[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 Bk[C=<
X  
allotment notice 股份配售通知；配股通知 sE&1ZJ]7  
allotment of shares 股份分配 fZrh_^yH  
allowable 可获宽免；免税的 +QNsI2t;r  
allowable business loss 可扣除的营业亏损 et?FX K"y  
allowable expenses 可扣税的支出 3S" /l
  
allowance 免税额；津贴；备抵；准备金 (eSsx/  
allowance for debts 债项的免税额 o59b#9  
allowance for depreciation by wear and tear 耗损折旧免税额 mM:%-I\$   
allowance for funeral expenses 殡殓费的免税额 -iL:D<!Cb_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A9;,y'm^8  
allowance for repairs and outgoings 修葺及支出方面的免税额 K&eT*JW>  
allowance to debtor 给债务人的津贴 b0Dco0U(  
alteration of capital 资本更改 [iZH[7&j  
alternate trustee 候补受托人 :W;eW%Y  
amalgamation 合并 )qe rA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5Dzf[V^]`  
ambit of charges 征税范围；收费范围 SP/'4m  
amended valuation 经修订的估值 ~d\^ynQ  
American Commodities Exchange 美国商品交易所 #nw+U+qL  
American Express Bank Limited 美国运通银行 mm;sf  
American Stock Exchange 美国证券交易所 hfw+n <  
amortization 摊销 FzNj':D  
amount due from banks 存放银行同业的款项 #k?.dWZ!  
amount due from banks abroad 存放海外银行同业的款项 > l]Ble  
amount due from holding companies 控股公司欠款 @JGFG+J}  
amount due from local banks 存放本港银行同业的款项 5RAhm0Op~.  
amount due to banks 银行同业的存款 hQ'W7EF  
amount due to banks abroad 海外银行同业的存款 @dx8{oQ  
amount due to holding companies 控股公司存款 m'Q G{f  
amount due to local banks 本港银行同业的存款 OTl9MwW  
amount due to outport banks 外埠银行同业的存款 S`$%C=a.  
amount for note issue 发行纸币的款额 |1zfXG,R  
amount of bond 担保契据的款额 i&?\Pp;5-j  
amount of consideration 代价款额 t<ZBp0  
amount of contribution 供款数额 K Ip^| k7>  
amount of indebtedness 负债款额 L^*f$Balz  
amount of principal of the loan 贷款本金额 \Y>b#*m(4  
amount of rates chargeable 应征差饷数额 n}t9Nf_  
amount of share capital 股本额 &,yF{9$G  
amount of sums assured 承保款额 &>]U c%JK  
amount of variation 变动幅度 r8?p6E  
amount of vote 拨款数额 d%.|MAE  
amount payable 应付款额 T*%rhnTv0  
amount receivable 应收款额 <bb!BS&w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qoOwR[NDcq  
analysis 分析 Je,o(:  
ancillary risk 附属风险 M[~{!0Uz g  
annual account 周年帐目；周年帐目报表；年度决算；年结 4wkv#vi7!-  
annual accounting date 年结日期 x;<0Gg~jB  
annual allowance 每年免税额；年积金；年度津贴；年津 = pn;b1=  
annual balance 年度余额 1YQYZ^11  
annual disposable income 每年可动用收入 '%wSs,HD  
annual estimates 周年预算 @_?2iN?4Z  
annual fee 年费 ^b$_I31D  
annual general meeting 周年大会 GcDA 0%i  
annual growth rate 年增率；每年增长率 uAqiL>y  
annual long-term supplement 长期个案每年补助金 ~^jPE)  
annual pensionable emolument 可供计算退休金的年薪 -gm5Eqi  
annual report 年报 TA0(U$ 4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 YoW)]n  
annual return 周年报表；周年申报表；每年报税表格 "T{WOGU+  
Annual Return Rules 《周年报表规则》 _cE_\Ay  
annual review of consumer prices 每年消费物价回顾 &a=78Z  
annual roll-forward basis 逐年延展方式 57EX#:a  
annual salary 年薪 `g3AM%3  
annual statement 年度报表；年度决算表 tcT=a@  
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 fLqjBG] <  
annuitant 年金受益人 qB (Pqv  
annuity 年金 rhcax%
Cd  
annuity contract 年金合约 3>^]r jFw  
annuity on human life 人寿年金 T[)!7@4r  
antecedent debt 先前的债项 .|^Gde  
ante-dated cheque 倒填日期支票 =\|,hg)c  
anticipated expenditure 预期开支 \ a,}1FS  
anticipated net profit 预期纯利 q)L4*O  
anticipated revenue 预期收入 "+T`{$Z=C  
anti-inflation measure 反通货膨胀措施 )v_v 7 ~H&  
anti-inflationary stance 反通货膨胀立场 \*=wm$p&*  
apparent deficit 表面赤字 KILX?Pt[7  
apparent financial solvency 表面偿债能力 !u@P\8M}  
apparent partner 表面合伙人 Rx&O}>"E>l  
application for personal assessment 个人入息课税申请书 | bRU=dg  
application of fund 资金应用 ~abyjM  
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 2H}y1bkW  
appointed actuary 委任精算师 vQyY %  
appointed auditor 委任核数师；委任审计师 Qv5fK  
appointed trustee 委任的受托人 v}N\z 2A  
appointer 委任人 @B(oq1i@  
apportioned pro rata 按比例分摊 tiE|%jOzt  
apportionment 分配；分摊 mjWU0.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \Q(a`6U  
apportionment formula 分摊方程式 wpuK?fP  
apportionment of estate duty 遗产税的分摊 3a.!9R>  
appraisal 估价；评估 N-?5[T"  
appreciable growth 可观增长 l[c '%M|N  
appreciable impact 显着影响 T>'O[=UWh  
appreciable increase 可观增长 !IdV
g$7  
appreciation 增值；升值 e )n ,Y  
appreciation against other currencies 相对其他货币升值 D\&S {  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wR@>U.XT@  
appreciation tax 增值税 oG1z PspL  
appropriation 拨款；拨用；拨付 '"E!av>  
appropriation account 拨款帐目 PVp>L*|BZ;  
Appropriation Bill 拨款法案 X':FFD4h  
appropriation-in-aid system 补助拨款办法 k:Y\i]#yP  
approved assets 核准资产 'k[qx}  
approved basket stock 认可一篮子证券 !(F?`([A  
approved budget 核准预算 A6]X aF  
approved charitable donation 认可慈善捐款 KCyV |,+n  
approved charitable institution 认可慈善机构 qWheoyAB  
approved currency 核准货币；认可货币 2I [zV7 @t  
approved estimates 核准预算 DOJydYds  
approved estimates of expenditure 核准开支预算 BYXc 'K  
approved overseas insurer 核准海外保险人 fV|uKs(W  
approved overseas trust company 核准海外信托公司 rhbz|Uq  
approved pooled investment fund 核准汇集投资基金 nK :YbLdK,  
approved provident fund scheme 认可公积金计划 8#yu.\N.xt  
approved provision 核准拨款 kEnGr6e  
approved redeemable share 核准可赎回股份 dEtjcId  
approved regional stock 认可地区性证券 ZI!:  
approved retirement scheme 认可退休金计划 r[i^tIv6As  
approved subordinated loan 核准附属贷款 ?'6@m86d  
arbitrage 套戥；套汇；套利  RbTG AA  
arbitrageur 套戥者；套汇者 MGm*({%  
arbitrary amount 临时款项 
KJ'ID  
arrangement 措施；安排；协定 NUYKMo1ze  
arrears 欠款 NplyvjQN;  
arrears of pay 欠付薪酬 MSQ^ovph  
arrears of revenue 逾期未收税款；逾期未收的帐项 o'$"MC+  
articles of association 组织章程；组织细则；组织章程细则 Fb(@i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F]yB=  
ascertainment of profit 确定利润 BA:x*(%~  
"Asia Clear" “亚洲结算系统”