[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 1:{+{Yl7  
allotment notice 股份配售通知；配股通知 6>'>BamX  
allotment of shares 股份分配 <#./q LSR  
allowable 可获宽免；免税的 @JJ{\?>  
allowable business loss 可扣除的营业亏损 --vJR/
-  
allowable expenses 可扣税的支出 !<h-2YF<M  
allowance 免税额；津贴；备抵；准备金 ,nUovWN07  
allowance for debts 债项的免税额 po*r14f  
allowance for depreciation by wear and tear 耗损折旧免税额 iqWkhJphv  
allowance for funeral expenses 殡殓费的免税额 A#F6~QX(.9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \MAv's4b@  
allowance for repairs and outgoings 修葺及支出方面的免税额 5m>f1`4JS  
allowance to debtor 给债务人的津贴 c'bh` H4  
alteration of capital 资本更改 O4^' H}*  
alternate trustee 候补受托人 qE6D"+1y7  
amalgamation 合并 P;IM -]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |g<l|lqz|  
ambit of charges 征税范围；收费范围 @k-GyV-v  
amended valuation 经修订的估值 ny<D1>{90  
American Commodities Exchange 美国商品交易所 *M$$%G(4  
American Express Bank Limited 美国运通银行 &mba{O  
American Stock Exchange 美国证券交易所 ndvt $*  
amortization 摊销 vU#>3[aC  
amount due from banks 存放银行同业的款项 \`*]}48Z  
amount due from banks abroad 存放海外银行同业的款项 m9ky?A,  
amount due from holding companies 控股公司欠款 raR=k!3i  
amount due from local banks 存放本港银行同业的款项 0p*
Oxsy  
amount due to banks 银行同业的存款 g(o^'f  
amount due to banks abroad 海外银行同业的存款 s}4k^NGFJ  
amount due to holding companies 控股公司存款 8'Q&FW3"  
amount due to local banks 本港银行同业的存款 Zo Ra^o  
amount due to outport banks 外埠银行同业的存款 <.lt?!.ZH  
amount for note issue 发行纸币的款额 V#~.n;d  
amount of bond 担保契据的款额 z;&J9r$`  
amount of consideration 代价款额 @|d`n\%x  
amount of contribution 供款数额 6""i<oR  
amount of indebtedness 负债款额 4y,pzQ8a  
amount of principal of the loan 贷款本金额 {@tO9pc`8  
amount of rates chargeable 应征差饷数额 78IY&q:v&0  
amount of share capital 股本额 }%3i8e  
amount of sums assured 承保款额 z E\~Oa;  
amount of variation 变动幅度
~#= 70  
amount of vote 拨款数额 H_u%e*W  
amount payable 应付款额 <4"Bb
_U  
amount receivable 应收款额
AFWWGz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;a(7
%  
analysis 分析 i~{0>
"9  
ancillary risk 附属风险 _u#r;h[  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?Elt;wL(  
annual accounting date 年结日期 .6iJ:A6T  
annual allowance 每年免税额；年积金；年度津贴；年津
8HWEObRY  
annual balance 年度余额 ]OC?
g2&6  
annual disposable income 每年可动用收入 Z:VT%-
 
annual estimates 周年预算 sQO>1bh  
annual fee 年费 [-nPHm ZV[  
annual general meeting 周年大会 cM=_i{c  
annual growth rate 年增率；每年增长率 $$T a  
annual long-term supplement 长期个案每年补助金 jf=90eJc  
annual pensionable emolument 可供计算退休金的年薪 $KsB'BZy  
annual report 年报 6PMu*-Nv!j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Gr~J-#a3~D  
annual return 周年报表；周年申报表；每年报税表格 0BP=SCi  
Annual Return Rules 《周年报表规则》 +"VXw2R_e  
annual review of consumer prices 每年消费物价回顾 ~AcjB(  
annual roll-forward basis 逐年延展方式 T?{F7  
annual salary 年薪 0E ^S!A7  
annual statement 年度报表；年度决算表 xHlO~:Lc  
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 ]!WD">d:  
annuitant 年金受益人 #ahe@|E'Y  
annuity 年金 41i#w;ojI  
annuity contract 年金合约 )yS S2  
annuity on human life 人寿年金 + $Lc'G+:  
antecedent debt 先前的债项 1HeE$  
ante-dated cheque 倒填日期支票 "]yfx@)_  
anticipated expenditure 预期开支 cXt]55"  
anticipated net profit 预期纯利 xp]_>WGq  
anticipated revenue 预期收入 t'HrI-x  
anti-inflation measure 反通货膨胀措施 E>YE3-]  
anti-inflationary stance 反通货膨胀立场 9gETWz(3I  
apparent deficit 表面赤字 &C6*"JZ4  
apparent financial solvency 表面偿债能力 s<8|_Dt  
apparent partner 表面合伙人 Jwbb>mB!  
application for personal assessment 个人入息课税申请书 Yi|Nd;  
application of fund 资金应用 P2 z~U  
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 8q|T`ac+N  
appointed actuary 委任精算师 D|/ 4
),v  
appointed auditor 委任核数师；委任审计师 O/fm/  
appointed trustee 委任的受托人 ]mx1djNA  
appointer 委任人 y+M9{[ i/O  
apportioned pro rata 按比例分摊 YDGW]T]i ?  
apportionment 分配；分摊 F>aaUj   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3Sn# M{wH  
apportionment formula 分摊方程式 b25C[C5C  
apportionment of estate duty 遗产税的分摊 "lKR~Qi  
appraisal 估价；评估 X>Y>1fI.  
appreciable growth 可观增长 2Gn26L5
 
appreciable impact 显着影响 ;2547b[]  
appreciable increase 可观增长 AL[,&_&uV  
appreciation 增值；升值 3:3>k 8  
appreciation against other currencies 相对其他货币升值 Jy-V\.N>s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Vd A!tL  
appreciation tax 增值税 o AM)<#U>  
appropriation 拨款；拨用；拨付 KOhIk*AC'  
appropriation account 拨款帐目 }i9VV+L#1  
Appropriation Bill 拨款法案 P:m6:F@hO  
appropriation-in-aid system 补助拨款办法 ")3$. '5Dg  
approved assets 核准资产 {0\9HI@  
approved basket stock 认可一篮子证券 m@g9+7  
approved budget 核准预算  o=C'u  
approved charitable donation 认可慈善捐款 '-rRD\"q  
approved charitable institution 认可慈善机构 'A'[N :i  
approved currency 核准货币；认可货币 rpv<'$6  
approved estimates 核准预算 8g3?@i  
approved estimates of expenditure 核准开支预算 d{(NeTs  
approved overseas insurer 核准海外保险人 ;~n^/D2.  
approved overseas trust company 核准海外信托公司 \T^ptj(0  
approved pooled investment fund 核准汇集投资基金 'E4}++\  
approved provident fund scheme 认可公积金计划 "IRF^1 p  
approved provision 核准拨款 azl!#%  
approved redeemable share 核准可赎回股份 hfRxZ>O2  
approved regional stock 认可地区性证券 i: VMCNH  
approved retirement scheme 认可退休金计划 J,t`ilT  
approved subordinated loan 核准附属贷款 6rN.)dL.#N  
arbitrage 套戥；套汇；套利 >]ZW.?
1h  
arbitrageur 套戥者；套汇者 <!derr-K  
arbitrary amount 临时款项 4.q^r]m*  
arrangement 措施；安排；协定 *Jg&:(#}<J  
arrears 欠款 HEe_K!_  
arrears of pay 欠付薪酬 ,y[8Vz?:  
arrears of revenue 逾期未收税款；逾期未收的帐项 4ms"mIt  
articles of association 组织章程；组织细则；组织章程细则 6sNw#pqh  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4Xe8j55  
ascertainment of profit 确定利润 *JiI>[  
"Asia Clear" “亚洲结算系统”