[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  %)pP[[h  
allotment notice 股份配售通知；配股通知 hZ!oRWIU%G  
allotment of shares 股份分配 aQ&uC )w  
allowable 可获宽免；免税的 {J{1`@  
allowable business loss 可扣除的营业亏损 xFOBF")  
allowable expenses 可扣税的支出 3Q",9(D  
allowance 免税额；津贴；备抵；准备金 Lj
4&_ b9  
allowance for debts 债项的免税额 j5zFDh 1(  
allowance for depreciation by wear and tear 耗损折旧免税额 PJCnud F  
allowance for funeral expenses 殡殓费的免税额 `"B^{o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ; VBpp<  
allowance for repairs and outgoings 修葺及支出方面的免税额 Te+^J8  
allowance to debtor 给债务人的津贴 J= ):+F=  
alteration of capital 资本更改 =qw&dwIQ  
alternate trustee 候补受托人
vEF= e  
amalgamation 合并 Y:wF5pp;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K<#-"Xe;  
ambit of charges 征税范围；收费范围  *.8JP  
amended valuation 经修订的估值 IK3qE!,&U  
American Commodities Exchange 美国商品交易所 :.DI_XN`  
American Express Bank Limited 美国运通银行 JPLI @zX^  
American Stock Exchange 美国证券交易所 zHV|-R  
amortization 摊销 2\5cjdy  
amount due from banks 存放银行同业的款项 B3Mx,uXT\  
amount due from banks abroad 存放海外银行同业的款项 0rcjorWI
 
amount due from holding companies 控股公司欠款 0vDg8i\  
amount due from local banks 存放本港银行同业的款项 va^0JfQ  
amount due to banks 银行同业的存款 h`lmC]X_  
amount due to banks abroad 海外银行同业的存款 %bXsGPB  
amount due to holding companies 控股公司存款 +5-]iKh  
amount due to local banks 本港银行同业的存款 b{BaQ>.(`  
amount due to outport banks 外埠银行同业的存款 u%xDsTDP  
amount for note issue 发行纸币的款额 YxJ`-6  
amount of bond 担保契据的款额 [.a;L">  
amount of consideration 代价款额 M\dO({o  
amount of contribution 供款数额 E`t
Qe5K  
amount of indebtedness 负债款额 N#UXP5
C(  
amount of principal of the loan 贷款本金额 PRwu  
amount of rates chargeable 应征差饷数额 ge$LIsE8  
amount of share capital 股本额 { UOhVJy  
amount of sums assured 承保款额 awFhz 6   
amount of variation 变动幅度 =5Wp
&SM6  
amount of vote 拨款数额 Mb/L~gd"  
amount payable 应付款额 7 W{~f?Sh  
amount receivable 应收款额 a1|c2kT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UQ~4c,  
analysis 分析 /$Z m~Mp  
ancillary risk 附属风险 2m\m/O  
annual account 周年帐目；周年帐目报表；年度决算；年结 7b46t2W<  
annual accounting date 年结日期 H<Hrwy~  
annual allowance 每年免税额；年积金；年度津贴；年津 wLUF v(&C  
annual balance 年度余额 UWw}!1  
annual disposable income 每年可动用收入 U@?6*,b(.  
annual estimates 周年预算 <m0{'xw  
annual fee 年费 uB;_vC  
annual general meeting 周年大会 # kEOKmO  
annual growth rate 年增率；每年增长率 E=kw)<X2  
annual long-term supplement 长期个案每年补助金 T(V8;!  
annual pensionable emolument 可供计算退休金的年薪 Q&PB]D{  
annual report 年报 &bLC(e]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 87<9V.s2  
annual return 周年报表；周年申报表；每年报税表格 5oJ Dux }  
Annual Return Rules 《周年报表规则》 O3Uh+gKQ  
annual review of consumer prices 每年消费物价回顾 qg4fR'
i  
annual roll-forward basis 逐年延展方式 On &L#pf  
annual salary 年薪 qm'b'!gq~  
annual statement 年度报表；年度决算表 _q)!B,y-/N  
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 ?'wsIH]m  
annuitant 年金受益人 VgMP^&/gZ  
annuity 年金 q{E"pyt36R  
annuity contract 年金合约 'gDe3@ci!  
annuity on human life 人寿年金 j#VIHCz lr  
antecedent debt 先前的债项 .*!#98pT  
ante-dated cheque 倒填日期支票 g~!$i`_b  
anticipated expenditure 预期开支 QrC/ssf}  
anticipated net profit 预期纯利 $KX[Zu%  
anticipated revenue 预期收入 A,BEKjR~J  
anti-inflation measure 反通货膨胀措施 kaQ2
A  
anti-inflationary stance 反通货膨胀立场 mM5|K@0|  
apparent deficit 表面赤字 /C$ xH@bb  
apparent financial solvency 表面偿债能力 J>%t<xYf4  
apparent partner 表面合伙人 MCU9O  
application for personal assessment 个人入息课税申请书 7Ms90oE/c  
application of fund 资金应用 ^PqMi:htc  
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 v"RiPHLT  
appointed actuary 委任精算师 $"8d:N?I[  
appointed auditor 委任核数师；委任审计师 qVBL>9O*.  
appointed trustee 委任的受托人 :<GfETIs  
appointer 委任人 L2fVLKH  
apportioned pro rata 按比例分摊 S;=_;&68?  
apportionment 分配；分摊 w!`Umll2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 RtC'v";6  
apportionment formula 分摊方程式 ^VI,C|  
apportionment of estate duty 遗产税的分摊 -;pOh;WG  
appraisal 估价；评估 #s2B%X  
appreciable growth 可观增长 2
\0Oji\6  
appreciable impact 显着影响 a2yE
:16o6  
appreciable increase 可观增长 Q\9K2=4  
appreciation 增值；升值 |s=`w8p  
appreciation against other currencies 相对其他货币升值 Y)M8zi>b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hCC}d0gf`n  
appreciation tax 增值税 Rri`dmH   
appropriation 拨款；拨用；拨付 i8~r  
appropriation account 拨款帐目 J :S'uxM  
Appropriation Bill 拨款法案 Np2ci~"<
.  
appropriation-in-aid system 补助拨款办法 y ~AmG~  
approved assets 核准资产 ~R.dPUr  
approved basket stock 认可一篮子证券 zOGR+Gq_Z  
approved budget 核准预算 T?npQA07=  
approved charitable donation 认可慈善捐款 ?`AGF%zp  
approved charitable institution 认可慈善机构 SRL-Z&M  
approved currency 核准货币；认可货币 fbC~WV#  
approved estimates 核准预算 q*8lnk  
approved estimates of expenditure 核准开支预算 {/}^D-  
approved overseas insurer 核准海外保险人 r{[OJc!  
approved overseas trust company 核准海外信托公司 !>g:Si"  
approved pooled investment fund 核准汇集投资基金 `ZGcgO<c\  
approved provident fund scheme 认可公积金计划 x(~<tX~  
approved provision 核准拨款
OW`STp!  
approved redeemable share 核准可赎回股份 -MfQ&U  
approved regional stock 认可地区性证券 {gU&%j  
approved retirement scheme 认可退休金计划 =u|~ <zQw  
approved subordinated loan 核准附属贷款 MFwO9"<A  
arbitrage 套戥；套汇；套利 X9XI;c;b-
 
arbitrageur 套戥者；套汇者 KQmZ#W%2m  
arbitrary amount 临时款项 IOEM[zhb$  
arrangement 措施；安排；协定 `# ^0cW  
arrears 欠款 =+oZtP-+o  
arrears of pay 欠付薪酬 gx;O6S{  
arrears of revenue 逾期未收税款；逾期未收的帐项 C2/}d? bki  
articles of association 组织章程；组织细则；组织章程细则 ]J@/p:S
>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /Ox)|)l  
ascertainment of profit 确定利润 : F9|&q-W,  
"Asia Clear" “亚洲结算系统”