[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 npD
IX  
allotment notice 股份配售通知；配股通知 ,WQ^tI=O  
allotment of shares 股份分配 /U$8TT8+-  
allowable 可获宽免；免税的 a1.|X i'/z  
allowable business loss 可扣除的营业亏损 -.<k~71  
allowable expenses 可扣税的支出 3SBZ>  
allowance 免税额；津贴；备抵；准备金 @cq`:_.[  
allowance for debts 债项的免税额 9]>iSG^H  
allowance for depreciation by wear and tear 耗损折旧免税额 f{lZKfrp  
allowance for funeral expenses 殡殓费的免税额 _Hd{sd#xX1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [Qdq}FYr  
allowance for repairs and outgoings 修葺及支出方面的免税额 _0pO8o-x  
allowance to debtor 给债务人的津贴 XTeb9h)3  
alteration of capital 资本更改 e9^2,:wLB  
alternate trustee 候补受托人 XMRNuEU  
amalgamation 合并 _}mK!_`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nW+YOX|+  
ambit of charges 征税范围；收费范围 DXQi-+?  
amended valuation 经修订的估值 i bdO*E  
American Commodities Exchange 美国商品交易所 [WB{T3j  
American Express Bank Limited 美国运通银行 2uk x (Z  
American Stock Exchange 美国证券交易所 quo^fqS&a  
amortization 摊销 t/Z:)4Z  
amount due from banks 存放银行同业的款项 R[1BfZ6s  
amount due from banks abroad 存放海外银行同业的款项 &s)0z)mR8&  
amount due from holding companies 控股公司欠款 \Xt)E[  
amount due from local banks 存放本港银行同业的款项 pGIe=Um0W  
amount due to banks 银行同业的存款 8@M'[jT  
amount due to banks abroad 海外银行同业的存款 y_}SK6{  
amount due to holding companies 控股公司存款 (D{Ys'{q  
amount due to local banks 本港银行同业的存款 a}d6 o;li  
amount due to outport banks 外埠银行同业的存款 S^cH}-+  
amount for note issue 发行纸币的款额 ^+R:MBK  
amount of bond 担保契据的款额 p8,0lo  
amount of consideration 代价款额 }t>q9bZ9z  
amount of contribution 供款数额 \h3e-)  
amount of indebtedness 负债款额 2D([Z-<i  
amount of principal of the loan 贷款本金额 DI&MC9j(   
amount of rates chargeable 应征差饷数额 -U>7 H`5  
amount of share capital 股本额 m
YNEz @  
amount of sums assured 承保款额 )9P&=  
amount of variation 变动幅度 ex?\c"  
amount of vote 拨款数额 !U BVPR*  
amount payable 应付款额 @ERu>nSP  
amount receivable 应收款额 >]}yXg=QK+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MFg'YA2 /  
analysis 分析 agd)ag4"[u  
ancillary risk 附属风险 I}v]Zm9  
annual account 周年帐目；周年帐目报表；年度决算；年结 o6?l/nJ  
annual accounting date 年结日期 >Wh3MG6  
annual allowance 每年免税额；年积金；年度津贴；年津 oA~4p(  
annual balance 年度余额 $Kq<W{H3ut  
annual disposable income 每年可动用收入 ,.g}W~S)  
annual estimates 周年预算 Q-zdJt  
annual fee 年费 (BE RY  
annual general meeting 周年大会 RI@*O6\/I  
annual growth rate 年增率；每年增长率 74zSP/G
'  
annual long-term supplement 长期个案每年补助金 \]Z&P,}w  
annual pensionable emolument 可供计算退休金的年薪 u fw cF*  
annual report 年报 >;i\v7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <4zT;:NQ  
annual return 周年报表；周年申报表；每年报税表格 viuiqs5[Bi  
Annual Return Rules 《周年报表规则》 DzPs!(5[I  
annual review of consumer prices 每年消费物价回顾 *=vlqpG  
annual roll-forward basis 逐年延展方式 m{&w{3pQk  
annual salary 年薪  q{X T  
annual statement 年度报表；年度决算表 *?8RXer  
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 0R y
Fv+  
annuitant 年金受益人 -3mgza  
annuity 年金 3C"_$?y"  
annuity contract 年金合约 V:\]cGA{  
annuity on human life 人寿年金 *fP(6e#G,  
antecedent debt 先前的债项 (^H5EeGV{  
ante-dated cheque 倒填日期支票 m.V,I}J.q  
anticipated expenditure 预期开支 g2'x#%ET  
anticipated net profit 预期纯利 8U^D(jrz  
anticipated revenue 预期收入 S?,_<GD)w  
anti-inflation measure 反通货膨胀措施 6;JP76PD  
anti-inflationary stance 反通货膨胀立场 `{G?>z Fp  
apparent deficit 表面赤字  vbKQ*
 
apparent financial solvency 表面偿债能力 C6)R#  
apparent partner 表面合伙人 ;i9>}]6  
application for personal assessment 个人入息课税申请书 M5Wl3tZL  
application of fund 资金应用 '\L0xw4  
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 Z}[xQ5  
appointed actuary 委任精算师 [EGx
  
appointed auditor 委任核数师；委任审计师 _>v0R '  
appointed trustee 委任的受托人 8ath45G@  
appointer 委任人 G{A)H_o*  
apportioned pro rata 按比例分摊 4zzlazU  
apportionment 分配；分摊 d +xA:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !~d'{sy6  
apportionment formula 分摊方程式 bpMl =_  
apportionment of estate duty 遗产税的分摊 6z1\a  
appraisal 估价；评估 M;qb7 Mu  
appreciable growth 可观增长
wA
r~<  
appreciable impact 显着影响 b8HE."*t  
appreciable increase 可观增长 </yo9.  
appreciation 增值；升值 O!];_q/  
appreciation against other currencies 相对其他货币升值  i_y:4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c `ud;lI  
appreciation tax 增值税 fqX~xp  
appropriation 拨款；拨用；拨付 Bhx<g&|j  
appropriation account 拨款帐目 K6(.KEW  
Appropriation Bill 拨款法案 hBoP=X.~  
appropriation-in-aid system 补助拨款办法 XSl!T/d  
approved assets 核准资产 <Cr8V'c  
approved basket stock 认可一篮子证券 _-6e0srZ  
approved budget 核准预算 n7+a
M@G  
approved charitable donation 认可慈善捐款 G)~MbesJ  
approved charitable institution 认可慈善机构 .ujj:>  
approved currency 核准货币；认可货币 NGj"ByVjx  
approved estimates 核准预算 *pK lA&_
 
approved estimates of expenditure 核准开支预算 /B=l,:TnJ  
approved overseas insurer 核准海外保险人 qM*S*,s  
approved overseas trust company 核准海外信托公司 2R] XH 0   
approved pooled investment fund 核准汇集投资基金 wlL
8X7+:  
approved provident fund scheme 认可公积金计划 7g-$oO  
approved provision 核准拨款 \2Xx%SX  
approved redeemable share 核准可赎回股份 I)rGOda{  
approved regional stock 认可地区性证券 [88{@
)  
approved retirement scheme 认可退休金计划 Uf^RLdoDn  
approved subordinated loan 核准附属贷款 shy  
arbitrage 套戥；套汇；套利 K{N%kk%F  
arbitrageur 套戥者；套汇者 -HN%B?}. x  
arbitrary amount 临时款项 -^Rb7g-  
arrangement 措施；安排；协定 yFi6jN#~  
arrears 欠款 k}-]W@UCa?  
arrears of pay 欠付薪酬 \boL`X  
arrears of revenue 逾期未收税款；逾期未收的帐项 RZe#|k+ 8  
articles of association 组织章程；组织细则；组织章程细则 fZ{&dslg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Fj,
(_^  
ascertainment of profit 确定利润 Li ij{ahm  
"Asia Clear" “亚洲结算系统”