[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 ?"zY"*>4  
allotment notice 股份配售通知；配股通知 `9)t[7  
allotment of shares 股份分配 |A cRIq  
allowable 可获宽免；免税的 NG  
allowable business loss 可扣除的营业亏损 }| J79s2M  
allowable expenses 可扣税的支出 70f Klp  
allowance 免税额；津贴；备抵；准备金 G2t;DN(  
allowance for debts 债项的免税额 2kdC]|H2?  
allowance for depreciation by wear and tear 耗损折旧免税额 5m?8yT}  
allowance for funeral expenses 殡殓费的免税额 A;/-u<f  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <Ard7UT  
allowance for repairs and outgoings 修葺及支出方面的免税额 +<xQM h8  
allowance to debtor 给债务人的津贴 \"CZI<=TB  
alteration of capital 资本更改 *c%oN |  
alternate trustee 候补受托人 $ "E).j  
amalgamation 合并 IX*
idcxR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #+$G=pS'v  
ambit of charges 征税范围；收费范围 Jd5:{{Lb  
amended valuation 经修订的估值 0$7s^?G0  
American Commodities Exchange 美国商品交易所 dDm):Z*`b  
American Express Bank Limited 美国运通银行 yHHt(GM|o  
American Stock Exchange 美国证券交易所 ]l'Y'z,}  
amortization 摊销 q4}PM[K?=\  
amount due from banks 存放银行同业的款项 {?J/c{=/P  
amount due from banks abroad 存放海外银行同业的款项 .A-]_98Z  
amount due from holding companies 控股公司欠款 usEwm,b)  
amount due from local banks 存放本港银行同业的款项 t 5'V6n
v  
amount due to banks 银行同业的存款 /e]'u&a  
amount due to banks abroad 海外银行同业的存款 ({JHZ6uZ  
amount due to holding companies 控股公司存款 @J5Jpt*IE  
amount due to local banks 本港银行同业的存款 TF 
'U  
amount due to outport banks 外埠银行同业的存款 ^ <Pq,u%k  
amount for note issue 发行纸币的款额 ,0 E{h}(  
amount of bond 担保契据的款额 A5i:x$ww  
amount of consideration 代价款额 s<9RKfm  
amount of contribution 供款数额 GN!qyT  
amount of indebtedness 负债款额 (9<guv  
amount of principal of the loan 贷款本金额 K_2|_MLlZ  
amount of rates chargeable 应征差饷数额 :>TEDy~O%  
amount of share capital 股本额 |1ST=O7.LH  
amount of sums assured 承保款额 IkrF/$r  
amount of variation 变动幅度 FXzFHU/dP  
amount of vote 拨款数额 :WSDf VX  
amount payable 应付款额 td4[[ /  
amount receivable 应收款额 AJSx%?h:6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RRGWC$>?  
analysis 分析 V5GW:QT  
ancillary risk 附属风险 &g.@u~SI1  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ee@4 %/v  
annual accounting date 年结日期 %I-+Ead0i  
annual allowance 每年免税额；年积金；年度津贴；年津 "y_#7K  
annual balance 年度余额 '=1KVE^Fk  
annual disposable income 每年可动用收入 'v\L @"  
annual estimates 周年预算 =QK$0r]c'k  
annual fee 年费 m;D- u>o  
annual general meeting 周年大会 e .@uhB.  
annual growth rate 年增率；每年增长率 H}H7lO  
annual long-term supplement 长期个案每年补助金 c%[#~;E  
annual pensionable emolument 可供计算退休金的年薪 9*E7}b,  
annual report 年报 *P 3V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /}Lt,9  
annual return 周年报表；周年申报表；每年报税表格 81hbk((  
Annual Return Rules 《周年报表规则》 -s|}Rh?Y  
annual review of consumer prices 每年消费物价回顾 B*~5)}1op  
annual roll-forward basis 逐年延展方式 +,yK;^b  
annual salary 年薪 /Nr*`l  
annual statement 年度报表；年度决算表 OvUI@,Ef  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?gPKcjgoH!  
annuitant 年金受益人
1fo
 U  
annuity 年金 K =wBpLB  
annuity contract 年金合约 &BtK($  
annuity on human life 人寿年金
^{xeij/  
antecedent debt 先前的债项 Pl<;[cB  
ante-dated cheque 倒填日期支票 ,oNOC3U  
anticipated expenditure 预期开支 +<}0|Xl&  
anticipated net profit 预期纯利 9elga"4:'  
anticipated revenue 预期收入 YKbaf(K)9  
anti-inflation measure 反通货膨胀措施 !<UJ6 t}  
anti-inflationary stance 反通货膨胀立场 !^v5-xO?rP  
apparent deficit 表面赤字 l#lF +Q;  
apparent financial solvency 表面偿债能力 GEEW?8  
apparent partner 表面合伙人 = <j"M85.  
application for personal assessment 个人入息课税申请书 ;U<rc'qE  
application of fund 资金应用 bJYda)  
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 f8SL3+v  
appointed actuary 委任精算师 etoo #h"]1  
appointed auditor 委任核数师；委任审计师 M.nvB)  
appointed trustee 委任的受托人
i~3u>CT  
appointer 委任人 !q-f9E4`  
apportioned pro rata 按比例分摊 pSm $FBW h  
apportionment 分配；分摊 ?%VI{[y#>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 70l
fb`  
apportionment formula 分摊方程式 "Tm[t?FMbe  
apportionment of estate duty 遗产税的分摊 TLd`1Ac  
appraisal 估价；评估 <H
0R&l\  
appreciable growth 可观增长 `60gFVu  
appreciable impact 显着影响 <\0vR20/  
appreciable increase 可观增长 r1<F  
appreciation 增值；升值 4J?t_)  
appreciation against other currencies 相对其他货币升值 -tnQCwq#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _DrJVC~6@  
appreciation tax 增值税 FSRm|  
appropriation 拨款；拨用；拨付 <BO)E(  
appropriation account 拨款帐目 ~GuMlV8  
Appropriation Bill 拨款法案 "+zCS|   
appropriation-in-aid system 补助拨款办法 gtYAHi  
approved assets 核准资产 l^d[EL+  
approved basket stock 认可一篮子证券 *=
fr8  
approved budget 核准预算 RZe'Kw -  
approved charitable donation 认可慈善捐款 DAwqo.m  
approved charitable institution 认可慈善机构  49d@!  
approved currency 核准货币；认可货币 h?-#9<A  
approved estimates 核准预算 u
Nn[[LS  
approved estimates of expenditure 核准开支预算 6G}+gqbX  
approved overseas insurer 核准海外保险人 h(qQsxIOhS  
approved overseas trust company 核准海外信托公司 -!0_:m3  
approved pooled investment fund 核准汇集投资基金 0<PR+Iv*i  
approved provident fund scheme 认可公积金计划 hoT/KWD,  
approved provision 核准拨款 5@hNnh16  
approved redeemable share 核准可赎回股份 G&;j6<hl  
approved regional stock 认可地区性证券 |oub !fG4  
approved retirement scheme 认可退休金计划 lQfL3`X!  
approved subordinated loan 核准附属贷款 8vuCc=  
arbitrage 套戥；套汇；套利 /)xlJUq  
arbitrageur 套戥者；套汇者 
BS&;n  
arbitrary amount 临时款项 6{,HiY  
arrangement 措施；安排；协定 A~Xq,BxCV  
arrears 欠款 Fkf97O i  
arrears of pay 欠付薪酬 m~lpyAw  
arrears of revenue 逾期未收税款；逾期未收的帐项 w_ 
{,<[#  
articles of association 组织章程；组织细则；组织章程细则 kD) $2I?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K^rIG6  
ascertainment of profit 确定利润 kz"3ZDR
 
"Asia Clear" “亚洲结算系统”