[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 f. FYR|%tq  
allotment notice 股份配售通知；配股通知 |1b
_3?e  
allotment of shares 股份分配 ]3g?hM6  
allowable 可获宽免；免税的 9'{}!-(xR  
allowable business loss 可扣除的营业亏损 #B:hPZM1  
allowable expenses 可扣税的支出 'g$(QvGF9  
allowance 免税额；津贴；备抵；准备金 czm&~n6$  
allowance for debts 债项的免税额 o>7 ts&rk  
allowance for depreciation by wear and tear 耗损折旧免税额 tI7:5Cm  
allowance for funeral expenses 殡殓费的免税额 :cGt#d6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R,|d `)T  
allowance for repairs and outgoings 修葺及支出方面的免税额 rFC" Jx  
allowance to debtor 给债务人的津贴 xfb]b2  
alteration of capital 资本更改 G.(mp<-  
alternate trustee 候补受托人 |7X:TfJ  
amalgamation 合并 LE*h9((  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zxf"87
se  
ambit of charges 征税范围；收费范围 7oq[38zB  
amended valuation 经修订的估值 ox%9Ph  
American Commodities Exchange 美国商品交易所 h=(DX5:A  
American Express Bank Limited 美国运通银行 s1e:v+B]  
American Stock Exchange 美国证券交易所 :PtF+{N>  
amortization 摊销 7{I h_.#  
amount due from banks 存放银行同业的款项 R1& [S/  
amount due from banks abroad 存放海外银行同业的款项 }S3qBQTYL  
amount due from holding companies 控股公司欠款 ]ut5S>,"  
amount due from local banks 存放本港银行同业的款项 ~M\I;8ne  
amount due to banks 银行同业的存款 ~i21%$  
amount due to banks abroad 海外银行同业的存款 F$^
Su<w5l  
amount due to holding companies 控股公司存款 CT1ja.\;  
amount due to local banks 本港银行同业的存款 gS:A'@&  
amount due to outport banks 外埠银行同业的存款 qQ0cJIISb\  
amount for note issue 发行纸币的款额 C&6IU8l\  
amount of bond 担保契据的款额 6$ Gep  
amount of consideration 代价款额 Z7RiPSdxp  
amount of contribution 供款数额 +
3&zN(  
amount of indebtedness 负债款额 Q4*fc^?u  
amount of principal of the loan 贷款本金额 VMCLHpSfW  
amount of rates chargeable 应征差饷数额 i:Zm*+Gi  
amount of share capital 股本额 )=-0M9e.{  
amount of sums assured 承保款额 #(1j#\  
amount of variation 变动幅度 I(9R~q  
amount of vote 拨款数额 fgBM_c&9T  
amount payable 应付款额 OX"j#  
amount receivable 应收款额 >P/][MT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5ux`U{`m  
analysis 分析 >5j<4ShW  
ancillary risk 附属风险 k<cgO[m  
annual account 周年帐目；周年帐目报表；年度决算；年结 3q`)*  
annual accounting date 年结日期 8P"_#M?!  
annual allowance 每年免税额；年积金；年度津贴；年津 8X I?  
annual balance 年度余额 V=lfl1Ev0J  
annual disposable income 每年可动用收入 5*0y7K/D  
annual estimates 周年预算 ;L,mBQB?0b  
annual fee 年费 <a[Yk 2
 
annual general meeting 周年大会 =&},;VOh  
annual growth rate 年增率；每年增长率 j~FD{%4N  
annual long-term supplement 长期个案每年补助金 gl]E_%tH  
annual pensionable emolument 可供计算退休金的年薪 J@OB`2?Zv  
annual report 年报 @c~)W8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h(F<h_  
annual return 周年报表；周年申报表；每年报税表格 8@PX7!9  
Annual Return Rules 《周年报表规则》 5r?m&28X  
annual review of consumer prices 每年消费物价回顾 [Tnsr(Z  
annual roll-forward basis 逐年延展方式 5bA)j!#)|X  
annual salary 年薪 efD)S92  
annual statement 年度报表；年度决算表 JKX_q&bUw  
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 fPR$kch  
annuitant 年金受益人 rvyrxw%[  
annuity 年金  CT\;xt,S  
annuity contract 年金合约 0v]?6wX  
annuity on human life 人寿年金 meCC?YAB  
antecedent debt 先前的债项 Z(ZiFPx2Z  
ante-dated cheque 倒填日期支票 '}rRzD:  
anticipated expenditure 预期开支 _$p$")  
anticipated net profit 预期纯利 NBF MN%  
anticipated revenue 预期收入 OKHX)"j\\  
anti-inflation measure 反通货膨胀措施 I(S)n+E  
anti-inflationary stance 反通货膨胀立场 W;1|+6x  
apparent deficit 表面赤字 2QNNp:`6  
apparent financial solvency 表面偿债能力 MgC:b-&5_  
apparent partner 表面合伙人 u-1;'a  
application for personal assessment 个人入息课税申请书 jM&r{^(  
application of fund 资金应用 5P .qXA"D  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ZlHDi!T  
appointed actuary 委任精算师 RI
D]pek  
appointed auditor 委任核数师；委任审计师 Uh'#izm[l  
appointed trustee 委任的受托人 C_ \q?>  
appointer 委任人
`juLQH  
apportioned pro rata 按比例分摊 )~V4+*<  
apportionment 分配；分摊 &h~Xq^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 St<mDTi  
apportionment formula 分摊方程式 a"av#Y  
apportionment of estate duty 遗产税的分摊 m{7^EF  
appraisal 估价；评估 0oh]61gC  
appreciable growth 可观增长 #eN{!Niy&U  
appreciable impact 显着影响 U#n#7G6fRp  
appreciable increase 可观增长 s!9dQ.  
appreciation 增值；升值 1. D-FPK  
appreciation against other currencies 相对其他货币升值 ~Xlrvb}LP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2Sq_Tw3^  
appreciation tax 增值税 zd_HxYrN  
appropriation 拨款；拨用；拨付 "/]| Hhc{  
appropriation account 拨款帐目 QW_agm  
Appropriation Bill 拨款法案 &vovA} F  
appropriation-in-aid system 补助拨款办法 f,z P*  
approved assets 核准资产 IG?'zppjd6  
approved basket stock 认可一篮子证券 Fxc)}i`   
approved budget 核准预算 TrdZJ21#M  
approved charitable donation 认可慈善捐款 !m(4F(!"h  
approved charitable institution 认可慈善机构 \*\R1_+  
approved currency 核准货币；认可货币 Jd,) a#<j  
approved estimates 核准预算 efG6v  
approved estimates of expenditure 核准开支预算 +m}Pmi$  
approved overseas insurer 核准海外保险人 ez3Z3t`  
approved overseas trust company 核准海外信托公司 .d?%;2*{q  
approved pooled investment fund 核准汇集投资基金 E(Rh#+]Y5  
approved provident fund scheme 认可公积金计划 y{9~
&r  
approved provision 核准拨款 [~\PQYm'  
approved redeemable share 核准可赎回股份 muW!xY  
approved regional stock 认可地区性证券 aS}1Q?cU  
approved retirement scheme 认可退休金计划 0e[d=)XG  
approved subordinated loan 核准附属贷款 8SmnMt  
arbitrage 套戥；套汇；套利
(]*H[)F/  
arbitrageur 套戥者；套汇者 'O6]0l  
arbitrary amount 临时款项 Sb".]>^  
arrangement 措施；安排；协定 39 Y(!q  
arrears 欠款 |K YEK|  
arrears of pay 欠付薪酬 zciCcrJ  
arrears of revenue 逾期未收税款；逾期未收的帐项 I =Wc&1g  
articles of association 组织章程；组织细则；组织章程细则 ZAuWx@}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 h5kPn~  
ascertainment of profit 确定利润 qEUT90  
"Asia Clear" “亚洲结算系统”