[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 uB
"B{:Kz  
allotment notice 股份配售通知；配股通知 Fy5:|CN  
allotment of shares 股份分配 u|wl;+.  
allowable 可获宽免；免税的 Pxf>=kY  
allowable business loss 可扣除的营业亏损 Rp2h[_>
 
allowable expenses 可扣税的支出 Wy-_}wqHg  
allowance 免税额；津贴；备抵；准备金 4Mg%}/cC  
allowance for debts 债项的免税额 q(~jP0pj%  
allowance for depreciation by wear and tear 耗损折旧免税额 r8YM#dF  
allowance for funeral expenses 殡殓费的免税额 Os[z>H?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3_wR2AU~  
allowance for repairs and outgoings 修葺及支出方面的免税额 392(N(  
allowance to debtor 给债务人的津贴  cRKLyb  
alteration of capital 资本更改 CP9Q|'oJ  
alternate trustee 候补受托人 D,..gsg  
amalgamation 合并 A\S=>[ar-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Sm {Sq  
ambit of charges 征税范围；收费范围 m#WXZr  
amended valuation 经修订的估值 . h)VR 5?j  
American Commodities Exchange 美国商品交易所
3.
dSS  
American Express Bank Limited 美国运通银行 F6~ ;f;  
American Stock Exchange 美国证券交易所 tOVTHx3E]  
amortization 摊销 { =?[:5  
amount due from banks 存放银行同业的款项 pFd{Tdh  
amount due from banks abroad 存放海外银行同业的款项
,k.")  
amount due from holding companies 控股公司欠款 q<.k:v&  
amount due from local banks 存放本港银行同业的款项 S@pdCH, n  
amount due to banks 银行同业的存款 38-kl,Vw  
amount due to banks abroad 海外银行同业的存款 fCu;n%   
amount due to holding companies 控股公司存款 5+{oQs_  
amount due to local banks 本港银行同业的存款 ?i0u)<H  
amount due to outport banks 外埠银行同业的存款 Heqr1btK  
amount for note issue 发行纸币的款额 sE]z.Po=  
amount of bond 担保契据的款额 9E5*%Hu_  
amount of consideration 代价款额 k {{eyC  
amount of contribution 供款数额 /kr|}`# Z  
amount of indebtedness 负债款额 x2fqfrr_]  
amount of principal of the loan 贷款本金额 s w>B  
amount of rates chargeable 应征差饷数额 uUp>N^mmVH  
amount of share capital 股本额 VXk[p  
amount of sums assured 承保款额 IX 6 jb"  
amount of variation 变动幅度 U43U2/^  
amount of vote 拨款数额 (5`(
H.(  
amount payable 应付款额 bhDqRM  
amount receivable 应收款额 <}&J|()  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =_E$* }  
analysis 分析 -h|[8UG^b  
ancillary risk 附属风险 g@O?0 ,+1  
annual account 周年帐目；周年帐目报表；年度决算；年结 WllQM,h  
annual accounting date 年结日期 'Kmf6iK>[  
annual allowance 每年免税额；年积金；年度津贴；年津 KJ&I4CU]^  
annual balance 年度余额 Z
! /_H($  
annual disposable income 每年可动用收入 WUYU\J&q3  
annual estimates 周年预算 pdN8hJ  
annual fee 年费 MsIaMW_
 
annual general meeting 周年大会 SsMs#C8u%  
annual growth rate 年增率；每年增长率 $p P
c}M[h  
annual long-term supplement 长期个案每年补助金 J7WNgl% u  
annual pensionable emolument 可供计算退休金的年薪 .+8#&Uy  
annual report 年报 3`3my=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oP7)  
annual return 周年报表；周年申报表；每年报税表格 '%|Um3);0p  
Annual Return Rules 《周年报表规则》 ;O>zA]Z8r  
annual review of consumer prices 每年消费物价回顾 u9q#L.Ij  
annual roll-forward basis 逐年延展方式 b~ig$!N]  
annual salary 年薪 wE9z@\z]  
annual statement 年度报表；年度决算表 LkF
* $  
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 C.u)2[(  
annuitant 年金受益人 UaXIrBc  
annuity 年金 m(xyEU  
annuity contract 年金合约 o@$pyU8  
annuity on human life 人寿年金 }#Ji"e  
antecedent debt 先前的债项 1'&HmBfcb  
ante-dated cheque 倒填日期支票 /55 3v;l<  
anticipated expenditure 预期开支 {6)H.vpP  
anticipated net profit 预期纯利 [ x.]  
anticipated revenue 预期收入 g("[wqgG  
anti-inflation measure 反通货膨胀措施 /viBJ`-O  
anti-inflationary stance 反通货膨胀立场 KCa@0  
apparent deficit 表面赤字 =`
MQKh,  
apparent financial solvency 表面偿债能力 #="Lr4T  
apparent partner 表面合伙人 g_Y$5ft`  
application for personal assessment 个人入息课税申请书 +*qTZIXj  
application of fund 资金应用 <gvgr4@^yR  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 CC`#2j  
appointed actuary 委任精算师 {9F}2 SJ  
appointed auditor 委任核数师；委任审计师 ucLh|}jJ5  
appointed trustee 委任的受托人 5}9rp
N{y  
appointer 委任人 |ns9ziTDI  
apportioned pro rata 按比例分摊 W-1Ub
|8C  
apportionment 分配；分摊 cE,,9M@^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }v F=XA  
apportionment formula 分摊方程式 zU|'IW &  
apportionment of estate duty 遗产税的分摊 vHymSU/J  
appraisal 估价；评估 bM W}.v!  
appreciable growth 可观增长 ZOJ7^g  
appreciable impact 显着影响 caTKi8  
appreciable increase 可观增长 FSZ :}Q  
appreciation 增值；升值 M}" KAa  
appreciation against other currencies 相对其他货币升值 q"g4fzCD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M~saYJio  
appreciation tax 增值税 w*Ze5j4@ \  
appropriation 拨款；拨用；拨付 n5#9o},oK  
appropriation account 拨款帐目 gyMy;}a  
Appropriation Bill 拨款法案 51s3hX$  
appropriation-in-aid system 补助拨款办法 kkT=g^D9j  
approved assets 核准资产 I'R|B\  
approved basket stock 认可一篮子证券 srU*1jD)  
approved budget 核准预算 n3hlo@gYW  
approved charitable donation 认可慈善捐款 2DBFY1[Pk  
approved charitable institution 认可慈善机构 ]A_A4=[w  
approved currency 核准货币；认可货币 cbx( L8  
approved estimates 核准预算 EhIa31>X  
approved estimates of expenditure 核准开支预算 n]_<6{: U  
approved overseas insurer 核准海外保险人 tjDCfJx*  
approved overseas trust company 核准海外信托公司 Zdu8axK:  
approved pooled investment fund 核准汇集投资基金 (=D^BXtH|  
approved provident fund scheme 认可公积金计划 A
cY!  
approved provision 核准拨款 J35[GZ';D  
approved redeemable share 核准可赎回股份 c~Z\|Y`#B  
approved regional stock 认可地区性证券 rx(z::  
approved retirement scheme 认可退休金计划 B}ASZYpW>  
approved subordinated loan 核准附属贷款 NK(; -~{P  
arbitrage 套戥；套汇；套利 4d @ (>  
arbitrageur 套戥者；套汇者 J*f..:m  
arbitrary amount 临时款项 `SESj)W(y  
arrangement 措施；安排；协定 ].*I Z  
arrears 欠款  gm@%[  
arrears of pay 欠付薪酬 :P\RiaZAT  
arrears of revenue 逾期未收税款；逾期未收的帐项 [JX =
<a)U  
articles of association 组织章程；组织细则；组织章程细则 TSYe~)I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _dw6 C2]P  
ascertainment of profit 确定利润 X7fJ+Cn  
"Asia Clear" “亚洲结算系统”