[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 Oy=0Hsh@x  
allotment notice 股份配售通知；配股通知 zNrn|(Y%Y  
allotment of shares 股份分配 50-7L,  
allowable 可获宽免；免税的 6V1oZ-:}  
allowable business loss 可扣除的营业亏损 f~a 7E;y  
allowable expenses 可扣税的支出 Is3Y>o
X  
allowance 免税额；津贴；备抵；准备金 ,  otXjz  
allowance for debts 债项的免税额 [#Gu?L_W  
allowance for depreciation by wear and tear 耗损折旧免税额 \:1$E[3v  
allowance for funeral expenses 殡殓费的免税额 p.g>+7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mIYKzu_k=  
allowance for repairs and outgoings 修葺及支出方面的免税额 $#s5y~z  
allowance to debtor 给债务人的津贴 !]g[u3O  
alteration of capital 资本更改 ?zutU w/m  
alternate trustee 候补受托人 V )oXJL  
amalgamation 合并 :6t73\O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |mn} wNUN]  
ambit of charges 征税范围；收费范围 $A{$$8P  
amended valuation 经修订的估值 5~DKx7P!Z  
American Commodities Exchange 美国商品交易所 RxJbQs$Ph  
American Express Bank Limited 美国运通银行 8gEp5  
American Stock Exchange 美国证券交易所 R0*P,~L;|  
amortization 摊销  wk8fa  
amount due from banks 存放银行同业的款项 k`N*_/(|n  
amount due from banks abroad 存放海外银行同业的款项 T$2A2gb`  
amount due from holding companies 控股公司欠款 DGCvH)Q  
amount due from local banks 存放本港银行同业的款项 "'Fvt-<^S7  
amount due to banks 银行同业的存款 ,pTZ/#vP#  
amount due to banks abroad 海外银行同业的存款 Q fy_@w]  
amount due to holding companies 控股公司存款 YB7A5  
amount due to local banks 本港银行同业的存款 i>h3UIx\  
amount due to outport banks 外埠银行同业的存款 |&MoQxw@  
amount for note issue 发行纸币的款额 :'ZR!w  
amount of bond 担保契据的款额 yQj J-g(.  
amount of consideration 代价款额 Mpw]dYM  
amount of contribution 供款数额 <>n|_6'$90  
amount of indebtedness 负债款额 !BkE-9v?w  
amount of principal of the loan 贷款本金额 PP'5ANK  
amount of rates chargeable 应征差饷数额 v}t{*P  
amount of share capital 股本额 = E_i  
amount of sums assured 承保款额 z$%8'  
amount of variation 变动幅度 k}<H  
amount of vote 拨款数额 -YQS\@?  
amount payable 应付款额 s-WZ3g
 
amount receivable 应收款额 MDIPoS3BRa  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fmv:vs /9  
analysis 分析 kn>qX{W  
ancillary risk 附属风险 b~>@x{  
annual account 周年帐目；周年帐目报表；年度决算；年结 r-EIoZ"P  
annual accounting date 年结日期 2Q@na@s  
annual allowance 每年免税额；年积金；年度津贴；年津 ,D`jlY-1l  
annual balance 年度余额 m ne)c[Qn  
annual disposable income 每年可动用收入 M61Nl)|mx&  
annual estimates 周年预算 }\8-&VoY#X  
annual fee 年费 b1IAp>*2l  
annual general meeting 周年大会 m)<+?Bv y  
annual growth rate 年增率；每年增长率 0H +nVR  
annual long-term supplement 长期个案每年补助金 =d5;F`m  
annual pensionable emolument 可供计算退休金的年薪 ~x'8T!M{  
annual report 年报 g]z k`R5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @]
~.-(IMh  
annual return 周年报表；周年申报表；每年报税表格 D}!YF~  
Annual Return Rules 《周年报表规则》 dT7fyn  
annual review of consumer prices 每年消费物价回顾 xu-bn  
annual roll-forward basis 逐年延展方式 dgX%NKv1  
annual salary 年薪 R-ek O7z  
annual statement 年度报表；年度决算表 "u~` ZV(  
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 _UkBOJ:G$H  
annuitant 年金受益人 S#p_Y^ A  
annuity 年金 $RI$VyAjD  
annuity contract 年金合约 Ofoh4BL'1@  
annuity on human life 人寿年金 [Nm?qY  
antecedent debt 先前的债项 sxF2ku4A  
ante-dated cheque 倒填日期支票 xE--)=<$  
anticipated expenditure 预期开支 AtHkz|sl  
anticipated net profit 预期纯利 RfvvX$  
anticipated revenue 预期收入 /[>_Ry,  
anti-inflation measure 反通货膨胀措施 K-Pcew^?  
anti-inflationary stance 反通货膨胀立场 ^2rj);{V  
apparent deficit 表面赤字 Lhg  
apparent financial solvency 表面偿债能力 F)eP55C6  
apparent partner 表面合伙人 ;DZj.|Sj+  
application for personal assessment 个人入息课税申请书 p(GI0
2|n  
application of fund 资金应用 w0$+v/  
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 `:r-&QdU o  
appointed actuary 委任精算师 8kU(>' ^_:  
appointed auditor 委任核数师；委任审计师 0)K~pV0aT  
appointed trustee 委任的受托人 9&^5!R
8  
appointer 委任人 7],y(:[=v  
apportioned pro rata 按比例分摊 G2!<C-T{2  
apportionment 分配；分摊 2,I]H'}^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OC,yLQ  
apportionment formula 分摊方程式 o\Fv~^  
apportionment of estate duty 遗产税的分摊 @ kv~2m  
appraisal 估价；评估 d<=!*#q;o  
appreciable growth 可观增长 !JDuVqW  
appreciable impact 显着影响 TZ n2, N  
appreciable increase 可观增长 G1zP^ogk  
appreciation 增值；升值 oIj/V|ByK  
appreciation against other currencies 相对其他货币升值 tNZZCdB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c(8>oeKyD  
appreciation tax 增值税 X[w]aJnAr  
appropriation 拨款；拨用；拨付 DTi^* Wj  
appropriation account 拨款帐目 l>i:M#z&  
Appropriation Bill 拨款法案 A`(C
uw-o  
appropriation-in-aid system 补助拨款办法 jc>B^mqx  
approved assets 核准资产 @*6_Rp"@  
approved basket stock 认可一篮子证券 d,meKQn  
approved budget 核准预算 W>{&" 5  
approved charitable donation 认可慈善捐款 bqF?!t<B  
approved charitable institution 认可慈善机构 FoYs<aER  
approved currency 核准货币；认可货币 $'!n4}$}  
approved estimates 核准预算 N@'l:N'f4  
approved estimates of expenditure 核准开支预算 # E8?2]  
approved overseas insurer 核准海外保险人 "=40%j0  
approved overseas trust company 核准海外信托公司 {~g7&+9x*
 
approved pooled investment fund 核准汇集投资基金 gLo&~|=L-  
approved provident fund scheme 认可公积金计划 l)Dcw kIG  
approved provision 核准拨款 b/#<::D `  
approved redeemable share 核准可赎回股份 ?6N
\AM'  
approved regional stock 认可地区性证券 rniL+/-uU  
approved retirement scheme 认可退休金计划 ~_ovQ4@  
approved subordinated loan 核准附属贷款 ojj T  
arbitrage 套戥；套汇；套利 ? )IH#kL  
arbitrageur 套戥者；套汇者 trLxg H_Y  
arbitrary amount 临时款项 @\-*aS_8>  
arrangement 措施；安排；协定 Rdd9JJsVd  
arrears 欠款 }+[!h=Bx  
arrears of pay 欠付薪酬 =:xJZy$  
arrears of revenue 逾期未收税款；逾期未收的帐项 8)
`  
articles of association 组织章程；组织细则；组织章程细则 {JKG-0)z?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fR2,NKM@  
ascertainment of profit 确定利润 >: @\SU  
"Asia Clear" “亚洲结算系统”