[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 (HgdmN %  
allotment notice 股份配售通知；配股通知 kR|DzB7  
allotment of shares 股份分配 +?eAaC7s  
allowable 可获宽免；免税的 ov.rHVeI  
allowable business loss 可扣除的营业亏损 ;@\JscNJ|  
allowable expenses 可扣税的支出 ]V7hl#VO  
allowance 免税额；津贴；备抵；准备金 x-k/rZ  
allowance for debts 债项的免税额 n6+MqN  
allowance for depreciation by wear and tear 耗损折旧免税额 `-e}:9~q  
allowance for funeral expenses 殡殓费的免税额 9jFDBy+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y,eoTmaI  
allowance for repairs and outgoings 修葺及支出方面的免税额 e/~<\  
allowance to debtor 给债务人的津贴 r,@|Snv)  
alteration of capital 资本更改 jS)-COk  
alternate trustee 候补受托人 gM]/Y6*$b  
amalgamation 合并 fC:\Gh5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B ~bU7.Cd  
ambit of charges 征税范围；收费范围 ,(b~L<zN&  
amended valuation 经修订的估值 ~$9 "|  
American Commodities Exchange 美国商品交易所 ;Awzm )Q  
American Express Bank Limited 美国运通银行 , Vr6  
American Stock Exchange 美国证券交易所 lcLxqnv  
amortization 摊销 9GOyVKUv  
amount due from banks 存放银行同业的款项 s0'U[]  
amount due from banks abroad 存放海外银行同业的款项 vYun^(_-  
amount due from holding companies 控股公司欠款 D#(Pg  
amount due from local banks 存放本港银行同业的款项 q"vT]=Y}:  
amount due to banks 银行同业的存款 u9%:2$[  
amount due to banks abroad 海外银行同业的存款 PltPIu)F  
amount due to holding companies 控股公司存款 l1j   
amount due to local banks 本港银行同业的存款 M#IR=|P]  
amount due to outport banks 外埠银行同业的存款 V#FLxITk  
amount for note issue 发行纸币的款额 jDR\#cGrZ  
amount of bond 担保契据的款额 ?7dDQI7^(  
amount of consideration 代价款额 3Sb%
]f5(  
amount of contribution 供款数额 G4] ``  
amount of indebtedness 负债款额 _dY}86{  
amount of principal of the loan 贷款本金额 v<4X;4p^  
amount of rates chargeable 应征差饷数额 7}?z=LHb3  
amount of share capital 股本额 1%{(?uz9  
amount of sums assured 承保款额 !T1i_   
amount of variation 变动幅度 @uWD>(D  
amount of vote 拨款数额 }6(:OB?  
amount payable 应付款额 ozr+6z  
amount receivable 应收款额 D{}\7qe  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \p|!=H@  
analysis 分析 ucO]&'hu:  
ancillary risk 附属风险 t38T0Ao  
annual account 周年帐目；周年帐目报表；年度决算；年结 N($]))~3&  
annual accounting date 年结日期 jP]'gQ!-w  
annual allowance 每年免税额；年积金；年度津贴；年津 :"^$7  
annual balance 年度余额 DA\O,^49h  
annual disposable income 每年可动用收入 AY]nc#zz  
annual estimates 周年预算 &}?e:PEy  
annual fee 年费 c Z,_O~  
annual general meeting 周年大会 auv\fR :  
annual growth rate 年增率；每年增长率 J)+eEmrU  
annual long-term supplement 长期个案每年补助金 rJxT)bR  
annual pensionable emolument 可供计算退休金的年薪 smNr%}_g  
annual report 年报 8gdOQ=a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3s Nq3I  
annual return 周年报表；周年申报表；每年报税表格 @5ybBh]   
Annual Return Rules 《周年报表规则》 <;K/Yv'{r  
annual review of consumer prices 每年消费物价回顾 Melc-[  
annual roll-forward basis 逐年延展方式 /otgFQ_  
annual salary 年薪 U3QnWPt}>  
annual statement 年度报表；年度决算表 lDX H<W?  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 (x!bZ,fu  
annuitant 年金受益人 :zoX Xo  
annuity 年金 1gr jK.x  
annuity contract 年金合约 f#+ h_1#  
annuity on human life 人寿年金 4j { }{  
antecedent debt 先前的债项 .42OSV  
ante-dated cheque 倒填日期支票 Sy55w={  
anticipated expenditure 预期开支 =Ch#pLmH  
anticipated net profit 预期纯利 'r0gqtB  
anticipated revenue 预期收入 _X/`4 G  
anti-inflation measure 反通货膨胀措施 XDQ1gg`  
anti-inflationary stance 反通货膨胀立场  q\"$~*  
apparent deficit 表面赤字 c eX*|B@=  
apparent financial solvency 表面偿债能力 P& VI2k  
apparent partner 表面合伙人 i=UJ*c  
application for personal assessment 个人入息课税申请书 tIw4
V^'|  
application of fund 资金应用 K}@:>;*9  
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 [8n4lE[)"  
appointed actuary 委任精算师 Ab)7hCUW  
appointed auditor 委任核数师；委任审计师 :|TBsd|/x  
appointed trustee 委任的受托人 w4mL/j  
appointer 委任人 u8QX2|  
apportioned pro rata 按比例分摊 ~]Jfg$'  
apportionment 分配；分摊 ,`b9c=6;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |V5H(2/nk  
apportionment formula 分摊方程式 rjzRH  
apportionment of estate duty 遗产税的分摊 M9nYt~vHX  
appraisal 估价；评估 t/w>t! q  
appreciable growth 可观增长 .u&g2Y  
appreciable impact 显着影响 uNjy& I:  
appreciable increase 可观增长 t!LvV.g+  
appreciation 增值；升值 UF tTt`N2  
appreciation against other currencies 相对其他货币升值 MtljI6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YDJc
@*D  
appreciation tax 增值税 2Qy&V/E ?  
appropriation 拨款；拨用；拨付 uU0'y4=  
appropriation account 拨款帐目 f32nO
 
Appropriation Bill 拨款法案 tFCeE=4%  
appropriation-in-aid system 补助拨款办法 e"Z~%
,^A  
approved assets 核准资产 9b>a<Z  
approved basket stock 认可一篮子证券 &%<G2x$  
approved budget 核准预算 A'T! og|5  
approved charitable donation 认可慈善捐款 +9t@eHJT1  
approved charitable institution 认可慈善机构 Q6E80>  
approved currency 核准货币；认可货币 n$>H}#q  
approved estimates 核准预算 OLq/OO,w  
approved estimates of expenditure 核准开支预算 q :gH`5N  
approved overseas insurer 核准海外保险人 
dJk.J9Z  
approved overseas trust company 核准海外信托公司 OWU]gh@r  
approved pooled investment fund 核准汇集投资基金 ev`p!p  
approved provident fund scheme 认可公积金计划 @E1N9S?>  
approved provision 核准拨款 w!Z3EA;`  
approved redeemable share 核准可赎回股份 ,ua]h8  
approved regional stock 认可地区性证券 K-K+%U  
approved retirement scheme 认可退休金计划 |@ia(U~  
approved subordinated loan 核准附属贷款 Fik*7!XQ8  
arbitrage 套戥；套汇；套利 ~*&_zPTN  
arbitrageur 套戥者；套汇者 e_ Y>
[/Om  
arbitrary amount 临时款项 r3|vu"Uei  
arrangement 措施；安排；协定 *}Fo eDe  
arrears 欠款 =fm/l-P@  
arrears of pay 欠付薪酬 <~3@+EEM  
arrears of revenue 逾期未收税款；逾期未收的帐项 7: ]I@Gc'  
articles of association 组织章程；组织细则；组织章程细则 ?P}7AF A(W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 h)sc-e
 
ascertainment of profit 确定利润 V /|@  
"Asia Clear" “亚洲结算系统”