[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 Nxs%~wZ  
allotment notice 股份配售通知；配股通知 FLnAN;  
allotment of shares 股份分配 v=Bh A9[  
allowable 可获宽免；免税的 ?KuJs9SM  
allowable business loss 可扣除的营业亏损  [;LPeO  
allowable expenses 可扣税的支出 OFAqP1o{$  
allowance 免税额；津贴；备抵；准备金 AFhG{G'W  
allowance for debts 债项的免税额
}Yl8Q>t  
allowance for depreciation by wear and tear 耗损折旧免税额 ZwrYss  
allowance for funeral expenses 殡殓费的免税额 [t=+$pf(-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [6
gHi.`p'  
allowance for repairs and outgoings 修葺及支出方面的免税额 +5}T!r  
allowance to debtor 给债务人的津贴 Q@.9wEAJ  
alteration of capital 资本更改 fF]&{b~wk  
alternate trustee 候补受托人 gl\{QcI8<  
amalgamation 合并 j8AR#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9DAwC:<r  
ambit of charges 征税范围；收费范围 4y}a,  
amended valuation 经修订的估值 Pg 8=  
American Commodities Exchange 美国商品交易所 x 3co?  
American Express Bank Limited 美国运通银行 K[ ;,/:Y  
American Stock Exchange 美国证券交易所 r_<i*l.  
amortization 摊销 ]~ 8N  
amount due from banks 存放银行同业的款项 9l
^  
amount due from banks abroad 存放海外银行同业的款项 3)MM5 bb$  
amount due from holding companies 控股公司欠款 2+Y`pz47W  
amount due from local banks 存放本港银行同业的款项 "=TTsxyM6P  
amount due to banks 银行同业的存款 UHl/AM>!  
amount due to banks abroad 海外银行同业的存款 Oy`\8*Uy__  
amount due to holding companies 控股公司存款 9d (v^T  
amount due to local banks 本港银行同业的存款 <?@46d?C  
amount due to outport banks 外埠银行同业的存款 T`<k4
ur  
amount for note issue 发行纸币的款额 YZtA:>;p  
amount of bond 担保契据的款额 ;}9Ws6#XQs  
amount of consideration 代价款额 5+"8q#X$  
amount of contribution 供款数额 _q4dgi z  
amount of indebtedness 负债款额
mb6?$1j  
amount of principal of the loan 贷款本金额 w3|.4hS  
amount of rates chargeable 应征差饷数额 90696v.

 
amount of share capital 股本额 @y2Bq['  
amount of sums assured 承保款额 w)SxwlW}  
amount of variation 变动幅度 -ns a3P  
amount of vote 拨款数额 {"AYOc>2|  
amount payable 应付款额 Pw{{+PBu R  
amount receivable 应收款额 O. f3 (e!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -@?>nLQb  
analysis 分析 sWzXl~JbF  
ancillary risk 附属风险 #Z5Wk  
annual account 周年帐目；周年帐目报表；年度决算；年结 A/6nVn  
annual accounting date 年结日期 f5XcBW9E  
annual allowance 每年免税额；年积金；年度津贴；年津 `X03Q[:q"[  
annual balance 年度余额 *jSc&{s~  
annual disposable income 每年可动用收入 nE$ V<Co}  
annual estimates 周年预算 ?O^:j!C6  
annual fee 年费 ! r\ktX  
annual general meeting 周年大会 4tu>~ vOE  
annual growth rate 年增率；每年增长率 0#GwhB  
annual long-term supplement 长期个案每年补助金 u+FftgA  
annual pensionable emolument 可供计算退休金的年薪 j~> #{"C  
annual report 年报 =umS^fJ5`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T1 .@Tbbt  
annual return 周年报表；周年申报表；每年报税表格 J, U~.c  
Annual Return Rules 《周年报表规则》 Bm>(m{sX>  
annual review of consumer prices 每年消费物价回顾 e
%7P$.  
annual roll-forward basis 逐年延展方式 o6%f%:&  
annual salary 年薪 bvvx(?!  
annual statement 年度报表；年度决算表 v333z<<S  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 oQB1fs  
annuitant 年金受益人 Lh$ac-Ct  
annuity 年金 tELnq#<6  
annuity contract 年金合约 J=bOw//  
annuity on human life 人寿年金 UZ0O j5B.  
antecedent debt 先前的债项 X2kL
be  
ante-dated cheque 倒填日期支票 JH,bSb  
anticipated expenditure 预期开支 y`Y}P1y*  
anticipated net profit 预期纯利 ;8kfgpM_  
anticipated revenue 预期收入 <VsZ$  
anti-inflation measure 反通货膨胀措施 AMfu|%ZL  
anti-inflationary stance 反通货膨胀立场 jH/%Z5 iu  
apparent deficit 表面赤字 S8<aq P  
apparent financial solvency 表面偿债能力 f}d@G/L  
apparent partner 表面合伙人 RtEkd_2  
application for personal assessment 个人入息课税申请书 ho<#i(  
application of fund 资金应用 :Dm@3S$4<  
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 \wd`6  
appointed actuary 委任精算师 lK@r?w|<M  
appointed auditor 委任核数师；委任审计师 Um&@ 0C+L  
appointed trustee 委任的受托人 1 SZa\ ][@  
appointer 委任人 ?7s
  
apportioned pro rata 按比例分摊 ZXkAw sr  
apportionment 分配；分摊 "FD~XSRL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {(Z1Jo
Sl  
apportionment formula 分摊方程式 g}h0J%s
 
apportionment of estate duty 遗产税的分摊 Y^f|}YO%y  
appraisal 估价；评估 x&p=vUuukP  
appreciable growth 可观增长 R H' R6  
appreciable impact 显着影响 k{8N@&D  
appreciable increase 可观增长 Fm{y.URo  
appreciation 增值；升值 |9JYg7<  
appreciation against other currencies 相对其他货币升值 >?xVr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pYQs|5d  
appreciation tax 增值税 S)h1e%f, f  
appropriation 拨款；拨用；拨付 69L&H!<i:  
appropriation account 拨款帐目 H[oi? {L  
Appropriation Bill 拨款法案 t?Znil|o  
appropriation-in-aid system 补助拨款办法 8ttw!x69)_  
approved assets 核准资产 {)xrg s
B  
approved basket stock 认可一篮子证券 _en8hi@Z  
approved budget 核准预算 '?4[w]0J<  
approved charitable donation 认可慈善捐款 AS ul  
approved charitable institution 认可慈善机构 )A"7l7?.n)  
approved currency 核准货币；认可货币 O^hV<+CX  
approved estimates 核准预算 o)DKP>IM#  
approved estimates of expenditure 核准开支预算 %vzpp\t  
approved overseas insurer 核准海外保险人 B5S1F4
 
approved overseas trust company 核准海外信托公司 uEY5&wX`  
approved pooled investment fund 核准汇集投资基金 ^a r9$$~/!  
approved provident fund scheme 认可公积金计划  7dIDKx  
approved provision 核准拨款 {:cA'6f.b  
approved redeemable share 核准可赎回股份 H2p;J#cv@  
approved regional stock 认可地区性证券 wVB8PO8  
approved retirement scheme 认可退休金计划 X*&r/=  
approved subordinated loan 核准附属贷款 +!wc(N[(2  
arbitrage 套戥；套汇；套利 co|0s+%PBq  
arbitrageur 套戥者；套汇者 *QJ/DC$  
arbitrary amount 临时款项 #/6X
44 *u  
arrangement 措施；安排；协定 4
8VsHqG  
arrears 欠款 8iB}a\]B  
arrears of pay 欠付薪酬 ([A;~ p;n  
arrears of revenue 逾期未收税款；逾期未收的帐项 _\zfXHp  
articles of association 组织章程；组织细则；组织章程细则
Q=E6ZxH5;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 VB%xV   
ascertainment of profit 确定利润 *G38N]|u6  
"Asia Clear" “亚洲结算系统”