[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 e622{dfVS  
allotment notice 股份配售通知；配股通知 L"%eQHEC&  
allotment of shares 股份分配 W%K8HAP"  
allowable 可获宽免；免税的 '/g+;^_cB  
allowable business loss 可扣除的营业亏损 4ZpF1Zc4B  
allowable expenses 可扣税的支出 G| oG:  
allowance 免税额；津贴；备抵；准备金 O/oYaAlFF@  
allowance for debts 债项的免税额 "IJMvTmj  
allowance for depreciation by wear and tear 耗损折旧免税额 C)p<
M H <  
allowance for funeral expenses 殡殓费的免税额 fcXk]W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Vj`s_IPY  
allowance for repairs and outgoings 修葺及支出方面的免税额 JBAK* g  
allowance to debtor 给债务人的津贴 (Gc`3jJ  
alteration of capital 资本更改 ]},Q`n>$
 
alternate trustee 候补受托人 5XO'OSdYq  
amalgamation 合并 F{~r7y;0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @k6}4
O?{  
ambit of charges 征税范围；收费范围 dt&Lwf/  
amended valuation 经修订的估值 {eN{Zh5"  
American Commodities Exchange 美国商品交易所 )wv[!cYyW  
American Express Bank Limited 美国运通银行 T)f_W  
American Stock Exchange 美国证券交易所 KVpAV$|e  
amortization 摊销 )Q/`o,Vm  
amount due from banks 存放银行同业的款项 h=r< B\Pa  
amount due from banks abroad 存放海外银行同业的款项 )h_7 2  
amount due from holding companies 控股公司欠款 N%|Vzc  
amount due from local banks 存放本港银行同业的款项 lv_%  
amount due to banks 银行同业的存款 )60f  
amount due to banks abroad 海外银行同业的存款 |O+>#  
amount due to holding companies 控股公司存款 UH&1c8y}  
amount due to local banks 本港银行同业的存款
@<TZH  
amount due to outport banks 外埠银行同业的存款 o+Ti$`2<O7  
amount for note issue 发行纸币的款额 Qwo9>ClC  
amount of bond 担保契据的款额 8kM0  
amount of consideration 代价款额 X8n/XG~_  
amount of contribution 供款数额 O8~U<'=*  
amount of indebtedness 负债款额 _QUu'zJ  
amount of principal of the loan 贷款本金额 q=% C (  
amount of rates chargeable 应征差饷数额 @j2*.ee  
amount of share capital 股本额 5@t uo`k  
amount of sums assured 承保款额 Q[ Sd  
amount of variation 变动幅度 
I+j|'=M  
amount of vote 拨款数额 +\[![r^P  
amount payable 应付款额 #0<y0uJ(y  
amount receivable 应收款额 Sb9=$0%\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m<,G:?RM  
analysis 分析 Fif^V  
ancillary risk 附属风险  )P9{47  
annual account 周年帐目；周年帐目报表；年度决算；年结 {e[pSD6   
annual accounting date 年结日期 ;E? hz  
annual allowance 每年免税额；年积金；年度津贴；年津 xnuv4Z}]t  
annual balance 年度余额 p2c=;5|/Q  
annual disposable income 每年可动用收入 ?"<r9S|[O  
annual estimates 周年预算 y_4krY|Zx  
annual fee 年费 Nw>T$RzS  
annual general meeting 周年大会 d7tD|[(J  
annual growth rate 年增率；每年增长率 :;*#Qh3"  
annual long-term supplement 长期个案每年补助金 v V\F^  
annual pensionable emolument 可供计算退休金的年薪 ,{ L;B  
annual report 年报 $aPHl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6|>\&Y!Q  
annual return 周年报表；周年申报表；每年报税表格 dM
s39j  
Annual Return Rules 《周年报表规则》 <AAZ8#^
  
annual review of consumer prices 每年消费物价回顾 ZDkD%SCy  
annual roll-forward basis 逐年延展方式 +b,31  
annual salary 年薪 0B$7S,2  
annual statement 年度报表；年度决算表 p1VahjRE-  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Ril21o! j  
annuitant 年金受益人 :_QAjU  
annuity 年金 *v nxP9<  
annuity contract 年金合约 Q#ZD&RZ9.  
annuity on human life 人寿年金 Wt)SdF=U/  
antecedent debt 先前的债项 :OQ:@Yk  
ante-dated cheque 倒填日期支票 YK?*
7  
anticipated expenditure 预期开支 Gz[ymj)5  
anticipated net profit 预期纯利 q4
.dLU,1  
anticipated revenue 预期收入 ZYA.1VrM  
anti-inflation measure 反通货膨胀措施 |`Oa/\U  
anti-inflationary stance 反通货膨胀立场 T:g4D z*2\  
apparent deficit 表面赤字 OBw`!G*w  
apparent financial solvency 表面偿债能力 ;4/dk_~p]  
apparent partner 表面合伙人 nc\C4g  
application for personal assessment 个人入息课税申请书 d7_g u  
application of fund 资金应用 m]=oa j@9  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 o,Tr^e$  
appointed actuary 委任精算师 |1QbO`f/F  
appointed auditor 委任核数师；委任审计师 rTsbP40  
appointed trustee 委任的受托人 9"HmHy&:E  
appointer 委任人 `J=1&ae{  
apportioned pro rata 按比例分摊 lR@i`)'?U  
apportionment 分配；分摊 csdOIF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J%\~<_2ny  
apportionment formula 分摊方程式 zOao&  
apportionment of estate duty 遗产税的分摊 `Ge+(1x  
appraisal 估价；评估 )p!*c,  
appreciable growth 可观增长 4g6ksdFQ  
appreciable impact 显着影响 1t\b a1x  
appreciable increase 可观增长 s7.p$r  
appreciation 增值；升值 I>kiah*  
appreciation against other currencies 相对其他货币升值 n(Q\',C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ] [HGzHA  
appreciation tax 增值税 <nb3~z1  
appropriation 拨款；拨用；拨付 {KU.  
appropriation account 拨款帐目 L

*UV  
Appropriation Bill 拨款法案 0 .FHdJ<  
appropriation-in-aid system 补助拨款办法 1(%>`=R8  
approved assets 核准资产 [j=,g-EOA  
approved basket stock 认可一篮子证券 2GiUPtO&Gj  
approved budget 核准预算 ,XeyE;||  
approved charitable donation 认可慈善捐款 *1Ut}  
approved charitable institution 认可慈善机构 Wiq{wx
e  
approved currency 核准货币；认可货币 ib(>vp$V  
approved estimates 核准预算 WG8iTVwx  
approved estimates of expenditure 核准开支预算 &
$b\=  
approved overseas insurer 核准海外保险人 0~ Iu7mPY  
approved overseas trust company 核准海外信托公司 9RCO| J  
approved pooled investment fund 核准汇集投资基金 Vedyy\TU  
approved provident fund scheme 认可公积金计划 'nlRY5@2  
approved provision 核准拨款 `sk!C7%  
approved redeemable share 核准可赎回股份 |%'6f}fnE  
approved regional stock 认可地区性证券 j!lAxlOX  
approved retirement scheme 认可退休金计划 2<[eD`u  
approved subordinated loan 核准附属贷款 z29qARiX  
arbitrage 套戥；套汇；套利 Sg.+`xww3  
arbitrageur 套戥者；套汇者 q:Y6fbt<7  
arbitrary amount 临时款项 R HwaJ;:)#  
arrangement 措施；安排；协定 *3_f&Y  
arrears 欠款 fjIcB+Z  
arrears of pay 欠付薪酬 6WE&((r^  
arrears of revenue 逾期未收税款；逾期未收的帐项 :H!(?(Pie  
articles of association 组织章程；组织细则；组织章程细则 #cj\~T.,,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 49+ >f
 
ascertainment of profit 确定利润 E\]OySC%C$  
"Asia Clear" “亚洲结算系统”