[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 HA;G{[X  
allotment notice 股份配售通知；配股通知 tf{o=X.)
 
allotment of shares 股份分配 6$5SS #  
allowable 可获宽免；免税的 %xN91j["  
allowable business loss 可扣除的营业亏损 26-K:"  
allowable expenses 可扣税的支出 SuJ4)f;'0  
allowance 免税额；津贴；备抵；准备金 pLpWc~#  
allowance for debts 债项的免税额 L@~0`z:>iP  
allowance for depreciation by wear and tear 耗损折旧免税额 ByW,YKMy  
allowance for funeral expenses 殡殓费的免税额 e8hwXz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .10$n*  
allowance for repairs and outgoings 修葺及支出方面的免税额 joJQ?lG  
allowance to debtor 给债务人的津贴 ,M9Hdm
 
alteration of capital 资本更改 6z1>(Za7>  
alternate trustee 候补受托人 Z:<6Ck  
amalgamation 合并 '8"$:y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8'Vc aU7Nh  
ambit of charges 征税范围；收费范围 HhT6gJWrU  
amended valuation 经修订的估值 f5vsxP)Y[  
American Commodities Exchange 美国商品交易所 tQ(gB_
 
American Express Bank Limited 美国运通银行 @ HP7$
U"  
American Stock Exchange 美国证券交易所 L[}Ak1 A  
amortization 摊销 a*{ -r]  
amount due from banks 存放银行同业的款项 ^}<h_T?<_-  
amount due from banks abroad 存放海外银行同业的款项 =.6JvX<d1*  
amount due from holding companies 控股公司欠款 hdy
N  
amount due from local banks 存放本港银行同业的款项  kSU]~x  
amount due to banks 银行同业的存款 Qg gx:  
amount due to banks abroad 海外银行同业的存款 ),4cb  
amount due to holding companies 控股公司存款 ? VHOh9|AT  
amount due to local banks 本港银行同业的存款 M>|R&v  
amount due to outport banks 外埠银行同业的存款 8Rd*`]@[pk  
amount for note issue 发行纸币的款额 q,2 +\i  
amount of bond 担保契据的款额 -i"?2gK  
amount of consideration 代价款额 Hge0$6l  
amount of contribution 供款数额 69EdMuf  
amount of indebtedness 负债款额 nrRP1`!]T  
amount of principal of the loan 贷款本金额 .# }`r`/  
amount of rates chargeable 应征差饷数额 7G &I]>  
amount of share capital 股本额 </)HcRj'e  
amount of sums assured 承保款额 .L))EB  
amount of variation 变动幅度 0I"r*;9?K  
amount of vote 拨款数额 6%fF6  
amount payable 应付款额 ^n<o,K4\}  
amount receivable 应收款额 6,Y<1b*|Vo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ffoLCx4o0E  
analysis 分析 _Rm1-,3  
ancillary risk 附属风险 ibQN pIz  
annual account 周年帐目；周年帐目报表；年度决算；年结 5!iBKOl#D  
annual accounting date 年结日期 yDe#,|-p  
annual allowance 每年免税额；年积金；年度津贴；年津 :
6y;U  
annual balance 年度余额 S3.76&  
annual disposable income 每年可动用收入 VL| q`n  
annual estimates 周年预算 MXGz_Db4'  
annual fee 年费 >sm<$'vZ/  
annual general meeting 周年大会 F4 :#okt  
annual growth rate 年增率；每年增长率 _Xzl=j9[  
annual long-term supplement 长期个案每年补助金 }J|Pd3Q Sf  
annual pensionable emolument 可供计算退休金的年薪 0iTh |K0  
annual report 年报 0XUWK@)P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 KBy*QA  
annual return 周年报表；周年申报表；每年报税表格 [mA\,ny9  
Annual Return Rules 《周年报表规则》 fFJu]  
annual review of consumer prices 每年消费物价回顾 [X\~J &kD  
annual roll-forward basis 逐年延展方式 hYE UiQ  
annual salary 年薪 M5T4{^i  
annual statement 年度报表；年度决算表 db0]D\  
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 v
Z/Bzy@|  
annuitant 年金受益人 aXRf6:\%  
annuity 年金 }+ZZO0  
annuity contract 年金合约 *_CzCl^   
annuity on human life 人寿年金 acdF5ch@  
antecedent debt 先前的债项 o-r00H|  
ante-dated cheque 倒填日期支票 |%c"A
vc  
anticipated expenditure 预期开支 t p<wMrq<  
anticipated net profit 预期纯利 GLE"[!s]f  
anticipated revenue 预期收入 YK 6zN>M}E  
anti-inflation measure 反通货膨胀措施 B"=w9w]  
anti-inflationary stance 反通货膨胀立场 X>4qL'b:z  
apparent deficit 表面赤字 4g^X e-  
apparent financial solvency 表面偿债能力 9@yi UX  
apparent partner 表面合伙人 kP,^c{
 
application for personal assessment 个人入息课税申请书 JJVdq-k+`  
application of fund 资金应用 k5/W'*P  
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 dxK3462  
appointed actuary 委任精算师 b&\f 8xZ  
appointed auditor 委任核数师；委任审计师 \ICc?8oL  
appointed trustee 委任的受托人 .}ePm(  
appointer 委任人 -wrVhCd~g]  
apportioned pro rata 按比例分摊 wC`+^>WFo  
apportionment 分配；分摊 Dwg_#GSr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;X )b=  
apportionment formula 分摊方程式 _fE$KaP  
apportionment of estate duty 遗产税的分摊 =@y ?Np^A  
appraisal 估价；评估 uwo\FI  
appreciable growth 可观增长 \zM3{{mV/  
appreciable impact 显着影响 }\3
jcnn  
appreciable increase 可观增长 AOscewQ  
appreciation 增值；升值 s{dgUX  
appreciation against other currencies 相对其他货币升值 O"V;o
tlC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o#9Q   
appreciation tax 增值税 "#G`F  
appropriation 拨款；拨用；拨付 bK#S
xV  
appropriation account 拨款帐目 M" R=;n  
Appropriation Bill 拨款法案 TAp8x  
appropriation-in-aid system 补助拨款办法 AtYqD<hl:  
approved assets 核准资产 !@4 i :,p@  
approved basket stock 认可一篮子证券 }C!g
x6  
approved budget 核准预算 4I!g?Moh  
approved charitable donation 认可慈善捐款 GiS:Nq`$(  
approved charitable institution 认可慈善机构 N97
7F$Bo  
approved currency 核准货币；认可货币 +Hkr\  
approved estimates 核准预算 pi;'!d[l%  
approved estimates of expenditure 核准开支预算 6'45c1e   
approved overseas insurer 核准海外保险人 Df5!z\dx  
approved overseas trust company 核准海外信托公司 v$~$_K  
approved pooled investment fund 核准汇集投资基金 :b`ywSp`  
approved provident fund scheme 认可公积金计划  KGJ*h  
approved provision 核准拨款 %_%BbQf  
approved redeemable share 核准可赎回股份 X;7hy0Y  
approved regional stock 认可地区性证券 iOJ5KXrAO  
approved retirement scheme 认可退休金计划 W*r
1Sy  
approved subordinated loan 核准附属贷款 pj#ls  
arbitrage 套戥；套汇；套利 9|NH5A"H.  
arbitrageur 套戥者；套汇者 2uLBk<m5c  
arbitrary amount 临时款项 hI 1or4V  
arrangement 措施；安排；协定 o1Nfn'!3/>  
arrears 欠款 Nk;ywC"e;  
arrears of pay 欠付薪酬 a4\j.(w)$D  
arrears of revenue 逾期未收税款；逾期未收的帐项 U
U*v5&  
articles of association 组织章程；组织细则；组织章程细则 ?Sr7c|a2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s`gfz}/  
ascertainment of profit 确定利润 RmRPR<vGW  
"Asia Clear" “亚洲结算系统”