNCM{}e  
approved estimates 核准预算 ~&D =;M/  
approved estimates of expenditure 核准开支预算 M*gvYo  
approved overseas insurer 核准海外保险人 ]A%3\)r  
approved overseas trust company 核准海外信托公司
JP<j4/  
approved pooled investment fund 核准汇集投资基金 18rV Acj  
approved provident fund scheme 认可公积金计划 y,x 2f%x  
approved provision 核准拨款 7CH&n 4v  
approved redeemable share 核准可赎回股份 'sUOi7U  
approved regional stock 认可地区性证券 63=&??4  
approved retirement scheme 认可退休金计划 N'ER!=l)  
approved subordinated loan 核准附属贷款 `J,>#Y6(J  
arbitrage 套戥；套汇；套利 k4LrUd  
arbitrageur 套戥者；套汇者 6GunEYK!N8  
arbitrary amount 临时款项 ?DUim1KG  
arrangement 措施；安排；协定 |w|c!;,  
arrears 欠款 )Su>8f[?e  
arrears of pay 欠付薪酬 {L7Pha  
arrears of revenue 逾期未收税款；逾期未收的帐项 K-Ts
SW$}  
articles of association 组织章程；组织细则；组织章程细则 B.5+!z&7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r4SwvxhG  
ascertainment of profit 确定利润 ) ~=pt&+  
"Asia Clear" “亚洲结算系统”