[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 <<SUIY@X  
allotment notice 股份配售通知；配股通知 -J6G=+s/  
allotment of shares 股份分配 HL`=zB%  
allowable 可获宽免；免税的 H{d;,KfX  
allowable business loss 可扣除的营业亏损 nt:d,H<p  
allowable expenses 可扣税的支出 DN X-\  
allowance 免税额；津贴；备抵；准备金 ^ UDNp.6k  
allowance for debts 债项的免税额 7{BTtUMAC  
allowance for depreciation by wear and tear 耗损折旧免税额 Au\j6mB  
allowance for funeral expenses 殡殓费的免税额 I$y6N"|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >N bb0T  
allowance for repairs and outgoings 修葺及支出方面的免税额 uHQf<R$:  
allowance to debtor 给债务人的津贴 _\ &N<  
alteration of capital 资本更改 *x<3 =9V  
alternate trustee 候补受托人 ~+)sL1lx  
amalgamation 合并 `w(~[`F t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /cXVJ(#j  
ambit of charges 征税范围；收费范围 AY(z9&;6  
amended valuation 经修订的估值 L,/(^0;  
American Commodities Exchange 美国商品交易所 [Yyb)Qf  
American Express Bank Limited 美国运通银行 T?4 I\SG  
American Stock Exchange 美国证券交易所 j3Yz=bsQ{c  
amortization 摊销 @ L=dcO{r  
amount due from banks 存放银行同业的款项 CG0jZB#u  
amount due from banks abroad 存放海外银行同业的款项 _!ITCkBj  
amount due from holding companies 控股公司欠款 }\?]uNH  
amount due from local banks 存放本港银行同业的款项 vmGGd j5aI  
amount due to banks 银行同业的存款 !7>~=n_,L.  
amount due to banks abroad 海外银行同业的存款 JVe!(L4H  
amount due to holding companies 控股公司存款 3 q^^ Os  
amount due to local banks 本港银行同业的存款 3;'RF#VL  
amount due to outport banks 外埠银行同业的存款 hMNC]  
amount for note issue 发行纸币的款额 `Ei:Z%@7C  
amount of bond 担保契据的款额 X4$86  
amount of consideration 代价款额 Hs#q 7  
amount of contribution 供款数额 
g;eoH  
amount of indebtedness 负债款额 w|G4c^KH  
amount of principal of the loan 贷款本金额 U{Xx)l/o  
amount of rates chargeable 应征差饷数额 *Rl
lKPY)  
amount of share capital 股本额 Q1 5h \!u  
amount of sums assured 承保款额 (X?et &  
amount of variation 变动幅度 7Ap==J{a  
amount of vote 拨款数额 >g+e`!;6  
amount payable 应付款额 mzbMX <  
amount receivable 应收款额 ^fqco9^;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mM;5UPbZ  
analysis 分析 !?aL_{7J  
ancillary risk 附属风险 KM9)  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,&ld:v?~  
annual accounting date 年结日期 [9H986=  
annual allowance 每年免税额；年积金；年度津贴；年津 q_b,3Tp  
annual balance 年度余额 n:P++^ j  
annual disposable income 每年可动用收入 +\s&v!  
annual estimates 周年预算 6! A+$"  
annual fee 年费 ><DXT nt'x  
annual general meeting 周年大会 1=Y pNXX  
annual growth rate 年增率；每年增长率 V+>.Gf  
annual long-term supplement 长期个案每年补助金 "V>p  
annual pensionable emolument 可供计算退休金的年薪 +'ADN!(B_  
annual report 年报 ,b'QL6>`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,xOOR   
annual return 周年报表；周年申报表；每年报税表格 P^-daRb  
Annual Return Rules 《周年报表规则》 d#cEAy  
annual review of consumer prices 每年消费物价回顾 @E !`:/k
 
annual roll-forward basis 逐年延展方式 aTi,gJ;*  
annual salary 年薪 /s[D[:P_  
annual statement 年度报表；年度决算表 1<E:`,
Mn?  
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 (!:+q$#BK  
annuitant 年金受益人 aQ#6PO7.Z  
annuity 年金 %$ ^eY'-'  
annuity contract 年金合约 4<<T#oW.:G  
annuity on human life 人寿年金 >`)IdX  
antecedent debt 先前的债项 #7BX,jvn>  
ante-dated cheque 倒填日期支票 c0.? d]  
anticipated expenditure 预期开支 sA:k8aj  
anticipated net profit 预期纯利 )mh,F#"L  
anticipated revenue 预期收入 ATkx_1]KM-  
anti-inflation measure 反通货膨胀措施 -;RW)n^n  
anti-inflationary stance 反通货膨胀立场 ]s>y
se  
apparent deficit 表面赤字 +et) !2N  
apparent financial solvency 表面偿债能力 .]y"04@]  
apparent partner 表面合伙人 =&x u"V  
application for personal assessment 个人入息课税申请书 ]MaD7q>+R  
application of fund 资金应用 LG:Mksd8=4  
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 4&_|m yO&  
appointed actuary 委任精算师 2&KM&NX~  
appointed auditor 委任核数师；委任审计师 BW5!@D2  
appointed trustee 委任的受托人 -esq]c%3  
appointer 委任人 g'<ekY+V:  
apportioned pro rata 按比例分摊 o`%;*tx  
apportionment 分配；分摊 Bnu5\P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /;V:<mekf  
apportionment formula 分摊方程式 5$<Ozkj(  
apportionment of estate duty 遗产税的分摊 ]`T*}$|  
appraisal 估价；评估 Wo,"$Z6B  
appreciable growth 可观增长 t(r}jU=qw  
appreciable impact 显着影响 O]-s(8Oo3  
appreciable increase 可观增长 OqlP_^Zz7p  
appreciation 增值；升值 Cw,;>>Y_b<  
appreciation against other currencies 相对其他货币升值 =BVBCh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XFJz\'{  
appreciation tax 增值税 uK5 C-  
appropriation 拨款；拨用；拨付 |L%d^m  
appropriation account 拨款帐目 mj|TWDcj+  
Appropriation Bill 拨款法案 &A)u!l Ue  
appropriation-in-aid system 补助拨款办法 Nny#}k Bt  
approved assets 核准资产  cFV3  
approved basket stock 认可一篮子证券 K/IG6s;Xj  
approved budget 核准预算 {/Qg4pc!  
approved charitable donation 认可慈善捐款 Cy2)M(RW  
approved charitable institution 认可慈善机构 "S^""5  
approved currency 核准货币；认可货币 6sz:rv}  
approved estimates 核准预算 D?`|`Mu  
approved estimates of expenditure 核准开支预算 /4%ycr6  
approved overseas insurer 核准海外保险人 <NlL,  
approved overseas trust company 核准海外信托公司 |\6Ff/O  
approved pooled investment fund 核准汇集投资基金 Fh U*mAX)  
approved provident fund scheme 认可公积金计划 GQ])y  
approved provision 核准拨款 Fz1K*xx'  
approved redeemable share 核准可赎回股份 1# ;`1i  
approved regional stock 认可地区性证券 ?A2j j`N1x  
approved retirement scheme 认可退休金计划 ||o :A  
approved subordinated loan 核准附属贷款 /6Olq6V  
arbitrage 套戥；套汇；套利 {L.=)zt>  
arbitrageur 套戥者；套汇者 VB&`g<  
arbitrary amount 临时款项 x)OJ?
l  
arrangement 措施；安排；协定 o@W:PmKW  
arrears 欠款 l2 mO{'|C  
arrears of pay 欠付薪酬 Jt|W %`X>D  
arrears of revenue 逾期未收税款；逾期未收的帐项 -YJ4-]Z  
articles of association 组织章程；组织细则；组织章程细则 ^J?y mo$>0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o~tL;(sz  
ascertainment of profit 确定利润 < +X,oxg  
"Asia Clear" “亚洲结算系统”