[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 9A} *  
allotment notice 股份配售通知；配股通知 `o295eiY(b  
allotment of shares 股份分配 :S_]!'H  
allowable 可获宽免；免税的 % dg[ho  
allowable business loss 可扣除的营业亏损 25-h5$s  
allowable expenses 可扣税的支出  w:QO@  
allowance 免税额；津贴；备抵；准备金 matna  
allowance for debts 债项的免税额 o0f`/ 6o  
allowance for depreciation by wear and tear 耗损折旧免税额
t4G$#~  
allowance for funeral expenses 殡殓费的免税额 y^}uL|=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @v2ko
5  
allowance for repairs and outgoings 修葺及支出方面的免税额 3oMHy5  
allowance to debtor 给债务人的津贴 D_0Vu/v  
alteration of capital 资本更改 C-;w}  
alternate trustee 候补受托人 %kV7 <:y  
amalgamation 合并 G%t>Ll``C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4d4+%5GE  
ambit of charges 征税范围；收费范围 ]lBCK  
amended valuation 经修订的估值 URrx7F98  
American Commodities Exchange 美国商品交易所 [i ~qVn2vT  
American Express Bank Limited 美国运通银行 BDWbWA 6  
American Stock Exchange 美国证券交易所 ]kTxV e  
amortization 摊销 @;P ;i
I  
amount due from banks 存放银行同业的款项 l[ $bn!_e  
amount due from banks abroad 存放海外银行同业的款项 !=, Y =5M,  
amount due from holding companies 控股公司欠款 |oXd4  
amount due from local banks 存放本港银行同业的款项 ][v]Nk  
amount due to banks 银行同业的存款 /}m*|cG/  
amount due to banks abroad 海外银行同业的存款 -HQbvXAS  
amount due to holding companies 控股公司存款 FZj> N(  
amount due to local banks 本港银行同业的存款 2*V[kmD/3  
amount due to outport banks 外埠银行同业的存款 *1<kYrB  
amount for note issue 发行纸币的款额 {ptHk<K:)  
amount of bond 担保契据的款额 ]{\ttb%GX  
amount of consideration 代价款额 %csrNf  
amount of contribution 供款数额 0O>ClE~P  
amount of indebtedness 负债款额 GgG#]a!_f  
amount of principal of the loan 贷款本金额 pLtw|S'4  
amount of rates chargeable 应征差饷数额 +)"Rv%.  
amount of share capital 股本额 3EICdC  
amount of sums assured 承保款额 0zB[seyE  
amount of variation 变动幅度 O. (2  
amount of vote 拨款数额 tj[E!  
amount payable 应付款额 }QE*-GVv]  
amount receivable 应收款额 nwUz}em?O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X&?s:A  
analysis 分析 p|ink):  
ancillary risk 附属风险 /GC&@y0yi  
annual account 周年帐目；周年帐目报表；年度决算；年结 j/d}B
_2  
annual accounting date 年结日期 J4"Fj, FS  
annual allowance 每年免税额；年积金；年度津贴；年津 6~x'~T  
annual balance 年度余额 " L`)^  
annual disposable income 每年可动用收入 JN|6+.GG  
annual estimates 周年预算 S *V}1</L  
annual fee 年费 |2u=3#Jp  
annual general meeting 周年大会 sE6>JaH  
annual growth rate 年增率；每年增长率
F^NK"<tW  
annual long-term supplement 长期个案每年补助金 )_=2lu3%{  
annual pensionable emolument 可供计算退休金的年薪 nOGTeKjEJ  
annual report 年报 jfY7ich  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /q]rA  
annual return 周年报表；周年申报表；每年报税表格 fx{8ERo  
Annual Return Rules 《周年报表规则》 p2i?)+z  
annual review of consumer prices 每年消费物价回顾 yQD>7%x  
annual roll-forward basis 逐年延展方式 Z)#UCoK!c  
annual salary 年薪 0B]q /G(  
annual statement 年度报表；年度决算表 *{
DTxEy  
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 0+*NHiH  
annuitant 年金受益人 0- )K_JV  
annuity 年金 xf]K  
annuity contract 年金合约 GBbnR:hM  
annuity on human life 人寿年金 a4__1N^Qj  
antecedent debt 先前的债项 o3fc-  
ante-dated cheque 倒填日期支票 +O.-o/  
anticipated expenditure 预期开支 "0P`=n  
anticipated net profit 预期纯利 ){5Nod{}a  
anticipated revenue 预期收入 LKu\Mh|  
anti-inflation measure 反通货膨胀措施 AAevN3a#nI  
anti-inflationary stance 反通货膨胀立场 eyCZ[SC  
apparent deficit 表面赤字 >CqzC8JF  
apparent financial solvency 表面偿债能力 MIrx,d  
apparent partner 表面合伙人
qUkMNo3  
application for personal assessment 个人入息课税申请书 =1l6(pJ  
application of fund 资金应用 "d_wu#fO)  
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 >%j%Mj@8q|  
appointed actuary 委任精算师 ,t wx4r^  
appointed auditor 委任核数师；委任审计师 `r`8N6NQ&]  
appointed trustee 委任的受托人 {ar qcILr  
appointer 委任人 4N,mcV  
apportioned pro rata 按比例分摊 uw} Rr7q  
apportionment 分配；分摊 MEiP&=gX!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lir=0oq<  
apportionment formula 分摊方程式 Pb#M7=J/  
apportionment of estate duty 遗产税的分摊 ^}_Ka//k  
appraisal 估价；评估 >.iF,[.[F<  
appreciable growth 可观增长 ~|V^IJZ22  
appreciable impact 显着影响 Wh)D_  
appreciable increase 可观增长 hy5[ L`B  
appreciation 增值；升值 -b(DPte  
appreciation against other currencies 相对其他货币升值 08`|C)Z!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P=QxfX0B  
appreciation tax 增值税 2*|T)OA`m,  
appropriation 拨款；拨用；拨付 cuhp4!!  
appropriation account 拨款帐目 zfeT>S+  
Appropriation Bill 拨款法案 {{?g%mQ6  
appropriation-in-aid system 补助拨款办法 hJb2y`,q  
approved assets 核准资产 FE~D:)Xj'?  
approved basket stock 认可一篮子证券 $.SBW=^V  
approved budget 核准预算 Ttluh *  
approved charitable donation 认可慈善捐款 L8VOiK=,  
approved charitable institution 认可慈善机构 ZSC*{dD$E  
approved currency 核准货币；认可货币 C$OVN$lL`8  
approved estimates 核准预算 ZEP?~zV\A  
approved estimates of expenditure 核准开支预算 k{}> *pCU  
approved overseas insurer 核准海外保险人 oJ74Mra  
approved overseas trust company 核准海外信托公司 @rTB&>`  
approved pooled investment fund 核准汇集投资基金 ~dYCY_a  
approved provident fund scheme 认可公积金计划 /Nf{;G!kg  
approved provision 核准拨款 }aZuCe_  
approved redeemable share 核准可赎回股份 O$,Fga  
approved regional stock 认可地区性证券 va6Fp2n<1*  
approved retirement scheme 认可退休金计划 4ax{Chn  
approved subordinated loan 核准附属贷款 -50DGA,K6  
arbitrage 套戥；套汇；套利 j9p6rD  
arbitrageur 套戥者；套汇者 ;M:AcQZ|_  
arbitrary amount 临时款项 D}_.D=)  
arrangement 措施；安排；协定 ^#9385  
arrears 欠款 T8XrmR&?PX  
arrears of pay 欠付薪酬 ge~@}&#iO@  
arrears of revenue 逾期未收税款；逾期未收的帐项 IiU>VLa  
articles of association 组织章程；组织细则；组织章程细则 [jMN* p?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xE/?ncTK^  
ascertainment of profit 确定利润 XUqorE  
"Asia Clear" “亚洲结算系统”