[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 X(g<rz1J]  
allotment notice 股份配售通知；配股通知 @qg=lt|(F  
allotment of shares 股份分配 PNg,
bcl  
allowable 可获宽免；免税的 fvN2]@:  
allowable business loss 可扣除的营业亏损 vV8y_  
allowable expenses 可扣税的支出 VGq2ITg9eE  
allowance 免税额；津贴；备抵；准备金 b`18y cVME  
allowance for debts 债项的免税额 c1j
gBty  
allowance for depreciation by wear and tear 耗损折旧免税额 oAvL?2  
allowance for funeral expenses 殡殓费的免税额 [$-y8`~(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {.Nt#l  
allowance for repairs and outgoings 修葺及支出方面的免税额 _oe2pL&  
allowance to debtor 给债务人的津贴 |/YT.c%  
alteration of capital 资本更改 :mY(d6#A>  
alternate trustee 候补受托人 \u",bMQF  
amalgamation 合并 0o(/%31]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "sL#)<%  
ambit of charges 征税范围；收费范围 J} %&;uv  
amended valuation 经修订的估值 a2o+tR;H  
American Commodities Exchange 美国商品交易所 <7?MutHM-  
American Express Bank Limited 美国运通银行 k\zNh<^  
American Stock Exchange 美国证券交易所 a;([L8^7$l  
amortization 摊销 /38^N|/Zr  
amount due from banks 存放银行同业的款项 MLId3#Q  
amount due from banks abroad 存放海外银行同业的款项 TpZ)v.w~l7  
amount due from holding companies 控股公司欠款 ?ry`+nx  
amount due from local banks 存放本港银行同业的款项 @ ;rU#  
amount due to banks 银行同业的存款 a?\ Au  
amount due to banks abroad 海外银行同业的存款 hbx
G  
amount due to holding companies 控股公司存款 C
!~&c7  
amount due to local banks 本港银行同业的存款 gQ
,PG  
amount due to outport banks 外埠银行同业的存款 1_XdL?h#o  
amount for note issue 发行纸币的款额 I
9k o*f  
amount of bond 担保契据的款额 S%g`X  
amount of consideration 代价款额 6W#M[0  
amount of contribution 供款数额 Jr 9\j3J{  
amount of indebtedness 负债款额 v:s~Y  
amount of principal of the loan 贷款本金额 F4Z+)'oDr,  
amount of rates chargeable 应征差饷数额 zcP_-q]1  
amount of share capital 股本额 AGS?<6W-  
amount of sums assured 承保款额 /R 2:Js  
amount of variation 变动幅度 <Cn-MOoM  
amount of vote 拨款数额 ewY+a ,t  
amount payable 应付款额 ndW??wiM  
amount receivable 应收款额 dhsQfWg#}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~qc o -b  
analysis 分析 %k5^n0|*  
ancillary risk 附属风险 ~/iE  
annual account 周年帐目；周年帐目报表；年度决算；年结 &*[T
 
annual accounting date 年结日期 VmV/~-<Z  
annual allowance 每年免税额；年积金；年度津贴；年津 8]'qJ;E2  
annual balance 年度余额 ^Shz[=fd  
annual disposable income 每年可动用收入 ]"{K5s7  
annual estimates 周年预算 b!ot%uZZ  
annual fee 年费 97'*Xq  
annual general meeting 周年大会 }\P9$D+  
annual growth rate 年增率；每年增长率 E3;[*ve  
annual long-term supplement 长期个案每年补助金 ~.yt  
annual pensionable emolument 可供计算退休金的年薪 O .m;a_  
annual report 年报 LIirOf~e;!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b2r@vZ]D  
annual return 周年报表；周年申报表；每年报税表格 JX`+b  
Annual Return Rules 《周年报表规则》 OAR#* ~q  
annual review of consumer prices 每年消费物价回顾 =<n+AqJ%  
annual roll-forward basis 逐年延展方式 N3 07lGb  
annual salary 年薪 :W-"UW,  
annual statement 年度报表；年度决算表 $iupzVrro  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 f9X*bEl9;`  
annuitant 年金受益人 !1w=_  
annuity 年金 50Pz+:  
annuity contract 年金合约 @/E5$mX`  
annuity on human life 人寿年金 u])N^AY"sj  
antecedent debt 先前的债项 aQ46e
uth  
ante-dated cheque 倒填日期支票 gGH<%nHW1  
anticipated expenditure 预期开支 /\_0daUx  
anticipated net profit 预期纯利 &0*j n
b  
anticipated revenue 预期收入 ,*}SfCon  
anti-inflation measure 反通货膨胀措施 &v'e;W  
anti-inflationary stance 反通货膨胀立场 PIsMx-i0  
apparent deficit 表面赤字 j%#n}H  
apparent financial solvency 表面偿债能力 W`C2zbC  
apparent partner 表面合伙人 =K-B I  
application for personal assessment 个人入息课税申请书  -
*M/,O  
application of fund 资金应用 g75)&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 E[)`+:G]  
appointed actuary 委任精算师 q}U^H  
appointed auditor 委任核数师；委任审计师 0!eZ&.h?4  
appointed trustee 委任的受托人 Jp=ur)Dj  
appointer 委任人 A8dIL5  
apportioned pro rata 按比例分摊 @K3<K(  
apportionment 分配；分摊 \ %K< S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4b,N"w{v  
apportionment formula 分摊方程式 ggzg,~V  
apportionment of estate duty 遗产税的分摊 ~(~fuDT~O  
appraisal 估价；评估 v\'Eo*4  
appreciable growth 可观增长 R%"wf   
appreciable impact 显着影响 $NWXn,Y'  
appreciable increase 可观增长 7D|g|i
  
appreciation 增值；升值 wm%9>mA %  
appreciation against other currencies 相对其他货币升值 `lRZQ:27X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 KtG|m'\D  
appreciation tax 增值税 V{HP8f91  
appropriation 拨款；拨用；拨付 2$V]XSe  
appropriation account 拨款帐目 f-E]!\Pg  
Appropriation Bill 拨款法案 C1:efa<wV  
appropriation-in-aid system 补助拨款办法 xrFFmQ<_W  
approved assets 核准资产 Q"h/o"-h  
approved basket stock 认可一篮子证券 3<88j&9  
approved budget 核准预算 C{`+h163\  
approved charitable donation 认可慈善捐款 }q^M  
approved charitable institution 认可慈善机构 /U4F\pZl  
approved currency 核准货币；认可货币 d OQU#5  
approved estimates 核准预算 7hlgm7^  
approved estimates of expenditure 核准开支预算 Gc^w,n[E  
approved overseas insurer 核准海外保险人 p-POg%|&<  
approved overseas trust company 核准海外信托公司 \tc4DS  
approved pooled investment fund 核准汇集投资基金 8$xd;+`y'  
approved provident fund scheme 认可公积金计划 K?+iu |$&  
approved provision 核准拨款 |JC/A;ZH  
approved redeemable share 核准可赎回股份 &^=6W3RD  
approved regional stock 认可地区性证券 xc7Wk&{=  
approved retirement scheme 认可退休金计划 sOhQu>gN  
approved subordinated loan 核准附属贷款 s"7wG!yf  
arbitrage 套戥；套汇；套利 dMK|l   
arbitrageur 套戥者；套汇者 0,a\vs%@X  
arbitrary amount 临时款项 _z4c7_H3  
arrangement 措施；安排；协定 Uo>pV9xRG  
arrears 欠款 oJE~dY$Q  
arrears of pay 欠付薪酬 9lbe[w@  
arrears of revenue 逾期未收税款；逾期未收的帐项 )kfj+/  
articles of association 组织章程；组织细则；组织章程细则 hK5BOq!y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4
E/Q+^?  
ascertainment of profit 确定利润 !ba /]A
/  
"Asia Clear" “亚洲结算系统”