[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 Y[N@ )E_G  
allotment notice 股份配售通知；配股通知 2]y Hxo/6  
allotment of shares 股份分配 \JC_"gqt  
allowable 可获宽免；免税的 C|V5@O?;&  
allowable business loss 可扣除的营业亏损 TNDp{!<|L;  
allowable expenses 可扣税的支出 Wf3{z D~  
allowance 免税额；津贴；备抵；准备金 0Bt>JbGs4  
allowance for debts 债项的免税额 n&!q9CR`  
allowance for depreciation by wear and tear 耗损折旧免税额 Mtl`A'KQ/K  
allowance for funeral expenses 殡殓费的免税额 @QMU$]&i]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 NFyV02.  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]UkqPtG;  
allowance to debtor 给债务人的津贴 O=vD6@QI  
alteration of capital 资本更改 d}a MdIF!e  
alternate trustee 候补受托人 { e$@i  
amalgamation 合并 *~~J1.ja>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VnqcpJ  
ambit of charges 征税范围；收费范围 k]A=Q  
amended valuation 经修订的估值 baBPf{<  
American Commodities Exchange 美国商品交易所 F~0iJnF  
American Express Bank Limited 美国运通银行 TS`m&N{i")  
American Stock Exchange 美国证券交易所 0dIGX |e  
amortization 摊销 DR @yd ,  
amount due from banks 存放银行同业的款项 ly69:TR7I  
amount due from banks abroad 存放海外银行同业的款项
p' 6h9/  
amount due from holding companies 控股公司欠款 yf[1?{iVo  
amount due from local banks 存放本港银行同业的款项 7|"l/s9,  
amount due to banks 银行同业的存款 gL~3z'$  
amount due to banks abroad 海外银行同业的存款
+xAD;A4  
amount due to holding companies 控股公司存款 _
>a`dp.19  
amount due to local banks 本港银行同业的存款 m
o9(2@~<  
amount due to outport banks 外埠银行同业的存款 \irKM8]LJ  
amount for note issue 发行纸币的款额 ecx_&J@D  
amount of bond 担保契据的款额 qo}yEl1  
amount of consideration 代价款额 RD0*]4>]  
amount of contribution 供款数额 mN l[D  
amount of indebtedness 负债款额 tSY4'  
amount of principal of the loan 贷款本金额 mq}U Uk@  
amount of rates chargeable 应征差饷数额 0eKLp8;Lh
 
amount of share capital 股本额 Rqbz3h~  
amount of sums assured 承保款额 nVrV6w  
amount of variation 变动幅度 0$NzRPbH  
amount of vote 拨款数额 Y O|hwhe_  
amount payable 应付款额 ,gW$m
~\  
amount receivable 应收款额 me F.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9ei<ou_s  
analysis 分析 'SXLnoeTa  
ancillary risk 附属风险 ^$mCF%e8H  
annual account 周年帐目；周年帐目报表；年度决算；年结 q,_EHPc  
annual accounting date 年结日期 tKeozV[V  
annual allowance 每年免税额；年积金；年度津贴；年津 lfG',hlI;  
annual balance 年度余额 z 8r ?C  
annual disposable income 每年可动用收入 xXnSo0`LF  
annual estimates 周年预算 {MN6JGb|'  
annual fee 年费 ,<C~DSA
yZ  
annual general meeting 周年大会 ?%%vQ?  
annual growth rate 年增率；每年增长率 Uu@qS  
annual long-term supplement 长期个案每年补助金 C?MKbD=K  
annual pensionable emolument 可供计算退休金的年薪 w11L@t[5W8  
annual report 年报 xSO5?eR"u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,-kz\N@.  
annual return 周年报表；周年申报表；每年报税表格  fOKAy'  
Annual Return Rules 《周年报表规则》 :^qUr`)  
annual review of consumer prices 每年消费物价回顾 >p#_L^oZ%  
annual roll-forward basis 逐年延展方式 "r8N- h/P  
annual salary 年薪 asE.!g?  
annual statement 年度报表；年度决算表 QxuU3# l  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~OLyG$JJ  
annuitant 年金受益人 uKTYb# E7  
annuity 年金 |Om9(xT  
annuity contract 年金合约 6-\' *5r  
annuity on human life 人寿年金 .Iz JJp  
antecedent debt 先前的债项 J9f]=1`  
ante-dated cheque 倒填日期支票 <[T{q |*  
anticipated expenditure 预期开支 BlM(
Q/z  
anticipated net profit 预期纯利 a<]vHC7  
anticipated revenue 预期收入 #)i+'L8  
anti-inflation measure 反通货膨胀措施 X)=m4\R  
anti-inflationary stance 反通货膨胀立场 {iCX?Sb  
apparent deficit 表面赤字 0W_u"UY$c  
apparent financial solvency 表面偿债能力 ~0o>B$xJ  
apparent partner 表面合伙人 ooCfr?E  
application for personal assessment 个人入息课税申请书 ~$rSy|19  
application of fund 资金应用 _;/+8=  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 c>! ^\  
appointed actuary 委任精算师 |VjD. ]I  
appointed auditor 委任核数师；委任审计师 ;>fM?ae5  
appointed trustee 委任的受托人 R:ecLbC  
appointer 委任人 t0?tXe.B  
apportioned pro rata 按比例分摊 (dx~lMI  
apportionment 分配；分摊 |N3#of(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )cL`$h4DD  
apportionment formula 分摊方程式 ><.*5q  
apportionment of estate duty 遗产税的分摊 KdzV^6K<c  
appraisal 估价；评估 `Tk~?aY  
appreciable growth 可观增长 'Q=(1a11  
appreciable impact 显着影响 Ls3r( Tf  
appreciable increase 可观增长 yMmUOIxk\  
appreciation 增值；升值 q0['!G%["  
appreciation against other currencies 相对其他货币升值 b2j~"9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <xrya_R?  
appreciation tax 增值税 5
{IbKj|  
appropriation 拨款；拨用；拨付 ELg$tc  
appropriation account 拨款帐目 ixoN#'y<"  
Appropriation Bill 拨款法案 p;D {?H/  
appropriation-in-aid system 补助拨款办法 S!^I<#d K  
approved assets 核准资产 W[e2J&G  
approved basket stock 认可一篮子证券 Po.by~|  
approved budget 核准预算 \C2HeA\#SW  
approved charitable donation 认可慈善捐款 ! t{  
approved charitable institution 认可慈善机构 u6:$AA  
approved currency 核准货币；认可货币 6\VZ6oS  
approved estimates 核准预算 e5"5 U7  
approved estimates of expenditure 核准开支预算 L.S/Mv  
approved overseas insurer 核准海外保险人 nU6UjC|3  
approved overseas trust company 核准海外信托公司 |TF6&$>d  
approved pooled investment fund 核准汇集投资基金 r Cz,XYV  
approved provident fund scheme 认可公积金计划 5yj6MaqJ  
approved provision 核准拨款 9%0 ^fhrJ  
approved redeemable share 核准可赎回股份 hvA|d=R(  
approved regional stock 认可地区性证券 }^b  
approved retirement scheme 认可退休金计划 9Sa6v?sRor  
approved subordinated loan 核准附属贷款 ?+%bEZ`  
arbitrage 套戥；套汇；套利 5Q8s {WQ  
arbitrageur 套戥者；套汇者 RX^Xtc"  
arbitrary amount 临时款项 axK/YE7t  
arrangement 措施；安排；协定 sv#b5,>9  
arrears 欠款 *_HF%JYMZ  
arrears of pay 欠付薪酬 ZXIz.GFy+  
arrears of revenue 逾期未收税款；逾期未收的帐项 I= cayR  
articles of association 组织章程；组织细则；组织章程细则 t8.
3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8.7lc2aX  
ascertainment of profit 确定利润 r029E-  
"Asia Clear" “亚洲结算系统”