[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 pr1>:0dg  
allotment notice 股份配售通知；配股通知 {8~xFYc
:  
allotment of shares 股份分配 p;2NO&  
allowable 可获宽免；免税的 BUla2p  
allowable business loss 可扣除的营业亏损 RUV:  
allowable expenses 可扣税的支出 & =-{adm  
allowance 免税额；津贴；备抵；准备金 G`u";w_  
allowance for debts 债项的免税额 l9NE
T  
allowance for depreciation by wear and tear 耗损折旧免税额 `u;4Z2Lr0  
allowance for funeral expenses 殡殓费的免税额 zids2/_*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a ,
<u  
allowance for repairs and outgoings 修葺及支出方面的免税额 lhFv2.qR  
allowance to debtor 给债务人的津贴 E.Arq6  
alteration of capital 资本更改 D}pNsQ  
alternate trustee 候补受托人 r@H7J 5<Y-  
amalgamation 合并 R%r<AL5kJk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'c/Z
W  
ambit of charges 征税范围；收费范围 E&b!Y '  
amended valuation 经修订的估值 gG,gL9o  
American Commodities Exchange 美国商品交易所 m'L8z fX  
American Express Bank Limited 美国运通银行 !O/(._YB`  
American Stock Exchange 美国证券交易所 Eg]tDPN1  
amortization 摊销 )^Md  ^\?  
amount due from banks 存放银行同业的款项 (d=knoo7A  
amount due from banks abroad 存放海外银行同业的款项 e5m-7{h@  
amount due from holding companies 控股公司欠款 Z<[f81hE&  
amount due from local banks 存放本港银行同业的款项 { Em fw9L  
amount due to banks 银行同业的存款 rqi|8gKY  
amount due to banks abroad 海外银行同业的存款 6^Ax3#q  
amount due to holding companies 控股公司存款 inv 5
>OeG  
amount due to local banks 本港银行同业的存款 xz vbjS W  
amount due to outport banks 外埠银行同业的存款 X}j_k=,C  
amount for note issue 发行纸币的款额 ?\T):o;/  
amount of bond 担保契据的款额 ]1i1_AR'`  
amount of consideration 代价款额 fBt`D !Z8  
amount of contribution 供款数额 &UoQ8&  
amount of indebtedness 负债款额 !" 7ip9a  
amount of principal of the loan 贷款本金额 $pYT#_P!/  
amount of rates chargeable 应征差饷数额 aQ.mvuMa7'  
amount of share capital 股本额 PQ`~qM:3st  
amount of sums assured 承保款额 #F|w_P  
amount of variation 变动幅度 vKcc|#  
amount of vote 拨款数额 m<e-XT  
amount payable 应付款额 D7(kkr:r  
amount receivable 应收款额 <S`N9a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t(.xEl;Ma  
analysis 分析 $+Vp
>  
ancillary risk 附属风险 ugMfpT)  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]tDuCZA  
annual accounting date 年结日期 ~;B@ {kFY)  
annual allowance 每年免税额；年积金；年度津贴；年津 }SF<. A  
annual balance 年度余额 Zjkrne{  
annual disposable income 每年可动用收入 hS7o=G[  
annual estimates 周年预算 KZt4 dr  
annual fee 年费 i slg5  
annual general meeting 周年大会 4?cIn4}  
annual growth rate 年增率；每年增长率 \>GHc}  
annual long-term supplement 长期个案每年补助金 J+20]jI  
annual pensionable emolument 可供计算退休金的年薪 /?g:`NT  
annual report 年报 uf&Ke k,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b#z{["%Zp  
annual return 周年报表；周年申报表；每年报税表格 h(wu5G0C#u  
Annual Return Rules 《周年报表规则》 V sMTzGr  
annual review of consumer prices 每年消费物价回顾 >`!Lh`n7_  
annual roll-forward basis 逐年延展方式 ^SH8*7l7  
annual salary 年薪 8 ,<F102(  
annual statement 年度报表；年度决算表 mtg3}etA  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 o+T%n1$+V  
annuitant 年金受益人 gls %<A{C  
annuity 年金 ley:=(  
annuity contract 年金合约 CHX- 4-84{  
annuity on human life 人寿年金 F8%.-.l)  
antecedent debt 先前的债项 7Eett)4  
ante-dated cheque 倒填日期支票 %nkP?gn"a  
anticipated expenditure 预期开支 =]
yzy:~ey  
anticipated net profit 预期纯利 NU?05sF  
anticipated revenue 预期收入 2wki21oY  
anti-inflation measure 反通货膨胀措施 [N4#R  
anti-inflationary stance 反通货膨胀立场 Qt+;b  
apparent deficit 表面赤字 y7)$~R):-  
apparent financial solvency 表面偿债能力 :#=XT9  
apparent partner 表面合伙人 o?l9$"\sqb  
application for personal assessment 个人入息课税申请书 }Kc03Ue`%e  
application of fund 资金应用 'qT[,iQ  
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 tE]0 #B)D<  
appointed actuary 委任精算师 !uJDhC  
appointed auditor 委任核数师；委任审计师 :CJ]^v  
appointed trustee 委任的受托人 |Q)c{9sD  
appointer 委任人 TUV&9wKXo  
apportioned pro rata 按比例分摊 P,/=c(5\}  
apportionment 分配；分摊 .Q^8_'ZG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _9Zwg+oO[  
apportionment formula 分摊方程式 0j)D[K  
apportionment of estate duty 遗产税的分摊 Pa-p9]gq  
appraisal 估价；评估 D[ -Gzqh  
appreciable growth 可观增长 > R5<D'cEN  
appreciable impact 显着影响 p%
+uv\Ix  
appreciable increase 可观增长 gwyHDSo8:a  
appreciation 增值；升值 L]C|&KP  
appreciation against other currencies 相对其他货币升值 }pzUHl>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W%bzA11l  
appreciation tax 增值税 Dy[_Ix/Y,  
appropriation 拨款；拨用；拨付 ?onTW2cG;  
appropriation account 拨款帐目 .+ w#n<  
Appropriation Bill 拨款法案 ;Iu}Q-b*  
appropriation-in-aid system 补助拨款办法  aX'R&R  
approved assets 核准资产 #M5R>&?Jqz  
approved basket stock 认可一篮子证券 .0b$mSV[  
approved budget 核准预算 nA#FGfZ{Ge  
approved charitable donation 认可慈善捐款
z[q#Dw  
approved charitable institution 认可慈善机构 #o]/&T=N=  
approved currency 核准货币；认可货币 bm+ #OI  
approved estimates 核准预算 D|`I"N[<  
approved estimates of expenditure 核准开支预算 "`jey)&H*M  
approved overseas insurer 核准海外保险人 -N3fhW#)  
approved overseas trust company 核准海外信托公司 &2EimP  
approved pooled investment fund 核准汇集投资基金 T3W?-,  
approved provident fund scheme 认可公积金计划 I#m0n%-[  
approved provision 核准拨款 uGxh}' &  
approved redeemable share 核准可赎回股份 ca},tov&  
approved regional stock 认可地区性证券 im6Rx=}E{  
approved retirement scheme 认可退休金计划 dfss_}R  
approved subordinated loan 核准附属贷款 n7r )wy
 
arbitrage 套戥；套汇；套利 FXi"o $N  
arbitrageur 套戥者；套汇者 ?7Y6: zo$^  
arbitrary amount 临时款项 GV1SKa  
arrangement 措施；安排；协定 o'8`>rb  
arrears 欠款 $ MN1:ih  
arrears of pay 欠付薪酬 A+
:X  
arrears of revenue 逾期未收税款；逾期未收的帐项 t69C48}15  
articles of association 组织章程；组织细则；组织章程细则 ,a&&y0,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4*K~6Vh  
ascertainment of profit 确定利润 CSC sJE#4
 
"Asia Clear" “亚洲结算系统”