[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 Sdc*rpH"(  
allotment notice 股份配售通知；配股通知 g42T#p8^  
allotment of shares 股份分配
\ X$)vK  
allowable 可获宽免；免税的 0Q1/n2V  
allowable business loss 可扣除的营业亏损 (hf zM+2  
allowable expenses 可扣税的支出 &jm[4'$ *z  
allowance 免税额；津贴；备抵；准备金 `P.CNYR<J  
allowance for debts 债项的免税额 &r@H(}$1\  
allowance for depreciation by wear and tear 耗损折旧免税额 r~oSP^e'  
allowance for funeral expenses 殡殓费的免税额 cyMs(21  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 gpAHC   
allowance for repairs and outgoings 修葺及支出方面的免税额 [hU=mS8=^  
allowance to debtor 给债务人的津贴 n`<U"$*  
alteration of capital 资本更改 e@j8T gI)  
alternate trustee 候补受托人 sXB+s
  
amalgamation 合并 O5;-Om  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~zyQ('  
ambit of charges 征税范围；收费范围 0w3
b~RJ  
amended valuation 经修订的估值 u^=@DO
'  
American Commodities Exchange 美国商品交易所 263*: Y  
American Express Bank Limited 美国运通银行 v@_in(dk  
American Stock Exchange 美国证券交易所 kF-TG3  
amortization 摊销 fn1pa@P  
amount due from banks 存放银行同业的款项 WQt5#m; W  
amount due from banks abroad 存放海外银行同业的款项 !}q."%%J_%  
amount due from holding companies 控股公司欠款 Cef7+fa  
amount due from local banks 存放本港银行同业的款项 `Bu9Nq  
amount due to banks 银行同业的存款
`Zf9$K|  
amount due to banks abroad 海外银行同业的存款 W)-hU~^OM  
amount due to holding companies 控股公司存款 q\H7&w  
amount due to local banks 本港银行同业的存款 B01^oYM}  
amount due to outport banks 外埠银行同业的存款 v3^t/[e~:  
amount for note issue 发行纸币的款额 W5/};K\.  
amount of bond 担保契据的款额 1Z:R,\+L  
amount of consideration 代价款额 4$Pr|gx  
amount of contribution 供款数额 Z| L2oce  
amount of indebtedness 负债款额 qLRE }$P  
amount of principal of the loan 贷款本金额 k7T alR  
amount of rates chargeable 应征差饷数额 *?N<S$m  
amount of share capital 股本额 Jvj=I82  
amount of sums assured 承保款额 `M rBav  
amount of variation 变动幅度 .,mM%w,^O  
amount of vote 拨款数额 T} 8CfG_j  
amount payable 应付款额 S'@=3)  
amount receivable 应收款额 {8:o?LnMW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b~as64  
analysis 分析 \`gE
u{  
ancillary risk 附属风险 o7arxo\  
annual account 周年帐目；周年帐目报表；年度决算；年结  XnA6/^  
annual accounting date 年结日期 ysVi3eq  
annual allowance 每年免税额；年积金；年度津贴；年津 \HG$V>2  
annual balance 年度余额 Omb.53+  
annual disposable income 每年可动用收入 (}0S1)7t  
annual estimates 周年预算 8uA<G /Q;  
annual fee 年费 0||F`24  
annual general meeting 周年大会 ITc`]K  
annual growth rate 年增率；每年增长率 w, 7Cr  
annual long-term supplement 长期个案每年补助金 {F!v+W>  
annual pensionable emolument 可供计算退休金的年薪 ^j iE9k)  
annual report 年报 _n_sfT6)B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 raHVkE{<  
annual return 周年报表；周年申报表；每年报税表格 y.ql#eQ,  
Annual Return Rules 《周年报表规则》 k_O-5{  
annual review of consumer prices 每年消费物价回顾 ,D8&
q?a  
annual roll-forward basis 逐年延展方式 >Bx8IO1_\d  
annual salary 年薪 %/%gMRXG2  
annual statement 年度报表；年度决算表 Y?t2,cm  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 M8_R  
annuitant 年金受益人
B_ tQeM  
annuity 年金 LYNZP4(R  
annuity contract 年金合约 cz>mhD  
annuity on human life 人寿年金 InN{^uN  
antecedent debt 先前的债项 6KB^w0oA  
ante-dated cheque 倒填日期支票 x~Cz?ljbn  
anticipated expenditure 预期开支 #%WCL'6B  
anticipated net profit 预期纯利 , QA9k$`  
anticipated revenue 预期收入 P'F~\**5  
anti-inflation measure 反通货膨胀措施 B~r U1Y)  
anti-inflationary stance 反通货膨胀立场 idz9YpW  
apparent deficit 表面赤字 6Ty 3e|do  
apparent financial solvency 表面偿债能力 :ln/`_  
apparent partner 表面合伙人 '$*[SauAG  
application for personal assessment 个人入息课税申请书 yDuq6 `R*  
application of fund 资金应用 1b+h>.gWar  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
Z:c*!`F  
appointed actuary 委任精算师 gi 5XP]z  
appointed auditor 委任核数师；委任审计师 9.]
kOs_  
appointed trustee 委任的受托人 ?V?<E=13  
appointer 委任人 8? F 2jv  
apportioned pro rata 按比例分摊 &L'6KEahR  
apportionment 分配；分摊 HSC6;~U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g41<8^(  
apportionment formula 分摊方程式 }{t3SGsJ  
apportionment of estate duty 遗产税的分摊 ]7l{g9?ZtV  
appraisal 估价；评估 S2bexbp0o  
appreciable growth 可观增长 a_AJ) 4  
appreciable impact 显着影响 *F..ZS'$[  
appreciable increase 可观增长 S[^nSF  
appreciation 增值；升值 g+3Hwtl  
appreciation against other currencies 相对其他货币升值 jf8w7T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }Q ;BQ2[  
appreciation tax 增值税 +9jivOmK  
appropriation 拨款；拨用；拨付 FXxN>\76.  
appropriation account 拨款帐目 LGXZx}4@;  
Appropriation Bill 拨款法案 iAgOnk[  
appropriation-in-aid system 补助拨款办法 ovSH}h!  
approved assets 核准资产 .=CH!{j  
approved basket stock 认可一篮子证券 df yrn%^Ia  
approved budget 核准预算 Qqh^E_O  
approved charitable donation 认可慈善捐款 S,VyUe4P4  
approved charitable institution 认可慈善机构 s4N,^_j  
approved currency 核准货币；认可货币 Z) t{JHm:  
approved estimates 核准预算 K9^"NS3  
approved estimates of expenditure 核准开支预算 }q]jjs  
approved overseas insurer 核准海外保险人 q6Rw4  
approved overseas trust company 核准海外信托公司 <oQ6ZX  
approved pooled investment fund 核准汇集投资基金 qNy-o\;XN  
approved provident fund scheme 认可公积金计划 N|o>%)R  
approved provision 核准拨款 Gg}t-_M  
approved redeemable share 核准可赎回股份 @H6%G>K
,  
approved regional stock 认可地区性证券 vU7&'ca  
approved retirement scheme 认可退休金计划 A^t"MYX@  
approved subordinated loan 核准附属贷款 sc9]sIb  
arbitrage 套戥；套汇；套利 *s~i 2}  
arbitrageur 套戥者；套汇者 i"<ZVw  
arbitrary amount 临时款项 5e )i!;7Uv  
arrangement 措施；安排；协定 =^#0.  
arrears 欠款 ^SgN(-QH  
arrears of pay 欠付薪酬 k5q(7&C  
arrears of revenue 逾期未收税款；逾期未收的帐项 fH; |Rm  
articles of association 组织章程；组织细则；组织章程细则 !%X>rGkc  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ls(&HOK[p  
ascertainment of profit 确定利润 YN
$`y1V  
"Asia Clear" “亚洲结算系统”