[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 Hf VHI1f  
allotment notice 股份配售通知；配股通知 _*s~`jn{H  
allotment of shares 股份分配 UT3bd,,  
allowable 可获宽免；免税的 i[$-_  
allowable business loss 可扣除的营业亏损 a9[mZVMgUK  
allowable expenses 可扣税的支出 gUl1 CH&  
allowance 免税额；津贴；备抵；准备金 m_a^RB(  
allowance for debts 债项的免税额 XZ.7c{B<  
allowance for depreciation by wear and tear 耗损折旧免税额 ;\N79)Gk  
allowance for funeral expenses 殡殓费的免税额 b-PSm=`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 glv ;C/l  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;0IvF#SJ(.  
allowance to debtor 给债务人的津贴 9%s FJ  
alteration of capital 资本更改 0|g[o:;fl_  
alternate trustee 候补受托人 4~!Eje!  
amalgamation 合并 ~gP7s_qr{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^^%JoQ.  
ambit of charges 征税范围；收费范围 HmvsYP66  
amended valuation 经修订的估值 lM>.@ :  
American Commodities Exchange 美国商品交易所 PPEq6}  
American Express Bank Limited 美国运通银行 FJ{=2]x|  
American Stock Exchange 美国证券交易所 
2Kjrw;  
amortization 摊销 70_}S*T  
amount due from banks 存放银行同业的款项 `M&P[.9Pz  
amount due from banks abroad 存放海外银行同业的款项 9I85EcT^4"  
amount due from holding companies 控股公司欠款 _=pWG^a  
amount due from local banks 存放本港银行同业的款项 iHPUmTus--  
amount due to banks 银行同业的存款 H"eS<eT  
amount due to banks abroad 海外银行同业的存款 AcKU^T+  
amount due to holding companies 控股公司存款 oz LH]*  
amount due to local banks 本港银行同业的存款 4sTMgBzw  
amount due to outport banks 外埠银行同业的存款 {@3z\wMK$  
amount for note issue 发行纸币的款额 x A92C  
amount of bond 担保契据的款额 Mm5c8[   
amount of consideration 代价款额 ML=eL*}l  
amount of contribution 供款数额 eH %Ja[  
amount of indebtedness 负债款额 sm0fAL  
amount of principal of the loan 贷款本金额 `xCOR  
amount of rates chargeable 应征差饷数额 x>v-m*4Z4@  
amount of share capital 股本额 Xx_tpC?  
amount of sums assured 承保款额 ?ty>}.c t  
amount of variation 变动幅度 0LdJZP  
amount of vote 拨款数额 C8ZL*9U  
amount payable 应付款额 09'oz*v{#  
amount receivable 应收款额 J96uyS
*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Goxl3LS<  
analysis 分析 zVw:7-  
ancillary risk 附属风险 w8p8 ;@  
annual account 周年帐目；周年帐目报表；年度决算；年结 + ~"5!  
annual accounting date 年结日期 UbO4%YHt  
annual allowance 每年免税额；年积金；年度津贴；年津 V^WU8x  
annual balance 年度余额 9YD\~v;x  
annual disposable income 每年可动用收入 ZWS2q4/S  
annual estimates 周年预算 h$>wv`
 
annual fee 年费 zEj#arSE4  
annual general meeting 周年大会 {{\ce;hN  
annual growth rate 年增率；每年增长率 M diwRi  
annual long-term supplement 长期个案每年补助金 <YH=3[  
annual pensionable emolument 可供计算退休金的年薪 KFU%D
U G  
annual report 年报 U6<M/>RG$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 J? .F\`N)  
annual return 周年报表；周年申报表；每年报税表格 `rlk|&T1  
Annual Return Rules 《周年报表规则》 ^XG*z?Tt  
annual review of consumer prices 每年消费物价回顾 Br!9x{q*  
annual roll-forward basis 逐年延展方式 ]W/>Ldv  
annual salary 年薪 Ird|C[la  
annual statement 年度报表；年度决算表 b5<okICD  
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 7CGyC[[T~  
annuitant 年金受益人 0mTr-`s  
annuity 年金 .fp&MgiQ  
annuity contract 年金合约 <F(><Xw,-4  
annuity on human life 人寿年金 i7w(S3a  
antecedent debt 先前的债项 u#@RM^738d  
ante-dated cheque 倒填日期支票 .XS9,/S  
anticipated expenditure 预期开支 ?2 f_aY ;  
anticipated net profit 预期纯利 x6W`hpL  
anticipated revenue 预期收入 "
hQgLG  
anti-inflation measure 反通货膨胀措施 po7>IQS]  
anti-inflationary stance 反通货膨胀立场
((bTwx  
apparent deficit 表面赤字 6~xBi(m`  
apparent financial solvency 表面偿债能力  U>a\j2I  
apparent partner 表面合伙人 u-
3:k  
application for personal assessment 个人入息课税申请书 eTbg7"waA  
application of fund 资金应用 2'] KTHm  
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 @kxel`,$e  
appointed actuary 委任精算师 sILSey5`  
appointed auditor 委任核数师；委任审计师 _ _Nv0Ru  
appointed trustee 委任的受托人 ;wHCj$q  
appointer 委任人 Q
I_4*  
apportioned pro rata 按比例分摊 ok{!+VCB5  
apportionment 分配；分摊 S\=1_LDx"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YlF%U Pp  
apportionment formula 分摊方程式 H43MoC  
apportionment of estate duty 遗产税的分摊 [9o4hw  
appraisal 估价；评估 !5Sd2<N  
appreciable growth 可观增长 Lja7  
appreciable impact 显着影响 mbxbEqz  
appreciable increase 可观增长 !)pdamdA  
appreciation 增值；升值 *F`A S>  
appreciation against other currencies 相对其他货币升值 U*)m',  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 JSr$-C fH  
appreciation tax 增值税 ~ G6"3"  
appropriation 拨款；拨用；拨付 t:)ERT")  
appropriation account 拨款帐目 C\*4q8(  
Appropriation Bill 拨款法案 ~}"]&%Q{J  
appropriation-in-aid system 补助拨款办法 Ig6T g ?  
approved assets 核准资产 eE@&ze>X  
approved basket stock 认可一篮子证券 X3%Ic`Lq#  
approved budget 核准预算 SF[FmN!^^  
approved charitable donation 认可慈善捐款 bZ1 78>J]  
approved charitable institution 认可慈善机构 = ieag7!  
approved currency 核准货币；认可货币 D5,P)[  
approved estimates 核准预算 om h{0jA0  
approved estimates of expenditure 核准开支预算 5jxQW ;  
approved overseas insurer 核准海外保险人 p-SJ6Gg 9  
approved overseas trust company 核准海外信托公司 iyta;dw9  
approved pooled investment fund 核准汇集投资基金 nh>K`+>co  
approved provident fund scheme 认可公积金计划  ._O  
approved provision 核准拨款 kwpK1R4zs  
approved redeemable share 核准可赎回股份 36.N>G,  
approved regional stock 认可地区性证券 6CbxuzYer  
approved retirement scheme 认可退休金计划 :'iYxhM.V  
approved subordinated loan 核准附属贷款 'T<iHV&  
arbitrage 套戥；套汇；套利 [`RX*OH2  
arbitrageur 套戥者；套汇者 H<EQu|f&x  
arbitrary amount 临时款项 }g7]?Ee  
arrangement 措施；安排；协定 ',^+bgs5  
arrears 欠款 .iX# A<E}  
arrears of pay 欠付薪酬 :GpDg  
arrears of revenue 逾期未收税款；逾期未收的帐项 T"7~AbgNU  
articles of association 组织章程；组织细则；组织章程细则 qqrq11W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]n."<qxeT
 
ascertainment of profit 确定利润 ,\2:/>2
 
"Asia Clear" “亚洲结算系统”