[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 4 Y
v:\c  
allotment notice 股份配售通知；配股通知 qDYNY`  
allotment of shares 股份分配 XH@(V4J(.  
allowable 可获宽免；免税的
|xg_z&dX  
allowable business loss 可扣除的营业亏损 x
)GheM^  
allowable expenses 可扣税的支出 AI|+*amTd  
allowance 免税额；津贴；备抵；准备金 O5Z9`_ 9<  
allowance for debts 债项的免税额 ^g5E&0a`g  
allowance for depreciation by wear and tear 耗损折旧免税额 jT}={[9b  
allowance for funeral expenses 殡殓费的免税额 bX,#z,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z)2d
4:uv  
allowance for repairs and outgoings 修葺及支出方面的免税额 CtV|oeJ  
allowance to debtor 给债务人的津贴 r-TrA$k  
alteration of capital 资本更改 MIn_?r  
alternate trustee 候补受托人 \"))P1  
amalgamation 合并 p)ig~kk`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o-7{\%+M  
ambit of charges 征税范围；收费范围 'Grii,  
amended valuation 经修订的估值 q7f`:P9~  
American Commodities Exchange 美国商品交易所 4(LLRzzW  
American Express Bank Limited 美国运通银行 $#p5B
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American Stock Exchange 美国证券交易所 `lWGwFgg(  
amortization 摊销 Dmr*Lh~  
amount due from banks 存放银行同业的款项 RL/y7M1j  
amount due from banks abroad 存放海外银行同业的款项 q4&! mDU  
amount due from holding companies 控股公司欠款 BQ)>}YHk  
amount due from local banks 存放本港银行同业的款项 AU}kIm_+  
amount due to banks 银行同业的存款 {sGEopd8]q  
amount due to banks abroad 海外银行同业的存款 [DH4
iG 5  
amount due to holding companies 控股公司存款 =gD)j&~}_  
amount due to local banks 本港银行同业的存款 Q;w[o
 
amount due to outport banks 外埠银行同业的存款 CuvY^["
 
amount for note issue 发行纸币的款额 PJ0~ymE1~G  
amount of bond 担保契据的款额 *DC/O( 0  
amount of consideration 代价款额 ?d^6ynzn  
amount of contribution 供款数额 rDhQ3iCqo  
amount of indebtedness 负债款额 z!O;s ep?/  
amount of principal of the loan 贷款本金额 < %Nf"p{K  
amount of rates chargeable 应征差饷数额 /51$o\4S  
amount of share capital 股本额 kN Ll|in@  
amount of sums assured 承保款额 \<*F#3U1  
amount of variation 变动幅度 j1%8r*Jj  
amount of vote 拨款数额 7@%qm|i>w  
amount payable 应付款额 ndzADVP  
amount receivable 应收款额 5X=1a*2']  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ix2i.wdD  
analysis 分析 sTl^j gV7j  
ancillary risk 附属风险 _<#92v!F  
annual account 周年帐目；周年帐目报表；年度决算；年结 $"W[e"Q  
annual accounting date 年结日期 <)wLxWalF  
annual allowance 每年免税额；年积金；年度津贴；年津 `G1"&q,i  
annual balance 年度余额 ?'+]d;UO&  
annual disposable income 每年可动用收入 ">CRFee0  
annual estimates 周年预算 &q
G/\  
annual fee 年费 V [g^R*b  
annual general meeting 周年大会
7
P Mz6  
annual growth rate 年增率；每年增长率 w01[oU$
x=  
annual long-term supplement 长期个案每年补助金 -0kMh.JYR  
annual pensionable emolument 可供计算退休金的年薪 |ymW0gh7o$  
annual report 年报 Ig}hap]G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jI7 x<=  
annual return 周年报表；周年申报表；每年报税表格 &gY578tU  
Annual Return Rules 《周年报表规则》 k
C%H E  
annual review of consumer prices 每年消费物价回顾 x-k-Pd  
annual roll-forward basis 逐年延展方式 RU7+$Z0K  
annual salary 年薪 <<u]WsW{C  
annual statement 年度报表；年度决算表 iL);bv W  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 m(U.BXo  
annuitant 年金受益人 SNO
c1c<~  
annuity 年金 O}zHkcL  
annuity contract 年金合约 ElUFne=  
annuity on human life 人寿年金 kD)31P  
antecedent debt 先前的债项 iKE&yO3  
ante-dated cheque 倒填日期支票 2PyuM=(Wt  
anticipated expenditure 预期开支 +bLP+]7oZ  
anticipated net profit 预期纯利 J Fn
E
{  
anticipated revenue 预期收入 iv_3R}IbX  
anti-inflation measure 反通货膨胀措施 7FcZxu\  
anti-inflationary stance 反通货膨胀立场 v)_c*+6u  
apparent deficit 表面赤字 9e K~g0m  
apparent financial solvency 表面偿债能力 e:nByzdH0[  
apparent partner 表面合伙人 3WF]%P%  
application for personal assessment 个人入息课税申请书 Zt!$"N.,  
application of fund 资金应用 =K}Pfh  
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 y/Y}C.IWp)  
appointed actuary 委任精算师 Nuot[1kS  
appointed auditor 委任核数师；委任审计师 ,]wQ]fpt  
appointed trustee 委任的受托人 8|)!E`TKSV  
appointer 委任人 d.~ns4bt9  
apportioned pro rata 按比例分摊 !AE;s}v)0{  
apportionment 分配；分摊 jFdgFKc)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1a(\F7  
apportionment formula 分摊方程式 t;VMtIW+E  
apportionment of estate duty 遗产税的分摊 fVgK6?<8^  
appraisal 估价；评估 NzyEsZ]$  
appreciable growth 可观增长 onSt%5{P%X  
appreciable impact 显着影响 xbhHP2F|  
appreciable increase 可观增长 sx=1pnP9`  
appreciation 增值；升值 hbJy<e1W  
appreciation against other currencies 相对其他货币升值 V[kJ;YLPN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BedL `[,  
appreciation tax 增值税 2WH(c$6PWf  
appropriation 拨款；拨用；拨付 gPB=Z!  
appropriation account 拨款帐目 }C_g;7*  
Appropriation Bill 拨款法案 ##Pzc~xSn  
appropriation-in-aid system 补助拨款办法 j1g$LAe  
approved assets 核准资产 ^2$b8]q  
approved basket stock 认可一篮子证券 &%j`WF4p  
approved budget 核准预算 /} Pd O  
approved charitable donation 认可慈善捐款 Sy <E@1  
approved charitable institution 认可慈善机构 yJC: bD1xi  
approved currency 核准货币；认可货币 p1niS:}j  
approved estimates 核准预算 @-S7)h>~  
approved estimates of expenditure 核准开支预算 .jqil0#)Y"  
approved overseas insurer 核准海外保险人 )J@[8 x`  
approved overseas trust company 核准海外信托公司 >l)x~Bkf$j  
approved pooled investment fund 核准汇集投资基金 8Gy]nD  
approved provident fund scheme 认可公积金计划 ]lfufjj  
approved provision 核准拨款 )?SF
IQ=  
approved redeemable share 核准可赎回股份 qbq2Bi'a  
approved regional stock 认可地区性证券 Q3l>xh  
approved retirement scheme 认可退休金计划 n^;-&  
approved subordinated loan 核准附属贷款 2*w`l|Sx  
arbitrage 套戥；套汇；套利 yO7H!}y_  
arbitrageur 套戥者；套汇者 !O!:=wq  
arbitrary amount 临时款项 s-Gd{=%/q  
arrangement 措施；安排；协定 >ph=?MKD  
arrears 欠款 W895@  
arrears of pay 欠付薪酬 i`l;k~rP  
arrears of revenue 逾期未收税款；逾期未收的帐项 F%y#)53g  
articles of association 组织章程；组织细则；组织章程细则 >qy62:co  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?SYmsaSr5  
ascertainment of profit 确定利润 "6%{#TZ
  
"Asia Clear" “亚洲结算系统”