[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 lHiWzt u  
allotment notice 股份配售通知；配股通知 7i5B=y7b  
allotment of shares 股份分配 ?NE/}?a  
allowable 可获宽免；免税的 4U2{1aN`  
allowable business loss 可扣除的营业亏损 k?=1q[RQH  
allowable expenses 可扣税的支出 UfW=/T  
allowance 免税额；津贴；备抵；准备金 $S>'0 mL  
allowance for debts 债项的免税额 le*+(aw  
allowance for depreciation by wear and tear 耗损折旧免税额 8Qi)E1n  
allowance for funeral expenses 殡殓费的免税额 Bzz|
2/1y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {S0-y  
allowance for repairs and outgoings 修葺及支出方面的免税额 $Sc_E:`]  
allowance to debtor 给债务人的津贴 ]m_x;5s $  
alteration of capital 资本更改 %9YY \a {  
alternate trustee 候补受托人 qV=:2m10x  
amalgamation 合并 nbxY'`8F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w|dfl *  
ambit of charges 征税范围；收费范围 y&(#
C: N  
amended valuation 经修订的估值 ByY^d#oE  
American Commodities Exchange 美国商品交易所 \Zf=A[  
American Express Bank Limited 美国运通银行 628iN% [-  
American Stock Exchange 美国证券交易所 ;R=n<=Axa  
amortization 摊销 eEXNEgbn  
amount due from banks 存放银行同业的款项 9!AvsC9  
amount due from banks abroad 存放海外银行同业的款项 ~q` f@I  
amount due from holding companies 控股公司欠款 bo<P%$(D  
amount due from local banks 存放本港银行同业的款项 2G.y.#W  
amount due to banks 银行同业的存款 `BmnXWMgx  
amount due to banks abroad 海外银行同业的存款 E6 oC^,ZRy  
amount due to holding companies 控股公司存款 #ss/mvc3  
amount due to local banks 本港银行同业的存款 ]9_gbQ
 
amount due to outport banks 外埠银行同业的存款 fXWy9 #M  
amount for note issue 发行纸币的款额 b |:Y3_>  
amount of bond 担保契据的款额 Hn >VPz+I  
amount of consideration 代价款额 aV5M}:D  
amount of contribution 供款数额 FS}b9sQ)  
amount of indebtedness 负债款额 $e1.y b%  
amount of principal of the loan 贷款本金额 1IoW}yT  
amount of rates chargeable 应征差饷数额 :G>w MMv&z  
amount of share capital 股本额 89>}`:xS^  
amount of sums assured 承保款额 YM`T"`f  
amount of variation 变动幅度 uD/@d'd_4L  
amount of vote 拨款数额 N3$1f$`  
amount payable 应付款额  Gd A!8  
amount receivable 应收款额 +TbAtkEF*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xHt7/8wF  
analysis 分析 '$Z)2fn7  
ancillary risk 附属风险 NsI.mTc2  
annual account 周年帐目；周年帐目报表；年度决算；年结 r10VFaly  
annual accounting date 年结日期 Ma!  
annual allowance 每年免税额；年积金；年度津贴；年津
e?XFtIj$  
annual balance 年度余额 .xqi7vVHZ  
annual disposable income 每年可动用收入 j7)mC4o:%  
annual estimates 周年预算 SY|K9 $M^  
annual fee 年费 7;|"1H:cmw  
annual general meeting 周年大会 wH8J?j"5>  
annual growth rate 年增率；每年增长率 E"9(CjbQ[  
annual long-term supplement 长期个案每年补助金 PS"rXaY  
annual pensionable emolument 可供计算退休金的年薪 4GP?t4][  
annual report 年报  >SQzE
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 <oJ?
J^  
annual return 周年报表；周年申报表；每年报税表格 {ol7*%u  
Annual Return Rules 《周年报表规则》 oi|N8a2R  
annual review of consumer prices 每年消费物价回顾 @\nQ{\^;  
annual roll-forward basis 逐年延展方式 ?
PWg  
annual salary 年薪 ;@=3 @v  
annual statement 年度报表；年度决算表 ]7}!3m  
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 +rU{-`dy9'  
annuitant 年金受益人 vY
m-$KQ"o  
annuity 年金 lIS`_H}  
annuity contract 年金合约 K@*+;6y@  
annuity on human life 人寿年金 B!pz0K*uG  
antecedent debt 先前的债项 C W#:'  
ante-dated cheque 倒填日期支票 CPZ,sWg5  
anticipated expenditure 预期开支 kf>3T@  
anticipated net profit 预期纯利 "LlQl3"=  
anticipated revenue 预期收入 P!Fykg  
anti-inflation measure 反通货膨胀措施 e4Nd  
anti-inflationary stance 反通货膨胀立场 r QiRhp  
apparent deficit 表面赤字 2`*w*  
apparent financial solvency 表面偿债能力 {Z k^J  
apparent partner 表面合伙人 t3<8n;'y:  
application for personal assessment 个人入息课税申请书 .i
y>N/u  
application of fund 资金应用 _|US`,kfc  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 qK7:[\T|?T  
appointed actuary 委任精算师 s8&q8r7%  
appointed auditor 委任核数师；委任审计师 [hSJ)IZh  
appointed trustee 委任的受托人 h#Z["BG  
appointer 委任人 Q k}RcP  
apportioned pro rata 按比例分摊 MoN0w.V  
apportionment 分配；分摊 msgR"T3'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;Tr,BfV|Bf  
apportionment formula 分摊方程式 0F-{YQr>  
apportionment of estate duty 遗产税的分摊 ,V,mz?d^9  
appraisal 估价；评估 ?Fx~_
GT  
appreciable growth 可观增长 :0:Tl/) )  
appreciable impact 显着影响 ,2$<Pt;  
appreciable increase 可观增长 3as=EYm  
appreciation 增值；升值 Fn.JtIu  
appreciation against other currencies 相对其他货币升值 vY_[@y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h_?`ESI~  
appreciation tax 增值税 2c]"*Pb  
appropriation 拨款；拨用；拨付 9[zxq`qT}+  
appropriation account 拨款帐目 )KE  
Appropriation Bill 拨款法案 m|W17LhW{  
appropriation-in-aid system 补助拨款办法 V3ozaVk;  
approved assets 核准资产 2j8GJU/L  
approved basket stock 认可一篮子证券 V5(_7b#z``  
approved budget 核准预算 Lq5xp<  
approved charitable donation 认可慈善捐款 hUi@T}aA|  
approved charitable institution 认可慈善机构 #?w07/~L  
approved currency 核准货币；认可货币 R`@T<ob)  
approved estimates 核准预算 p
p"#pl  
approved estimates of expenditure 核准开支预算 "W"^0To  
approved overseas insurer 核准海外保险人 f2x!cL|Kx?  
approved overseas trust company 核准海外信托公司 3
bWGWI  
approved pooled investment fund 核准汇集投资基金 e:Y+-C5  
approved provident fund scheme 认可公积金计划
=( |%%,3  
approved provision 核准拨款 ^'E^*R  
approved redeemable share 核准可赎回股份 rb-ao\  
approved regional stock 认可地区性证券 g0j)k6<6(Y  
approved retirement scheme 认可退休金计划 +Mq\3  
approved subordinated loan 核准附属贷款 P6.PjK!Ar  
arbitrage 套戥；套汇；套利 ZwBz\jmbP  
arbitrageur 套戥者；套汇者 4+q,[m-$(  
arbitrary amount 临时款项 E#+2)Q  
arrangement 措施；安排；协定 =KHb0d |.  
arrears 欠款 +]cf/_8+s  
arrears of pay 欠付薪酬 73rme,  
arrears of revenue 逾期未收税款；逾期未收的帐项 @$r[$D v  
articles of association 组织章程；组织细则；组织章程细则 O8.xt|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %urvX$r4K  
ascertainment of profit 确定利润 }R<t=):  
"Asia Clear" “亚洲结算系统”