[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 E@l@f
 
allotment notice 股份配售通知；配股通知 { i4`-w  
allotment of shares 股份分配 Se\iMs  
allowable 可获宽免；免税的 Y{@foIZ  
allowable business loss 可扣除的营业亏损 u@+^lRGFh  
allowable expenses 可扣税的支出 .)1u0 (?
 
allowance 免税额；津贴；备抵；准备金 BvHI}=  
allowance for debts 债项的免税额 CPY|rV  
allowance for depreciation by wear and tear 耗损折旧免税额 AT2D+Hi=E  
allowance for funeral expenses 殡殓费的免税额 1-<?EOYaE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?i!d00X  
allowance for repairs and outgoings 修葺及支出方面的免税额 x #|t#N%  
allowance to debtor 给债务人的津贴 4 'vjU6gW  
alteration of capital 资本更改 %+;amRb  
alternate trustee 候补受托人 `d x.<R#,  
amalgamation 合并 c"Q9ob  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $%ztP Ta  
ambit of charges 征税范围；收费范围 &4M,)Q (  
amended valuation 经修订的估值 f,3K;S-he:  
American Commodities Exchange 美国商品交易所 _?bF;R  
American Express Bank Limited 美国运通银行 KEq48+j  
American Stock Exchange 美国证券交易所 9):^[Wkx  
amortization 摊销 Z%SDN"+'g  
amount due from banks 存放银行同业的款项 nA=E|$1  
amount due from banks abroad 存放海外银行同业的款项 3 XUsw1,[  
amount due from holding companies 控股公司欠款 I=YZ!*f/`  
amount due from local banks 存放本港银行同业的款项 :0o]#7  
amount due to banks 银行同业的存款 I Vw'YtZ  
amount due to banks abroad 海外银行同业的存款 92*"3)
  
amount due to holding companies 控股公司存款 /q"8sj/  
amount due to local banks 本港银行同业的存款 3Ea/)EB]  
amount due to outport banks 外埠银行同业的存款 Xc g+ SOB  
amount for note issue 发行纸币的款额 )Oj{x0{\Q  
amount of bond 担保契据的款额 ,
twm)%caU  
amount of consideration 代价款额 qx?0]!x  
amount of contribution 供款数额 :ee'|c  
amount of indebtedness 负债款额 i[vOpg]J  
amount of principal of the loan 贷款本金额 H1 vToIP%  
amount of rates chargeable 应征差饷数额 ZM57(D  
amount of share capital 股本额 bHzH0v]:  
amount of sums assured 承保款额 $n::w c  
amount of variation 变动幅度 1%N[DA^<\  
amount of vote 拨款数额 ^VjF W  
amount payable 应付款额 !Bhs8eGr3  
amount receivable 应收款额 l<s6Uu"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AUr~b3< 6
 
analysis 分析
"z{rC}  
ancillary risk 附属风险 :HH3=.qAp`  
annual account 周年帐目；周年帐目报表；年度决算；年结 .wQM_RZJ  
annual accounting date 年结日期 ^4a|gc  
annual allowance 每年免税额；年积金；年度津贴；年津 fZxEE~Q1  
annual balance 年度余额 E*}1_,q)  
annual disposable income 每年可动用收入 G"*ch$:  
annual estimates 周年预算 6CNxb
  
annual fee 年费 iE"+-z\U  
annual general meeting 周年大会 /)XN^Jwa;m  
annual growth rate 年增率；每年增长率 [nB4s+NX  
annual long-term supplement 长期个案每年补助金 aByd,uSe)_  
annual pensionable emolument 可供计算退休金的年薪 c7 O$< F  
annual report 年报 #pWeMt'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p9*Ak U&]  
annual return 周年报表；周年申报表；每年报税表格 PW"uPn  
Annual Return Rules 《周年报表规则》 aq.Lnbi/X  
annual review of consumer prices 每年消费物价回顾 ;PWx#v+vwF  
annual roll-forward basis 逐年延展方式 Y;>D"C..  
annual salary 年薪 Y:]m~-T  
annual statement 年度报表；年度决算表 FYX"q-Z  
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 ]"VxEpqhM  
annuitant 年金受益人 )~ghb"K  
annuity 年金 I+']av8e  
annuity contract 年金合约 # 4;(^`?  
annuity on human life 人寿年金 yFjjpEpnFt  
antecedent debt 先前的债项 1t< nm)  
ante-dated cheque 倒填日期支票 ;.&k zzvJ  
anticipated expenditure 预期开支 `
z?h= &N  
anticipated net profit 预期纯利 TX$4x~:  
anticipated revenue 预期收入 ngC^@*XAw9  
anti-inflation measure 反通货膨胀措施 a0 8Wt  
anti-inflationary stance 反通货膨胀立场 "|<U`3y6  
apparent deficit 表面赤字 9?4:},FRmE  
apparent financial solvency 表面偿债能力 SuFGIb7E  
apparent partner 表面合伙人 }MW+K&sIh  
application for personal assessment 个人入息课税申请书 @Avve8S  
application of fund 资金应用 I9O%/^5^[w  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Q;y)6+VU4  
appointed actuary 委任精算师 ECr}7R%  
appointed auditor 委任核数师；委任审计师 /DoSU>%hK  
appointed trustee 委任的受托人 Ula h!s  
appointer 委任人 S$ Z?T  
apportioned pro rata 按比例分摊 r Zg(%6@  
apportionment 分配；分摊 #-8%g{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V&Q_iE  
apportionment formula 分摊方程式 A Nq3r(  
apportionment of estate duty 遗产税的分摊 ZFNg+H
/k  
appraisal 估价；评估 W* ^_Ul|  
appreciable growth 可观增长 (e_l1O?  
appreciable impact 显着影响 84A:Rd'k3)  
appreciable increase 可观增长 Y>SpV_H%  
appreciation 增值；升值 ~+CEek  
appreciation against other currencies 相对其他货币升值 jAak,[~;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h8hyQd$!  
appreciation tax 增值税 p&k%d, *  
appropriation 拨款；拨用；拨付  SGK 5  
appropriation account 拨款帐目 V2 >+s y  
Appropriation Bill 拨款法案 #&K?N  
appropriation-in-aid system 补助拨款办法 $nr=4'yZ  
approved assets 核准资产 ErxvGB
(2  
approved basket stock 认可一篮子证券 r2T$ ;m.  
approved budget 核准预算 UT_kw}1 o  
approved charitable donation 认可慈善捐款 '9@AhiNV  
approved charitable institution 认可慈善机构 /Csk"IfuO  
approved currency 核准货币；认可货币 /_1q)`NYy  
approved estimates 核准预算 W:
JR\KKU  
approved estimates of expenditure 核准开支预算 /z`.-D(  
approved overseas insurer 核准海外保险人 gubw&W  
approved overseas trust company 核准海外信托公司 Q#zU0K*^  
approved pooled investment fund 核准汇集投资基金 ag6[Nk  
approved provident fund scheme 认可公积金计划 QzS=oiL  
approved provision 核准拨款 W#kd[Wi  
approved redeemable share 核准可赎回股份 $ D.*r*c6  
approved regional stock 认可地区性证券 m{f+!  
approved retirement scheme 认可退休金计划 1|:'jK#gE  
approved subordinated loan 核准附属贷款 ;e6L@)dp9  
arbitrage 套戥；套汇；套利 fLZ mQO  
arbitrageur 套戥者；套汇者 HutQ
x  
arbitrary amount 临时款项 h?p!uQ  
arrangement 措施；安排；协定 KzQuLD(e  
arrears 欠款 uc aa;zj  
arrears of pay 欠付薪酬 yM('!iG*/  
arrears of revenue 逾期未收税款；逾期未收的帐项 lUd4`r"  
articles of association 组织章程；组织细则；组织章程细则 x27$h)R0v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Zi{vEI]  
ascertainment of profit 确定利润 %OOy90b2  
"Asia Clear" “亚洲结算系统”