[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 RE~:+.eB  
allotment notice 股份配售通知；配股通知 cZ>h[XX[  
allotment of shares 股份分配 .[YM0dt  
allowable 可获宽免；免税的 ]3UEju8$  
allowable business loss 可扣除的营业亏损 H
jG!pO{  
allowable expenses 可扣税的支出  n *Y+y  
allowance 免税额；津贴；备抵；准备金 ;#c=0*.  
allowance for debts 债项的免税额 L<8:1
/d\  
allowance for depreciation by wear and tear 耗损折旧免税额 
;oL`fQyr  
allowance for funeral expenses 殡殓费的免税额 ;.Dm?J0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kC~\D?8E=  
allowance for repairs and outgoings 修葺及支出方面的免税额 9cV;W\ Tw  
allowance to debtor 给债务人的津贴 lI#Ap2@  
alteration of capital 资本更改 L{XNOf3  
alternate trustee 候补受托人 aH@GhI
^@  
amalgamation 合并 HHd;<%q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .8[U k^q  
ambit of charges 征税范围；收费范围 T
.m*LM  
amended valuation 经修订的估值 yffg_^fR  
American Commodities Exchange 美国商品交易所 C9+`sFau@  
American Express Bank Limited 美国运通银行 ue?e}hF  
American Stock Exchange 美国证券交易所 %=C49(/K_  
amortization 摊销 >;|~ z\8  
amount due from banks 存放银行同业的款项 dw6U}  
amount due from banks abroad 存放海外银行同业的款项 ~cHpA;x9<^  
amount due from holding companies 控股公司欠款 9/[1a_ r  
amount due from local banks 存放本港银行同业的款项 u/W  
amount due to banks 银行同业的存款 ~o"V
Zp  
amount due to banks abroad 海外银行同业的存款 5!GL"  
amount due to holding companies 控股公司存款 3 *0/<1f1!  
amount due to local banks 本港银行同业的存款 8cN[t.S  
amount due to outport banks 外埠银行同业的存款 J-Xw}|>@  
amount for note issue 发行纸币的款额 o{C7V*  
amount of bond 担保契据的款额 ){'Ef_/R  
amount of consideration 代价款额 ^Bkwbj  
amount of contribution 供款数额 j^ y9+W_b  
amount of indebtedness 负债款额 "DWw]\xO](  
amount of principal of the loan 贷款本金额 ;S,k U{F  
amount of rates chargeable 应征差饷数额 A}./ ;[  
amount of share capital 股本额 LI`L!6^l  
amount of sums assured 承保款额
cu)ssT  
amount of variation 变动幅度 k(

<:  
amount of vote 拨款数额 ?ks3K-.4  
amount payable 应付款额 m*'^* #  
amount receivable 应收款额 SEf:u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q7<_>)e^  
analysis 分析 tXl
o27J  
ancillary risk 附属风险 >j&+mii  
annual account 周年帐目；周年帐目报表；年度决算；年结 EMe3Xb `  
annual accounting date 年结日期 .TI=3*`G  
annual allowance 每年免税额；年积金；年度津贴；年津 *OoM[wEY  
annual balance 年度余额 D/& 8[Z/Cn  
annual disposable income 每年可动用收入 B;k3YOg  
annual estimates 周年预算 6p;G~,bd~  
annual fee 年费 pb>TUKvT&  
annual general meeting 周年大会 *<.{sx^Gk  
annual growth rate 年增率；每年增长率 V5]}b[X  
annual long-term supplement 长期个案每年补助金 ly!vbpE_  
annual pensionable emolument 可供计算退休金的年薪 xK7xA O  
annual report 年报 2h_XfY'3pX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w+,Kpb<x[0  
annual return 周年报表；周年申报表；每年报税表格 %s|`1`c  
Annual Return Rules 《周年报表规则》 xEULV4Qw  
annual review of consumer prices 每年消费物价回顾 >v sy P  
annual roll-forward basis 逐年延展方式 j<BW/  
annual salary 年薪 Mp%.o}j   
annual statement 年度报表；年度决算表 nU^-D1s{  
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 G=1&:nW'  
annuitant 年金受益人 %9^^X6yLM  
annuity 年金 ^(w%m#  
annuity contract 年金合约 z' oK 0"  
annuity on human life 人寿年金 mNc?`G_R  
antecedent debt 先前的债项 &oU) ,H  
ante-dated cheque 倒填日期支票 -^R6U~  
anticipated expenditure 预期开支 /Qa'\X,f3  
anticipated net profit 预期纯利 D90.z"N\i9  
anticipated revenue 预期收入 qdss(LZ  
anti-inflation measure 反通货膨胀措施 ?2RDd|#  
anti-inflationary stance 反通货膨胀立场
d*}dM"  
apparent deficit 表面赤字 vS@;D7ep  
apparent financial solvency 表面偿债能力 =hw&2c  
apparent partner 表面合伙人 Fl{@B*3@w  
application for personal assessment 个人入息课税申请书 ~!t#M2Sk  
application of fund 资金应用 Fj_ 6jsDb  
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 xE.yh#?.k  
appointed actuary 委任精算师 C>}@"eK  
appointed auditor 委任核数师；委任审计师 @k|V4  
appointed trustee 委任的受托人 uPbGQ:%}  
appointer 委任人 d ynq)lf  
apportioned pro rata 按比例分摊 ;?q>F3n  
apportionment 分配；分摊 )o=ipm[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lR
<1
x  
apportionment formula 分摊方程式 r bfIH":  
apportionment of estate duty 遗产税的分摊 B.S zp_$  
appraisal 估价；评估 \#yKCA';  
appreciable growth 可观增长 |H .  
appreciable impact 显着影响 6d# 7  
appreciable increase 可观增长 =%i~HDiy  
appreciation 增值；升值 6_&uYA<8pE  
appreciation against other currencies 相对其他货币升值 >.xgo6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tCF,KP?  
appreciation tax 增值税 *v}3So
 
appropriation 拨款；拨用；拨付 U8>M`e"D  
appropriation account 拨款帐目 1ZrJ7a7=  
Appropriation Bill 拨款法案 p;x3gc;0  
appropriation-in-aid system 补助拨款办法 T4c]VWtD  
approved assets 核准资产 8kRqF?rbj  
approved basket stock 认可一篮子证券 4#MPD  
approved budget 核准预算 }hm"49,O  
approved charitable donation 认可慈善捐款 u)hr  
approved charitable institution 认可慈善机构 R(1N]>  
approved currency 核准货币；认可货币 ;^"#3_7T]  
approved estimates 核准预算 ((AsZ$[S  
approved estimates of expenditure 核准开支预算 I{8sLzA03S  
approved overseas insurer 核准海外保险人 m4m,-}KNi  
approved overseas trust company 核准海外信托公司 F7"v}K]X  
approved pooled investment fund 核准汇集投资基金 Fr|Ts>Kx  
approved provident fund scheme 认可公积金计划 #~JR_oQE!  
approved provision 核准拨款 &tjv.t  
approved redeemable share 核准可赎回股份 32S5Ai@Cd"  
approved regional stock 认可地区性证券 'CfM'f3uu  
approved retirement scheme 认可退休金计划 &F 3'tf?  
approved subordinated loan 核准附属贷款 [ U`})  
arbitrage 套戥；套汇；套利 ;+Sc Vz  
arbitrageur 套戥者；套汇者 8Buus  
arbitrary amount 临时款项 c_N'S_)~7Q  
arrangement 措施；安排；协定 dBeZx1Dy  
arrears 欠款 QqdVN3#1z  
arrears of pay 欠付薪酬 Y@#rGV>  
arrears of revenue 逾期未收税款；逾期未收的帐项 qrLE1b 1$  
articles of association 组织章程；组织细则；组织章程细则 O={ ?c1i:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,UA-Pq3}  
ascertainment of profit 确定利润 vK7J;U+cJ  
"Asia Clear" “亚洲结算系统”