[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 t7u*j
-YE  
allotment notice 股份配售通知；配股通知 ,D 
}Ka?  
allotment of shares 股份分配 v!ai_d^  
allowable 可获宽免；免税的 XKZsX1=@R  
allowable business loss 可扣除的营业亏损 R!"|~OO  
allowable expenses 可扣税的支出 ]o"E4Vht  
allowance 免税额；津贴；备抵；准备金 =`|Bof R  
allowance for debts 债项的免税额 '{.4~:  
allowance for depreciation by wear and tear 耗损折旧免税额 R\&z3<-S  
allowance for funeral expenses 殡殓费的免税额 BI-'&kPk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x+za6 e_k"  
allowance for repairs and outgoings 修葺及支出方面的免税额 wGT>Xh!  
allowance to debtor 给债务人的津贴 _<mY|  
alteration of capital 资本更改 'v0rnIs I?  
alternate trustee 候补受托人 gy,)%{,G  
amalgamation 合并 DjN1EP\X
x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :7.k E  
ambit of charges 征税范围；收费范围 O/Hj-u6&A  
amended valuation 经修订的估值 PPySOkmS3  
American Commodities Exchange 美国商品交易所 1Dhe! n#  
American Express Bank Limited 美国运通银行 ge?or]T1S  
American Stock Exchange 美国证券交易所 w0j'>
4  
amortization 摊销 R\7r!38  
amount due from banks 存放银行同业的款项 W$,/hB& z  
amount due from banks abroad 存放海外银行同业的款项 Qb )c>r  
amount due from holding companies 控股公司欠款 yF6AI@y  
amount due from local banks 存放本港银行同业的款项 |XG&[TI- "  
amount due to banks 银行同业的存款 d`flYNg4  
amount due to banks abroad 海外银行同业的存款 ;8&/JSN M  
amount due to holding companies 控股公司存款 +HUy,@^Pa  
amount due to local banks 本港银行同业的存款
CP2
wg .  
amount due to outport banks 外埠银行同业的存款 N;-%:nC  
amount for note issue 发行纸币的款额 J %A=  
amount of bond 担保契据的款额 Iq,h}7C8'  
amount of consideration 代价款额 }ff^^7_  
amount of contribution 供款数额 $,/ E"G`  
amount of indebtedness 负债款额 XY? Cl  
amount of principal of the loan 贷款本金额 0L3
2sFy  
amount of rates chargeable 应征差饷数额 =8*ru\L:hr  
amount of share capital 股本额 O:rfDO  
amount of sums assured 承保款额 z^tzP~nI  
amount of variation 变动幅度 `<v$+mG  
amount of vote 拨款数额 g)$KN,gGuO  
amount payable 应付款额 k\SqDmv  
amount receivable 应收款额 QP50.P5g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FXr\  
analysis 分析 `w>D6K+  
ancillary risk 附属风险 H}G 9gi  
annual account 周年帐目；周年帐目报表；年度决算；年结 )nj fqg  
annual accounting date 年结日期 j-**\.4a~  
annual allowance 每年免税额；年积金；年度津贴；年津 RR+kjK?  
annual balance 年度余额 =Gzs+6A8  
annual disposable income 每年可动用收入 #7'k'(  
annual estimates 周年预算 t@MUNW`Q  
annual fee 年费 !Z\Gv1  
annual general meeting 周年大会 0n
2H7}Uq  
annual growth rate 年增率；每年增长率 rf
]z5;  
annual long-term supplement 长期个案每年补助金 _fY9u2Y  
annual pensionable emolument 可供计算退休金的年薪 "PN4{"`V  
annual report 年报 pnp8`\cIH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0$-|Th:o  
annual return 周年报表；周年申报表；每年报税表格 8:S+*J[gSn  
Annual Return Rules 《周年报表规则》 NV(jp'i~  
annual review of consumer prices 每年消费物价回顾 C|IHRw`[  
annual roll-forward basis 逐年延展方式 [
$d]U.  
annual salary 年薪 DQ/rx`BG  
annual statement 年度报表；年度决算表 - (((y)!  
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 0iR?r+|  
annuitant 年金受益人 <{;'0> ToM  
annuity 年金
$?z}yx$  
annuity contract 年金合约 3$P  
annuity on human life 人寿年金 (X5y%~;V5a  
antecedent debt 先前的债项 c1FSQ m81  
ante-dated cheque 倒填日期支票 yN`&oya  
anticipated expenditure 预期开支 c C) <Y#1  
anticipated net profit 预期纯利 n<FUaR>q}  
anticipated revenue 预期收入 Asuu gcN*  
anti-inflation measure 反通货膨胀措施 Zon7G6s9`  
anti-inflationary stance 反通货膨胀立场 @@\px66  
apparent deficit 表面赤字 u0k'Jh]K  
apparent financial solvency 表面偿债能力 -W@nc QL}  
apparent partner 表面合伙人 [Rq|;p  
application for personal assessment 个人入息课税申请书 PcZ<JJ16F$  
application of fund 资金应用 bw/mF5AsW  
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 H$^9#{  
appointed actuary 委任精算师 f9Xa}*  
appointed auditor 委任核数师；委任审计师 baTd;`Pn  
appointed trustee 委任的受托人 c'VCCXe  
appointer 委任人 ft@#[Bkx  
apportioned pro rata 按比例分摊 Uj 4HV d  
apportionment 分配；分摊 37?X@@Z=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NPO!J^^  
apportionment formula 分摊方程式 Dt7z<1-)l  
apportionment of estate duty 遗产税的分摊 FcZ)^RQ4G  
appraisal 估价；评估 (gvnIoDl0  
appreciable growth 可观增长 {0fQ
E@5@  
appreciable impact 显着影响 wi.E$RckD  
appreciable increase 可观增长 e&ZH 1^O  
appreciation 增值；升值 4)}>dxv  
appreciation against other currencies 相对其他货币升值 Z]2z*XD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (Lh!7g/0N  
appreciation tax 增值税 @44*<!da  
appropriation 拨款；拨用；拨付 ZR)M<*$  
appropriation account 拨款帐目 J
~`!@!  
Appropriation Bill 拨款法案 z.)*/HGJm  
appropriation-in-aid system 补助拨款办法 ! ,H6.IH;S  
approved assets 核准资产 %cDTq&Q  
approved basket stock 认可一篮子证券 `\ IaeMvo  
approved budget 核准预算 7tJ#0to  
approved charitable donation 认可慈善捐款 "B"ql-K  
approved charitable institution 认可慈善机构 v5?)J91  
approved currency 核准货币；认可货币 XJl 3\*  
approved estimates 核准预算 !J{[XT  
approved estimates of expenditure 核准开支预算 z,dFDl$  
approved overseas insurer 核准海外保险人 `{
yI| Wf  
approved overseas trust company 核准海外信托公司 mrKIiaU<J  
approved pooled investment fund 核准汇集投资基金 6kR3[]:16v  
approved provident fund scheme 认可公积金计划 \f Kn} ]kG  
approved provision 核准拨款 Unt]=S3u  
approved redeemable share 核准可赎回股份 m@D :t5  
approved regional stock 认可地区性证券 g~9rt_OV  
approved retirement scheme 认可退休金计划
%Y#W#G  
approved subordinated loan 核准附属贷款 /&
@q*L  
arbitrage 套戥；套汇；套利 {H9
g&pfv  
arbitrageur 套戥者；套汇者 [;-;{ *{G  
arbitrary amount 临时款项

'@.Lg0`  
arrangement 措施；安排；协定 n^qwE
 
arrears 欠款 e iH
&<AH  
arrears of pay 欠付薪酬 bh\2&]Di/  
arrears of revenue 逾期未收税款；逾期未收的帐项 `s=Z{bw  
articles of association 组织章程；组织细则；组织章程细则 =)iA U/*N  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E"/k"1@  
ascertainment of profit 确定利润 qn{9vr  
"Asia Clear" “亚洲结算系统”