[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 .wpp)M.w;H  
allotment notice 股份配售通知；配股通知 8V?*Bz-4`  
allotment of shares 股份分配 '=V1'I*  
allowable 可获宽免；免税的 )a=FhSB[G  
allowable business loss 可扣除的营业亏损 j6&q6C X  
allowable expenses 可扣税的支出 `Q1;Y  
allowance 免税额；津贴；备抵；准备金 #qcF2&a%  
allowance for debts 债项的免税额 6uu49x_^L4  
allowance for depreciation by wear and tear 耗损折旧免税额 FgnS+c3W(  
allowance for funeral expenses 殡殓费的免税额 s$3WJ'yr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )b=m|
A GX  
allowance for repairs and outgoings 修葺及支出方面的免税额 Hw\hTTK  
allowance to debtor 给债务人的津贴 1nZ7xCDK98  
alteration of capital 资本更改 Qd"R@+i  
alternate trustee 候补受托人 c#L.I  
amalgamation 合并 xXQW|#X\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  6j6P&[  
ambit of charges 征税范围；收费范围 D/`b~Yl  
amended valuation 经修订的估值 B*;PF  
American Commodities Exchange 美国商品交易所 )VM'^sV?  
American Express Bank Limited 美国运通银行 .a_xQ]eQ  
American Stock Exchange 美国证券交易所 +\GuZ5`  
amortization 摊销 E]gy5y  
amount due from banks 存放银行同业的款项 cs-dvpMZ  
amount due from banks abroad 存放海外银行同业的款项 "t>W M  
amount due from holding companies 控股公司欠款 8h{;*Wr-  
amount due from local banks 存放本港银行同业的款项 1 F+$\fLr  
amount due to banks 银行同业的存款 d-ML[^G  
amount due to banks abroad 海外银行同业的存款 *USzz Lq  
amount due to holding companies 控股公司存款 ~E3"
s  
amount due to local banks 本港银行同业的存款 3f)!RKS9q  
amount due to outport banks 外埠银行同业的存款 /8[T2Z!  
amount for note issue 发行纸币的款额 52v@zDY  
amount of bond 担保契据的款额 rhH !-`m  
amount of consideration 代价款额 JPmZ%]wA  
amount of contribution 供款数额 5X}OUn8  
amount of indebtedness 负债款额
'
(f Ci  
amount of principal of the loan 贷款本金额 Uv|^k8(  
amount of rates chargeable 应征差饷数额 KKGwMJku}  
amount of share capital 股本额 <;q)V%IUz  
amount of sums assured 承保款额 g7`uWAxZa  
amount of variation 变动幅度 3F\UEpQ  
amount of vote 拨款数额 #(dERET*  
amount payable 应付款额 FZ@8&T   
amount receivable 应收款额 &^JYIRn1\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2`cVi"U  
analysis 分析 x-Fl|kwX.5  
ancillary risk 附属风险 gVpp9VB  
annual account 周年帐目；周年帐目报表；年度决算；年结 L.$+W}  
annual accounting date 年结日期 dY$jg  
annual allowance 每年免税额；年积金；年度津贴；年津 V?C_PMa  
annual balance 年度余额 nOdAp4{:q%  
annual disposable income 每年可动用收入 G}0fk]%\:  
annual estimates 周年预算 nTH!_S>b(Y  
annual fee 年费 i=s>a;*#  
annual general meeting 周年大会 QMBV"E_aY  
annual growth rate 年增率；每年增长率 Sp~gY]:  
annual long-term supplement 长期个案每年补助金 &k0c|q]  
annual pensionable emolument 可供计算退休金的年薪 r57rH ^Hc  
annual report 年报 TM$Ek^fQ.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 xyaU!E*  
annual return 周年报表；周年申报表；每年报税表格 d
A' h7D  
Annual Return Rules 《周年报表规则》 Nbm=
;FHB`  
annual review of consumer prices 每年消费物价回顾 #7dM %   
annual roll-forward basis 逐年延展方式 * ~4m!U_s  
annual salary 年薪 >a5avSn  
annual statement 年度报表；年度决算表 [0-zJy|,  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 SPY4l*kX  
annuitant 年金受益人 pTzfc`~xv  
annuity 年金 -nKBSl s  
annuity contract 年金合约 &Vi0.o  
annuity on human life 人寿年金 Bg0 aLU)[  
antecedent debt 先前的债项 ]J6+nA6)  
ante-dated cheque 倒填日期支票 8- ]7>2?_  
anticipated expenditure 预期开支 G##^xFx  
anticipated net profit 预期纯利 `Ef&h V  
anticipated revenue 预期收入 m[!AOln)  
anti-inflation measure 反通货膨胀措施 n:5*Tg9  
anti-inflationary stance 反通货膨胀立场 *S>,5R0k  
apparent deficit 表面赤字 ?$\y0lHw/7  
apparent financial solvency 表面偿债能力 WX9pJ9d  
apparent partner 表面合伙人 `Ao;xOJ  
application for personal assessment 个人入息课税申请书 oO)KhA? y  
application of fund 资金应用 ky5gU[  
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 rXR}]|;>  
appointed actuary 委任精算师
R@H}n3,  
appointed auditor 委任核数师；委任审计师 w=H4#a?fc  
appointed trustee 委任的受托人 %D:5 S?{  
appointer 委任人 C},$(2>0+  
apportioned pro rata 按比例分摊 J"dp?i  
apportionment 分配；分摊 @5-+>\Hd^t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,9;d"ce  
apportionment formula 分摊方程式 &5u[q  
apportionment of estate duty 遗产税的分摊 N~A#itmdx  
appraisal 估价；评估 tXIre-. 2}  
appreciable growth 可观增长 ]0wmvTR  
appreciable impact 显着影响 .5m^)hi  
appreciable increase 可观增长 ,Uv8[ci%9  
appreciation 增值；升值 lZu
pn?  
appreciation against other currencies 相对其他货币升值 %C8fv|@:f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (B zf
~#]~  
appreciation tax 增值税 K-}'Fiq  
appropriation 拨款；拨用；拨付 "yCe
k  
appropriation account 拨款帐目 Q,A`"e#:  
Appropriation Bill 拨款法案 +6* .lRA  
appropriation-in-aid system 补助拨款办法 4';]fmf@[i  
approved assets 核准资产 .W+ F<] r  
approved basket stock 认可一篮子证券 8@a|~\3-  
approved budget 核准预算 !OJSQB,  
approved charitable donation 认可慈善捐款 uPpRzp  
approved charitable institution 认可慈善机构 y'k4>,`9e  
approved currency 核准货币；认可货币 ?JD\pYg[/  
approved estimates 核准预算 ;,h*s,i  
approved estimates of expenditure 核准开支预算 _(\\>'1q!  
approved overseas insurer 核准海外保险人 q[3b i!Q  
approved overseas trust company 核准海外信托公司 }PY? ZG  
approved pooled investment fund 核准汇集投资基金 m&Mvb[  
approved provident fund scheme 认可公积金计划 =`X;fz  
approved provision 核准拨款 r}~l(  
approved redeemable share 核准可赎回股份 1% )M-io  
approved regional stock 认可地区性证券 uXNf)?MpA  
approved retirement scheme 认可退休金计划 @zJ#16Vi  
approved subordinated loan 核准附属贷款 0OMyE9jJJ  
arbitrage 套戥；套汇；套利 dMwVgc:  
arbitrageur 套戥者；套汇者 'ga1SbA]  
arbitrary amount 临时款项 DOWUnJ;5  
arrangement 措施；安排；协定 ;61m  
arrears 欠款 >gr6H1  
arrears of pay 欠付薪酬 (t9qwSS8z  
arrears of revenue 逾期未收税款；逾期未收的帐项 x./jTebeO  
articles of association 组织章程；组织细则；组织章程细则 LE Y Y{G?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 w I@ lO\  
ascertainment of profit 确定利润 FJ}QKDQW=  
"Asia Clear" “亚洲结算系统”