[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 sm-RpZ&|  
allotment notice 股份配售通知；配股通知 _dY6Ip%  
allotment of shares 股份分配 g]9!Pi8jn  
allowable 可获宽免；免税的 2
{zFO3i<3  
allowable business loss 可扣除的营业亏损 lH/d#MT  
allowable expenses 可扣税的支出 87zs
V /  
allowance 免税额；津贴；备抵；准备金 xI}h{AF7  
allowance for debts 债项的免税额 9u/
"bj  
allowance for depreciation by wear and tear 耗损折旧免税额 >
ZKE  
allowance for funeral expenses 殡殓费的免税额 *P&ZE   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ( Kh<qAP_n  
allowance for repairs and outgoings 修葺及支出方面的免税额 +Sk;  
allowance to debtor 给债务人的津贴 -.:[a3c?  
alteration of capital 资本更改 H d6g0  
alternate trustee 候补受托人 r{.DRbn  
amalgamation 合并 P?dE\Po7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [1@-F+  
ambit of charges 征税范围；收费范围 k/W$)b:Of`  
amended valuation 经修订的估值 [^B04
x@  
American Commodities Exchange 美国商品交易所 KwOn<0P  
American Express Bank Limited 美国运通银行 F.mS,W]  
American Stock Exchange 美国证券交易所 m98j`t  
amortization 摊销 RQ#g n  
amount due from banks 存放银行同业的款项 CRvUD.D  
amount due from banks abroad 存放海外银行同业的款项 0n+Wv@/  
amount due from holding companies 控股公司欠款 r*<)QP^B~  
amount due from local banks 存放本港银行同业的款项 3!^5a%u   
amount due to banks 银行同业的存款 -crKBy  
amount due to banks abroad 海外银行同业的存款 j"*Z S'0  
amount due to holding companies 控股公司存款 `/JJ\`Pu  
amount due to local banks 本港银行同业的存款 |D%i3@P&ZR  
amount due to outport banks 外埠银行同业的存款 dL'hC#!h  
amount for note issue 发行纸币的款额 't \:@-tQ  
amount of bond 担保契据的款额 oop''6`C%  
amount of consideration 代价款额 Er?Wg09  
amount of contribution 供款数额 L3P_  
amount of indebtedness 负债款额 Rm
1obP  
amount of principal of the loan 贷款本金额 E~]8>U?V  
amount of rates chargeable 应征差饷数额 SlI0p&2,  
amount of share capital 股本额 ;=1]h&S  
amount of sums assured 承保款额
RG|]K t8  
amount of variation 变动幅度 #q40 >)]  
amount of vote 拨款数额 \"c;MK{  
amount payable 应付款额 , /{mRw%  
amount receivable 应收款额 2>0[^ .;"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )Ac+5bs  
analysis 分析 ^?(A|krFg  
ancillary risk 附属风险 ,T?8??bZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 'x BBQP  
annual accounting date 年结日期 e~jw YImA  
annual allowance 每年免税额；年积金；年度津贴；年津 !Gsr* F{.  
annual balance 年度余额 3 <RkUmR  
annual disposable income 每年可动用收入 5FcKY_  
annual estimates 周年预算 -8; ,#  
annual fee 年费 Ha9A5Ao}0  
annual general meeting 周年大会 'h_PJ%  
annual growth rate 年增率；每年增长率 C"_f3[Z  
annual long-term supplement 长期个案每年补助金 J:Uf}!
D  
annual pensionable emolument 可供计算退休金的年薪 h"cLZM:6  
annual report 年报 h7<Z kf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w35r\x +  
annual return 周年报表；周年申报表；每年报税表格 Q3,`'[ F  
Annual Return Rules 《周年报表规则》 M@fUZh  
annual review of consumer prices 每年消费物价回顾 LGZ5py=xb  
annual roll-forward basis 逐年延展方式 ww82)m8  
annual salary 年薪 He="S3XON  
annual statement 年度报表；年度决算表 1ux~d P  
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 >K**SjVG
 
annuitant 年金受益人 dHc38zp  
annuity 年金 K-F@OSK'  
annuity contract 年金合约 9B")/Hz_  
annuity on human life 人寿年金 tJo,^fdfv  
antecedent debt 先前的债项 Rq~\Yf+Pm
 
ante-dated cheque 倒填日期支票 I <`9ANe  
anticipated expenditure 预期开支 p"f=[awp  
anticipated net profit 预期纯利 U .~,Bwb  
anticipated revenue 预期收入 1XQJ#J1/  
anti-inflation measure 反通货膨胀措施 ?#idmb}(  
anti-inflationary stance 反通货膨胀立场 bs$x%CR  
apparent deficit 表面赤字 ik02Q,J  
apparent financial solvency 表面偿债能力 [,)yc/{*  
apparent partner 表面合伙人 ) \Mwv&k1  
application for personal assessment 个人入息课税申请书 IE!fNuR4  
application of fund 资金应用 3 G/#OJ  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 cMOvM0f  
appointed actuary 委任精算师 =A&x d"  
appointed auditor 委任核数师；委任审计师 NKB,D$!~&  
appointed trustee 委任的受托人 j>X;a39|  
appointer 委任人 9H:5XR
 
apportioned pro rata 按比例分摊 0o2o]{rM{2  
apportionment 分配；分摊 GCCmUR9 d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g=.~_&O  
apportionment formula 分摊方程式  c'?4*O  
apportionment of estate duty 遗产税的分摊 4Z>hP]7  
appraisal 估价；评估 2)]C'  
appreciable growth 可观增长 6r"uDV #0  
appreciable impact 显着影响 aZ^P*|_K3  
appreciable increase 可观增长 0:UK)t)3I  
appreciation 增值；升值 i
aO;i1K5U  
appreciation against other currencies 相对其他货币升值 +N1oOcPC>C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5\1Z"?  
appreciation tax 增值税 N+)4]ir>  
appropriation 拨款；拨用；拨付 <r]7xsr  
appropriation account 拨款帐目 CL%?K<um  
Appropriation Bill 拨款法案 9{@#tx  
appropriation-in-aid system 补助拨款办法 &RP!9{F<  
approved assets 核准资产 j(/B f m  
approved basket stock 认可一篮子证券 Q/r0p>  
approved budget 核准预算 i>6SY83B}  
approved charitable donation 认可慈善捐款 (yQ]n91Q,  
approved charitable institution 认可慈善机构 u38FY@U$  
approved currency 核准货币；认可货币 J,;[n*s  
approved estimates 核准预算 3?I^D /K^  
approved estimates of expenditure 核准开支预算 GgkljF@{}  
approved overseas insurer 核准海外保险人 f2Frb  
approved overseas trust company 核准海外信托公司 q+2yp&zF  
approved pooled investment fund 核准汇集投资基金 M"[s5=:Lo
 
approved provident fund scheme 认可公积金计划 iA*Z4FKkT  
approved provision 核准拨款 32jOs|<\  
approved redeemable share 核准可赎回股份 1 Y_e1tgmm  
approved regional stock 认可地区性证券 lQQXV5NV  
approved retirement scheme 认可退休金计划 S W(h%`U  
approved subordinated loan 核准附属贷款 1\1a;Q3W%,  
arbitrage 套戥；套汇；套利 5zG6V2  
arbitrageur 套戥者；套汇者 i$[wgvJIV  
arbitrary amount 临时款项 rm2"pfs  
arrangement 措施；安排；协定 $@d`Kz;  
arrears 欠款 ,?i^i#Wqzg  
arrears of pay 欠付薪酬 F4X/ )$Dk  
arrears of revenue 逾期未收税款；逾期未收的帐项 _.0c~\VA  
articles of association 组织章程；组织细则；组织章程细则 d{+H|$L`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <$Q\vCR  
ascertainment of profit 确定利润 Ib.`2@o&  
"Asia Clear" “亚洲结算系统”