[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 wPaM
YxO/  
allotment notice 股份配售通知；配股通知 e%^PVi  
allotment of shares 股份分配 rDC=rG  
allowable 可获宽免；免税的 ,{BF`5bn|  
allowable business loss 可扣除的营业亏损 ltOsl-OpR  
allowable expenses 可扣税的支出 LNM#\fb  
allowance 免税额；津贴；备抵；准备金 IQ5'4zQg=  
allowance for debts 债项的免税额 |]]Rp  
allowance for depreciation by wear and tear 耗损折旧免税额 XRXQ 7\n  
allowance for funeral expenses 殡殓费的免税额 lLN5***47J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wQ '_, d  
allowance for repairs and outgoings 修葺及支出方面的免税额 WTwur
a,  
allowance to debtor 给债务人的津贴 r(I&`kF<  
alteration of capital 资本更改 AhQsv.t   
alternate trustee 候补受托人 4']eJ==OH  
amalgamation 合并 3($tD *!o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Je=k.pO1  
ambit of charges 征税范围；收费范围 X9o6} %Y  
amended valuation 经修订的估值 bkIQ?cl<at  
American Commodities Exchange 美国商品交易所 tfPe- U  
American Express Bank Limited 美国运通银行 `ex>q  
American Stock Exchange 美国证券交易所 ~Q+J1S]Fs  
amortization 摊销 _o?[0E  
amount due from banks 存放银行同业的款项 <+AvbqDe  
amount due from banks abroad 存放海外银行同业的款项 t?h\Af4Tf  
amount due from holding companies 控股公司欠款 .`/6[Z p

 
amount due from local banks 存放本港银行同业的款项 #=czqZw  
amount due to banks 银行同业的存款 ~U1M-<IX  
amount due to banks abroad 海外银行同业的存款 t ]P^6jw'  
amount due to holding companies 控股公司存款 y@Ak_]{b  
amount due to local banks 本港银行同业的存款 W4]jx]  
amount due to outport banks 外埠银行同业的存款 Ummoph7_@  
amount for note issue 发行纸币的款额 BZk0B?  
amount of bond 担保契据的款额 tWA<OOl  
amount of consideration 代价款额 E$s?)  
amount of contribution 供款数额 [wM ]w  
amount of indebtedness 负债款额 ;bkvdn }  
amount of principal of the loan 贷款本金额 b.QL\$a &  
amount of rates chargeable 应征差饷数额 9
zlhJ7i  
amount of share capital 股本额 7xCm"jgP  
amount of sums assured 承保款额 M`,`2I A  
amount of variation 变动幅度 Jv59zI   
amount of vote 拨款数额 ( gF{S*`  
amount payable 应付款额 Sw~L M&A  
amount receivable 应收款额 ? ;$f"Wl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pZ&?u
o67_  
analysis 分析 C |P(,Xp  
ancillary risk 附属风险 U] av{}U  
annual account 周年帐目；周年帐目报表；年度决算；年结 dd!Q[]$ }  
annual accounting date 年结日期 h&<>nK   
annual allowance 每年免税额；年积金；年度津贴；年津 7loIjT7  
annual balance 年度余额 DB.)/(zWQ  
annual disposable income 每年可动用收入 ?pkGejcQ  
annual estimates 周年预算 husk\  
annual fee 年费 @K}Bll.E  
annual general meeting 周年大会 6:AZZF1  
annual growth rate 年增率；每年增长率 ^2"3h$DJfS  
annual long-term supplement 长期个案每年补助金 I0}G, q  
annual pensionable emolument 可供计算退休金的年薪 j&Y{ CFuZ  
annual report 年报 +/!y#&C&*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qw }. QwPT  
annual return 周年报表；周年申报表；每年报税表格 *&$2us0%%  
Annual Return Rules 《周年报表规则》 }/M`G]wT#  
annual review of consumer prices 每年消费物价回顾 epxbTJfc  
annual roll-forward basis 逐年延展方式 YI+o:fGC5  
annual salary 年薪 GUUd(xS{  
annual statement 年度报表；年度决算表 WU{9lL=  
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 #oxP
,LR  
annuitant 年金受益人 *m:'~\[u  
annuity 年金 QR h %S{  
annuity contract 年金合约 _TjRvILC  
annuity on human life 人寿年金 `WlQ<QEi  
antecedent debt 先前的债项 HKG8X="  
ante-dated cheque 倒填日期支票 {{ +8oRzY  
anticipated expenditure 预期开支 eD0|6P;Ei  
anticipated net profit 预期纯利 s+6tdBvzs  
anticipated revenue 预期收入 a`8svo;VUO  
anti-inflation measure 反通货膨胀措施 
@%rj1Gn  
anti-inflationary stance 反通货膨胀立场 PQ(/1v   
apparent deficit 表面赤字 )*Rr5l /l  
apparent financial solvency 表面偿债能力 $(&+NJ$U$  
apparent partner 表面合伙人 Ed>n/)Sm  
application for personal assessment 个人入息课税申请书 30Udba+{]p  
application of fund 资金应用 |!*abc\`(`  
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 +p0Y*.  
appointed actuary 委任精算师 M`Q
K{$1p  
appointed auditor 委任核数师；委任审计师 jYnP)xX ;  
appointed trustee 委任的受托人 .'=-@W*  
appointer 委任人 j:xm>X'  
apportioned pro rata 按比例分摊 xH{V.n&v  
apportionment 分配；分摊 {/K!cPp9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]`TX%Qni  
apportionment formula 分摊方程式 V5S6?V\  
apportionment of estate duty 遗产税的分摊 *DPKV$  
appraisal 估价；评估 ?/^{sW' |  
appreciable growth 可观增长 {|R +|ow  
appreciable impact 显着影响 V*1-wg5 >  
appreciable increase 可观增长
06>+loBG  
appreciation 增值；升值 F{FSmUxzK  
appreciation against other currencies 相对其他货币升值 %DuSco"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zN7Ou .  
appreciation tax 增值税 s5u  
appropriation 拨款；拨用；拨付 &ej|DM6  
appropriation account 拨款帐目 4|xQQv  
Appropriation Bill 拨款法案 ~Ut?'}L( d  
appropriation-in-aid system 补助拨款办法 1'SpJL1u~  
approved assets 核准资产 #An_RU 6h  
approved basket stock 认可一篮子证券 ANXN.V  
approved budget 核准预算 @S?D }myD  
approved charitable donation 认可慈善捐款 89a`WV@}  
approved charitable institution 认可慈善机构 l8RKwECdPn  
approved currency 核准货币；认可货币 qaEWK0  
approved estimates 核准预算 G33'Cgo:,  
approved estimates of expenditure 核准开支预算 tz_WxOQ0  
approved overseas insurer 核准海外保险人 `lN Z|U  
approved overseas trust company 核准海外信托公司 j$=MJN0  
approved pooled investment fund 核准汇集投资基金 yI8 / m|  
approved provident fund scheme 认可公积金计划 ki9vJ<  
approved provision 核准拨款 -k}&{v  
approved redeemable share 核准可赎回股份 c$~J7e6$  
approved regional stock 认可地区性证券 bXK$H=S Bz  
approved retirement scheme 认可退休金计划 Q7SRf$4  
approved subordinated loan 核准附属贷款 <O9.GHV1v  
arbitrage 套戥；套汇；套利 f%c
-  
arbitrageur 套戥者；套汇者 #5mnSky+s  
arbitrary amount 临时款项 ~ ]^<*R  
arrangement 措施；安排；协定 :1e'22[=.  
arrears 欠款 'kk B>g7B  
arrears of pay 欠付薪酬 8M7pc{  
arrears of revenue 逾期未收税款；逾期未收的帐项 x<h-F  
articles of association 组织章程；组织细则；组织章程细则 `sJv?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  q{RT~,%  
ascertainment of profit 确定利润 e(Ub7
L#  
"Asia Clear" “亚洲结算系统”