[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 k%5o5Hx  
allotment notice 股份配售通知；配股通知 cZ{-h  
allotment of shares 股份分配 G:HPd.ay  
allowable 可获宽免；免税的 GoK[tjb  
allowable business loss 可扣除的营业亏损 #G;0yB:76  
allowable expenses 可扣税的支出 H +O7+=&  
allowance 免税额；津贴；备抵；准备金 *-gd k9  
allowance for debts 债项的免税额 `J%iFm/5*  
allowance for depreciation by wear and tear 耗损折旧免税额 t<Iy`r71  
allowance for funeral expenses 殡殓费的免税额 tp-PE?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Uk=-A @q  
allowance for repairs and outgoings 修葺及支出方面的免税额 -^i[  
allowance to debtor 给债务人的津贴 6^M!p4$hF  
alteration of capital 资本更改 >8$ ]g  
alternate trustee 候补受托人 FaOfe]F  
amalgamation 合并 mT@8(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %. =B=*  
ambit of charges 征税范围；收费范围 ~@=*JzP?  
amended valuation 经修订的估值 biy1!r  
American Commodities Exchange 美国商品交易所 5m_$21  
American Express Bank Limited 美国运通银行 ai!zb2j!E  
American Stock Exchange 美国证券交易所 biJ"@dm 4  
amortization 摊销 UQmdm$.  
amount due from banks 存放银行同业的款项 cN}Aeo  
amount due from banks abroad 存放海外银行同业的款项 L1FTh  
amount due from holding companies 控股公司欠款 [ &cCE   
amount due from local banks 存放本港银行同业的款项 Sz.sX w;  
amount due to banks 银行同业的存款 bG`aF*10)!  
amount due to banks abroad 海外银行同业的存款 8.S&J6  
amount due to holding companies 控股公司存款 nU{}R"|  
amount due to local banks 本港银行同业的存款 o(=\FN e  
amount due to outport banks 外埠银行同业的存款 HAof,* h$  
amount for note issue 发行纸币的款额 &Ff#E?Y4|  
amount of bond 担保契据的款额 21b  
amount of consideration 代价款额 x]~{#pH@<  
amount of contribution 供款数额 W+v7OSd92  
amount of indebtedness 负债款额 K\w:'%>-  
amount of principal of the loan 贷款本金额 ){u/v[O9"  
amount of rates chargeable 应征差饷数额 \uT2)X( N  
amount of share capital 股本额 ;<j[0~qp:  
amount of sums assured 承保款额 \yIan<q  
amount of variation 变动幅度 $e bx  
amount of vote 拨款数额 5%+M:B  
amount payable 应付款额 &LRO^[d  
amount receivable 应收款额 A4lW8&rHI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p~/  
analysis 分析 EDMuQu/D8  
ancillary risk 附属风险 bi^[Eh  
annual account 周年帐目；周年帐目报表；年度决算；年结 zGDLF`  
annual accounting date 年结日期 Q{s9 {  
annual allowance 每年免税额；年积金；年度津贴；年津 >l<`)4*H  
annual balance 年度余额 Ev adY  
annual disposable income 每年可动用收入 )=KD  
annual estimates 周年预算 &:K!$W  
annual fee 年费 !
p&[:+qN  
annual general meeting 周年大会 6:Fb>|]*PY  
annual growth rate 年增率；每年增长率 ?X'm>R. @  
annual long-term supplement 长期个案每年补助金 cym<uh-Wg^  
annual pensionable emolument 可供计算退休金的年薪 n};:*N! v  
annual report 年报 avJ%J"j8z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 it Byw1/  
annual return 周年报表；周年申报表；每年报税表格 g4Y1*`} 2f  
Annual Return Rules 《周年报表规则》 C`4m#  
annual review of consumer prices 每年消费物价回顾 q5@N//<DNN  
annual roll-forward basis 逐年延展方式 `\}Ck1o  
annual salary 年薪 re]e4lZ  
annual statement 年度报表；年度决算表 [{}Hk%wlX  
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 S.u1[Yz^  
annuitant 年金受益人 C;mcb$@  
annuity 年金 zSJSus  
annuity contract 年金合约 RM\A$.5  
annuity on human life 人寿年金 w"A.*8Iu  
antecedent debt 先前的债项 v- 793pr  
ante-dated cheque 倒填日期支票 dF@m4 U@L  
anticipated expenditure 预期开支 |`N|S  
anticipated net profit 预期纯利 J@CKgE  
anticipated revenue 预期收入 {WYJQKs8  
anti-inflation measure 反通货膨胀措施 3FD6.X>x  
anti-inflationary stance 反通货膨胀立场 O,a1?_m8  
apparent deficit 表面赤字 &xAwk-{W  
apparent financial solvency 表面偿债能力 U]o  
apparent partner 表面合伙人 Fv| )[>z0  
application for personal assessment 个人入息课税申请书 |n*nByL/  
application of fund 资金应用 %<^IAMkp  
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 Q%_QT0H9Kz  
appointed actuary 委任精算师 d[0
R#2y=  
appointed auditor 委任核数师；委任审计师 ,/oqLI\  
appointed trustee 委任的受托人
hDn?R}^l{  
appointer 委任人 kYW>o}J|  
apportioned pro rata 按比例分摊 ~Av
B5  
apportionment 分配；分摊 *VuiEBG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >8v4fk IK  
apportionment formula 分摊方程式 y H9(ru  
apportionment of estate duty 遗产税的分摊 uZ1b_e0SGu  
appraisal 估价；评估 tL>c@w#Pv  
appreciable growth 可观增长 Whd\Ub8(  
appreciable impact 显着影响 G!G]*p5  
appreciable increase 可观增长 eYpK!9
 
appreciation 增值；升值 (aeS+d x  
appreciation against other currencies 相对其他货币升值 o)V@|i0Js  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 
bjO?k54I  
appreciation tax 增值税 m@,u&9K  
appropriation 拨款；拨用；拨付 y
huzjn  
appropriation account 拨款帐目 iImy"$yX{  
Appropriation Bill 拨款法案 | E}-j;(  
appropriation-in-aid system 补助拨款办法 hw @)W  
approved assets 核准资产 pO_$8=G+  
approved basket stock 认可一篮子证券 GJ9'i-\*\  
approved budget 核准预算 #CV;Np  
approved charitable donation 认可慈善捐款 hFQ*50n}  
approved charitable institution 认可慈善机构 _spW~"|G  
approved currency 核准货币；认可货币 +jPJv[W  
approved estimates 核准预算 (zmLMG(R
 
approved estimates of expenditure 核准开支预算 +lh jz*0  
approved overseas insurer 核准海外保险人 2+oS'nL  
approved overseas trust company 核准海外信托公司 "Dt: 8Nf^  
approved pooled investment fund 核准汇集投资基金 BwJL)$D<S  
approved provident fund scheme 认可公积金计划 9OS~;9YR  
approved provision 核准拨款 qlNB\~HCe  
approved redeemable share 核准可赎回股份 Clo}kdkd_  
approved regional stock 认可地区性证券 nu6p{_M  
approved retirement scheme 认可退休金计划 * YR>u@  
approved subordinated loan 核准附属贷款 r,r"?}Z  
arbitrage 套戥；套汇；套利 8 U<$u,WS  
arbitrageur 套戥者；套汇者 _kZ&t_]  
arbitrary amount 临时款项 r+W;}nyf  
arrangement 措施；安排；协定 '}N4SrU$  
arrears 欠款 ?^by3\,VZ  
arrears of pay 欠付薪酬 /
*G-\|  
arrears of revenue 逾期未收税款；逾期未收的帐项 e#<A\?  
articles of association 组织章程；组织细则；组织章程细则 KKRj#m(:!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z=j,-d%9  
ascertainment of profit 确定利润 kZK1{  
"Asia Clear" “亚洲结算系统”