[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 g{i(4DHm(  
allotment notice 股份配售通知；配股通知 t<Og?m
}(  
allotment of shares 股份分配 x&7!m  
allowable 可获宽免；免税的 P ^D\znvc  
allowable business loss 可扣除的营业亏损 }3QEclZr  
allowable expenses 可扣税的支出 -ERDWY  
allowance 免税额；津贴；备抵；准备金 tW 9vo-{+  
allowance for debts 债项的免税额 pE`BB{[@  
allowance for depreciation by wear and tear 耗损折旧免税额 X${k  
allowance for funeral expenses 殡殓费的免税额 +.zriiF]i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X)'uTf0  
allowance for repairs and outgoings 修葺及支出方面的免税额 d^,u"Z9P  
allowance to debtor 给债务人的津贴 T[c ;},  
alteration of capital 资本更改 $L3UDX+F  
alternate trustee 候补受托人 Xo'_|-N+  
amalgamation 合并 4Sw)IU~K(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RU@`+6j+  
ambit of charges 征税范围；收费范围 8?ZK^+]y  
amended valuation 经修订的估值 eM{+R^8  
American Commodities Exchange 美国商品交易所 Id9hC<8$dq  
American Express Bank Limited 美国运通银行 VJm).>E3k  
American Stock Exchange 美国证券交易所 uNLA/hL+n  
amortization 摊销 Z~v.!j0  
amount due from banks 存放银行同业的款项 sv =6?uYW  
amount due from banks abroad 存放海外银行同业的款项 3>-^/  
amount due from holding companies 控股公司欠款 \QQw1c+  
amount due from local banks 存放本港银行同业的款项 2x t 8F  
amount due to banks 银行同业的存款 \]GBd~i<  
amount due to banks abroad 海外银行同业的存款 rZ *}jD[  
amount due to holding companies 控股公司存款 ^ @sg{_.~l  
amount due to local banks 本港银行同业的存款 *Z<`TB)<X  
amount due to outport banks 外埠银行同业的存款 MsfY|(/m  
amount for note issue 发行纸币的款额 s<aJ pi{n4  
amount of bond 担保契据的款额 (Y:5u}*Y  
amount of consideration 代价款额 6>zO"9  
amount of contribution 供款数额 /wKL" M-%  
amount of indebtedness 负债款额 YGN
O]Q~A  
amount of principal of the loan 贷款本金额 l(*`,-pv:  
amount of rates chargeable 应征差饷数额 `cCsJm$V"  
amount of share capital 股本额 Q.@9"&)t  
amount of sums assured 承保款额 +Y6=;*j$  
amount of variation 变动幅度 }H\wed]F/  
amount of vote 拨款数额 (xy/:i".V  
amount payable 应付款额 pm@Mlwg`1  
amount receivable 应收款额 3+0$=ef  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Qv|A^%Ub!  
analysis 分析 ;3 O
0O  
ancillary risk 附属风险 1d"g$i4e  
annual account 周年帐目；周年帐目报表；年度决算；年结  GMrjZ  
annual accounting date 年结日期 DFcgUEq  
annual allowance 每年免税额；年积金；年度津贴；年津 ;&oS=6$  
annual balance 年度余额 )|zLjF$  
annual disposable income 每年可动用收入 1=}+NK!  
annual estimates 周年预算 ;3'ta!.c  
annual fee 年费 JN,4#,  
annual general meeting 周年大会 2h%/exeS;  
annual growth rate 年增率；每年增长率 3)3?/y)_  
annual long-term supplement 长期个案每年补助金 <Y9%oJn%  
annual pensionable emolument 可供计算退休金的年薪 WRe9ki=R  
annual report 年报 `O5wM\Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9'Le}`Gf  
annual return 周年报表；周年申报表；每年报税表格 $qV, z  
Annual Return Rules 《周年报表规则》 [vrM,?X  
annual review of consumer prices 每年消费物价回顾 'pa[z5{k+  
annual roll-forward basis 逐年延展方式 hxZ5EK
By  
annual salary 年薪 8KiG(6*Q  
annual statement 年度报表；年度决算表 N2#Wyt8MC  
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 +`}QIp0  
annuitant 年金受益人 ark~#<SqAr  
annuity 年金  ltK\)L  
annuity contract 年金合约 uB_8P+h7  
annuity on human life 人寿年金 ?0*,x)t  
antecedent debt 先前的债项 ^ ~'&K e  
ante-dated cheque 倒填日期支票 TF R8  
anticipated expenditure 预期开支 f{mWy1NH\  
anticipated net profit 预期纯利 ,1&Pb %}  
anticipated revenue 预期收入 V"K-aO&  
anti-inflation measure 反通货膨胀措施 I&vD >a5#  
anti-inflationary stance 反通货膨胀立场 _3~/Z{z8  
apparent deficit 表面赤字 l|RBO+}  
apparent financial solvency 表面偿债能力 4z%::?  
apparent partner 表面合伙人 \MI2^JN  
application for personal assessment 个人入息课税申请书 v#c'p^T  
application of fund 资金应用 UTwXN |'|  
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 A{NKHn>%`  
appointed actuary 委任精算师 +Np[m$Z*  
appointed auditor 委任核数师；委任审计师 XB0G7o%1  
appointed trustee 委任的受托人 Y&wtF8  
appointer 委任人 VW&EdrR,S  
apportioned pro rata 按比例分摊 *@)0TL(03  
apportionment 分配；分摊 .Q!_.LX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8L1vtYz  
apportionment formula 分摊方程式 r ]s7a?O  
apportionment of estate duty 遗产税的分摊 C-)mP- |8  
appraisal 估价；评估 h@AKfE!\~  
appreciable growth 可观增长 K-,4eq!
 
appreciable impact 显着影响 w2X0.2)P2  
appreciable increase 可观增长 7XzhKA6  
appreciation 增值；升值 RD6n1Wb(@  
appreciation against other currencies 相对其他货币升值 5-*hAOThg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x%_VzqR`  
appreciation tax 增值税 00SYNG!  
appropriation 拨款；拨用；拨付 NVnId p  
appropriation account 拨款帐目 k x{LY`pY  
Appropriation Bill 拨款法案 Y8v13"P6  
appropriation-in-aid system 补助拨款办法 1aAY7Dm_&  
approved assets 核准资产 ) _C+\K*  
approved basket stock 认可一篮子证券 e'I/}J  
approved budget 核准预算 +}VaQ8ti4  
approved charitable donation 认可慈善捐款 =M6P h%  
approved charitable institution 认可慈善机构 (1IYOlG4  
approved currency 核准货币；认可货币 *qa.h qas  
approved estimates 核准预算 qPQ6`rD\  
approved estimates of expenditure 核准开支预算 [g<Y,0,J  
approved overseas insurer 核准海外保险人 YuXCRw9p;  
approved overseas trust company 核准海外信托公司 6;:z?Q  
approved pooled investment fund 核准汇集投资基金 8NnGN(a*D  
approved provident fund scheme 认可公积金计划 ~%chF/H
 
approved provision 核准拨款 M}fk[Yr>  
approved redeemable share 核准可赎回股份 o%yfR.M6$  
approved regional stock 认可地区性证券 W{RZ@3ZY  
approved retirement scheme 认可退休金计划 ;NMv>1fI  
approved subordinated loan 核准附属贷款 q\pI&B  
arbitrage 套戥；套汇；套利 whi#\>i  
arbitrageur 套戥者；套汇者 &2,3R}B/  
arbitrary amount 临时款项 'GI| t  
arrangement 措施；安排；协定 %g_)_ ~  
arrears 欠款 `.z"Q%uz  
arrears of pay 欠付薪酬 gU&y5s~  
arrears of revenue 逾期未收税款；逾期未收的帐项 a`e'HQ  
articles of association 组织章程；组织细则；组织章程细则 I1pnF61U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &t ~NR$@  
ascertainment of profit 确定利润 5^ck$af  
"Asia Clear" “亚洲结算系统”