[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 >Sh0d
FqeT  
allotment notice 股份配售通知；配股通知 x Ridc^  
allotment of shares 股份分配 l<s :%%CX  
allowable 可获宽免；免税的 c 3}x)aQ  
allowable business loss 可扣除的营业亏损 +BU0 6lLD  
allowable expenses 可扣税的支出 gZ1N&/9;  
allowance 免税额；津贴；备抵；准备金 #&}%70R)  
allowance for debts 债项的免税额 <` #,AVH  
allowance for depreciation by wear and tear 耗损折旧免税额 !B0v<+;P8  
allowance for funeral expenses 殡殓费的免税额 ,zc"udpKF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4(m/D>6:  
allowance for repairs and outgoings 修葺及支出方面的免税额 w4NZt|>5j;  
allowance to debtor 给债务人的津贴 $#F; xys  
alteration of capital 资本更改 N'I?fWN!;R  
alternate trustee 候补受托人 b8eDD+ulk  
amalgamation 合并 PpW A f\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P>.Y)$`r  
ambit of charges 征税范围；收费范围 "$# $f  
amended valuation 经修订的估值 SnH:(tO[X  
American Commodities Exchange 美国商品交易所 FpwlV}:  
American Express Bank Limited 美国运通银行 Tw?P
p8'  
American Stock Exchange 美国证券交易所 o]dK^[/*  
amortization 摊销 [^h/(a`  
amount due from banks 存放银行同业的款项 11PLH0  
amount due from banks abroad 存放海外银行同业的款项 ;|Y2r^c  
amount due from holding companies 控股公司欠款 6'S5sR A  
amount due from local banks 存放本港银行同业的款项 E=$7ieW  
amount due to banks 银行同业的存款 J11dqj  
amount due to banks abroad 海外银行同业的存款 pZyb  
amount due to holding companies 控股公司存款 7Ntjx(b$"h  
amount due to local banks 本港银行同业的存款 Rc$=+K#  
amount due to outport banks 外埠银行同业的存款 Uyz;U34 oI  
amount for note issue 发行纸币的款额 u?F7L8q]  
amount of bond 担保契据的款额 S~] 8K8"sT  
amount of consideration 代价款额 n%7A;l!{  
amount of contribution 供款数额 ,| $|kO/  
amount of indebtedness 负债款额 ]H@v  
amount of principal of the loan 贷款本金额 #-l!`\@  
amount of rates chargeable 应征差饷数额 mABwM$_  
amount of share capital 股本额 B7NmET4  
amount of sums assured 承保款额 [GcA.ABz  
amount of variation 变动幅度 %:yHMEG]'  
amount of vote 拨款数额 R^n* o  
amount payable 应付款额 v'mJ~tz  
amount receivable 应收款额 X; e` y:9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B^E2UNRA  
analysis 分析 K8e4ax  
ancillary risk 附属风险 @h,h=X  
annual account 周年帐目；周年帐目报表；年度决算；年结 }Bv30V2-(  
annual accounting date 年结日期 :< KSf#O  
annual allowance 每年免税额；年积金；年度津贴；年津 Fm-q=3  
annual balance 年度余额 Enq6K1@%G  
annual disposable income 每年可动用收入 l4R<`b\
Jt  
annual estimates 周年预算 `?Y_0Nh>  
annual fee 年费 o3kt0NuF,  
annual general meeting 周年大会 (h'$3~  
annual growth rate 年增率；每年增长率 Z&?+&q r^  
annual long-term supplement 长期个案每年补助金 F[Guy7?O  
annual pensionable emolument 可供计算退休金的年薪 -oaG|  
annual report 年报 vV$hGS(f~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j\ jL[hG_  
annual return 周年报表；周年申报表；每年报税表格 mjkw&2  
Annual Return Rules 《周年报表规则》 //`cwnjp  
annual review of consumer prices 每年消费物价回顾 +=,4@I%  
annual roll-forward basis 逐年延展方式 =:
ya;k&  
annual salary 年薪 LZZ:P
 
annual statement 年度报表；年度决算表 hi4h0\L!}  
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 dA_V:HP  
annuitant 年金受益人 P!>{>r4  
annuity 年金 O>tC]sm%  
annuity contract 年金合约 [~Z'xY y  
annuity on human life 人寿年金 aHVdClD2o  
antecedent debt 先前的债项 mTI\,x%<OC  
ante-dated cheque 倒填日期支票 YokZar2a0  
anticipated expenditure 预期开支 }]Gi@Nh|o  
anticipated net profit 预期纯利 ?-RoqF  
anticipated revenue 预期收入 ~|0F?~eR7  
anti-inflation measure 反通货膨胀措施 #buV;!_!E?  
anti-inflationary stance 反通货膨胀立场 h1G*y  
apparent deficit 表面赤字 TCEXa?,L  
apparent financial solvency 表面偿债能力 /I`bh  
apparent partner 表面合伙人 D=q;+,Pc  
application for personal assessment 个人入息课税申请书 oZ\qT0*eb  
application of fund 资金应用 1b %T_a  
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 e!2%ku  
appointed actuary 委任精算师 6S&

=OK^  
appointed auditor 委任核数师；委任审计师 \h'E5LO  
appointed trustee 委任的受托人 GWA!Ab'<U  
appointer 委任人 6|"!sW`%N  
apportioned pro rata 按比例分摊 :+?W  
apportionment 分配；分摊 avbr7 X(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I[cV"BDa  
apportionment formula 分摊方程式 +|}K5q\  
apportionment of estate duty 遗产税的分摊 #$vhC u<I  
appraisal 估价；评估 &[2Ej|o  
appreciable growth 可观增长 4, *^QK  
appreciable impact 显着影响 7S~9E2N  
appreciable increase 可观增长 EZwdx  
appreciation 增值；升值 5E oWyy  
appreciation against other currencies 相对其他货币升值 _ \y0 mc4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yV+ E;  
appreciation tax 增值税 @7[.>I(  
appropriation 拨款；拨用；拨付 ek;&<Z_ ]  
appropriation account 拨款帐目 ah!O&ECh  
Appropriation Bill 拨款法案 4W//Oc@e  
appropriation-in-aid system 补助拨款办法 5?~[|iPv  
approved assets 核准资产 tMPXvE  
approved basket stock 认可一篮子证券 r~D~7MNl  
approved budget 核准预算
,p/b$d1p  
approved charitable donation 认可慈善捐款 l SV
W}t  
approved charitable institution 认可慈善机构 S'-`\%@7  
approved currency 核准货币；认可货币 ,b.4uJg'  
approved estimates 核准预算 ^Mvsq)  
approved estimates of expenditure 核准开支预算 =Z>V}`n  
approved overseas insurer 核准海外保险人 hpz*jyh8  
approved overseas trust company 核准海外信托公司 0-~6} r$  
approved pooled investment fund 核准汇集投资基金 %`\_l  
approved provident fund scheme 认可公积金计划 n40MP5RxY  
approved provision 核准拨款 ~j&:)a'^  
approved redeemable share 核准可赎回股份 \Af|$9boHz  
approved regional stock 认可地区性证券 %Rsf6rJ  
approved retirement scheme 认可退休金计划 S.F
=$z.%  
approved subordinated loan 核准附属贷款 .kKwdqO+zB  
arbitrage 套戥；套汇；套利 Nj-rZ%&  
arbitrageur 套戥者；套汇者 lQ<n dt~  
arbitrary amount 临时款项 hHl-;%#  
arrangement 措施；安排；协定 o cuVDC  
arrears 欠款 B{o\RNU  
arrears of pay 欠付薪酬 n k 3<]u  
arrears of revenue 逾期未收税款；逾期未收的帐项 Is6']bYh  
articles of association 组织章程；组织细则；组织章程细则 aq,)6P`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u r.T YKF  
ascertainment of profit 确定利润 b}L,kT  
"Asia Clear" “亚洲结算系统”