[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 #)74X%4(  
allotment notice 股份配售通知；配股通知 1L[S*X  
allotment of shares 股份分配 pMN<p[MB  
allowable 可获宽免；免税的 Npa-$N&P{S  
allowable business loss 可扣除的营业亏损 J?jeYW  
allowable expenses 可扣税的支出 @>O&Cpt  
allowance 免税额；津贴；备抵；准备金 <5ZJ]W  
allowance for debts 债项的免税额 Es;;t83p  
allowance for depreciation by wear and tear 耗损折旧免税额 *T4ge|zUc  
allowance for funeral expenses 殡殓费的免税额 p.Y$A if.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lO 2k<  
allowance for repairs and outgoings 修葺及支出方面的免税额 xH$%5@~  
allowance to debtor 给债务人的津贴 S}gD,7@  
alteration of capital 资本更改 L>nO:`>h  
alternate trustee 候补受托人 i$ O#%12l  
amalgamation 合并 878tI3-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N$Hqa^!'T  
ambit of charges 征税范围；收费范围 1g i}H)  
amended valuation 经修订的估值 raQYn?[  
American Commodities Exchange 美国商品交易所
G%OpO.Wf  
American Express Bank Limited 美国运通银行 /=M.-MU2
 
American Stock Exchange 美国证券交易所 1URsHV!xcM  
amortization 摊销 4(m3c<'P  
amount due from banks 存放银行同业的款项 iEhDaC[e(b  
amount due from banks abroad 存放海外银行同业的款项 g{a d0.y,  
amount due from holding companies 控股公司欠款 `@$YlFOW  
amount due from local banks 存放本港银行同业的款项 MZ^Ch   
amount due to banks 银行同业的存款  y h-9u  
amount due to banks abroad 海外银行同业的存款 4TJ!jDkox  
amount due to holding companies 控股公司存款 eC
L?mhK  
amount due to local banks 本港银行同业的存款 I"V3+2e  
amount due to outport banks 外埠银行同业的存款 )dg UmN
 
amount for note issue 发行纸币的款额 ;U7t  
amount of bond 担保契据的款额 zjWyGt(Q  
amount of consideration 代价款额 yS"0/Rm}  
amount of contribution 供款数额 a}D&$yz2  
amount of indebtedness 负债款额 oZvG3_H4.  
amount of principal of the loan 贷款本金额 s}!"a8hU`  
amount of rates chargeable 应征差饷数额 M=Is9)y  
amount of share capital 股本额 u N&M\(  
amount of sums assured 承保款额 ~y%7w5%Un  
amount of variation 变动幅度 /O"0L/hc ^  
amount of vote 拨款数额 h>Rpb#]  
amount payable 应付款额 R7t bxC  
amount receivable 应收款额 p,^>*/O>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zf")|9j  
analysis 分析 +}]wLM}\UF  
ancillary risk 附属风险 d.1Q~&`  
annual account 周年帐目；周年帐目报表；年度决算；年结 _^3@PM>  
annual accounting date 年结日期 {q2<KRU2+#  
annual allowance 每年免税额；年积金；年度津贴；年津 %>NRna  
annual balance 年度余额 e)og4  
annual disposable income 每年可动用收入 Oi#k:vq4  
annual estimates 周年预算 c$.T<r)Z  
annual fee 年费 &@Yoj%%  
annual general meeting 周年大会 $YR{f[+L w  
annual growth rate 年增率；每年增长率 Xa\ ]ua_  
annual long-term supplement 长期个案每年补助金 gU*I;s>  
annual pensionable emolument 可供计算退休金的年薪 b6$4Ul-.  
annual report 年报 Xa6qvg7/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h@/>?Va  
annual return 周年报表；周年申报表；每年报税表格 !j'guT&9]  
Annual Return Rules 《周年报表规则》 7dx4~dF  
annual review of consumer prices 每年消费物价回顾 Jz2q\42q  
annual roll-forward basis 逐年延展方式 ri;r7Y9V9`  
annual salary 年薪 1 pYsjo~  
annual statement 年度报表；年度决算表 PE +qYCpP9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 x KisL=l6Y  
annuitant 年金受益人 \!6t  
annuity 年金 q .)^B@}_  
annuity contract 年金合约 gGD]t;<u  
annuity on human life 人寿年金 _4A&%>   
antecedent debt 先前的债项 @~Rk^/0  
ante-dated cheque 倒填日期支票 {S# 5g2  
anticipated expenditure 预期开支 PK9Qm'W b  
anticipated net profit 预期纯利 QTJrJD  
anticipated revenue 预期收入 vV2o[\o^  
anti-inflation measure 反通货膨胀措施 34^Q5B~^J  
anti-inflationary stance 反通货膨胀立场 HJ(=?TU  
apparent deficit 表面赤字 f61]`@Bk  
apparent financial solvency 表面偿债能力 EzwF`3RjK  
apparent partner 表面合伙人 | eK,Td%  
application for personal assessment 个人入息课税申请书 Y-?51g[u  
application of fund 资金应用 `jt(DKB+J  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 a:wJ/ p  
appointed actuary 委任精算师 I\)N\move  
appointed auditor 委任核数师；委任审计师 9 ?[4i '  
appointed trustee 委任的受托人 $::51#^Wg  
appointer 委任人 }:tAKO=+  
apportioned pro rata 按比例分摊 ZO]E@?Oav  
apportionment 分配；分摊 q rOB_Nz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I-j(e)P(o_  
apportionment formula 分摊方程式 __Vg/C!W  
apportionment of estate duty 遗产税的分摊 ">rsA&hN-  
appraisal 估价；评估 4{uJ||!  
appreciable growth 可观增长 G;Pt
|F?c  
appreciable impact 显着影响 ,(zcl$A[  
appreciable increase 可观增长 B&to&|jf  
appreciation 增值；升值 sT@u3^>  
appreciation against other currencies 相对其他货币升值 UEk|8yq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $=X!nQ& Z|  
appreciation tax 增值税 kvY} yw7  
appropriation 拨款；拨用；拨付 nau~i1  
appropriation account 拨款帐目 g5?r9e  
Appropriation Bill 拨款法案 pvK \fSr  
appropriation-in-aid system 补助拨款办法 ](idf(j  
approved assets 核准资产 _ +u sn.  
approved basket stock 认可一篮子证券 |8b$x|
B  
approved budget 核准预算 @D(KuF  
approved charitable donation 认可慈善捐款 C8O7i[uc  
approved charitable institution 认可慈善机构 mJU>f-l  
approved currency 核准货币；认可货币 f4qS OVv
 
approved estimates 核准预算 XL%vO#YT  
approved estimates of expenditure 核准开支预算 Ss*LgK
_  
approved overseas insurer 核准海外保险人 b*9m2=6  
approved overseas trust company 核准海外信托公司 _&6juBb  
approved pooled investment fund 核准汇集投资基金 U<#$w{d:  
approved provident fund scheme 认可公积金计划 -sruxF  
approved provision 核准拨款 >&4I.nA  
approved redeemable share 核准可赎回股份 +^o3}`  
approved regional stock 认可地区性证券 0$Qn
#K  
approved retirement scheme 认可退休金计划 W\ZV0T;<]  
approved subordinated loan 核准附属贷款 H"kc^G+(R"  
arbitrage 套戥；套汇；套利 vU
A)#z<  
arbitrageur 套戥者；套汇者 Ix%"4/z>  
arbitrary amount 临时款项 w%!k?t,*]  
arrangement 措施；安排；协定 6Vu}kK)  
arrears 欠款 yAZ.L/jyr  
arrears of pay 欠付薪酬 
Z)b)v  
arrears of revenue 逾期未收税款；逾期未收的帐项 D~t"9Z\  
articles of association 组织章程；组织细则；组织章程细则 y'i:%n}I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I3F6-gH  
ascertainment of profit 确定利润 NG4eEnic!a  
"Asia Clear" “亚洲结算系统”