[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`HTY u  
allotment notice 股份配售通知；配股通知 {o!KhF:[  
allotment of shares 股份分配 'xhcuVl  
allowable 可获宽免；免税的 CM<]ZG7  
allowable business loss 可扣除的营业亏损 $&$w Y/F  
allowable expenses 可扣税的支出 4(Ov1a>  
allowance 免税额；津贴；备抵；准备金 K TsgJ\W  
allowance for debts 债项的免税额 aO@7O*  
allowance for depreciation by wear and tear 耗损折旧免税额 Pt@%4 :&-h  
allowance for funeral expenses 殡殓费的免税额 >w-;Z>3Q@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ma'_e=+A  
allowance for repairs and outgoings 修葺及支出方面的免税额 %honO@$  
allowance to debtor 给债务人的津贴 aFe`_cnG  
alteration of capital 资本更改 <&&SX ;  
alternate trustee 候补受托人 U~} U\_  
amalgamation 合并 ZDD..j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  )LJnLo+  
ambit of charges 征税范围；收费范围 -zp0S*iP7  
amended valuation 经修订的估值 B3H|+  
American Commodities Exchange 美国商品交易所 A a=u+  
American Express Bank Limited 美国运通银行 f;&]:2.j  
American Stock Exchange 美国证券交易所 %V1Z ~HC  
amortization 摊销 'mH)d  
amount due from banks 存放银行同业的款项 [/ !;_b\X  
amount due from banks abroad 存放海外银行同业的款项 <+^6}8-  
amount due from holding companies 控股公司欠款 Yk'9U-.mc  
amount due from local banks 存放本港银行同业的款项 /,MJq#@K  
amount due to banks 银行同业的存款 zaFt*~@X  
amount due to banks abroad 海外银行同业的存款 3
m>+-})d  
amount due to holding companies 控股公司存款
ot`%*  
amount due to local banks 本港银行同业的存款 v
1|Bf8  
amount due to outport banks 外埠银行同业的存款 -29gL_ dk.  
amount for note issue 发行纸币的款额 {&P
FXJ  
amount of bond 担保契据的款额 wO:Sg=,  
amount of consideration 代价款额 HJ2*y|u  
amount of contribution 供款数额 qS/V"|G(  
amount of indebtedness 负债款额 uGwJK`!~  
amount of principal of the loan 贷款本金额 cFN'bftH4  
amount of rates chargeable 应征差饷数额 r6;$1K*0  
amount of share capital 股本额 :U d  
amount of sums assured 承保款额 'Q =7/dY3I  
amount of variation 变动幅度 &-czStQ  
amount of vote 拨款数额 {ekCQeDo  
amount payable 应付款额 5aBAr  
amount receivable 应收款额 [F_/2+e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zF@o2<cD@  
analysis 分析 N7b1.]<  
ancillary risk 附属风险 &X|<@'933  
annual account 周年帐目；周年帐目报表；年度决算；年结 J0 k  
annual accounting date 年结日期 ^A][)*SZ  
annual allowance 每年免税额；年积金；年度津贴；年津 PN$X N<  
annual balance 年度余额 zW}[+
el}  
annual disposable income 每年可动用收入 X*g(q0N<S  
annual estimates 周年预算 7_wJpTz  
annual fee 年费 +&X%<
S W  
annual general meeting 周年大会 [L6w1b,  
annual growth rate 年增率；每年增长率 `/"nTB  
annual long-term supplement 长期个案每年补助金 Ku/~N#  
annual pensionable emolument 可供计算退休金的年薪 8K;Y2 #
 
annual report 年报 '`|AI:L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )jCo%P/  
annual return 周年报表；周年申报表；每年报税表格 ;uqx@sx ;  
Annual Return Rules 《周年报表规则》 g|Y] wd  
annual review of consumer prices 每年消费物价回顾 ?!=iu!J  
annual roll-forward basis 逐年延展方式 ESg+n(
R  
annual salary 年薪 ~"lJ'&J}  
annual statement 年度报表；年度决算表 SVa6V}"Iv  
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 K7e4_ZGI  
annuitant 年金受益人 dl5=q\1=  
annuity 年金 nx:KoB"ny  
annuity contract 年金合约 5tv<8~:K  
annuity on human life 人寿年金 ,;<RW]r-P  
antecedent debt 先前的债项 !ph" mf$-  
ante-dated cheque 倒填日期支票 ;' nL:\  
anticipated expenditure 预期开支 dI*'!wK  
anticipated net profit 预期纯利 Olfn  
anticipated revenue 预期收入 "o&HE@t  
anti-inflation measure 反通货膨胀措施 KECElK3uj  
anti-inflationary stance 反通货膨胀立场 )9B:wc"
 
apparent deficit 表面赤字 _TUt9}  
apparent financial solvency 表面偿债能力 `_5GG3@Ff  
apparent partner 表面合伙人 ,&7Wa-vf  
application for personal assessment 个人入息课税申请书 [pg}S#A  
application of fund 资金应用 D-IR!js ]  
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 pilh @# _h  
appointed actuary 委任精算师 ~=&t0D  
appointed auditor 委任核数师；委任审计师 0rokR&Y-d  
appointed trustee 委任的受托人 pi5GxDA]  
appointer 委任人 xMs]Hs  
apportioned pro rata 按比例分摊 J4tcQ  
apportionment 分配；分摊 #hL*rbpT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +'#oz+  
apportionment formula 分摊方程式 Nt:8ogk/  
apportionment of estate duty 遗产税的分摊 'R9g7,53R  
appraisal 估价；评估 'PlaMOy  
appreciable growth 可观增长 `Zz uo16  
appreciable impact 显着影响 C+F*690
h  
appreciable increase 可观增长 2 ?|gnbE:  
appreciation 增值；升值 m-V02's  
appreciation against other currencies 相对其他货币升值 k$Rnj`*^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gVU1Y6.  
appreciation tax 增值税 6<Hu8$G|  
appropriation 拨款；拨用；拨付 ?@R")$  
appropriation account 拨款帐目 yPu4T6Vv  
Appropriation Bill 拨款法案 MS<SAD>w  
appropriation-in-aid system 补助拨款办法 +VU4s$w6  
approved assets 核准资产  >0Ev#cX4  
approved basket stock 认可一篮子证券 C+K=[

 
approved budget 核准预算 b!$}ma;B  
approved charitable donation 认可慈善捐款 ~VTs:h  
approved charitable institution 认可慈善机构 Qbeeq6  
approved currency 核准货币；认可货币 zzZg$9PT[  
approved estimates 核准预算 9.M{M06;  
approved estimates of expenditure 核准开支预算 6'OO-o  
approved overseas insurer 核准海外保险人 Eff\Aq{  
approved overseas trust company 核准海外信托公司 LH]CUfUrUE  
approved pooled investment fund 核准汇集投资基金 ~ eN8|SR  
approved provident fund scheme 认可公积金计划 Vf-5&S&9  
approved provision 核准拨款 jN/C'\QL  
approved redeemable share 核准可赎回股份 4p)e}W*  
approved regional stock 认可地区性证券 S<6k0b(,_3  
approved retirement scheme 认可退休金计划 dl l%4Sd  
approved subordinated loan 核准附属贷款 V*65b(q)  
arbitrage 套戥；套汇；套利 !0
Q8iW:  
arbitrageur 套戥者；套汇者 ivrXwZ7jT  
arbitrary amount 临时款项 8 #oR/Nt  
arrangement 措施；安排；协定 L>Jd7;=  
arrears 欠款 tSv0" L  
arrears of pay 欠付薪酬 3gfimD$_E  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;RN8\re  
articles of association 组织章程；组织细则；组织章程细则 =^h~!ovj:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \gccQig1CJ  
ascertainment of profit 确定利润 0jB X5  
"Asia Clear" “亚洲结算系统”