[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 e+6~JbMV  
allotment notice 股份配售通知；配股通知 m|7g{vHVV  
allotment of shares 股份分配 WWO jyj  
allowable 可获宽免；免税的 q/3}8BJ  
allowable business loss 可扣除的营业亏损 ^Ue.9#9T&g  
allowable expenses 可扣税的支出 Rxli;blzi  
allowance 免税额；津贴；备抵；准备金 SUVr&S6Nk  
allowance for debts 债项的免税额 ZE
\t{s0  
allowance for depreciation by wear and tear 耗损折旧免税额 I0ie3ESdN  
allowance for funeral expenses 殡殓费的免税额 Fu`g)#Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ml3F\ fAW  
allowance for repairs and outgoings 修葺及支出方面的免税额 53T2w,?  
allowance to debtor 给债务人的津贴 *m"mt  
alteration of capital 资本更改 [)Ge^yI7  
alternate trustee 候补受托人 ;4_n:XUgo;  
amalgamation 合并 DuE>KX{<!R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 08` @u4  
ambit of charges 征税范围；收费范围 g/@CESfm'  
amended valuation 经修订的估值 
t!=S[  
American Commodities Exchange 美国商品交易所 f*
5"Jh@  
American Express Bank Limited 美国运通银行 p>zE/Pw~  
American Stock Exchange 美国证券交易所 ZV U9t  
amortization 摊销 ]d[q:N]z  
amount due from banks 存放银行同业的款项 5[R}MhLZ  
amount due from banks abroad 存放海外银行同业的款项 M`<D Z<:<  
amount due from holding companies 控股公司欠款 2<O8=I _  
amount due from local banks 存放本港银行同业的款项 c1<g!Q&E  
amount due to banks 银行同业的存款 ?~K2&eo  
amount due to banks abroad 海外银行同业的存款 B%pvk.`  
amount due to holding companies 控股公司存款
q38; w~H  
amount due to local banks 本港银行同业的存款 ))F.|w  
amount due to outport banks 外埠银行同业的存款 5R Hs  
amount for note issue 发行纸币的款额 `WB|h)Y  
amount of bond 担保契据的款额 Gs6#aL}]R  
amount of consideration 代价款额 lrE0)B5F  
amount of contribution 供款数额 qa~[fORO[  
amount of indebtedness 负债款额 vuZ<'?Nm  
amount of principal of the loan 贷款本金额
JU@$(  
amount of rates chargeable 应征差饷数额 8j$q%g  
amount of share capital 股本额 eXd(R>Mx  
amount of sums assured 承保款额 tWiV0PTI  
amount of variation 变动幅度 'SieZI
m)  
amount of vote 拨款数额 Q.\>+4]1&&  
amount payable 应付款额 P2p^
jm   
amount receivable 应收款额 XJ\q!{;h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kT1lOP-Bg  
analysis 分析 B<R-|-#  
ancillary risk 附属风险 t5k&xV=~ #  
annual account 周年帐目；周年帐目报表；年度决算；年结 Esjv^* v9-  
annual accounting date 年结日期 zaZ}:N/w(z  
annual allowance 每年免税额；年积金；年度津贴；年津 f+6l0@K2  
annual balance 年度余额 .9xGLmg  
annual disposable income 每年可动用收入 wl%1B64  
annual estimates 周年预算 39j d}]e  
annual fee 年费 T42g4j/l~  
annual general meeting 周年大会 +Xp;T`,v  
annual growth rate 年增率；每年增长率 K)?^
b|D  
annual long-term supplement 长期个案每年补助金 O2G+ '  
annual pensionable emolument 可供计算退休金的年薪 h[]N=X  
annual report 年报 z!
+<m<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !D3}5A1,  
annual return 周年报表；周年申报表；每年报税表格 ASvPr*q/  
Annual Return Rules 《周年报表规则》 *K(xES!b  
annual review of consumer prices 每年消费物价回顾 RtL<hD  
annual roll-forward basis 逐年延展方式 CA4-&O"  
annual salary 年薪 ;]Aa  
annual statement 年度报表；年度决算表 Cf7\>U->  
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 h 3&:"*A2  
annuitant 年金受益人 WGmCQE[/c  
annuity 年金 @nP}q!y  
annuity contract 年金合约 >I?
Mi{'a  
annuity on human life 人寿年金 + j oE  
antecedent debt 先前的债项 S;'eoqN8  
ante-dated cheque 倒填日期支票 ej;taK zj  
anticipated expenditure 预期开支 $D5U
#  
anticipated net profit 预期纯利 IJ8DN@w9  
anticipated revenue 预期收入 8ilbX)O  
anti-inflation measure 反通货膨胀措施 fF("c6:w(  
anti-inflationary stance 反通货膨胀立场 2M? lgh4"  
apparent deficit 表面赤字 i!3KG|V  
apparent financial solvency 表面偿债能力 ".%LBs~$  
apparent partner 表面合伙人 dYd~ 9  
application for personal assessment 个人入息课税申请书 X6,9D[Nw  
application of fund 资金应用 tZ^;{sM  
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 @<G/H|f  
appointed actuary 委任精算师 }|Tg_+   
appointed auditor 委任核数师；委任审计师 Y14R"*t~  
appointed trustee 委任的受托人 [bG>qe1}&  
appointer 委任人 R3n&o%$*  
apportioned pro rata 按比例分摊 lrhAO"/1  
apportionment 分配；分摊 j>xVy]v=|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^-u HdafP  
apportionment formula 分摊方程式 ogqV]36Idh  
apportionment of estate duty 遗产税的分摊 \ bic.0-  
appraisal 估价；评估
prN(V1O  
appreciable growth 可观增长 `M ygDG+u  
appreciable impact 显着影响 1H=wl=K  
appreciable increase 可观增长 rfRo*u2"  
appreciation 增值；升值 rx>Tc#g  
appreciation against other currencies 相对其他货币升值 $ud>Z;X=P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 41o!2(e$  
appreciation tax 增值税 yZp:hs#  
appropriation 拨款；拨用；拨付 RYl3txw  
appropriation account 拨款帐目 Rr4Cc
M  
Appropriation Bill 拨款法案 jF{gDK  
appropriation-in-aid system 补助拨款办法 _c8.muQ<  
approved assets 核准资产 .)>/!|i  
approved basket stock 认可一篮子证券 'c0'P%[5A  
approved budget 核准预算 Czr4 -#2  
approved charitable donation 认可慈善捐款 xY0QGQca  
approved charitable institution 认可慈善机构 i?>> 9f@F  
approved currency 核准货币；认可货币 s2?,'es  
approved estimates 核准预算
^HFU@/  
approved estimates of expenditure 核准开支预算 =6<w'>  
approved overseas insurer 核准海外保险人 I"sobZ`  
approved overseas trust company 核准海外信托公司 hlFU"u_  
approved pooled investment fund 核准汇集投资基金 X/-KkC  
approved provident fund scheme 认可公积金计划 v*~ %x  
approved provision 核准拨款 CS5jJi"pD3  
approved redeemable share 核准可赎回股份 pq?[wp"  
approved regional stock 认可地区性证券 ./nYXREO|  
approved retirement scheme 认可退休金计划 G^rh*cb K  
approved subordinated loan 核准附属贷款 1LE^dS^V  
arbitrage 套戥；套汇；套利 [gkRXP[DGs  
arbitrageur 套戥者；套汇者 C}=_8N  
arbitrary amount 临时款项 n5k^v$'  
arrangement 措施；安排；协定 ( ssH=a  
arrears 欠款 9Ir~X|}\iL  
arrears of pay 欠付薪酬 V> a3V'  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ot$cmBhw!  
articles of association 组织章程；组织细则；组织章程细则 O\?5#.   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [wio/wc  
ascertainment of profit 确定利润 >\7RIy3
 
"Asia Clear" “亚洲结算系统”