[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 u37'~&o{U  
allotment notice 股份配售通知；配股通知 7 %Oa;]|  
allotment of shares 股份分配 s>;v!^N?u  
allowable 可获宽免；免税的 h]+C.Eqnt#  
allowable business loss 可扣除的营业亏损 }!"A!~&  
allowable expenses 可扣税的支出 !sDh4jQ`  
allowance 免税额；津贴；备抵；准备金 {QHVo#  
allowance for debts 债项的免税额 3L833zL  
allowance for depreciation by wear and tear 耗损折旧免税额 !UG 7Uer  
allowance for funeral expenses 殡殓费的免税额 T (O
W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b$ve sJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 SM0~fAtE  
allowance to debtor 给债务人的津贴 hU`wVy  
alteration of capital 资本更改 { /K. 3  
alternate trustee 候补受托人 {1V($aBl  
amalgamation 合并 4L ;% h  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r@v,T8  
ambit of charges 征税范围；收费范围 hd>aZ"nm1  
amended valuation 经修订的估值 iVp,e  
American Commodities Exchange 美国商品交易所 (]0%}$Fo  
American Express Bank Limited 美国运通银行
,Sq/y~  
American Stock Exchange 美国证券交易所 BSYzC9h`  
amortization 摊销 d F9!G;V  
amount due from banks 存放银行同业的款项 LR.H
h   
amount due from banks abroad 存放海外银行同业的款项 rR9|6l 3  
amount due from holding companies 控股公司欠款 A<5ZF27  
amount due from local banks 存放本港银行同业的款项 &Q;sSIc  
amount due to banks 银行同业的存款  ud xZ0  
amount due to banks abroad 海外银行同业的存款 g!$!F>[  
amount due to holding companies 控股公司存款 y4t7`-,~  
amount due to local banks 本港银行同业的存款 @
hJ
%@(  
amount due to outport banks 外埠银行同业的存款 |uqf:V`z:  
amount for note issue 发行纸币的款额 5mJJ
U  
amount of bond 担保契据的款额 Rv#]I#O  
amount of consideration 代价款额 @ zs'Y8  
amount of contribution 供款数额 0Fk5kGD,&K  
amount of indebtedness 负债款额 ?]Pmxp H}  
amount of principal of the loan 贷款本金额 <KE 1f7c  
amount of rates chargeable 应征差饷数额 YVYu:}e3)  
amount of share capital 股本额 P|.]DJ  
amount of sums assured 承保款额 jGXO\:sO  
amount of variation 变动幅度 +W:=e,=  
amount of vote 拨款数额 &y3OR1_Sm*  
amount payable 应付款额 e\Y*F  
amount receivable 应收款额 $ et0s;GBv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W%T>SpFl  
analysis 分析 (eCJ;%%k  
ancillary risk 附属风险 /4a._@1h[y  
annual account 周年帐目；周年帐目报表；年度决算；年结 @6{~05.p  
annual accounting date 年结日期 ;'5>q&[qbP  
annual allowance 每年免税额；年积金；年度津贴；年津 AvdXEY(-  
annual balance 年度余额 rs,2rSsg!  
annual disposable income 每年可动用收入 ]$Yvj!K
*Q  
annual estimates 周年预算 [`^a=:*  
annual fee 年费 AG!w4Ky`  
annual general meeting 周年大会 K8>zF/# +  
annual growth rate 年增率；每年增长率 #0ETY\}ZD  
annual long-term supplement 长期个案每年补助金 \^ZlG.  
annual pensionable emolument 可供计算退休金的年薪 aa>xIW, u  
annual report 年报 NdL,F;^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 NWM8[dI  
annual return 周年报表；周年申报表；每年报税表格 Pa{%\dsv  
Annual Return Rules 《周年报表规则》 4*Q#0`um  
annual review of consumer prices 每年消费物价回顾 Po ZuMF  
annual roll-forward basis 逐年延展方式 9cf:pXMi  
annual salary 年薪 )z&/_E =  
annual statement 年度报表；年度决算表 ]|MEx{BG-  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 EQf[,  
annuitant 年金受益人 pPcT
rN'  
annuity 年金 H *[_cqnv  
annuity contract 年金合约 ptDY3n~'  
annuity on human life 人寿年金 ]}U*_rM:  
antecedent debt 先前的债项 /9HVY %n  
ante-dated cheque 倒填日期支票 p?B=1vn-2  
anticipated expenditure 预期开支 7(qE0R&@  
anticipated net profit 预期纯利 _59huC.  
anticipated revenue 预期收入 { jhr<  
anti-inflation measure 反通货膨胀措施 H-~6Z",1  
anti-inflationary stance 反通货膨胀立场 ^:#D0[  
apparent deficit 表面赤字 Zrvz;p@~  
apparent financial solvency 表面偿债能力 g=;%  
apparent partner 表面合伙人  ~ ip,Nl  
application for personal assessment 个人入息课税申请书 xYmxc9)2  
application of fund 资金应用 N'g>M
BdI  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 c- }X_)U }  
appointed actuary 委任精算师 >N]7IU[-  
appointed auditor 委任核数师；委任审计师 ,wIONDnLZ  
appointed trustee 委任的受托人 NMa} <  
appointer 委任人 oJ4AIQjB  
apportioned pro rata 按比例分摊 _~piZmkG$  
apportionment 分配；分摊 G*-b}f
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TNGU6j}oq  
apportionment formula 分摊方程式 4WJ.^(  
apportionment of estate duty 遗产税的分摊 !Cr(Pe]  
appraisal 估价；评估 8>0e*jC  
appreciable growth 可观增长 DpUbzr41+k  
appreciable impact 显着影响 Qk,I^1w?7  
appreciable increase 可观增长 Z/t+8;TMR,  
appreciation 增值；升值 dYL"h.x  
appreciation against other currencies 相对其他货币升值 &Rvm>TC=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [/Rf\T(,jn  
appreciation tax 增值税 m06ALD_  
appropriation 拨款；拨用；拨付 nPye,"A Ol  
appropriation account 拨款帐目 hRs&t,{&  
Appropriation Bill 拨款法案 cUY`97bn  
appropriation-in-aid system 补助拨款办法 ly:
q6i  
approved assets 核准资产 sOU1n  
approved basket stock 认可一篮子证券 ',:*f8Jk  
approved budget 核准预算 !t gi  
approved charitable donation 认可慈善捐款 =zKhz8B(  
approved charitable institution 认可慈善机构 |NpP2|4h
 
approved currency 核准货币；认可货币 BDR.AZ  
approved estimates 核准预算 JwA YG5 W  
approved estimates of expenditure 核准开支预算 BFo5\l:q8  
approved overseas insurer 核准海外保险人 FQqI<6;  
approved overseas trust company 核准海外信托公司 b)=[
1g/=L  
approved pooled investment fund 核准汇集投资基金 FLGk?.x$\  
approved provident fund scheme 认可公积金计划 #MRMNL@   
approved provision 核准拨款 BK,{N0  
approved redeemable share 核准可赎回股份 vvKEv/pN7
 
approved regional stock 认可地区性证券 <})2#sZO!  
approved retirement scheme 认可退休金计划 UE$UR#T'w  
approved subordinated loan 核准附属贷款 ~c %hWt  
arbitrage 套戥；套汇；套利 QNpqdwu%h  
arbitrageur 套戥者；套汇者 5u*-L_  
arbitrary amount 临时款项 gK[YQXfTy  
arrangement 措施；安排；协定 k3)dEH1z  
arrears 欠款 Yy)tmq  
arrears of pay 欠付薪酬 Z yE `/J'  
arrears of revenue 逾期未收税款；逾期未收的帐项 .6`9H 1  
articles of association 组织章程；组织细则；组织章程细则 P] UJ0b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z@B=:t f  
ascertainment of profit 确定利润 qzf!l"bT  
"Asia Clear" “亚洲结算系统”