[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 bj$VYS"kY  
allotment notice 股份配售通知；配股通知 (HD8Mm  
allotment of shares 股份分配 S?K x:]  
allowable 可获宽免；免税的 K 0Gm ?(  
allowable business loss 可扣除的营业亏损 49d02AU%  
allowable expenses 可扣税的支出 \~~y1.,U.  
allowance 免税额；津贴；备抵；准备金 %Z]c[V.  
allowance for debts 债项的免税额 |O4LR,{G.w  
allowance for depreciation by wear and tear 耗损折旧免税额 $ -ICTp  
allowance for funeral expenses 殡殓费的免税额 `m7w%J.>n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z8-dntkf  
allowance for repairs and outgoings 修葺及支出方面的免税额 }$E341@  
allowance to debtor 给债务人的津贴 _(1Shm  
alteration of capital 资本更改 H2 Gj(Nc-  
alternate trustee 候补受托人 N&jHU+{OU  
amalgamation 合并 TcKt
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QuWWa|g^.  
ambit of charges 征税范围；收费范围 }Md5a%s<  
amended valuation 经修订的估值 +pG[ [}/  
American Commodities Exchange 美国商品交易所 jWjp0ii  
American Express Bank Limited 美国运通银行 Wkj0z]]?  
American Stock Exchange 美国证券交易所 [8v>jQ)  
amortization 摊销 'Tbdo >y  
amount due from banks 存放银行同业的款项 _CImf1  
amount due from banks abroad 存放海外银行同业的款项 4Mck/i2  
amount due from holding companies 控股公司欠款 yhG%@vSq  
amount due from local banks 存放本港银行同业的款项 V''?kVJ  
amount due to banks 银行同业的存款 Ehw2o-s^  
amount due to banks abroad 海外银行同业的存款 ONU,R\jMb-  
amount due to holding companies 控股公司存款 >S c/E}3  
amount due to local banks 本港银行同业的存款 :pXY/Pa  
amount due to outport banks 外埠银行同业的存款 U"L7G$  
amount for note issue 发行纸币的款额 )~2~q7  
amount of bond 担保契据的款额 rJ =r_v  
amount of consideration 代价款额 ,d`6 {ll  
amount of contribution 供款数额 PL|zm5923  
amount of indebtedness 负债款额 ;]\>jC  
amount of principal of the loan 贷款本金额 e gdbv  
amount of rates chargeable 应征差饷数额 E -+t[W  
amount of share capital 股本额  hSgH;k  
amount of sums assured 承保款额 =V>inH  
amount of variation 变动幅度 )1, U~+JFU  
amount of vote 拨款数额 a>8&B  
amount payable 应付款额 Mfinh@K,  
amount receivable 应收款额 `W9~u: F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f(UB$^4  
analysis 分析 wmB_)`QNP  
ancillary risk 附属风险 [x8_ax}w  
annual account 周年帐目；周年帐目报表；年度决算；年结 dKJ-{LV  
annual accounting date 年结日期 U~I y),5  
annual allowance 每年免税额；年积金；年度津贴；年津 /mG-g%gE  
annual balance 年度余额 d\-v+'d*+  
annual disposable income 每年可动用收入 h-+vNhH  
annual estimates 周年预算 ;FnU[Q`M#L  
annual fee 年费 ?A]/ M~3B  
annual general meeting 周年大会 WG]`Sy  
annual growth rate 年增率；每年增长率 twP%+/g]<  
annual long-term supplement 长期个案每年补助金 y%!zXK`cl]  
annual pensionable emolument 可供计算退休金的年薪 7KJ%-&L^  
annual report 年报 KD^n7+w%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *4OB 8
8$  
annual return 周年报表；周年申报表；每年报税表格 VOGx  
Annual Return Rules 《周年报表规则》 4Is Wp!`W  
annual review of consumer prices 每年消费物价回顾 {M ^5w  
annual roll-forward basis 逐年延展方式 6lob&+  
annual salary 年薪 8DGPA  
annual statement 年度报表；年度决算表 Plj>+XRO  
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 XImX1GH  
annuitant 年金受益人 j.kv!; Rj=  
annuity 年金 wJF(&P  
annuity contract 年金合约 D%~"]WnZ\Q  
annuity on human life 人寿年金 sv)4e)1  
antecedent debt 先前的债项 LZ}m;  
ante-dated cheque 倒填日期支票 h!J|4Qa  
anticipated expenditure 预期开支 7* R %zJ  
anticipated net profit 预期纯利 lS{ ^*(a  
anticipated revenue 预期收入 .2V?G]u  
anti-inflation measure 反通货膨胀措施 $[0\Th  
anti-inflationary stance 反通货膨胀立场 UK5u"@T  
apparent deficit 表面赤字 #`@5`;U>#  
apparent financial solvency 表面偿债能力 q+2v9K@  
apparent partner 表面合伙人 ijACfl{!:t  
application for personal assessment 个人入息课税申请书 te;VGpv.  
application of fund 资金应用 _%KRZx}  
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 Y?AvcY.  
appointed actuary 委任精算师 95mwDHbA  
appointed auditor 委任核数师；委任审计师 3w}ul~>
j  
appointed trustee 委任的受托人 :"'*1S*  
appointer 委任人 ${{[g16X  
apportioned pro rata 按比例分摊 *r)dtI*  
apportionment 分配；分摊 wGgeK,*_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nQ@<[KNd  
apportionment formula 分摊方程式 #_ Z)2ESX  
apportionment of estate duty 遗产税的分摊 2$Um
qt  
appraisal 估价；评估 sspGB>h8l  
appreciable growth 可观增长 NtNCt;_R7  
appreciable impact 显着影响 yG2rAG_G&  
appreciable increase 可观增长 :Q ?p^OC  
appreciation 增值；升值 nCDGPz
J  
appreciation against other currencies 相对其他货币升值 v;#0h7qd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >02p,W6S>  
appreciation tax 增值税 8&SWQ  
appropriation 拨款；拨用；拨付 #<d'=R[AK  
appropriation account 拨款帐目 .UYhj8  
Appropriation Bill 拨款法案 r0s(MyI  
appropriation-in-aid system 补助拨款办法 qNWSDZQ  
approved assets 核准资产 ?Xj@Sx  
approved basket stock 认可一篮子证券 vG:S(/\>  
approved budget 核准预算 :cKdl[E4z  
approved charitable donation 认可慈善捐款 #giH`|#d  
approved charitable institution 认可慈善机构 {Ga=
;0  
approved currency 核准货币；认可货币 )cU$I)  
approved estimates 核准预算 B\tm  
approved estimates of expenditure 核准开支预算 @<koL  
approved overseas insurer 核准海外保险人 Q@[(0R1  
approved overseas trust company 核准海外信托公司 SN]Na<P  
approved pooled investment fund 核准汇集投资基金 O~ |Y#T  
approved provident fund scheme 认可公积金计划 aH\A  
approved provision 核准拨款 ee{K5G  
approved redeemable share 核准可赎回股份 S8O,{  
approved regional stock 认可地区性证券 Ec&_&  
approved retirement scheme 认可退休金计划 :qj7i(
  
approved subordinated loan 核准附属贷款 0|ekwTx.  
arbitrage 套戥；套汇；套利 vs@u*4.Ut<  
arbitrageur 套戥者；套汇者 <Qt9MO`a  
arbitrary amount 临时款项 7n*"9Ai(  
arrangement 措施；安排；协定  v>s,*  
arrears 欠款 Bh7hF?c Sj  
arrears of pay 欠付薪酬 dEkAUH  
arrears of revenue 逾期未收税款；逾期未收的帐项 .:O($9^Ho  
articles of association 组织章程；组织细则；组织章程细则 84coi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u/ri {neP{  
ascertainment of profit 确定利润 N]-skz<v  
"Asia Clear" “亚洲结算系统”