[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 o)[2@fRC(  
allotment notice 股份配售通知；配股通知 {|yob4N  
allotment of shares 股份分配 ryc & n5  
allowable 可获宽免；免税的 pOrWg@<\L  
allowable business loss 可扣除的营业亏损 lZrVY+D  
allowable expenses 可扣税的支出 OHflIeq#@  
allowance 免税额；津贴；备抵；准备金 UD)e:G[Gat  
allowance for debts 债项的免税额 9Y<#=C  
allowance for depreciation by wear and tear 耗损折旧免税额 W5'3$,X9  
allowance for funeral expenses 殡殓费的免税额 `)Z!V?&!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =07]z@s  
allowance for repairs and outgoings 修葺及支出方面的免税额 XbZ*&  
allowance to debtor 给债务人的津贴 ( &frUQm  
alteration of capital 资本更改 a+9*@z2  
alternate trustee 候补受托人 0^8)jpL$<9  
amalgamation 合并 /De^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~(@ E`s&{  
ambit of charges 征税范围；收费范围 a!mf;m  
amended valuation 经修订的估值 1<<kA:d  
American Commodities Exchange 美国商品交易所 1<h>B:  
American Express Bank Limited 美国运通银行 8l"O(B'#Z  
American Stock Exchange 美国证券交易所 $L2%u8}8:  
amortization 摊销 Z-B%'/.  
amount due from banks 存放银行同业的款项 3tmdi3s  
amount due from banks abroad 存放海外银行同业的款项 "9bN+1[<  
amount due from holding companies 控股公司欠款 v
i)%$~  
amount due from local banks 存放本港银行同业的款项 &BvZF  
amount due to banks 银行同业的存款 pMJ1v  
amount due to banks abroad 海外银行同业的存款 Na\WZSu'"  
amount due to holding companies 控股公司存款 <soz#}e  
amount due to local banks 本港银行同业的存款 _6Eu2|vM&  
amount due to outport banks 外埠银行同业的存款 6y5A"-  
amount for note issue 发行纸币的款额 N<L`c/  
amount of bond 担保契据的款额 @Fpb-Qd"  
amount of consideration 代价款额 :~ A%#  
amount of contribution 供款数额 07/L}b`P  
amount of indebtedness 负债款额 0K-*WQ*#9  
amount of principal of the loan 贷款本金额 C P3<1~  
amount of rates chargeable 应征差饷数额 i#%a-I:
M  
amount of share capital 股本额 \M"UmSB o  
amount of sums assured 承保款额 OGrBUP  
amount of variation 变动幅度 HSIvWhg?p  
amount of vote 拨款数额 EOoZoVdzx  
amount payable 应付款额 4TwQO$C  
amount receivable 应收款额 Do]*JO)(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dk ==?  
analysis 分析 lI/0:|l  
ancillary risk 附属风险 oQ7]=|  
annual account 周年帐目；周年帐目报表；年度决算；年结 gLSA!#[h  
annual accounting date 年结日期 YUdxG/~'  
annual allowance 每年免税额；年积金；年度津贴；年津 sgr=w+",Q  
annual balance 年度余额 ?QA\G6i4  
annual disposable income 每年可动用收入 h)v^q: ='  
annual estimates 周年预算 ./p|?pu  
annual fee 年费 #2tCV't  
annual general meeting 周年大会 K{l5m{:%  
annual growth rate 年增率；每年增长率 0q9>6?=i  
annual long-term supplement 长期个案每年补助金 'lS`s(  
annual pensionable emolument 可供计算退休金的年薪 n tP|\E  
annual report 年报 8)VgS&B~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u7;~  
annual return 周年报表；周年申报表；每年报税表格 X[W]=yJJ  
Annual Return Rules 《周年报表规则》 K"2|[5  
annual review of consumer prices 每年消费物价回顾 wVq\FY%  
annual roll-forward basis 逐年延展方式 rQP"Y[  
annual salary 年薪 $A}QY5`+~S  
annual statement 年度报表；年度决算表 0"g@!gSrQ  
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 _iEj  
annuitant 年金受益人 t!_x(u  
annuity 年金 LihjGkj\g  
annuity contract 年金合约 #~Q8M*~@  
annuity on human life 人寿年金 1zktU.SZ  
antecedent debt 先前的债项 uvA(Rn  
ante-dated cheque 倒填日期支票 /dDzZ%/@  
anticipated expenditure 预期开支 n$2RCQ  
anticipated net profit 预期纯利 -s$<Op{s  
anticipated revenue 预期收入 j|e[s ?d  
anti-inflation measure 反通货膨胀措施 RH~3M0'0  
anti-inflationary stance 反通货膨胀立场 \O7J=6fn  
apparent deficit 表面赤字 x"(9II*  
apparent financial solvency 表面偿债能力 =w<v3wWN4  
apparent partner 表面合伙人 Zwe[_z!*D  
application for personal assessment 个人入息课税申请书 &!35/:~uD  
application of fund 资金应用 d \>2  
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 :Y)to/h
 
appointed actuary 委任精算师 :
[M[(  
appointed auditor 委任核数师；委任审计师 nEy]`  
appointed trustee 委任的受托人 CQODXB^  
appointer 委任人 sygH1|f  
apportioned pro rata 按比例分摊 V)D-pV V  
apportionment 分配；分摊 ad!(z[F'Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w5]l1}rl  
apportionment formula 分摊方程式 g$j6n{Yl  
apportionment of estate duty 遗产税的分摊 J
fcMca  
appraisal 估价；评估 _eLVBG35z  
appreciable growth 可观增长 GL
KO]y  
appreciable impact 显着影响 fY2wDD  
appreciable increase 可观增长 G5Q!L;3HZ  
appreciation 增值；升值 0zqj0   
appreciation against other currencies 相对其他货币升值 wAbp3hX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #1$}S=8*f  
appreciation tax 增值税
ew#T8F[  
appropriation 拨款；拨用；拨付 ]Qi,j#X  
appropriation account 拨款帐目 wVi%
oSfM  
Appropriation Bill 拨款法案 =hw ^P%Zn  
appropriation-in-aid system 补助拨款办法 `HUf v@5  
approved assets 核准资产 JZ`L%  
approved basket stock 认可一篮子证券 nR8]@cC  
approved budget 核准预算 WfGH|u  
approved charitable donation 认可慈善捐款 {U <tc4^  
approved charitable institution 认可慈善机构 Nm8w/Q5D`  
approved currency 核准货币；认可货币 NMjnL&P`  
approved estimates 核准预算 ZHy><=2  
approved estimates of expenditure 核准开支预算  SNvb1&  
approved overseas insurer 核准海外保险人 ;mO,3dV  
approved overseas trust company 核准海外信托公司 ~Sy-gaJ  
approved pooled investment fund 核准汇集投资基金 %OI4a5V*l  
approved provident fund scheme 认可公积金计划 <<3+g"enno  
approved provision 核准拨款 7d D.G/'  
approved redeemable share 核准可赎回股份 |l90g|is
J  
approved regional stock 认可地区性证券 &]nd!N  
approved retirement scheme 认可退休金计划 v`{:~q*  
approved subordinated loan 核准附属贷款 GhnE>d;i  
arbitrage 套戥；套汇；套利 j%M @#  
arbitrageur 套戥者；套汇者 g'G8 3F  
arbitrary amount 临时款项 R!{7OkC  
arrangement 措施；安排；协定 Riql,g/   
arrears 欠款 @;9( )ad  
arrears of pay 欠付薪酬 .]Ybp2`
"U  
arrears of revenue 逾期未收税款；逾期未收的帐项 MOV =n75  
articles of association 组织章程；组织细则；组织章程细则 + x_wYv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X^in};&d  
ascertainment of profit 确定利润 6=>7M b$  
"Asia Clear" “亚洲结算系统”