[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 R$[vm6T?  
allotment notice 股份配售通知；配股通知 tFOhL9T  
allotment of shares 股份分配 Pw"-S?`(  
allowable 可获宽免；免税的 Z,Dl` w  
allowable business loss 可扣除的营业亏损 I :1C8*/  
allowable expenses 可扣税的支出 `7V]y-  
allowance 免税额；津贴；备抵；准备金 .Vvx
,>>D  
allowance for debts 债项的免税额 S3Xl  
allowance for depreciation by wear and tear 耗损折旧免税额 Q sCheHP  
allowance for funeral expenses 殡殓费的免税额 ope^~+c~\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 12gU{VD  
allowance for repairs and outgoings 修葺及支出方面的免税额 z5*'{t)  
allowance to debtor 给债务人的津贴 k=T\\]KxC  
alteration of capital 资本更改 /!XVHkX[  
alternate trustee 候补受托人 mtcw#D  
amalgamation 合并 PIS2 Ed]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i2SR{e8:GF  
ambit of charges 征税范围；收费范围 dJNe+ MB`  
amended valuation 经修订的估值  z[qDkL  
American Commodities Exchange 美国商品交易所 oV78Hq6  
American Express Bank Limited 美国运通银行 $suzW;{#  
American Stock Exchange 美国证券交易所 f\L0xJ  
amortization 摊销 Y\g3hM  
amount due from banks 存放银行同业的款项 ee76L&:  
amount due from banks abroad 存放海外银行同业的款项 w@w(-F!%l  
amount due from holding companies 控股公司欠款 U26}gT)  
amount due from local banks 存放本港银行同业的款项 %YqEzlzF  
amount due to banks 银行同业的存款  0*{%=M  
amount due to banks abroad 海外银行同业的存款 ^v7gIC  
amount due to holding companies 控股公司存款 &`2)V;t  
amount due to local banks 本港银行同业的存款 P.9>z7l{  
amount due to outport banks 外埠银行同业的存款 {V CWn95Z  
amount for note issue 发行纸币的款额 \ta?b!Y),?  
amount of bond 担保契据的款额 88wa7i*  
amount of consideration 代价款额 [FR`Z=%  
amount of contribution 供款数额 ((M>s&\y*Y  
amount of indebtedness 负债款额 $kp{Eg '  
amount of principal of the loan 贷款本金额 LyFN.2q
w  
amount of rates chargeable 应征差饷数额 6?c7$Y  
amount of share capital 股本额 8&b,qQ~  
amount of sums assured 承保款额 O)r4?<Q  
amount of variation 变动幅度 ds[|   
amount of vote 拨款数额 d
5:c^`  
amount payable 应付款额 IyG}H}  
amount receivable 应收款额 > /caXvS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %6f*{G w  
analysis 分析 T{[=oH+  
ancillary risk 附属风险 M[,@{u/  
annual account 周年帐目；周年帐目报表；年度决算；年结 s`~IUNJ@P  
annual accounting date 年结日期 :,6\"y-  
annual allowance 每年免税额；年积金；年度津贴；年津 L) T (<  
annual balance 年度余额 {&1/ V  
annual disposable income 每年可动用收入 PB\x3pV!}  
annual estimates 周年预算 \z(gqkc 6  
annual fee 年费 'm kLCS  
annual general meeting 周年大会 2`=7_v  
annual growth rate 年增率；每年增长率 YS"=yye3e  
annual long-term supplement 长期个案每年补助金 ^Xh^xL2cn  
annual pensionable emolument 可供计算退休金的年薪 >e$PP8&i_T  
annual report 年报 ^^D0^k!R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I9ep`X6Y  
annual return 周年报表；周年申报表；每年报税表格 P( 8OQL:  
Annual Return Rules 《周年报表规则》 {9q4)R}G  
annual review of consumer prices 每年消费物价回顾 O3kA;[f;  
annual roll-forward basis 逐年延展方式 nb%6X82Q  
annual salary 年薪 BLD gt~h#  
annual statement 年度报表；年度决算表 9p(.A$  
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 7J<5f)  
annuitant 年金受益人 RPRBmb940  
annuity 年金 P+/e2Y  
annuity contract 年金合约 tK\~A,=  
annuity on human life 人寿年金 0flRh)[J  
antecedent debt 先前的债项 $*fMR,~t&  
ante-dated cheque 倒填日期支票 \ }G>8^  
anticipated expenditure 预期开支 #S"nF@   
anticipated net profit 预期纯利 *gWwALGo5  
anticipated revenue 预期收入 r*Ca}Z  
anti-inflation measure 反通货膨胀措施 xU`p|(SS-  
anti-inflationary stance 反通货膨胀立场 =B@2#W#  
apparent deficit 表面赤字 G" "ZI$`  
apparent financial solvency 表面偿债能力 97!;.f-  
apparent partner 表面合伙人 A~70  
application for personal assessment 个人入息课税申请书 ~b8]H|<'Y  
application of fund 资金应用 t1x1,SL  
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  *J`O"a  
appointed actuary 委任精算师 ZPYS$Ydy  
appointed auditor 委任核数师；委任审计师 vx5Zl&6r  
appointed trustee 委任的受托人 fI|Nc  
appointer 委任人 qlP
T
Ll  
apportioned pro rata 按比例分摊 9XB8VKu8  
apportionment 分配；分摊 }0Ed]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f4|rVP|x  
apportionment formula 分摊方程式 IjnU?Bf  
apportionment of estate duty 遗产税的分摊 'TB2:W3
 
appraisal 估价；评估 R (n2A$  
appreciable growth 可观增长 hp|YE'uYT  
appreciable impact 显着影响 5:_}zu|!u  
appreciable increase 可观增长 Otn1wBI  
appreciation 增值；升值 m ~$v;?i  
appreciation against other currencies 相对其他货币升值 ysY*k`5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :^h$AWR^f  
appreciation tax 增值税 GnJt0{  
appropriation 拨款；拨用；拨付 |P?*5xPB  
appropriation account 拨款帐目 s!$a\k  
Appropriation Bill 拨款法案 %d9uTm;  
appropriation-in-aid system 补助拨款办法 -aCKRN8
5  
approved assets 核准资产 FfT

`;j  
approved basket stock 认可一篮子证券 FGq[\B  
approved budget 核准预算 \ @2R9,9E  
approved charitable donation 认可慈善捐款 V(!V_Ug9.  
approved charitable institution 认可慈善机构 X 0+vXz{~g  
approved currency 核准货币；认可货币 H0vfUF53l  
approved estimates 核准预算 67FWa  
approved estimates of expenditure 核准开支预算 inp7K41  
approved overseas insurer 核准海外保险人 5]:U9ts#  
approved overseas trust company 核准海外信托公司 Nu)NqFG,  
approved pooled investment fund 核准汇集投资基金 [j+sC*  
approved provident fund scheme 认可公积金计划 PLB rP  
approved provision 核准拨款 a/xn'"eli  
approved redeemable share 核准可赎回股份 19%imf  
approved regional stock 认可地区性证券 'PW5ux@`<  
approved retirement scheme 认可退休金计划 W ]8QM1$  
approved subordinated loan 核准附属贷款 ('+d.F[109  
arbitrage 套戥；套汇；套利 +X 88;-  
arbitrageur 套戥者；套汇者 IO<6  
arbitrary amount 临时款项 P?P#RhvA1  
arrangement 措施；安排；协定 z},# ~L6$q  
arrears 欠款 {Ou1KDy#)  
arrears of pay 欠付薪酬 XC#oB~K'  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ar#(p sU  
articles of association 组织章程；组织细则；组织章程细则 +G>\-tjSD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =~LJ3sIX  
ascertainment of profit 确定利润 +k R4E23:  
"Asia Clear" “亚洲结算系统”