[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 "U5Ln2X{J
 
allotment notice 股份配售通知；配股通知 jQ_|z@OV  
allotment of shares 股份分配 @(,{_c]  
allowable 可获宽免；免税的 ox\B3U%`p}  
allowable business loss 可扣除的营业亏损 8NAWA3^B  
allowable expenses 可扣税的支出 jY#(A23  
allowance 免税额；津贴；备抵；准备金 T?]kF-   
allowance for debts 债项的免税额 +%le/Pg@  
allowance for depreciation by wear and tear 耗损折旧免税额 !.2CAL  
allowance for funeral expenses 殡殓费的免税额 Ky'3z"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }KaCf,O  
allowance for repairs and outgoings 修葺及支出方面的免税额 
O2'bNR  
allowance to debtor 给债务人的津贴 :9x084ESR)  
alteration of capital 资本更改 8W1K3[Jj<  
alternate trustee 候补受托人 j_6`s!Yw  
amalgamation 合并 e1 
{t0f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WDoKbTv  
ambit of charges 征税范围；收费范围 p'%: M  
amended valuation 经修订的估值 kh>SrW]B%  
American Commodities Exchange 美国商品交易所 &8X .!r`f  
American Express Bank Limited 美国运通银行  ENYF0wW  
American Stock Exchange 美国证券交易所 [N+ m5{tT  
amortization 摊销 _/N'I7g  
amount due from banks 存放银行同业的款项 -e`oW.+  
amount due from banks abroad 存放海外银行同业的款项 b5n]Gp  
amount due from holding companies 控股公司欠款 68J 9T^84  
amount due from local banks 存放本港银行同业的款项 iKF$J3a\2f  
amount due to banks 银行同业的存款 =;k+g?.@I  
amount due to banks abroad 海外银行同业的存款 ~3'OiIw1@  
amount due to holding companies 控股公司存款 e0~sUVYf  
amount due to local banks 本港银行同业的存款 bQ^DX `o6P  
amount due to outport banks 外埠银行同业的存款 p29yaM  
amount for note issue 发行纸币的款额 V&mH#
k  
amount of bond 担保契据的款额 Ha=_u+@  
amount of consideration 代价款额 _[$T29:8\]  
amount of contribution 供款数额 c9*1$~(v0I  
amount of indebtedness 负债款额 {XDY:`vZ}  
amount of principal of the loan 贷款本金额 c4ZuW_&:  
amount of rates chargeable 应征差饷数额 5M<'A=  
amount of share capital 股本额 H4}%;m%  
amount of sums assured 承保款额 eC+"mhB  
amount of variation 变动幅度 $TD~k;   
amount of vote 拨款数额 `FzYvd"N  
amount payable 应付款额 cD'HQ3+  
amount receivable 应收款额 PkPDVv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "W &:j:o  
analysis 分析 #K:-Bys5v  
ancillary risk 附属风险 `x{.z=xC  
annual account 周年帐目；周年帐目报表；年度决算；年结 (b/A|hl  
annual accounting date 年结日期 {uaZ<4N.  
annual allowance 每年免税额；年积金；年度津贴；年津
n*vTVt)dJ  
annual balance 年度余额 ~|y^\U@  
annual disposable income 每年可动用收入 2qs>Bshf  
annual estimates 周年预算 FGDGWcRw~  
annual fee 年费  (kWSK:l  
annual general meeting 周年大会 -y&v9OC2-  
annual growth rate 年增率；每年增长率 %]a @A8o0  
annual long-term supplement 长期个案每年补助金 kCaO\#ta  
annual pensionable emolument 可供计算退休金的年薪 vU_d=T%$  
annual report 年报 '%zN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F`Dg*O  
annual return 周年报表；周年申报表；每年报税表格 JmU<y  
Annual Return Rules 《周年报表规则》 3I9T|wQ-]  
annual review of consumer prices 每年消费物价回顾 ^CZCZ,v  
annual roll-forward basis 逐年延展方式 1R0ffP]  
annual salary 年薪 ~Cjz29|gp  
annual statement 年度报表；年度决算表 NFk}3w
:  
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 ?PBa'g  
annuitant 年金受益人 9R9__w;  
annuity 年金 -PNi^ K_  
annuity contract 年金合约 vU=9ydAj?  
annuity on human life 人寿年金 aq3~!T;W  
antecedent debt 先前的债项 a}:A,t<6  
ante-dated cheque 倒填日期支票 yJ!OsD  
anticipated expenditure 预期开支 )v[XmJ>H~o  
anticipated net profit 预期纯利 BjJ,"sT  
anticipated revenue 预期收入 R/^@
cA  
anti-inflation measure 反通货膨胀措施 Iz DG&c  
anti-inflationary stance 反通货膨胀立场 !ZFr7Xz  
apparent deficit 表面赤字 =43I1&_   
apparent financial solvency 表面偿债能力 A
_!QrM  
apparent partner 表面合伙人 ze`1fO|%  
application for personal assessment 个人入息课税申请书 ^_v[QV  
application of fund 资金应用 zVSx$6eiU  
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 >(X#<`  
appointed actuary 委任精算师 =96
G8hlT  
appointed auditor 委任核数师；委任审计师 f|OI`  
appointed trustee 委任的受托人 $}t=RW  
appointer 委任人 >~_Jq|KBB  
apportioned pro rata 按比例分摊 S_J,[#&  
apportionment 分配；分摊 lC0~c=?J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !; IJ   
apportionment formula 分摊方程式 i+g~ Uj}h  
apportionment of estate duty 遗产税的分摊 GL1'Zo
 
appraisal 估价；评估 ]kx
-,M(  
appreciable growth 可观增长 Yc^%zxub  
appreciable impact 显着影响 RctU'T  
appreciable increase 可观增长 bW53" `X  
appreciation 增值；升值 "'m)VG  
appreciation against other currencies 相对其他货币升值 ZWO)tVw9G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j&5G\6:  
appreciation tax 增值税 bmu6@jT  
appropriation 拨款；拨用；拨付 i[\w%(83Fi  
appropriation account 拨款帐目 -"=)z/ S  
Appropriation Bill 拨款法案 $.pTB(tO  
appropriation-in-aid system 补助拨款办法 \)OEBN`9#  
approved assets 核准资产 Ly;I,)w  
approved basket stock 认可一篮子证券 Hou*lCA
  
approved budget 核准预算 Gav"C{G  
approved charitable donation 认可慈善捐款 ;j{7!GeKa  
approved charitable institution 认可慈善机构 CEuWw:)  
approved currency 核准货币；认可货币 ;B~P>n}}_]  
approved estimates 核准预算 (&jW}
1D  
approved estimates of expenditure 核准开支预算 \R(R9cry  
approved overseas insurer 核准海外保险人 &iNwvA%9D  
approved overseas trust company 核准海外信托公司 }Dn^d}?s||  
approved pooled investment fund 核准汇集投资基金 XVt/qb%)r  
approved provident fund scheme 认可公积金计划 8-m 3e  
approved provision 核准拨款 AEY$@!8  
approved redeemable share 核准可赎回股份 Oe51PEqn  
approved regional stock 认可地区性证券 q*,Q5  
approved retirement scheme 认可退休金计划 >c4/?
YV  
approved subordinated loan 核准附属贷款 [:iv4>ZZ  
arbitrage 套戥；套汇；套利 t V03+&jF  
arbitrageur 套戥者；套汇者 i 
ib  
arbitrary amount 临时款项 (luKn&826  
arrangement 措施；安排；协定 D8%AV;-Y  
arrears 欠款 03k?:D+5  
arrears of pay 欠付薪酬 Tkw;pb  
arrears of revenue 逾期未收税款；逾期未收的帐项 8Hi!kc;f6>  
articles of association 组织章程；组织细则；组织章程细则 X8i(~ B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )0k']g5  
ascertainment of profit 确定利润 0w %[  
"Asia Clear" “亚洲结算系统”