[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 (v0i]1ly[  
allotment notice 股份配售通知；配股通知 Vwpy/5Hmp  
allotment of shares 股份分配 [+wLy3_  
allowable 可获宽免；免税的 ,K
aO8^PB  
allowable business loss 可扣除的营业亏损 7Ml OBPh  
allowable expenses 可扣税的支出 R/\qDY,@  
allowance 免税额；津贴；备抵；准备金 xxZO{_q  
allowance for debts 债项的免税额 ``,q[|  
allowance for depreciation by wear and tear 耗损折旧免税额 _ X~xfmU  
allowance for funeral expenses 殡殓费的免税额 "3$P<Q\;l;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i{7Vh0n3S-  
allowance for repairs and outgoings 修葺及支出方面的免税额 CTf39R|7_  
allowance to debtor 给债务人的津贴 @^t1SP p  
alteration of capital 资本更改 hr?0RPp}  
alternate trustee 候补受托人 /_V4gwb}|-  
amalgamation 合并 av>Ff6w)Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :+v4,=fHy  
ambit of charges 征税范围；收费范围 V`_)H  
amended valuation 经修订的估值 vxk~(3]<)  
American Commodities Exchange 美国商品交易所 eEX*\1Gg  
American Express Bank Limited 美国运通银行 >/9Qgyc0  
American Stock Exchange 美国证券交易所 Id?2(Tg  
amortization 摊销 {q/D,Rh8  
amount due from banks 存放银行同业的款项 ]?k\ qS  
amount due from banks abroad 存放海外银行同业的款项 2SXy)m !  
amount due from holding companies 控股公司欠款 )P#xny2  
amount due from local banks 存放本港银行同业的款项 `##^ @N<P  
amount due to banks 银行同业的存款 uX8G<7O^  
amount due to banks abroad 海外银行同业的存款 =PmIrvr'[5  
amount due to holding companies 控股公司存款 l a_FZ
 
amount due to local banks 本港银行同业的存款 /MbWS(RT  
amount due to outport banks 外埠银行同业的存款 Gf<%bQ E  
amount for note issue 发行纸币的款额 \^Z DH  
amount of bond 担保契据的款额 ^o[(F<q  
amount of consideration 代价款额 xP5Z
-eL  
amount of contribution 供款数额 0F%V+Y\R  
amount of indebtedness 负债款额 ADT8A."R[  
amount of principal of the loan 贷款本金额 >_u5"&q  
amount of rates chargeable 应征差饷数额 MNH-SQB|  
amount of share capital 股本额
-f=4\3y3p  
amount of sums assured 承保款额 i,mo0CSa  
amount of variation 变动幅度 2T-3rC)  
amount of vote 拨款数额 :Y[?@/m4  
amount payable 应付款额 tREC)+*\  
amount receivable 应收款额 SV
i{B*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HC RmW'  
analysis 分析 GQ1m h*4$  
ancillary risk 附属风险 ^dRgYi"(A  
annual account 周年帐目；周年帐目报表；年度决算；年结 gacE?bW'  
annual accounting date 年结日期 !UX7R\qu|  
annual allowance 每年免税额；年积金；年度津贴；年津 mO@S
l(9  
annual balance 年度余额 0Rz",Mu>  
annual disposable income 每年可动用收入 fK5iOj'Q  
annual estimates 周年预算 D*q:XO6b  
annual fee 年费 m
$A-'*'  
annual general meeting 周年大会 ;
f~z_3g  
annual growth rate 年增率；每年增长率 &h?8yV4B  
annual long-term supplement 长期个案每年补助金 ($s%B  
annual pensionable emolument 可供计算退休金的年薪 Vv.q{fRvYB  
annual report 年报 2VgVn,c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G~ 19Vv*;  
annual return 周年报表；周年申报表；每年报税表格 4 moVS1  
Annual Return Rules 《周年报表规则》
; d :i  
annual review of consumer prices 每年消费物价回顾 p&cJo<]=LE  
annual roll-forward basis 逐年延展方式 z{G@t0q  
annual salary 年薪 #yR@.&P  
annual statement 年度报表；年度决算表 J85Kgd1 \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 \:_!!   
annuitant 年金受益人 6a*OQ{8  
annuity 年金 <j^"=UN4#  
annuity contract 年金合约 j(`V&S
 
annuity on human life 人寿年金 m95;NT1N/g  
antecedent debt 先前的债项 \++#adN:K  
ante-dated cheque 倒填日期支票 W*Ce1  
anticipated expenditure 预期开支 zHt}`>y&  
anticipated net profit 预期纯利 %^<A`Q_  
anticipated revenue 预期收入 '-Kr neZ!  
anti-inflation measure 反通货膨胀措施 ?ubIh.d  
anti-inflationary stance 反通货膨胀立场 m|k:wuzqK  
apparent deficit 表面赤字 O<`\9  
apparent financial solvency 表面偿债能力 ]?j [P=\  
apparent partner 表面合伙人  u9,ZY>  
application for personal assessment 个人入息课税申请书 QTuj v<|  
application of fund 资金应用 I cz)Qtg|  
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 mc}r15:<  
appointed actuary 委任精算师 D3kx&AR  
appointed auditor 委任核数师；委任审计师 ,?>:Cdz4  
appointed trustee 委任的受托人 I,YP{H4  
appointer 委任人
rQ$Jk[Y  
apportioned pro rata 按比例分摊 Zmr*$,v<y  
apportionment 分配；分摊 [iT#Pu5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uY*|bD`6&  
apportionment formula 分摊方程式
b}5hqIy  
apportionment of estate duty 遗产税的分摊 8CN0Q&|  
appraisal 估价；评估 +}@6V4BRn  
appreciable growth 可观增长 <P)0Yu  
appreciable impact 显着影响 {;Ispx0m  
appreciable increase 可观增长 I\oI"\}U  
appreciation 增值；升值 T0Zv.  
appreciation against other currencies 相对其他货币升值 Q7@ m.w%`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @qWes@   
appreciation tax 增值税 Q]2v]PJ6"  
appropriation 拨款；拨用；拨付 4
.0JgX  
appropriation account 拨款帐目 4e55  
Appropriation Bill 拨款法案 R'{BkC}.  
appropriation-in-aid system 补助拨款办法 *Zi:^<hv  
approved assets 核准资产 Y]!{ nW  
approved basket stock 认可一篮子证券 Bi|XdS$G  
approved budget 核准预算 vW:XM0  
approved charitable donation 认可慈善捐款 9t^Q_[hG  
approved charitable institution 认可慈善机构 7SpF&  
approved currency 核准货币；认可货币 iv]*
HE  
approved estimates 核准预算 vTF_`X  
approved estimates of expenditure 核准开支预算 =/]d\JSp  
approved overseas insurer 核准海外保险人 pX/,s#dY>  
approved overseas trust company 核准海外信托公司 K\]I@UTwq  
approved pooled investment fund 核准汇集投资基金 ??.9`3CYo  
approved provident fund scheme 认可公积金计划 )./
'`Mx?  
approved provision 核准拨款 nkvkHh  
approved redeemable share 核准可赎回股份 e.:SBXZ  
approved regional stock 认可地区性证券 _N&]w*ce  
approved retirement scheme 认可退休金计划 }I;5yk,o  
approved subordinated loan 核准附属贷款 -H;p +XAY  
arbitrage 套戥；套汇；套利 0/Wo":R:  
arbitrageur 套戥者；套汇者 fooQqWC)  
arbitrary amount 临时款项 h%T$m_  
arrangement 措施；安排；协定 Q\4nduQ  
arrears 欠款 X#!oG)or  
arrears of pay 欠付薪酬 xX]92Q  
arrears of revenue 逾期未收税款；逾期未收的帐项 (e$/@3*  
articles of association 组织章程；组织细则；组织章程细则 G[=8Ko0U+n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t!"XQ$g'  
ascertainment of profit 确定利润 Yh} F  
"Asia Clear" “亚洲结算系统”