[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 s w
{e |  
allotment notice 股份配售通知；配股通知 :}z`4S@b  
allotment of shares 股份分配 nrg$V>pD  
allowable 可获宽免；免税的 n?*r, )'  
allowable business loss 可扣除的营业亏损 @Yn+ir0>O  
allowable expenses 可扣税的支出 :!ablO~  
allowance 免税额；津贴；备抵；准备金 }#h`1 uV  
allowance for debts 债项的免税额 jss.j~
8  
allowance for depreciation by wear and tear 耗损折旧免税额 a:Nf+t  
allowance for funeral expenses 殡殓费的免税额 h@PE:=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b/?)_pg  
allowance for repairs and outgoings 修葺及支出方面的免税额 54]. p7  
allowance to debtor 给债务人的津贴 P^AI*t H"m  
alteration of capital 资本更改 28qlp>U  
alternate trustee 候补受托人 8SA" bH:  
amalgamation 合并 V1haAP[#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^?NLA&v<  
ambit of charges 征税范围；收费范围 ?j&ZzK'#^  
amended valuation 经修订的估值 RsYMw3) G  
American Commodities Exchange 美国商品交易所  +;-Z U  
American Express Bank Limited 美国运通银行 (hEg
&@  
American Stock Exchange 美国证券交易所 \FIM'EKzu!  
amortization 摊销 td7Of(k'  
amount due from banks 存放银行同业的款项 yLPP6_59$  
amount due from banks abroad 存放海外银行同业的款项 [*M':  
amount due from holding companies 控股公司欠款 d$"?8r4:K  
amount due from local banks 存放本港银行同业的款项 WLA&K]  
amount due to banks 银行同业的存款 jZD)c_'U  
amount due to banks abroad 海外银行同业的存款 Z~F*$jn  
amount due to holding companies 控股公司存款 Gt )ij?~  
amount due to local banks 本港银行同业的存款 /24}>oAH  
amount due to outport banks 外埠银行同业的存款 C]Y%dQh+a  
amount for note issue 发行纸币的款额 =R
<92v  
amount of bond 担保契据的款额 J/IRCjQ}  
amount of consideration 代价款额 *d`KD64  
amount of contribution 供款数额 D5!#c-Y-  
amount of indebtedness 负债款额 70'gVCb  
amount of principal of the loan 贷款本金额 u=tp80_  
amount of rates chargeable 应征差饷数额 tW a'[2L  
amount of share capital 股本额 r.lHlHl  
amount of sums assured 承保款额 JfY(};&  
amount of variation 变动幅度 ,Js-'vX  
amount of vote 拨款数额 F]t=5 -O<  
amount payable 应付款额 8 /%{xB^  
amount receivable 应收款额 g)R2V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TW|- 0  
analysis 分析 li,rPUCt  
ancillary risk 附属风险 @+l=R|  
annual account 周年帐目；周年帐目报表；年度决算；年结 F{.\i*$  
annual accounting date 年结日期 >JAWcT)d  
annual allowance 每年免税额；年积金；年度津贴；年津 lXZ*Pb<j  
annual balance 年度余额 Oxa8ue?  
annual disposable income 每年可动用收入 bLSc=f&  
annual estimates 周年预算 jijwHL  
annual fee 年费 0 ckmHv  
annual general meeting 周年大会 r<4j;"lQK  
annual growth rate 年增率；每年增长率 fERO(
o  
annual long-term supplement 长期个案每年补助金 Kyy VO"  
annual pensionable emolument 可供计算退休金的年薪 x Nj
Q"'i8  
annual report 年报 shw"TF>?zG  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +*Z'oCBJ,  
annual return 周年报表；周年申报表；每年报税表格 YCQ$X  
Annual Return Rules 《周年报表规则》 7BL)FJ]UR]  
annual review of consumer prices 每年消费物价回顾 iEZ+Z non  
annual roll-forward basis 逐年延展方式 d^J)Mhju  
annual salary 年薪 #
UhH  
annual statement 年度报表；年度决算表 r@m]#4  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 46pR!k  
annuitant 年金受益人 KGcjZx04!  
annuity 年金 cdh0b7tjn  
annuity contract 年金合约 d#]hqy  
annuity on human life 人寿年金 =JW-EQ6[T  
antecedent debt 先前的债项 d$n31F  
ante-dated cheque 倒填日期支票 fIl!{pv[  
anticipated expenditure 预期开支 \1LfDlQk)  
anticipated net profit 预期纯利 ;kY~-Om  
anticipated revenue 预期收入 $XTtDUP@  
anti-inflation measure 反通货膨胀措施 f*B
-aj#  
anti-inflationary stance 反通货膨胀立场 92t.@!m`  
apparent deficit 表面赤字 B~7!v${  
apparent financial solvency 表面偿债能力 0#Lmajs  
apparent partner 表面合伙人 2,F9P+  
application for personal assessment 个人入息课税申请书 Dsp$Nr
%*  
application of fund 资金应用 D%nd7 |  
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 kaXq.  
appointed actuary 委任精算师 `:;q4zij;  
appointed auditor 委任核数师；委任审计师 o.Rv<a5.L  
appointed trustee 委任的受托人 ]/H6%"CTa  
appointer 委任人 gK9d `5  
apportioned pro rata 按比例分摊 5K2K'ZkI  
apportionment 分配；分摊 mHHlm<?]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q:TNf\/o  
apportionment formula 分摊方程式 [5& nH@og  
apportionment of estate duty 遗产税的分摊 g+4y^x(X@1  
appraisal 估价；评估 9i}$245lB  
appreciable growth 可观增长 Pv/v=s>X  
appreciable impact 显着影响 (Jw_2pHxr"  
appreciable increase 可观增长 p/?o^_s  
appreciation 增值；升值 DegbjqZ#  
appreciation against other currencies 相对其他货币升值 @$T$hMl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y55u-9|N  
appreciation tax 增值税 P|bow+4  
appropriation 拨款；拨用；拨付 QJRnpN/
 
appropriation account 拨款帐目 Tk4>Jb  
Appropriation Bill 拨款法案 "mf$E|  
appropriation-in-aid system 补助拨款办法 +Gt9!x}#e  
approved assets 核准资产 *>KBDFI  
approved basket stock 认可一篮子证券 6<<"9mxK  
approved budget 核准预算 jh)@3c  
approved charitable donation 认可慈善捐款 xdm\[s  
approved charitable institution 认可慈善机构 l^9gFp~I  
approved currency 核准货币；认可货币 <cp9+P
<  
approved estimates 核准预算 o~IAZU39  
approved estimates of expenditure 核准开支预算 7>__ fQu  
approved overseas insurer 核准海外保险人 9+^)?JUYll  
approved overseas trust company 核准海外信托公司 ;_e9v,  
approved pooled investment fund 核准汇集投资基金 14B',]`  
approved provident fund scheme 认可公积金计划 WC`h+SC`.  
approved provision 核准拨款 Z|uvrFa  
approved redeemable share 核准可赎回股份 #BUq;5  
approved regional stock 认可地区性证券 0_gN]>,9n  
approved retirement scheme 认可退休金计划 1xW!j!A;  
approved subordinated loan 核准附属贷款 M% \T5  
arbitrage 套戥；套汇；套利 &,k!,<IF  
arbitrageur 套戥者；套汇者 3- Kgz  
arbitrary amount 临时款项 BsIF3sS#9  
arrangement 措施；安排；协定 !%,7*F (  
arrears 欠款 \D?'.Wo%  
arrears of pay 欠付薪酬 B2ln8NF#Q  
arrears of revenue 逾期未收税款；逾期未收的帐项 u^tQ2&?O!P  
articles of association 组织章程；组织细则；组织章程细则 /{i~-DVME
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Nrr}) g  
ascertainment of profit 确定利润 sv%X8   
"Asia Clear" “亚洲结算系统”