[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 3[{RH*nHD  
allotment notice 股份配售通知；配股通知 b;;mhu  
allotment of shares 股份分配 <Pn]{N  
allowable 可获宽免；免税的 TKH!,Ow9A  
allowable business loss 可扣除的营业亏损 simD<&p  
allowable expenses 可扣税的支出 s2Rg-:7  
allowance 免税额；津贴；备抵；准备金 iVaCXXf'  
allowance for debts 债项的免税额 W^e"()d/Z  
allowance for depreciation by wear and tear 耗损折旧免税额 ;9&#Sb/  
allowance for funeral expenses 殡殓费的免税额 3* (w=;y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 XfZ^,'z   
allowance for repairs and outgoings 修葺及支出方面的免税额 OK]_.v}  
allowance to debtor 给债务人的津贴 QH5[}zs8  
alteration of capital 资本更改 )swu~Wb}U@  
alternate trustee 候补受托人 V|\dnVQ'-%  
amalgamation 合并 uD=FTx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f aIHm
U  
ambit of charges 征税范围；收费范围 [z[<onFIq  
amended valuation 经修订的估值 5jNDr`pnu  
American Commodities Exchange 美国商品交易所 \8^c"%v,:  
American Express Bank Limited 美国运通银行 #@UzOQ>  
American Stock Exchange 美国证券交易所 9 $&$Fe  
amortization 摊销 :aHLr[%Mz  
amount due from banks 存放银行同业的款项 )JsmzGC0  
amount due from banks abroad 存放海外银行同业的款项 L,\wB7t  
amount due from holding companies 控股公司欠款 b# |  
amount due from local banks 存放本港银行同业的款项 ^]zC~LfG  
amount due to banks 银行同业的存款 -dyN Ah?=  
amount due to banks abroad 海外银行同业的存款 FW@( MIH  
amount due to holding companies 控股公司存款 VN/v]  
amount due to local banks 本港银行同业的存款 h uIvXl  
amount due to outport banks 外埠银行同业的存款 lKSd]:3Xm  
amount for note issue 发行纸币的款额 y_ :~  
amount of bond 担保契据的款额 ,9.-A-Yw  
amount of consideration 代价款额 =O o4O CF2  
amount of contribution 供款数额 0ZAT;eaB  
amount of indebtedness 负债款额 DG-XX.:z  
amount of principal of the loan 贷款本金额 H&*KpOL  
amount of rates chargeable 应征差饷数额 ExxD w_VGT  
amount of share capital 股本额 o+0x1Ct3P  
amount of sums assured 承保款额  NsN =0ff  
amount of variation 变动幅度 "i^< H  
amount of vote 拨款数额 V48o+O  
amount payable 应付款额 oMeI
Xb)z  
amount receivable 应收款额 #a+*u?jnnL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #qDMUN*i  
analysis 分析 "CTK%be{q/  
ancillary risk 附属风险 *=b36M  
annual account 周年帐目；周年帐目报表；年度决算；年结 G~X93J  
annual accounting date 年结日期 iXPe  
annual allowance 每年免税额；年积金；年度津贴；年津 lF#p1H>\  
annual balance 年度余额 !mIr_d2"  
annual disposable income 每年可动用收入 vPce6 Cl*  
annual estimates 周年预算 / 'QfLW>6  
annual fee 年费 Oe)B.{;Ph  
annual general meeting 周年大会 6k
+4R<  
annual growth rate 年增率；每年增长率 P*:9u>  
annual long-term supplement 长期个案每年补助金 De`p@`+<#~  
annual pensionable emolument 可供计算退休金的年薪 We)l_>G  
annual report 年报 y!u=]BE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 x_oiPu.V  
annual return 周年报表；周年申报表；每年报税表格 [k{2)g  
Annual Return Rules 《周年报表规则》 :G[6c5j|V  
annual review of consumer prices 每年消费物价回顾 3aUWQP2  
annual roll-forward basis 逐年延展方式 4S1\5C9  
annual salary 年薪 |PxTm  
annual statement 年度报表；年度决算表 (T|q]29  
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 tDQuimYu7  
annuitant 年金受益人 .^!<cFkCE  
annuity 年金 |w+N(wcJ  
annuity contract 年金合约 (RU\a]Ry  
annuity on human life 人寿年金 ?F"mZu  
antecedent debt 先前的债项 x2h5,.K  
ante-dated cheque 倒填日期支票 cnr
aNq1  
anticipated expenditure 预期开支 M]7>Ar'zsG  
anticipated net profit 预期纯利 EWC
{896,  
anticipated revenue 预期收入 M37GQvo   
anti-inflation measure 反通货膨胀措施 ;"w?@ELE  
anti-inflationary stance 反通货膨胀立场 =;(y5c  
apparent deficit 表面赤字 \(`8ng]vs  
apparent financial solvency 表面偿债能力 .I%`yhCW  
apparent partner 表面合伙人 W|CZA  
application for personal assessment 个人入息课税申请书 ?:DUsg  
application of fund 资金应用  /C   
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 t.pn07$  
appointed actuary 委任精算师
Ku`u%5<  
appointed auditor 委任核数师；委任审计师 n^iq?u  
appointed trustee 委任的受托人 W)jtTC7  
appointer 委任人 lPZYd8  
apportioned pro rata 按比例分摊 wAKm]?zB>  
apportionment 分配；分摊 ~-f"&@){,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f!Mx +ky  
apportionment formula 分摊方程式 EECuJ+
T  
apportionment of estate duty 遗产税的分摊 d#1yVdqR
l  
appraisal 估价；评估 *;: dJXR  
appreciable growth 可观增长 v%@) I_6[P  
appreciable impact 显着影响 2Y~nU(  
appreciable increase 可观增长 YhQ%S}  
appreciation 增值；升值 CmxQb,Uls  
appreciation against other currencies 相对其他货币升值 s8.SEk|pB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2(AuhZ>  
appreciation tax 增值税 <7 xX/Z}M  
appropriation 拨款；拨用；拨付 )skz_a}]8  
appropriation account 拨款帐目 6~^ M
<E  
Appropriation Bill 拨款法案 :5[1Iepdn  
appropriation-in-aid system 补助拨款办法 ?egZkg=U  
approved assets 核准资产 -?p4"[
 
approved basket stock 认可一篮子证券 <O0
.q.  
approved budget 核准预算 Ctx`b[&KXX  
approved charitable donation 认可慈善捐款 mqK}yK^P]  
approved charitable institution 认可慈善机构 fM`.v+  
approved currency 核准货币；认可货币 YkSHJ{>  
approved estimates 核准预算 RXRoMg!-P  
approved estimates of expenditure 核准开支预算 26ae|2?  
approved overseas insurer 核准海外保险人 Sjp
]TWj  
approved overseas trust company 核准海外信托公司 \
:4SN&I~  
approved pooled investment fund 核准汇集投资基金 (vFO'jtcB-  
approved provident fund scheme 认可公积金计划 v>/_U  
approved provision 核准拨款 y.$Ae1a=  
approved redeemable share 核准可赎回股份 K05U>151  
approved regional stock 认可地区性证券 a4&Aw7"X  
approved retirement scheme 认可退休金计划
hsHbT^Qm  
approved subordinated loan 核准附属贷款 fS$;~@p  
arbitrage 套戥；套汇；套利 [`kk<$=,&  
arbitrageur 套戥者；套汇者 $38)_{  
arbitrary amount 临时款项 l5/gM[0_ 7  
arrangement 措施；安排；协定 0.[t
EnLZ  
arrears 欠款 SQDfDrYP  
arrears of pay 欠付薪酬 8d7 NESYl  
arrears of revenue 逾期未收税款；逾期未收的帐项 G%ZP`  
articles of association 组织章程；组织细则；组织章程细则 Y94S!TbB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X?U'GLm  
ascertainment of profit 确定利润 =O
3)tm;  
"Asia Clear" “亚洲结算系统”