[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 .gx*gX1<  
allotment notice 股份配售通知；配股通知 XeJx/'9o{  
allotment of shares 股份分配 &P,8)YA  
allowable 可获宽免；免税的 ^%*%=LJm  
allowable business loss 可扣除的营业亏损 _ jF, k>F  
allowable expenses 可扣税的支出 `3\5&Bf  
allowance 免税额；津贴；备抵；准备金 *|ubH?71%Y  
allowance for debts 债项的免税额 <5?.
S{Z9
 
allowance for depreciation by wear and tear 耗损折旧免税额 3S +.]v>  
allowance for funeral expenses 殡殓费的免税额 Lk=f^qJ ]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &F)P3=  
allowance for repairs and outgoings 修葺及支出方面的免税额 sDw&U?gUv  
allowance to debtor 给债务人的津贴 S'vr
O}yU  
alteration of capital 资本更改 ;NBJ@E,  
alternate trustee 候补受托人 #tGW|F  
amalgamation 合并 l>H#\MR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 op/|&H'  
ambit of charges 征税范围；收费范围 *)
H?d  
amended valuation 经修订的估值 l<!?`V6}  
American Commodities Exchange 美国商品交易所 >t3%-Kc  
American Express Bank Limited 美国运通银行 45q-x_  
American Stock Exchange 美国证券交易所 $hn#T#J3  
amortization 摊销 D3|y|Dr  
amount due from banks 存放银行同业的款项  b-yfBO  
amount due from banks abroad 存放海外银行同业的款项 34&n{ xv  
amount due from holding companies 控股公司欠款 )lBke*j~  
amount due from local banks 存放本港银行同业的款项 *Xn{{  
amount due to banks 银行同业的存款 Nz\=M|@(#  
amount due to banks abroad 海外银行同业的存款 xW!2[.O5H  
amount due to holding companies 控股公司存款 2LEf"FH0~  
amount due to local banks 本港银行同业的存款 m ['UV2  
amount due to outport banks 外埠银行同业的存款 rAM{<  
amount for note issue 发行纸币的款额 5@F1E8T  
amount of bond 担保契据的款额 QI.{M$,m~  
amount of consideration 代价款额 \l"1Io=  
amount of contribution 供款数额 dzKI?i)x  
amount of indebtedness 负债款额 6"/cz~h  
amount of principal of the loan 贷款本金额 [;  
amount of rates chargeable 应征差饷数额 oZQ%
P  
amount of share capital 股本额 AKzhal!  
amount of sums assured 承保款额 Z9E[RD  
amount of variation 变动幅度 M._9/ *C U  
amount of vote 拨款数额 9l+'V0?`  
amount payable 应付款额 B_aLqB]U  
amount receivable 应收款额 XcAx@CY9c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,W'`rCxJ  
analysis 分析 ~C\R!DN,  
ancillary risk 附属风险 Q~MV0<{  
annual account 周年帐目；周年帐目报表；年度决算；年结 U\*}}   
annual accounting date 年结日期 ]O,;t>  
annual allowance 每年免税额；年积金；年度津贴；年津 x9h
kE!{8  
annual balance 年度余额 :&S6AP  
annual disposable income 每年可动用收入 )Gi!wm>zvN  
annual estimates 周年预算 & w&JE]$ 5  
annual fee 年费 %scSp&X  
annual general meeting 周年大会 XJ^dX]4  
annual growth rate 年增率；每年增长率 N\1 EWi  
annual long-term supplement 长期个案每年补助金 ]4^9Tw6 _b  
annual pensionable emolument 可供计算退休金的年薪 ]DHB'NOh,  
annual report 年报 lZCTthr\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |:7O  
annual return 周年报表；周年申报表；每年报税表格 )*}2L_5]  
Annual Return Rules 《周年报表规则》 Oe:+%p  
annual review of consumer prices 每年消费物价回顾 :D|"hJ  
annual roll-forward basis 逐年延展方式 8E`A`z  
annual salary 年薪 F=?0:2P0bD  
annual statement 年度报表；年度决算表 zy^t95/m  
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 h mC.5mY  
annuitant 年金受益人 yU<T_&
M  
annuity 年金 X0wvOs:  
annuity contract 年金合约 pN|BtrN{  
annuity on human life 人寿年金 |=&[sC  
antecedent debt 先前的债项 I?<5 %  
ante-dated cheque 倒填日期支票 #fk#RNt  
anticipated expenditure 预期开支 l6]:Zcd0  
anticipated net profit 预期纯利 >c %*:
a  
anticipated revenue 预期收入 I.As{0cc  
anti-inflation measure 反通货膨胀措施 ' 5`w5swbc  
anti-inflationary stance 反通货膨胀立场 (1Q G]1q  
apparent deficit 表面赤字 T?B753I  
apparent financial solvency 表面偿债能力 R~TzZ(Ah]  
apparent partner 表面合伙人 {"k}C2K'r  
application for personal assessment 个人入息课税申请书 |>X5@
 
application of fund 资金应用 Wwo'pke  
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 4BF \-lq~  
appointed actuary 委任精算师 &m<:&h& b  
appointed auditor 委任核数师；委任审计师 !6.}{6b  
appointed trustee 委任的受托人 b/"&E'5-`\  
appointer 委任人 1X.E:  
apportioned pro rata 按比例分摊 h]WPWa)M  
apportionment 分配；分摊 T)4pLN E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c"F3[mrff  
apportionment formula 分摊方程式 CCx_
|>  
apportionment of estate duty 遗产税的分摊 b{4@~>i  
appraisal 估价；评估 &q8oalh  
appreciable growth 可观增长 rnX D(  
appreciable impact 显着影响 s9^r[l@W0U  
appreciable increase 可观增长 g}\G@7Q  
appreciation 增值；升值 QAN :  
appreciation against other currencies 相对其他货币升值 3'3E:}o|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q1hHK'3w  
appreciation tax 增值税 :qlc
N@_  
appropriation 拨款；拨用；拨付 .t53+<A  
appropriation account 拨款帐目 b&]_5 GGc  
Appropriation Bill 拨款法案 P)D2PVD  
appropriation-in-aid system 补助拨款办法 %# M=qP  
approved assets 核准资产 <cig^B{nX  
approved basket stock 认可一篮子证券 ^/c v
8M=  
approved budget 核准预算 <yNu/B.M  
approved charitable donation 认可慈善捐款 d-k`DJ!  
approved charitable institution 认可慈善机构 K9G1>*  
approved currency 核准货币；认可货币 L?h'^*F H}  
approved estimates 核准预算 ~F; ~  
approved estimates of expenditure 核准开支预算 *m$lAWB5D  
approved overseas insurer 核准海外保险人 $F&m('aB8  
approved overseas trust company 核准海外信托公司 4zo^ b0v  
approved pooled investment fund 核准汇集投资基金 +q<G%PwbV  
approved provident fund scheme 认可公积金计划 `_;sT8  
approved provision 核准拨款 };/;L[,G  
approved redeemable share 核准可赎回股份 ,/%@:Fh4  
approved regional stock 认可地区性证券 XWd;-% `<  
approved retirement scheme 认可退休金计划 "2m (*+  
approved subordinated loan 核准附属贷款 ,ICn]P dz@  
arbitrage 套戥；套汇；套利 tRC*@>I$  
arbitrageur 套戥者；套汇者 Hs6?4cgj  
arbitrary amount 临时款项 c2E*A+V#u  
arrangement 措施；安排；协定  U=ek_FO  
arrears 欠款 M0) q  
arrears of pay 欠付薪酬 [}ayaXXQ5  
arrears of revenue 逾期未收税款；逾期未收的帐项 |^:qJ;dOP  
articles of association 组织章程；组织细则；组织章程细则 AT{rg/oSf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :o"9x,  
ascertainment of profit 确定利润 xa"8"8  
"Asia Clear" “亚洲结算系统”