[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 (PPC?6s  
allotment notice 股份配售通知；配股通知 @x1cV_s[  
allotment of shares 股份分配 >,,`7%Rv  
allowable 可获宽免；免税的 7)U ik}0  
allowable business loss 可扣除的营业亏损 y{M7kYWtHV  
allowable expenses 可扣税的支出 ,=e.QAF!"  
allowance 免税额；津贴；备抵；准备金 : i{M1z I  
allowance for debts 债项的免税额 ICz:>4M-dn  
allowance for depreciation by wear and tear 耗损折旧免税额 huZ5?'/Fg  
allowance for funeral expenses 殡殓费的免税额 XVNJK-B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {>km]CG  
allowance for repairs and outgoings 修葺及支出方面的免税额 *C55DO^w  
allowance to debtor 给债务人的津贴 5@
RcAQb:  
alteration of capital 资本更改 @tSB^&jUWu  
alternate trustee 候补受托人 4Q!
%16 P  
amalgamation 合并 @KM?agtlbl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P<
>NV4  
ambit of charges 征税范围；收费范围 <<-L,0  
amended valuation 经修订的估值 6D]fDeH\  
American Commodities Exchange 美国商品交易所 bGwOhd<.  
American Express Bank Limited 美国运通银行 .$s']' =  
American Stock Exchange 美国证券交易所 6Gg`ExcT5  
amortization 摊销 -~c-mt  
amount due from banks 存放银行同业的款项  3*Q=)}  
amount due from banks abroad 存放海外银行同业的款项 m=n79]b:N  
amount due from holding companies 控股公司欠款 ^W sgAyCB  
amount due from local banks 存放本港银行同业的款项 Y-8BL  
amount due to banks 银行同业的存款 #6a!OQj  
amount due to banks abroad 海外银行同业的存款 b ~UWFX#U  
amount due to holding companies 控股公司存款 a;bmlV04  
amount due to local banks 本港银行同业的存款 >&\.{ aj  
amount due to outport banks 外埠银行同业的存款  kMW9UUw  
amount for note issue 发行纸币的款额 6*B%3\z)  
amount of bond 担保契据的款额 z 8M\(<  
amount of consideration 代价款额 ~rb]u Ny-  
amount of contribution 供款数额 @_t=0Rc  
amount of indebtedness 负债款额 GH':Yk  
amount of principal of the loan 贷款本金额 TfJ*G6\7e#  
amount of rates chargeable 应征差饷数额 Vs
TgK  
amount of share capital 股本额 $hc=H
  
amount of sums assured 承保款额 -'O|D}  
amount of variation 变动幅度 4Y'Ne2M{  
amount of vote 拨款数额 *A`ZcO=   
amount payable 应付款额 bp/l~h.7W  
amount receivable 应收款额 [^GBg>k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v5@4|u3ds  
analysis 分析 8a)4>B  
ancillary risk 附属风险 &*o4~6pQ#  
annual account 周年帐目；周年帐目报表；年度决算；年结 rMVcoO@3  
annual accounting date 年结日期 r]- n,  
annual allowance 每年免税额；年积金；年度津贴；年津 kIa16m  
annual balance 年度余额 //N="9)@  
annual disposable income 每年可动用收入 'DXT7|Df  
annual estimates 周年预算 ]["%e9#aX  
annual fee 年费 ,){#
J"W  
annual general meeting 周年大会 CH(Y.Kj-  
annual growth rate 年增率；每年增长率 J0vQqTaT  
annual long-term supplement 长期个案每年补助金 /":/DwI'  
annual pensionable emolument 可供计算退休金的年薪 X2I_,k'fQ  
annual report 年报 v.*fJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &0f/ F:M  
annual return 周年报表；周年申报表；每年报税表格 nCwA8AG
 
Annual Return Rules 《周年报表规则》 E,\)tZ;,  
annual review of consumer prices 每年消费物价回顾 /tG as  
annual roll-forward basis 逐年延展方式 ?7pn%_S  
annual salary 年薪 wZ0bD&B  
annual statement 年度报表；年度决算表 fJ\?+,  
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 B^  
annuitant 年金受益人 >&fD:y'&  
annuity 年金 >`3F`@1L0  
annuity contract 年金合约 mW{uChHP  
annuity on human life 人寿年金 @"
h4S*U  
antecedent debt 先前的债项 ,<!*@xy7v  
ante-dated cheque 倒填日期支票 *jQ$\|Y  
anticipated expenditure 预期开支 @f"[*7Q`/  
anticipated net profit 预期纯利 )2wf D  
anticipated revenue 预期收入 zOA~<fhT  
anti-inflation measure 反通货膨胀措施 4Th?q
{X  
anti-inflationary stance 反通货膨胀立场 Z  #  
apparent deficit 表面赤字 c
2Z!Vtd  
apparent financial solvency 表面偿债能力 Z3MhHvvgp{  
apparent partner 表面合伙人 sqpo5~  
application for personal assessment 个人入息课税申请书 ^w%%$9=:r  
application of fund 资金应用 wQhuU  
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 WJ-.?   
appointed actuary 委任精算师 LUxDP#~7  
appointed auditor 委任核数师；委任审计师 Q=%W-  
appointed trustee 委任的受托人 ._>03,"  
appointer 委任人 <uBRLe`)  
apportioned pro rata 按比例分摊 !4#qaH-Q  
apportionment 分配；分摊 %Iflf]l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pam9wfP  
apportionment formula 分摊方程式 R}w}G6"\  
apportionment of estate duty 遗产税的分摊 I)#8}[vK  
appraisal 估价；评估 [?:MIl#!  
appreciable growth 可观增长 *w.":\P]  
appreciable impact 显着影响 'Q=)-  
appreciable increase 可观增长 K_ymA,&()  
appreciation 增值；升值 d0}(d Gl  
appreciation against other currencies 相对其他货币升值 6/3E!8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 raOu
D3  
appreciation tax 增值税 k4<28  
appropriation 拨款；拨用；拨付 dZIbajs'  
appropriation account 拨款帐目 ChUE,)  
Appropriation Bill 拨款法案 9[X'9*,  
appropriation-in-aid system 补助拨款办法 NwOV2E6@OW  
approved assets 核准资产 k7@QFw4 j  
approved basket stock 认可一篮子证券 ha;fxM]  
approved budget 核准预算 L?;UcCB  
approved charitable donation 认可慈善捐款 R=a4zVQ  
approved charitable institution 认可慈善机构 @,=pG  
approved currency 核准货币；认可货币 Qp[
Jw?a  
approved estimates 核准预算 "8uNa  
approved estimates of expenditure 核准开支预算 _kRc"MaB  
approved overseas insurer 核准海外保险人 P-[})Z=  
approved overseas trust company 核准海外信托公司 A{-S )Z3}  
approved pooled investment fund 核准汇集投资基金 mzM95yQ^Z  
approved provident fund scheme 认可公积金计划 Iv3yDL;  
approved provision 核准拨款 VHqoa>U,*  
approved redeemable share 核准可赎回股份 Z2g<"M  
approved regional stock 认可地区性证券 />8A?+g9u  
approved retirement scheme 认可退休金计划 [G|

(E  
approved subordinated loan 核准附属贷款 ORP<?SG55u  
arbitrage 套戥；套汇；套利 MC,Qv9 m  
arbitrageur 套戥者；套汇者 V.$tq  
arbitrary amount 临时款项 ?kZ-,@h:  
arrangement 措施；安排；协定 G Wa6F
X:/  
arrears 欠款 '?m2|9~  
arrears of pay 欠付薪酬 w(`g)`  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~.G$0IJY  
articles of association 组织章程；组织细则；组织章程细则 z__t8yc3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6~
y'  
ascertainment of profit 确定利润 % X\A|V&  
"Asia Clear" “亚洲结算系统”