[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 +=u*!6S  
allotment notice 股份配售通知；配股通知 $`_(%tl  
allotment of shares 股份分配 UkXc7D^jwm  
allowable 可获宽免；免税的 y%ER51+  
allowable business loss 可扣除的营业亏损 t6-c {ZX>A  
allowable expenses 可扣税的支出 .9nsW?  
allowance 免税额；津贴；备抵；准备金 =p&6A^  
allowance for debts 债项的免税额 8a. |CgI#h  
allowance for depreciation by wear and tear 耗损折旧免税额 &\Cvrxa  
allowance for funeral expenses 殡殓费的免税额 Ra~n:$tg2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HzH_5kVW  
allowance for repairs and outgoings 修葺及支出方面的免税额 [.dNX  
allowance to debtor 给债务人的津贴 ;M4N=G Wd4  
alteration of capital 资本更改  s.GTY@t  
alternate trustee 候补受托人 w[4SuD  
amalgamation 合并 s/P\w"/fN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s/Q}fW$ex  
ambit of charges 征税范围；收费范围 r hNdXYY>  
amended valuation 经修订的估值 ,ISq7*%F  
American Commodities Exchange 美国商品交易所 3%|<U51  
American Express Bank Limited 美国运通银行 uz'beE  
American Stock Exchange 美国证券交易所 \4zvknk<  
amortization 摊销 =7Tbu'O;  
amount due from banks 存放银行同业的款项 ;CAB.aB~  
amount due from banks abroad 存放海外银行同业的款项 *p.ELI1IC  
amount due from holding companies 控股公司欠款 s8eiq`6\H}  
amount due from local banks 存放本港银行同业的款项 -!;vX @  
amount due to banks 银行同业的存款 DgO oEHy[  
amount due to banks abroad 海外银行同业的存款 &[RC4^;\V  
amount due to holding companies 控股公司存款 ]V.9jlXF  
amount due to local banks 本港银行同业的存款 C .YtjLQP$  
amount due to outport banks 外埠银行同业的存款 Z.<1,EKi=  
amount for note issue 发行纸币的款额  :VLuI  
amount of bond 担保契据的款额 NG5H?hVN=  
amount of consideration 代价款额 y=
  
amount of contribution 供款数额 r=@h}TKv{I  
amount of indebtedness 负债款额 \ 0<e#0-V  
amount of principal of the loan 贷款本金额 jN5Sc0|b  
amount of rates chargeable 应征差饷数额 j#!J hi  
amount of share capital 股本额 $I1p"6  
amount of sums assured 承保款额 :I<%.|8  
amount of variation 变动幅度 X4%
*&L
 
amount of vote 拨款数额 
-P'>~W,~  
amount payable 应付款额 zq1&MXR)l  
amount receivable 应收款额 w2$HP/90j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <;U"D.'  
analysis 分析 =797;|B H  
ancillary risk 附属风险 #"7:NR^H^  
annual account 周年帐目；周年帐目报表；年度决算；年结 Pfd FB  
annual accounting date 年结日期 kN>d5q9b%X  
annual allowance 每年免税额；年积金；年度津贴；年津 7*[>e7:A  
annual balance 年度余额 YrZAy5\  
annual disposable income 每年可动用收入
D4
o?  
annual estimates 周年预算 B8a!"AQ~5  
annual fee 年费 Aoa0czC~  
annual general meeting 周年大会 D-,sF8{ i  
annual growth rate 年增率；每年增长率 ZU "y<  
annual long-term supplement 长期个案每年补助金 6[qRb+ds  
annual pensionable emolument 可供计算退休金的年薪 !+fHdB  
annual report 年报 MgtyO3GUAD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >O\-\L  
annual return 周年报表；周年申报表；每年报税表格 U*a!Gn7l  
Annual Return Rules 《周年报表规则》 s V [|op  
annual review of consumer prices 每年消费物价回顾 'u696ED4  
annual roll-forward basis 逐年延展方式 5l)p5Bb48c  
annual salary 年薪 OQ[>s(`*{  
annual statement 年度报表；年度决算表 %FyB\IQ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @d4zSG/s5w  
annuitant 年金受益人 R^8Opf_UN  
annuity 年金 Bpk%,*$*)  
annuity contract 年金合约 F7"Ihb^l  
annuity on human life 人寿年金 AvV.faa  
antecedent debt 先前的债项 wlKL|N  
ante-dated cheque 倒填日期支票 ;=uHK'{  
anticipated expenditure 预期开支 d,D)>Y'h  
anticipated net profit 预期纯利 u)Y#&qA  
anticipated revenue 预期收入 cUy6/x9&  
anti-inflation measure 反通货膨胀措施 jj
$'DZk  
anti-inflationary stance 反通货膨胀立场 L<Lu;KnY6  
apparent deficit 表面赤字 ^i:%;oeG  
apparent financial solvency 表面偿债能力 =M(\
R8  
apparent partner 表面合伙人 )n0g6  
application for personal assessment 个人入息课税申请书 IFv2S|  
application of fund 资金应用 q2/Vt0aYx  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 XUSfOf(  
appointed actuary 委任精算师 
/!%P7F  
appointed auditor 委任核数师；委任审计师 {[Yv@CpN  
appointed trustee 委任的受托人 E+7S:B  
appointer 委任人 y>~KeUC  
apportioned pro rata 按比例分摊 W}.4$f>  
apportionment 分配；分摊 ?94da4p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =#+Z KD  
apportionment formula 分摊方程式 Xr
iVHb  
apportionment of estate duty 遗产税的分摊 uH f~KYL  
appraisal 估价；评估 h_CeGl!M}  
appreciable growth 可观增长 wh~~g qi9  
appreciable impact 显着影响 gV`
:eNo*  
appreciable increase 可观增长 UT^t7MY#O  
appreciation 增值；升值 I1}{7-_t  
appreciation against other currencies 相对其他货币升值 *~:@xMa  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }xdI{E1 q)  
appreciation tax 增值税 jR/X}XQtY  
appropriation 拨款；拨用；拨付 7q67_u?@  
appropriation account 拨款帐目 G:@gO2(D  
Appropriation Bill 拨款法案 U7ajDw  
appropriation-in-aid system 补助拨款办法 T`WFY  
approved assets 核准资产 Pq_Il9  
approved basket stock 认可一篮子证券 Rw. Uz&  
approved budget 核准预算 4&$G;?#W2  
approved charitable donation 认可慈善捐款 a7d78 2~  
approved charitable institution 认可慈善机构 ?29 KvT;#]  
approved currency 核准货币；认可货币 PD/~@OsxU  
approved estimates 核准预算 ' !_44  
approved estimates of expenditure 核准开支预算 +T4<}+n  
approved overseas insurer 核准海外保险人 [tBIABr  
approved overseas trust company 核准海外信托公司 o#+!H!C.O  
approved pooled investment fund 核准汇集投资基金 m' aakq  
approved provident fund scheme 认可公积金计划 Cu|n?Uk  
approved provision 核准拨款 )FHaJ*&d  
approved redeemable share 核准可赎回股份 h1Q7(8=Eg  
approved regional stock 认可地区性证券 zD?$O7 |ZK  
approved retirement scheme 认可退休金计划 <T 7y85  
approved subordinated loan 核准附属贷款 riBT5  
arbitrage 套戥；套汇；套利 tSOF7N/<  
arbitrageur 套戥者；套汇者 }~ +  
arbitrary amount 临时款项 ~w$8* 2D  
arrangement 措施；安排；协定 4wBCs0NIm  
arrears 欠款 z_Qw's  
arrears of pay 欠付薪酬 p@Qzg /X  
arrears of revenue 逾期未收税款；逾期未收的帐项 <4!w2vxG
 
articles of association 组织章程；组织细则；组织章程细则 \?
C(fpR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DD-DY&2R  
ascertainment of profit 确定利润 eFeeloH?e*  
"Asia Clear" “亚洲结算系统”