[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 'bn$"A"{o  
allotment notice 股份配售通知；配股通知 1w}DfI  
allotment of shares 股份分配 BFvRU5&Sz  
allowable 可获宽免；免税的 h[>Puoz  
allowable business loss 可扣除的营业亏损 cxz\1Vphd  
allowable expenses 可扣税的支出 p5`={'>-  
allowance 免税额；津贴；备抵；准备金 7p_B?r  
allowance for debts 债项的免税额  s`I]>e  
allowance for depreciation by wear and tear 耗损折旧免税额 RN"Ur'+  
allowance for funeral expenses 殡殓费的免税额 {66P-4Ev(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dM)x|b3z  
allowance for repairs and outgoings 修葺及支出方面的免税额 }e]tn )  
allowance to debtor 给债务人的津贴 ~%!"!Z4  
alteration of capital 资本更改 w)Z-, J  
alternate trustee 候补受托人 $0&<Jx  
amalgamation 合并 ]S7>=S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wa
<SYJ  
ambit of charges 征税范围；收费范围 9}$'q$0R]  
amended valuation 经修订的估值 qQp;i{X  
American Commodities Exchange 美国商品交易所 =3|5=ZU034  
American Express Bank Limited 美国运通银行 *T2kxN,Ik  
American Stock Exchange 美国证券交易所 $_O;yz  
amortization 摊销 jIjW +D`  
amount due from banks 存放银行同业的款项 ~(}nd  
amount due from banks abroad 存放海外银行同业的款项 >0S(se
$  
amount due from holding companies 控股公司欠款 oT i$ @q  
amount due from local banks 存放本港银行同业的款项 G2w0r,[  
amount due to banks 银行同业的存款 1pM>-"a8j  
amount due to banks abroad 海外银行同业的存款 {w mP  
amount due to holding companies 控股公司存款 Y2W{?<99  
amount due to local banks 本港银行同业的存款
."j=s#OC(  
amount due to outport banks 外埠银行同业的存款 ;^ff35EE8  
amount for note issue 发行纸币的款额 8=-#LVo~c  
amount of bond 担保契据的款额 G8lTIs4u;  
amount of consideration 代价款额 y*T@_on5  
amount of contribution 供款数额 "c
*# ZP  
amount of indebtedness 负债款额 +pxt
ar  
amount of principal of the loan 贷款本金额 )j}v3@EM5  
amount of rates chargeable 应征差饷数额 bA07zI2  
amount of share capital 股本额 ^zKP5nzL  
amount of sums assured 承保款额 uQ3W =  
amount of variation 变动幅度 ;CDa*(e  
amount of vote 拨款数额 mw*KLMo42  
amount payable 应付款额 j`QXl  
amount receivable 应收款额 ;!B>b)%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +\RviF[+  
analysis 分析 VLC=>w\,  
ancillary risk 附属风险 ~;@\9oPpz%  
annual account 周年帐目；周年帐目报表；年度决算；年结 @5{h+^  
annual accounting date 年结日期 $fwj8S7$  
annual allowance 每年免税额；年积金；年度津贴；年津 -SF 5 0.[  
annual balance 年度余额 ]u47]L#  
annual disposable income 每年可动用收入 o$Z]qhq  
annual estimates 周年预算 H,;9' *84  
annual fee 年费 @6VkNe9  
annual general meeting 周年大会 xG|lmYt76  
annual growth rate 年增率；每年增长率 3+8{Y  
annual long-term supplement 长期个案每年补助金 RY
]jY | E  
annual pensionable emolument 可供计算退休金的年薪 * & : J  
annual report 年报 s:JQV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7W=s.Gy7G\  
annual return 周年报表；周年申报表；每年报税表格 UVD*GsBk  
Annual Return Rules 《周年报表规则》 Lv@'v4.({  
annual review of consumer prices 每年消费物价回顾 p{;FO?  
annual roll-forward basis 逐年延展方式 KP CZiu7  
annual salary 年薪 8r.3t\o)X  
annual statement 年度报表；年度决算表 CJt(c,!z  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &X)^G#  
annuitant 年金受益人 A>rN.XW  
annuity 年金 e|4U2\&3y  
annuity contract 年金合约 |M|>/
U 8  
annuity on human life 人寿年金 nBtKSNT#Q  
antecedent debt 先前的债项 v K!vA-7  
ante-dated cheque 倒填日期支票 Z@bKYfGM  
anticipated expenditure 预期开支 qjH/E6GGg  
anticipated net profit 预期纯利 b"eG8  
anticipated revenue 预期收入 v d
Pb-z4  
anti-inflation measure 反通货膨胀措施 z`!f'I--!  
anti-inflationary stance 反通货膨胀立场 KA elq
*  
apparent deficit 表面赤字 i.''\  
apparent financial solvency 表面偿债能力 .`^wRpa2M  
apparent partner 表面合伙人
jR"ACup(  
application for personal assessment 个人入息课税申请书 e84O 6K6o  
application of fund 资金应用 gt!tDu  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 8:k-]+#o  
appointed actuary 委任精算师 uM2 .?>`X  
appointed auditor 委任核数师；委任审计师 F+/#ugI  
appointed trustee 委任的受托人 AizLzR$OG  
appointer 委任人 [N0"mE<  
apportioned pro rata 按比例分摊 {=,+;/0  
apportionment 分配；分摊 )b- KF}]d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tw&biLM5T  
apportionment formula 分摊方程式 6,(S}x YDZ  
apportionment of estate duty 遗产税的分摊 B dxV [SF  
appraisal 估价；评估 /H*n(d  
appreciable growth 可观增长 RH"EO4  
appreciable impact 显着影响 "BvDLe':  
appreciable increase 可观增长 )pw53,7>aN  
appreciation 增值；升值 +z+u=)I  
appreciation against other currencies 相对其他货币升值 j~O"=?7!O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K&up1nZ@(  
appreciation tax 增值税 &W N R{  
appropriation 拨款；拨用；拨付 xvW# ~T ]  
appropriation account 拨款帐目 $;j{?dvm.  
Appropriation Bill 拨款法案 Q;=3vUN  
appropriation-in-aid system 补助拨款办法 h/7_IuD  
approved assets 核准资产 g4GU
28l  
approved basket stock 认可一篮子证券 -o YJ&r  
approved budget 核准预算 D3x W?$Z  
approved charitable donation 认可慈善捐款 .>^U mM  
approved charitable institution 认可慈善机构 ZC9S0Z  
approved currency 核准货币；认可货币 x%55:8{  
approved estimates 核准预算 0|FQIhVuY  
approved estimates of expenditure 核准开支预算 FIpJ>E"n  
approved overseas insurer 核准海外保险人 Q`BB@E  
approved overseas trust company 核准海外信托公司 V(OD^GU  
approved pooled investment fund 核准汇集投资基金 i"#zb&~nF  
approved provident fund scheme 认可公积金计划 >7 qZ\#  
approved provision 核准拨款 #z9@x}p5g  
approved redeemable share 核准可赎回股份 K4^mG   
approved regional stock 认可地区性证券 92Rm{n
 
approved retirement scheme 认可退休金计划 |],ocAN{  
approved subordinated loan 核准附属贷款 @WP%kX.?  
arbitrage 套戥；套汇；套利 Hf9F:yH  
arbitrageur 套戥者；套汇者 z}2  
arbitrary amount 临时款项 B) s%B'  
arrangement 措施；安排；协定 >RXDuCVi  
arrears 欠款 iH)-8Q
 
arrears of pay 欠付薪酬 w s7LDY&(  
arrears of revenue 逾期未收税款；逾期未收的帐项 L!^^3vn  
articles of association 组织章程；组织细则；组织章程细则
#A^(
1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _tfi6UQ&lY  
ascertainment of profit 确定利润 xcQ :&q  
"Asia Clear" “亚洲结算系统”