[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 ~8(Xn2  
allotment notice 股份配售通知；配股通知 O
vwoU=u  
allotment of shares 股份分配 +$VDV4l  
allowable 可获宽免；免税的 J?dz>3Rhx9  
allowable business loss 可扣除的营业亏损 oHv.EO  
allowable expenses 可扣税的支出 RdyKd_0`Q  
allowance 免税额；津贴；备抵；准备金 >Z3>  
allowance for debts 债项的免税额 qa@;S,lp  
allowance for depreciation by wear and tear 耗损折旧免税额 1'("; 0I  
allowance for funeral expenses 殡殓费的免税额 ;~$Q;m1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F;_o`h  
allowance for repairs and outgoings 修葺及支出方面的免税额 Wtk|}>Pf  
allowance to debtor 给债务人的津贴 fr04n
l  
alteration of capital 资本更改 _yH">x<  
alternate trustee 候补受托人 J"GsdLG.-  
amalgamation 合并 _7';1 D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U=j`RQ 9,  
ambit of charges 征税范围；收费范围 F !OD*]  
amended valuation 经修订的估值 jr.{M  
American Commodities Exchange 美国商品交易所 ''q;yKpaz  
American Express Bank Limited 美国运通银行 3_boEYl0  
American Stock Exchange 美国证券交易所 R=, pv'  
amortization 摊销 >d"\  
amount due from banks 存放银行同业的款项 6(htpT%J  
amount due from banks abroad 存放海外银行同业的款项 _7;G$\^&.  
amount due from holding companies 控股公司欠款 5?Q5cD2]\6  
amount due from local banks 存放本港银行同业的款项 x30|0EHYl[  
amount due to banks 银行同业的存款 jgXr2JQ<  
amount due to banks abroad 海外银行同业的存款 ']c;$wP
 
amount due to holding companies 控股公司存款 x5)YZ~5  
amount due to local banks 本港银行同业的存款 BjyGk+A  
amount due to outport banks 外埠银行同业的存款 Hwm]l`E]  
amount for note issue 发行纸币的款额 |oI]  
amount of bond 担保契据的款额 %Ut7%obpi  
amount of consideration 代价款额 &^!vi2$5}  
amount of contribution 供款数额 %N }0,a0  
amount of indebtedness 负债款额 WT9k85hqj  
amount of principal of the loan 贷款本金额 C N
t  
amount of rates chargeable 应征差饷数额 ,"Nfo`7  
amount of share capital 股本额 5 U{}A\q  
amount of sums assured 承保款额 #:n:3]t  
amount of variation 变动幅度 gx)!0n;  
amount of vote 拨款数额 V:vYS  
amount payable 应付款额 D4fHNk)kZ  
amount receivable 应收款额 .gK>O2hI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ES&"zjr$  
analysis 分析 op]H F4  
ancillary risk 附属风险 F7~T=X)1
 
annual account 周年帐目；周年帐目报表；年度决算；年结 ?$&iVN^UA  
annual accounting date 年结日期
+8\1.vY  
annual allowance 每年免税额；年积金；年度津贴；年津 %qf ?_2v  
annual balance 年度余额 ZdjmZx%
%  
annual disposable income 每年可动用收入  wN 4N2  
annual estimates 周年预算 gnPu{-E
c*  
annual fee 年费 r#C
QCq  
annual general meeting 周年大会 P5^<c\Mr,Y  
annual growth rate 年增率；每年增长率 a*gzVE7W#n  
annual long-term supplement 长期个案每年补助金 ySk'#\d  
annual pensionable emolument 可供计算退休金的年薪 & NO:S  
annual report 年报 xJ18M@"j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FV->226o%  
annual return 周年报表；周年申报表；每年报税表格 (s2ke  
Annual Return Rules 《周年报表规则》 {BA1C (  
annual review of consumer prices 每年消费物价回顾 ev_4!+ko  
annual roll-forward basis 逐年延展方式 ^ YLk
&A)X  
annual salary 年薪 93aRWEu3  
annual statement 年度报表；年度决算表 qfQg?Mr  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 H3{FiB]  
annuitant 年金受益人  aX'R&R  
annuity 年金 O !7v&$]1  
annuity contract 年金合约 ,xeJf6es  
annuity on human life 人寿年金 t kJw}W1@  
antecedent debt 先前的债项 L6-zQztn  
ante-dated cheque 倒填日期支票 IY='tw  
anticipated expenditure 预期开支 }c$@0x;YQ  
anticipated net profit 预期纯利 !b0ANIp  
anticipated revenue 预期收入 8IX,q  
anti-inflation measure 反通货膨胀措施 lSu\VCG  
anti-inflationary stance 反通货膨胀立场 Z+*t=?L,,G  
apparent deficit 表面赤字 G(~ s(r{%I  
apparent financial solvency 表面偿债能力 cU^Z=B  
apparent partner 表面合伙人 )@O80uOFh  
application for personal assessment 个人入息课税申请书 uGxh}' &  
application of fund 资金应用 ca},tov&  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 '%2q' LqSA  
appointed actuary 委任精算师 @FBlF$ vG  
appointed auditor 委任核数师；委任审计师 ?!4xtOA  
appointed trustee 委任的受托人 [Pnk@jIk4  
appointer 委任人 B7^*
xskH  
apportioned pro rata 按比例分摊 YFF\m{#  
apportionment 分配；分摊 eiJ13`T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TNHkHR[&  
apportionment formula 分摊方程式 "?<$>\@; q  
apportionment of estate duty 遗产税的分摊 dP0%<Q|  
appraisal 估价；评估 G{ 9p.Q  
appreciable growth 可观增长 tTzPT<  
appreciable impact 显着影响 ]26 Q*.1~  
appreciable increase 可观增长 ,W!v0*uxp&  
appreciation 增值；升值 7vRFF@eq}  
appreciation against other currencies 相对其他货币升值 iIe\mV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y30e7d* qr  
appreciation tax 增值税 z ]@ Q  
appropriation 拨款；拨用；拨付 Vlk]  
appropriation account 拨款帐目 y$f{P:!"{3  
Appropriation Bill 拨款法案 m|}};8  
appropriation-in-aid system 补助拨款办法 t=IpVl!  
approved assets 核准资产 ;U02VguC  
approved basket stock 认可一篮子证券 0\N n.x%  
approved budget 核准预算 ^"g # !  
approved charitable donation 认可慈善捐款 -/k;VT|  
approved charitable institution 认可慈善机构 Oc|`<^m  
approved currency 核准货币；认可货币 lBbUA)z6  
approved estimates 核准预算 l Wa4X#
~.  
approved estimates of expenditure 核准开支预算 0gs0[ @  
approved overseas insurer 核准海外保险人 ?-y!FD}m&  
approved overseas trust company 核准海外信托公司 `pHlGbrW  
approved pooled investment fund 核准汇集投资基金 zj?^,\{A  
approved provident fund scheme 认可公积金计划 wcdD i[E>i  
approved provision 核准拨款 <K$X>&Ts  
approved redeemable share 核准可赎回股份 H R/"Nwr  
approved regional stock 认可地区性证券 bR6g^Yf  
approved retirement scheme 认可退休金计划 $!(J4v=X  
approved subordinated loan 核准附属贷款 3kl<~O|Fs  
arbitrage 套戥；套汇；套利 Z`?Z1SBt  
arbitrageur 套戥者；套汇者 ]7*Z'E  
arbitrary amount 临时款项 y}'c)u  
arrangement 措施；安排；协定 Jj~c&LxrO  
arrears 欠款 8op,;Z7Y  
arrears of pay 欠付薪酬 ~s :Ml  
arrears of revenue 逾期未收税款；逾期未收的帐项 M=mzl750M  
articles of association 组织章程；组织细则；组织章程细则 _*xjG \!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Eagl
7'x  
ascertainment of profit 确定利润 Ux<2
!vh  
"Asia Clear" “亚洲结算系统”