[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 tK+K l
z  
allotment notice 股份配售通知；配股通知 HXTZ `'Rv  
allotment of shares 股份分配 ."m2/Ks7  
allowable 可获宽免；免税的 T>ds<MaLP  
allowable business loss 可扣除的营业亏损 |?Z;tAF!  
allowable expenses 可扣税的支出 '8 ~E  
allowance 免税额；津贴；备抵；准备金 45;{tS.z,B  
allowance for debts 债项的免税额 ;nbUbRb  
allowance for depreciation by wear and tear 耗损折旧免税额 7VdG6`TDR  
allowance for funeral expenses 殡殓费的免税额 H1FSN6'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^Fr82rJs  
allowance for repairs and outgoings 修葺及支出方面的免税额 OBCRZ   
allowance to debtor 给债务人的津贴 v~N8H+!d  
alteration of capital 资本更改 _f8<t=R  
alternate trustee 候补受托人 gL+8fX2G6  
amalgamation 合并 <-:gaA`KM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BEkxH.   
ambit of charges 征税范围；收费范围 PZQn]lbak  
amended valuation 经修订的估值 k%?
fy  
American Commodities Exchange 美国商品交易所 TrHz(no  
American Express Bank Limited 美国运通银行 &?=UP4[oif  
American Stock Exchange 美国证券交易所 7Xu.z9y  
amortization 摊销 :b&O{>M]Y  
amount due from banks 存放银行同业的款项 'W/E*O6BY  
amount due from banks abroad 存放海外银行同业的款项 Jm|eZDp
 
amount due from holding companies 控股公司欠款 bt/u ^E  
amount due from local banks 存放本港银行同业的款项 h 4 s!VK1X  
amount due to banks 银行同业的存款 JR1/\F<}  
amount due to banks abroad 海外银行同业的存款 u[_~ !y  
amount due to holding companies 控股公司存款 IG1+_-H:  
amount due to local banks 本港银行同业的存款 E5P?(5Nv  
amount due to outport banks 外埠银行同业的存款 AK/_^?zAs  
amount for note issue 发行纸币的款额 !'()QtvC<  
amount of bond 担保契据的款额 fCL5Et  
amount of consideration 代价款额 0?]*-wvp  
amount of contribution 供款数额 t7#C&B  
amount of indebtedness 负债款额 xe;1D'(   
amount of principal of the loan 贷款本金额 rkdwGqG  
amount of rates chargeable 应征差饷数额 G(-1"7  
amount of share capital 股本额 R!i9N'gGG(  
amount of sums assured 承保款额 ?\C7.
of  
amount of variation 变动幅度 ]e?cKC\"e  
amount of vote 拨款数额 5fK#*(x  
amount payable 应付款额 d`U{-?N>  
amount receivable 应收款额 w1-/U+0o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wD-(3ZVd4  
analysis 分析 ]urrAIK  
ancillary risk 附属风险 `CP}1W>  
annual account 周年帐目；周年帐目报表；年度决算；年结 `b^eRnpR  
annual accounting date 年结日期 X0Q};,  
annual allowance 每年免税额；年积金；年度津贴；年津 %,-oxeM1u  
annual balance 年度余额 51Yq
>'8  
annual disposable income 每年可动用收入 R&13P&:g  
annual estimates 周年预算 jrGVC2*rD  
annual fee 年费 ssv4#8p3  
annual general meeting 周年大会 ,4hQ#x  
annual growth rate 年增率；每年增长率 0s"g%gq|  
annual long-term supplement 长期个案每年补助金 8S_i;  
annual pensionable emolument 可供计算退休金的年薪 9|Cu2  
annual report 年报 >qjQ;z[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _q >>]{5  
annual return 周年报表；周年申报表；每年报税表格 N'nI ^=  
Annual Return Rules 《周年报表规则》 `Z*k M VN  
annual review of consumer prices 每年消费物价回顾 75j`3wzu  
annual roll-forward basis 逐年延展方式 Sq,ZzMw  
annual salary 年薪 K8{Ub  
annual statement 年度报表；年度决算表 V45\.V  
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 \vVGfG?6  
annuitant 年金受益人 wXv\[zL`  
annuity 年金 *xxG@h|5 n  
annuity contract 年金合约 DGMvYNKTj  
annuity on human life 人寿年金 PSX-
b)wb  
antecedent debt 先前的债项 wV- kB4^4
 
ante-dated cheque 倒填日期支票 `wt*7~'=  
anticipated expenditure 预期开支 5UE5;yo  
anticipated net profit 预期纯利 SqL8MKN)  
anticipated revenue 预期收入 Iy\{)+}aS  
anti-inflation measure 反通货膨胀措施 F0O"rN{  
anti-inflationary stance 反通货膨胀立场 1s4+a^&  
apparent deficit 表面赤字 |cwGc\ES  
apparent financial solvency 表面偿债能力 Fv \yhR  
apparent partner 表面合伙人 KUG\C\z6=  
application for personal assessment 个人入息课税申请书 LMchNTL  
application of fund 资金应用 >'4Bq*5>  
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 .80^c  
appointed actuary 委任精算师 tgn_\-+  
appointed auditor 委任核数师；委任审计师 PaPQ|Pwz  
appointed trustee 委任的受托人 R9X*R3n B  
appointer 委任人 }Wf\\  
apportioned pro rata 按比例分摊 .,t"iC:E  
apportionment 分配；分摊 <^?64  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N>? R,XM V  
apportionment formula 分摊方程式 q.6$-w  
apportionment of estate duty 遗产税的分摊 @[M5$,"  
appraisal 估价；评估 V QE *B  
appreciable growth 可观增长 7(<6+q2~  
appreciable impact 显着影响 *k:Sg*neVq  
appreciable increase 可观增长 6 <JiHVP7  
appreciation 增值；升值 2fp\s5%J}  
appreciation against other currencies 相对其他货币升值 Ky33h 0TX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \^9SuZ  
appreciation tax 增值税 juPW!u  
appropriation 拨款；拨用；拨付 2x-67_BHY=  
appropriation account 拨款帐目 `z<k7ig  
Appropriation Bill 拨款法案 ]*a3J45  
appropriation-in-aid system 补助拨款办法 _w8iPL5:  
approved assets 核准资产 ]YcM45x
g  
approved basket stock 认可一篮子证券 $qk2!  
approved budget 核准预算 .b*%c
?e  
approved charitable donation 认可慈善捐款 N
:Yjz^Jt  
approved charitable institution 认可慈善机构 {]1+01vI-  
approved currency 核准货币；认可货币 $i&u\iL  
approved estimates 核准预算 eyK=F:GO  
approved estimates of expenditure 核准开支预算 ?5d7J,"<h  
approved overseas insurer 核准海外保险人 <%fcs"Mb  
approved overseas trust company 核准海外信托公司 ~ow_&ftlo  
approved pooled investment fund 核准汇集投资基金 1Wzm51RU  
approved provident fund scheme 认可公积金计划 $OK}jSH*v)  
approved provision 核准拨款 2Uf]qQ1  
approved redeemable share 核准可赎回股份 p`ai2`qC`  
approved regional stock 认可地区性证券 QEIu}e6b  
approved retirement scheme 认可退休金计划 q1QrtJFPG  
approved subordinated loan 核准附属贷款 <i
gsO  
arbitrage 套戥；套汇；套利 {Rb|";  
arbitrageur 套戥者；套汇者 A
r4@7  
arbitrary amount 临时款项 :=u Ku'~  
arrangement 措施；安排；协定 o.-rdP0 P>  
arrears 欠款 !"{+|heU9p  
arrears of pay 欠付薪酬 71i".1l{K  
arrears of revenue 逾期未收税款；逾期未收的帐项 8w &A89  
articles of association 组织章程；组织细则；组织章程细则 m{itMZ@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M$j]VZ  
ascertainment of profit 确定利润 wmh[yYWc  
"Asia Clear" “亚洲结算系统”