[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 +)!YrKuu  
allotment notice 股份配售通知；配股通知 t<#mP@Mz=N  
allotment of shares 股份分配 OK[T3/v,  
allowable 可获宽免；免税的 F U_jGwD  
allowable business loss 可扣除的营业亏损 }zkHJxZgE  
allowable expenses 可扣税的支出 Tl(^  
allowance 免税额；津贴；备抵；准备金 }\tdcTMgS  
allowance for debts 债项的免税额 QdT}wkX  
allowance for depreciation by wear and tear 耗损折旧免税额 =mS\i663  
allowance for funeral expenses 殡殓费的免税额 `Nz/Oh7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l~c@^!  
allowance for repairs and outgoings 修葺及支出方面的免税额 nzd2zY
>V  
allowance to debtor 给债务人的津贴 K0-ypU*P  
alteration of capital 资本更改 "?]{%-u  
alternate trustee 候补受托人 Oft-w)cYz,  
amalgamation 合并 v\KA'PmiP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hL/)|N~  
ambit of charges 征税范围；收费范围 h1B? 8 pD
 
amended valuation 经修订的估值 HG^ B#yX  
American Commodities Exchange 美国商品交易所 #pP[xE"Y  
American Express Bank Limited 美国运通银行 7mI:|G  
American Stock Exchange 美国证券交易所 /Y9>8XSc  
amortization 摊销 F_w Z"e6  
amount due from banks 存放银行同业的款项 "'c A2~  
amount due from banks abroad 存放海外银行同业的款项 RN$1bxY  
amount due from holding companies 控股公司欠款 E@@5BEB ~  
amount due from local banks 存放本港银行同业的款项 K
{&mI/;  
amount due to banks 银行同业的存款 10)jsA  
amount due to banks abroad 海外银行同业的存款 7&t-pv92*  
amount due to holding companies 控股公司存款 rM `X?>iT+  
amount due to local banks 本港银行同业的存款 /(u}KMR!f  
amount due to outport banks 外埠银行同业的存款 $@z5kwx:P  
amount for note issue 发行纸币的款额 l1T m`7}  
amount of bond 担保契据的款额 Huy5-[)15  
amount of consideration 代价款额 }SX,^|eN  
amount of contribution 供款数额 [$qyF|/K`n  
amount of indebtedness 负债款额 $;
1#To  
amount of principal of the loan 贷款本金额 p`b"-[93  
amount of rates chargeable 应征差饷数额 l= =``  
amount of share capital 股本额 n!YKz"$  
amount of sums assured 承保款额 j/R[<47  
amount of variation 变动幅度 FG6h,7+  
amount of vote 拨款数额 DgUT5t1  
amount payable 应付款额 _wTOmz%|R  
amount receivable 应收款额 v=0(~<7B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6N!Q:x^4(T  
analysis 分析 h]Wr [v  
ancillary risk 附属风险 bSiYHRH.e  
annual account 周年帐目；周年帐目报表；年度决算；年结 BzkooJ  
annual accounting date 年结日期 < vL,*.zd  
annual allowance 每年免税额；年积金；年度津贴；年津 Wr<j!>J6Ki  
annual balance 年度余额 >pU$wq|i  
annual disposable income 每年可动用收入 Lx\8Z=  
annual estimates 周年预算 A0o-:n Fu  
annual fee 年费 !Fca~31R'  
annual general meeting 周年大会 5]NqRI^0  
annual growth rate 年增率；每年增长率 tX5"UQA  
annual long-term supplement 长期个案每年补助金 O~T@rX9f  
annual pensionable emolument 可供计算退休金的年薪 Lhl]g^SN  
annual report 年报 *AG#3
16  
Annual Report on the Consumer Price Index 《消费物价指数年报》 a6D &/8  
annual return 周年报表；周年申报表；每年报税表格 wLi4G@jJ  
Annual Return Rules 《周年报表规则》 ".W8)  
annual review of consumer prices 每年消费物价回顾 q)Lu_6 mg  
annual roll-forward basis 逐年延展方式 RTE8Uq36  
annual salary 年薪 tQ
8.f  
annual statement 年度报表；年度决算表 m+b):  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 gnFr}L&j  
annuitant 年金受益人 + ,%&e  
annuity 年金 Ir {Oh eJ  
annuity contract 年金合约 \?Z{hmN  
annuity on human life 人寿年金 GNgKo]u  
antecedent debt 先前的债项 >[9J?H  
ante-dated cheque 倒填日期支票 q@Zn|NR  
anticipated expenditure 预期开支 43|XSyS  
anticipated net profit 预期纯利 ;1:Js0=; H  
anticipated revenue 预期收入 TV<'8L  
anti-inflation measure 反通货膨胀措施 |bq$xp  
anti-inflationary stance 反通货膨胀立场 d@ i}-;  
apparent deficit 表面赤字 ur3(HL  
apparent financial solvency 表面偿债能力 }@;ep&b*  
apparent partner 表面合伙人 6eT5ktf  
application for personal assessment 个人入息课税申请书 Ka[t75~;  
application of fund 资金应用 eIz<)-7:  
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 qCljo5Tq'  
appointed actuary 委任精算师 j<Bkj/  
appointed auditor 委任核数师；委任审计师 6{"$n F]  
appointed trustee 委任的受托人 b6Wq r/  
appointer 委任人 7uKNd *%  
apportioned pro rata 按比例分摊 8kU!8^mH  
apportionment 分配；分摊 )CuZDf@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jE}3 3"  
apportionment formula 分摊方程式 d/ARm-D  
apportionment of estate duty 遗产税的分摊 {_`^R>"\&w  
appraisal 估价；评估 +_; l|uhT;  
appreciable growth 可观增长 
I,0q4  
appreciable impact 显着影响 P* w9,  
appreciable increase 可观增长 yUZb#%n  
appreciation 增值；升值 i>D.!x  
appreciation against other currencies 相对其他货币升值 ?98("T|y;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jBgP$g  
appreciation tax 增值税 t; 4] cg:_  
appropriation 拨款；拨用；拨付 8vMG5
#U[  
appropriation account 拨款帐目 3on7~*  
Appropriation Bill 拨款法案 \9cG36   
appropriation-in-aid system 补助拨款办法 [3(74  
approved assets 核准资产 d Vj_8>  
approved basket stock 认可一篮子证券 n\xX},  
approved budget 核准预算 ;5zz<;
Zy  
approved charitable donation 认可慈善捐款 U^Q:Y}^  
approved charitable institution 认可慈善机构 o=50>$5jlS  
approved currency 核准货币；认可货币 r[BVvX/,F  
approved estimates 核准预算 vbb5f#WZ  
approved estimates of expenditure 核准开支预算 >33=
<~#n  
approved overseas insurer 核准海外保险人 ~F4fFQ-yy  
approved overseas trust company 核准海外信托公司 ]^lw*724'>  
approved pooled investment fund 核准汇集投资基金 }|g\ 8jq  
approved provident fund scheme 认可公积金计划 VHCK2}ps  
approved provision 核准拨款 KVn []@#  
approved redeemable share 核准可赎回股份 E^.nc~  
approved regional stock 认可地区性证券 y9x w 9l'  
approved retirement scheme 认可退休金计划 *v9 2  
approved subordinated loan 核准附属贷款 d/[; `ZD+  
arbitrage 套戥；套汇；套利 *h'=3w:G  
arbitrageur 套戥者；套汇者 E^vJ@O  
arbitrary amount 临时款项 CDP U\ZG  
arrangement 措施；安排；协定 ^>i63Yc  
arrears 欠款 hWD;jR  
arrears of pay 欠付薪酬 swM*k;$q{  
arrears of revenue 逾期未收税款；逾期未收的帐项 w8MG(Lq1"  
articles of association 组织章程；组织细则；组织章程细则 g/P+ZXJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y~q8pH1  
ascertainment of profit 确定利润 <eQj` HL  
"Asia Clear" “亚洲结算系统”