[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 [jF\"#A  
allotment notice 股份配售通知；配股通知 4OdK@+-8U  
allotment of shares 股份分配 9|hPl-. .W  
allowable 可获宽免；免税的 e{,[\7nF  
allowable business loss 可扣除的营业亏损 e0<L^|S  
allowable expenses 可扣税的支出 cx4'rK.  
allowance 免税额；津贴；备抵；准备金 @TnAO8Q>XD  
allowance for debts 债项的免税额 fQ,(,^!;  
allowance for depreciation by wear and tear 耗损折旧免税额 yXA]E.K!  
allowance for funeral expenses 殡殓费的免税额 <~Tfi*^+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :w4I+* ]  
allowance for repairs and outgoings 修葺及支出方面的免税额 D"n
3If%  
allowance to debtor 给债务人的津贴 y{\(|j  
alteration of capital 资本更改 @_Ly^' "  
alternate trustee 候补受托人 U=UnE"
h  
amalgamation 合并 ++0xa%:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e7gWz~  
ambit of charges 征税范围；收费范围 JOx""R8T5  
amended valuation 经修订的估值 A\<WnG>xjP  
American Commodities Exchange 美国商品交易所 0N3S@l#,\A  
American Express Bank Limited 美国运通银行 U_e e3KKA  
American Stock Exchange 美国证券交易所 c
H$Sk  
amortization 摊销 .e2K\o  
amount due from banks 存放银行同业的款项 Q_n9}LanP  
amount due from banks abroad 存放海外银行同业的款项 vM2\tL@"  
amount due from holding companies 控股公司欠款 UjQi9ELoJ  
amount due from local banks 存放本港银行同业的款项 GGn/J&k  
amount due to banks 银行同业的存款 zgHF-KEV  
amount due to banks abroad 海外银行同业的存款 z
f^F.wW  
amount due to holding companies 控股公司存款 5>[j^g+@  
amount due to local banks 本港银行同业的存款 XWFuAE  
amount due to outport banks 外埠银行同业的存款 \)T4NN  
amount for note issue 发行纸币的款额 |CjE}5Op>  
amount of bond 担保契据的款额 #-u?+Nk/  
amount of consideration 代价款额 Oo95\Yf$N  
amount of contribution 供款数额 ^<O:`c6_  
amount of indebtedness 负债款额 {piZm12q?  
amount of principal of the loan 贷款本金额 RJZ4fl  
amount of rates chargeable 应征差饷数额 Fh$Xcz~i  
amount of share capital 股本额 @uI_4a  
amount of sums assured 承保款额 c6)q(zz  
amount of variation 变动幅度 ce
qYyVy  
amount of vote 拨款数额 T5di#% : s  
amount payable 应付款额 Y+I`XeY  
amount receivable 应收款额 +Udlt)H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /h'b,iYVV  
analysis 分析 g:nU&-x#R  
ancillary risk 附属风险 0UT2sM$  
annual account 周年帐目；周年帐目报表；年度决算；年结 &4O0}ax*Zm  
annual accounting date 年结日期 &D~70N\L  
annual allowance 每年免税额；年积金；年度津贴；年津 f<0nj?  
annual balance 年度余额 ROHr%'owgL  
annual disposable income 每年可动用收入 8TnByKZz  
annual estimates 周年预算 +Ss|4O}'  
annual fee 年费 29=L7

 
annual general meeting 周年大会 jVp
k) ;vC  
annual growth rate 年增率；每年增长率 <C_FI` wk  
annual long-term supplement 长期个案每年补助金 i3} ^j?jA2  
annual pensionable emolument 可供计算退休金的年薪 0BTLIV$d;  
annual report 年报 ]n:)W.|`R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 yegTKoY  
annual return 周年报表；周年申报表；每年报税表格 xdH*[  
Annual Return Rules 《周年报表规则》 U8(Rye$  
annual review of consumer prices 每年消费物价回顾 ,&IBj6%Y  
annual roll-forward basis 逐年延展方式 nn_j" Nu  
annual salary 年薪 T+[N-"N  
annual statement 年度报表；年度决算表 W@x UR-}51  
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 c
tL@&~*nY  
annuitant 年金受益人 8?r ,ylUj  
annuity 年金 <j.bG 7  
annuity contract 年金合约 81|Xg5g)b  
annuity on human life 人寿年金 5E/z.5 q  
antecedent debt 先前的债项 YFCP'J"Z  
ante-dated cheque 倒填日期支票 f9g#pyH4  
anticipated expenditure 预期开支 ToN$x^M w  
anticipated net profit 预期纯利 pcw^W  
anticipated revenue 预期收入 O9k9h RE]z  
anti-inflation measure 反通货膨胀措施 WoiK _Ud  
anti-inflationary stance 反通货膨胀立场 v&B*InR?+  
apparent deficit 表面赤字 5Qik{cWxBq  
apparent financial solvency 表面偿债能力 e/m,PE  
apparent partner 表面合伙人 XY8s\D
K  
application for personal assessment 个人入息课税申请书 RYaf{i`  
application of fund 资金应用 oP".>g-.  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Rt<8&.m4  
appointed actuary 委任精算师 3~4e\xL  
appointed auditor 委任核数师；委任审计师 E VBB:*q6  
appointed trustee 委任的受托人 gC#PqK~  
appointer 委任人 @l^=&53T  
apportioned pro rata 按比例分摊 ']+-u{+#  
apportionment 分配；分摊 cRX0i;zag  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "}]1OL SV  
apportionment formula 分摊方程式 78\:{i->ta  
apportionment of estate duty 遗产税的分摊 vvLm9T
w  
appraisal 估价；评估 rs3Uk.Z^'  
appreciable growth 可观增长 tqE LF  
appreciable impact 显着影响 [BHf>  
appreciable increase 可观增长 8
Z!+1b  
appreciation 增值；升值  KD^>Vv#  
appreciation against other currencies 相对其他货币升值 vS:%(Y"!<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZgLO[Bj  
appreciation tax 增值税 +n]U3b  
appropriation 拨款；拨用；拨付 . oUaq|O  
appropriation account 拨款帐目 ](vshgp2  
Appropriation Bill 拨款法案 n< [np;\  
appropriation-in-aid system 补助拨款办法 ,ORZtj  
approved assets 核准资产
Rv6{'\:  
approved basket stock 认可一篮子证券 su(y*187A  
approved budget 核准预算 /
b20!3  
approved charitable donation 认可慈善捐款 })Rmu."\  
approved charitable institution 认可慈善机构 Uq&ne1  
approved currency 核准货币；认可货币 5,'?NEyw  
approved estimates 核准预算 n\5` JNCb  
approved estimates of expenditure 核准开支预算 pFGK-J  
approved overseas insurer 核准海外保险人 SHPaSq'
&N  
approved overseas trust company 核准海外信托公司 #JGy2Hk$^  
approved pooled investment fund 核准汇集投资基金 0yXUVKq3  
approved provident fund scheme 认可公积金计划 )]!Ps` ,u  
approved provision 核准拨款 wYhWR
gP  
approved redeemable share 核准可赎回股份 @<\f[Znt o  
approved regional stock 认可地区性证券 r^&{0c&o  
approved retirement scheme 认可退休金计划 kqSCKY1  
approved subordinated loan 核准附属贷款 ,-t3gc1~X  
arbitrage 套戥；套汇；套利 'Ol}nmJ'n  
arbitrageur 套戥者；套汇者 __$IbF5  
arbitrary amount 临时款项 fSl+;|K n  
arrangement 措施；安排；协定 %$I\\qq>{  
arrears 欠款 x$AF0xFO  
arrears of pay 欠付薪酬 7CABM  
arrears of revenue 逾期未收税款；逾期未收的帐项 b mc1S  
articles of association 组织章程；组织细则；组织章程细则 52tIe|KwL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cg<10KT  
ascertainment of profit 确定利润 h/`OG>./  
"Asia Clear" “亚洲结算系统”