[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 hgltD8,  
allotment notice 股份配售通知；配股通知 <rF  
allotment of shares 股份分配 3I(M<sB}  
allowable 可获宽免；免税的 WGK::?  
allowable business loss 可扣除的营业亏损 SsZzYj.d  
allowable expenses 可扣税的支出 _\[G7  
allowance 免税额；津贴；备抵；准备金 9m!fW|4  
allowance for debts 债项的免税额 +.cv,1Vx  
allowance for depreciation by wear and tear 耗损折旧免税额 RMXj)~4.  
allowance for funeral expenses 殡殓费的免税额 *
@^0xz{\z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j+/*NM_y3  
allowance for repairs and outgoings 修葺及支出方面的免税额 W@=ilW3RD  
allowance to debtor 给债务人的津贴 @9a=D<'>  
alteration of capital 资本更改 P!EX;+7+x  
alternate trustee 候补受托人 @xEQ<g  
amalgamation 合并 ]={Hq9d@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y L-L2   
ambit of charges 征税范围；收费范围 W aU_Z/{0  
amended valuation 经修订的估值 >d\I*"C+d  
American Commodities Exchange 美国商品交易所 i2E7$[  
American Express Bank Limited 美国运通银行 @d| 9(,Q  
American Stock Exchange 美国证券交易所 (0S7  
amortization 摊销 lla96\R  
amount due from banks 存放银行同业的款项 ^p/mJ1/s7  
amount due from banks abroad 存放海外银行同业的款项 KMcP!N.I  
amount due from holding companies 控股公司欠款 :Ib\v88WIv  
amount due from local banks 存放本港银行同业的款项 WTx;,TNG  
amount due to banks 银行同业的存款 a6_
`V;  
amount due to banks abroad 海外银行同业的存款 79_MP  
amount due to holding companies 控股公司存款 sP%.o7& n  
amount due to local banks 本港银行同业的存款 ;q2T*4NN  
amount due to outport banks 外埠银行同业的存款 S{6u\Vy  
amount for note issue 发行纸币的款额 W!*vO>^1W  
amount of bond 担保契据的款额 I4'j_X t  
amount of consideration 代价款额 rB]/N,R  
amount of contribution 供款数额 ^da-R;o]  
amount of indebtedness 负债款额 $P_Y8:  
amount of principal of the loan 贷款本金额 WW=7QCi  
amount of rates chargeable 应征差饷数额 ^(R gSMuT`  
amount of share capital 股本额  b8&9pLl  
amount of sums assured 承保款额 e<K=Q$U.  
amount of variation 变动幅度 HFOp4  
amount of vote 拨款数额 )SuJK.IF  
amount payable 应付款额 FB sw\P5w  
amount receivable 应收款额 sTDBK!9I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :|Cf$2k7  
analysis 分析 |a+8-@-Tj  
ancillary risk 附属风险 H'2 =yhtVh  
annual account 周年帐目；周年帐目报表；年度决算；年结 b%(0AL  
annual accounting date 年结日期 }- Sr@
bE  
annual allowance 每年免税额；年积金；年度津贴；年津 \N30SG?o  
annual balance 年度余额 )<d8yLb  
annual disposable income 每年可动用收入 r+Y1m\  
annual estimates 周年预算 _17"T0  
annual fee 年费 mwxJ#  
annual general meeting 周年大会 EZ4qhda  
annual growth rate 年增率；每年增长率 K4"as9oFP  
annual long-term supplement 长期个案每年补助金 XJ"9D#"a>  
annual pensionable emolument 可供计算退休金的年薪 $)3/N&GXR  
annual report 年报 )
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Annual Report on the Consumer Price Index 《消费物价指数年报》 uw]Jm"=w  
annual return 周年报表；周年申报表；每年报税表格 @u ^Ib33  
Annual Return Rules 《周年报表规则》 C;` fOCz^  
annual review of consumer prices 每年消费物价回顾 |@RO&F  
annual roll-forward basis 逐年延展方式 Ts\7)6|F  
annual salary 年薪 Vq\6c  
annual statement 年度报表；年度决算表 f$
3  
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 <IYt*vlm  
annuitant 年金受益人 LHps2,  
annuity 年金 ^:BRbp37i  
annuity contract 年金合约 0:*$i(2  
annuity on human life 人寿年金 u8*0r{kOH  
antecedent debt 先前的债项 \xt!b^d0  
ante-dated cheque 倒填日期支票 !s$fqn 6  
anticipated expenditure 预期开支 4?Io@[7A)  
anticipated net profit 预期纯利 $aG'.0HW  
anticipated revenue 预期收入 jVDNThm+  
anti-inflation measure 反通货膨胀措施 08Q:1 '  
anti-inflationary stance 反通货膨胀立场 {RK#W~h  
apparent deficit 表面赤字 <:?&}'aA  
apparent financial solvency 表面偿债能力 m#Cp.|>kP4  
apparent partner 表面合伙人 m+gVGK  
application for personal assessment 个人入息课税申请书 U+KbvkX wj  
application of fund 资金应用 \vI_%su1N  
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 sEoS|"  
appointed actuary 委任精算师  6?6 u  
appointed auditor 委任核数师；委任审计师 *G9; d0  
appointed trustee 委任的受托人 }V 1sY^C  
appointer 委任人 =Zj9F1E[i  
apportioned pro rata 按比例分摊 tQ/U 'Ap&  
apportionment 分配；分摊 L@/+u+j0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y, P-@ (  
apportionment formula 分摊方程式 \sk,3b
-&'  
apportionment of estate duty 遗产税的分摊 yHCc@`1.  
appraisal 估价；评估 :!%oQQO  
appreciable growth 可观增长 $z<CkMP!U7  
appreciable impact 显着影响 vjHbg#0%  
appreciable increase 可观增长 DT*/2TH*l  
appreciation 增值；升值 dgO2fI  
appreciation against other currencies 相对其他货币升值 !%Ak15o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vOqT Ld  
appreciation tax 增值税 HjK|9  
appropriation 拨款；拨用；拨付 HwDb &pP"  
appropriation account 拨款帐目 w:qwU\U>x  
Appropriation Bill 拨款法案 VR'w$m p  
appropriation-in-aid system 补助拨款办法 `p!.K9r7  
approved assets 核准资产 r@_;L>  
approved basket stock 认可一篮子证券 A3Su&0uaB  
approved budget 核准预算 b^v.FK46G  
approved charitable donation 认可慈善捐款 9U+^8,5  
approved charitable institution 认可慈善机构 , 7}Ri  
approved currency 核准货币；认可货币
8}U/fQ~  
approved estimates 核准预算 u", [ulP  
approved estimates of expenditure 核准开支预算 "$WZd  
approved overseas insurer 核准海外保险人 7|{QAv  
approved overseas trust company 核准海外信托公司 _8bqk\m+  
approved pooled investment fund 核准汇集投资基金 pD){K  
approved provident fund scheme 认可公积金计划 hVd63_OO  
approved provision 核准拨款 
=14pEe  
approved redeemable share 核准可赎回股份 77)C`]0(  
approved regional stock 认可地区性证券 QII>XJ9  
approved retirement scheme 认可退休金计划 3c6<JW  
approved subordinated loan 核准附属贷款 _3)~{dQ+  
arbitrage 套戥；套汇；套利 }@x0@sI9  
arbitrageur 套戥者；套汇者 b+ {yF  
arbitrary amount 临时款项 f5'+F-`N  
arrangement 措施；安排；协定 NWTsL OIm  
arrears 欠款 ?A]:`l_"  
arrears of pay 欠付薪酬 C3D1rS/I  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]Fa VKC~3  
articles of association 组织章程；组织细则；组织章程细则 P*\.dAi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r| YuHm  
ascertainment of profit 确定利润 (Y-
7B  
"Asia Clear" “亚洲结算系统”