[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 _`aR_%Gx  
allotment notice 股份配售通知；配股通知 8 lS($@@{  
allotment of shares 股份分配 5RhF+p4  
allowable 可获宽免；免税的 P>htQ  
allowable business loss 可扣除的营业亏损 9/;{>RL=  
allowable expenses 可扣税的支出 6VR18Y!y  
allowance 免税额；津贴；备抵；准备金 G' Hh{_:  
allowance for debts 债项的免税额 EzP#Mnz^  
allowance for depreciation by wear and tear 耗损折旧免税额 q) _r3   
allowance for funeral expenses 殡殓费的免税额 -Cj_B\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [h", D5  
allowance for repairs and outgoings 修葺及支出方面的免税额 xyV]?~7  
allowance to debtor 给债务人的津贴 =J.EH|  
alteration of capital 资本更改 hDtKnF  
alternate trustee 候补受托人 !GNXt4D  
amalgamation 合并 a/e\vwHLv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [:pl-_.C  
ambit of charges 征税范围；收费范围 C={mi#G[/  
amended valuation 经修订的估值  ^@q#$/z  
American Commodities Exchange 美国商品交易所 QN #)F  
American Express Bank Limited 美国运通银行 twv lQ|  
American Stock Exchange 美国证券交易所 cs5ix"1A  
amortization 摊销 0^iJlR 2  
amount due from banks 存放银行同业的款项 %MNk4UsV  
amount due from banks abroad 存放海外银行同业的款项 ]PVto\B=  
amount due from holding companies 控股公司欠款 sX~45u \  
amount due from local banks 存放本港银行同业的款项 9Z9l:}bO  
amount due to banks 银行同业的存款 J{H?xc o  
amount due to banks abroad 海外银行同业的存款 Z!)f*  
amount due to holding companies 控股公司存款 \*9Ua/H  
amount due to local banks 本港银行同业的存款 |UZOAGiBg  
amount due to outport banks 外埠银行同业的存款 SY8U"Qc;9  
amount for note issue 发行纸币的款额 l'2H4W_+  
amount of bond 担保契据的款额 J" wKRy  
amount of consideration 代价款额  V.fp/jhj  
amount of contribution 供款数额 _=T]PSauI  
amount of indebtedness 负债款额 iE+6UK  
amount of principal of the loan 贷款本金额 -#Jj-t_Fe  
amount of rates chargeable 应征差饷数额 <|Iyt[s  
amount of share capital 股本额 5%qH7[dx  
amount of sums assured 承保款额 aZxO/b^j  
amount of variation 变动幅度 eEie?#Z/6  
amount of vote 拨款数额 N4+g("  
amount payable 应付款额 R}.3|0  
amount receivable 应收款额 QB9A-U<J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3 9yz~  
analysis 分析 t zmETRwG  
ancillary risk 附属风险 L B<UC?e  
annual account 周年帐目；周年帐目报表；年度决算；年结 x {vIT- f  
annual accounting date 年结日期 .hgH9$\  
annual allowance 每年免税额；年积金；年度津贴；年津 64b<0;~  
annual balance 年度余额 m/" J s  
annual disposable income 每年可动用收入 hJ4S3b  
annual estimates 周年预算 Ir>2sTrm  
annual fee 年费 q@w"yz>  
annual general meeting 周年大会 %U:C|  
annual growth rate 年增率；每年增长率 /6smVz@O  
annual long-term supplement 长期个案每年补助金 [^Q&suy  
annual pensionable emolument 可供计算退休金的年薪 V:QdQ;c  
annual report 年报  "YD.=s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 PgTDjEo  
annual return 周年报表；周年申报表；每年报税表格 n8Q* _?Z/  
Annual Return Rules 《周年报表规则》 `_0)
kdu  
annual review of consumer prices 每年消费物价回顾 mMslWe  
annual roll-forward basis 逐年延展方式 K~$35c3M  
annual salary 年薪 J[MVE4&  
annual statement 年度报表；年度决算表 z2ds8-z  
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 >z5Oy  
annuitant 年金受益人 /xF 9:r  
annuity 年金 p^Ag
h  
annuity contract 年金合约 c0SX]4} G  
annuity on human life 人寿年金 @,GjeF]!  
antecedent debt 先前的债项 =_uol8v  
ante-dated cheque 倒填日期支票 a.1`\$]d  
anticipated expenditure 预期开支 |C|:i@c H  
anticipated net profit 预期纯利 G6<HO7\  
anticipated revenue 预期收入 "W3W:vl!  
anti-inflation measure 反通货膨胀措施 #[Z<=i~C  
anti-inflationary stance 反通货膨胀立场 {DSyV:  
apparent deficit 表面赤字 4u7Cm  
apparent financial solvency 表面偿债能力 d~3GV(M  
apparent partner 表面合伙人 M;V&KGZ  
application for personal assessment 个人入息课税申请书 +fkP+RVY  
application of fund 资金应用 G}s;JJax  
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.c $1#
h  
appointed actuary 委任精算师 ` v>
/  
appointed auditor 委任核数师；委任审计师 Z%KL[R}^w;  
appointed trustee 委任的受托人 /^~p~HKtx  
appointer 委任人 ZHb7+  
apportioned pro rata 按比例分摊 aQxe)  
apportionment 分配；分摊 g&q^.7c}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \3L$I-]m  
apportionment formula 分摊方程式 QaIi.*tic  
apportionment of estate duty 遗产税的分摊 CJ0$;et  
appraisal 估价；评估 f>p; siR)  
appreciable growth 可观增长 EgFl="0  
appreciable impact 显着影响  .fbYB,0w  
appreciable increase 可观增长 ]}_p3W "Y9  
appreciation 增值；升值 +BU0 6lLD  
appreciation against other currencies 相对其他货币升值 MkkA{p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uF+);ig  
appreciation tax 增值税 33O)k*g  
appropriation 拨款；拨用；拨付 |G>q:]+AV  
appropriation account 拨款帐目 *h>O W  
Appropriation Bill 拨款法案 bJANZn|H  
appropriation-in-aid system 补助拨款办法 YmZC?x_{M2  
approved assets 核准资产 3Gj(z:)b  
approved basket stock 认可一篮子证券 l.sm~/  
approved budget 核准预算 :fl*w"
"V@  
approved charitable donation 认可慈善捐款 U`:lAG  
approved charitable institution 认可慈善机构 m2jwqx{G  
approved currency 核准货币；认可货币 #W_i{
bdO  
approved estimates 核准预算 XSD"/_xD  
approved estimates of expenditure 核准开支预算 zUe#Wp[  
approved overseas insurer 核准海外保险人 owP6dtd)  
approved overseas trust company 核准海外信托公司 l kI8{  
approved pooled investment fund 核准汇集投资基金 $:qI&)/  
approved provident fund scheme 认可公积金计划 -Mr{+pf  
approved provision 核准拨款 Ma% E&.ed  
approved redeemable share 核准可赎回股份 Ar\IZ_Q  
approved regional stock 认可地区性证券 I|GV :D  
approved retirement scheme 认可退休金计划 u!hq
q^1  
approved subordinated loan 核准附属贷款 kt;}]O2%R  
arbitrage 套戥；套汇；套利 ~3LhcU-  
arbitrageur 套戥者；套汇者 0=3FO}[u
 
arbitrary amount 临时款项 !a. 3OpQ  
arrangement 措施；安排；协定 R~U2/6V  
arrears 欠款 e{c._zr,  
arrears of pay 欠付薪酬 -HO6K)ur  
arrears of revenue 逾期未收税款；逾期未收的帐项 }w;Q^EU  
articles of association 组织章程；组织细则；组织章程细则 U/}AiCdj@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L& +% Wd~  
ascertainment of profit 确定利润  "Nk`RsW  
"Asia Clear" “亚洲结算系统”