[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 >pJ#b=  
allotment notice 股份配售通知；配股通知 BnDCK@+|Q  
allotment of shares 股份分配 BJ'pe[Xa5  
allowable 可获宽免；免税的 zKaj<Og  
allowable business loss 可扣除的营业亏损 5j0 Ib>\  
allowable expenses 可扣税的支出 ?4aW^l6/  
allowance 免税额；津贴；备抵；准备金 t
TubW=H  
allowance for debts 债项的免税额 .!i`YT*jF
 
allowance for depreciation by wear and tear 耗损折旧免税额 {^:NII]  
allowance for funeral expenses 殡殓费的免税额 "Y4glomR[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &RI;!qn6(  
allowance for repairs and outgoings 修葺及支出方面的免税额 JY;u<xl  
allowance to debtor 给债务人的津贴 Q7d@+C  
alteration of capital 资本更改 v9KsE2Ei  
alternate trustee 候补受托人 3u+i  
amalgamation 合并 .Y8P6_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hsYE&Np_Q  
ambit of charges 征税范围；收费范围 (ov&iN x  
amended valuation 经修订的估值 
7&%HE\  
American Commodities Exchange 美国商品交易所 {X_
I>)Wg  
American Express Bank Limited 美国运通银行 /iAhGY  
American Stock Exchange 美国证券交易所 D/;[x{;E  
amortization 摊销 G-R83Orl  
amount due from banks 存放银行同业的款项 EwuRIe;D  
amount due from banks abroad 存放海外银行同业的款项 R?2H
nJh  
amount due from holding companies 控股公司欠款 TXf60{:f  
amount due from local banks 存放本港银行同业的款项 o1*P|.`  
amount due to banks 银行同业的存款 D@ !r

?E`  
amount due to banks abroad 海外银行同业的存款 gX(Xj@=(&  
amount due to holding companies 控股公司存款 /eXiWasQ  
amount due to local banks 本港银行同业的存款 `R7dn/  
amount due to outport banks 外埠银行同业的存款 F+ RE  
amount for note issue 发行纸币的款额 kUT^o  
amount of bond 担保契据的款额 VN\VTSZh?\  
amount of consideration 代价款额 v"mZy,u  
amount of contribution 供款数额 +uTl Lu;MT  
amount of indebtedness 负债款额 L$+_  
amount of principal of the loan 贷款本金额 jt9- v-  
amount of rates chargeable 应征差饷数额 {c O8q }L  
amount of share capital 股本额 -Lb7=98  
amount of sums assured 承保款额 Zs-lN*u7.  
amount of variation 变动幅度 | WTWj  
amount of vote 拨款数额 8t)gfSG  
amount payable 应付款额 nD]M
gT  
amount receivable 应收款额 .}Ys+d1b9c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B*Om\I  
analysis 分析 ?E}gm>  
ancillary risk 附属风险 jAv3qMQA  
annual account 周年帐目；周年帐目报表；年度决算；年结 iVf7;M8O  
annual accounting date 年结日期 f1elzANy  
annual allowance 每年免税额；年积金；年度津贴；年津 r ?<kWR?w  
annual balance 年度余额 cR,'aX  
annual disposable income 每年可动用收入 l?V#;  
annual estimates 周年预算 +{m+aHk  
annual fee 年费 =n_z`I  
annual general meeting 周年大会 AkdO:hVtG  
annual growth rate 年增率；每年增长率 @uN+]e+3  
annual long-term supplement 长期个案每年补助金 6BEpnw>p(  
annual pensionable emolument 可供计算退休金的年薪 jt: *Y  
annual report 年报 nHQ*#&$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (!J;
g|58  
annual return 周年报表；周年申报表；每年报税表格 ~x+'-2A46  
Annual Return Rules 《周年报表规则》 H+]h+K9\7  
annual review of consumer prices 每年消费物价回顾 8O60pB;4  
annual roll-forward basis 逐年延展方式 h(J$-SUs  
annual salary 年薪 @p}_"BHYWt  
annual statement 年度报表；年度决算表 9^`cVjD5  
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+v2(f2v  
annuitant 年金受益人 6A|XB3  
annuity 年金 `kv7Rr} Q  
annuity contract 年金合约 +RR6gAma}<  
annuity on human life 人寿年金 bb\XZ~)F  
antecedent debt 先前的债项 'irwecd8  
ante-dated cheque 倒填日期支票 dTu*%S1Z  
anticipated expenditure 预期开支 WPlf8* -fQ  
anticipated net profit 预期纯利 $>uUn3hSx\  
anticipated revenue 预期收入 *O@Zn  
anti-inflation measure 反通货膨胀措施 j!oX\Y-:&  
anti-inflationary stance 反通货膨胀立场 NjA[(8\:  
apparent deficit 表面赤字 K ;]dZ8  
apparent financial solvency 表面偿债能力 %zRuIDmv  
apparent partner 表面合伙人 _T~& kwe  
application for personal assessment 个人入息课税申请书 7+@-mJMP$D  
application of fund 资金应用 Soe2Gq  
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 T5e#Ll/  
appointed actuary 委任精算师 T /IX(b'<  
appointed auditor 委任核数师；委任审计师 9) $[W  
appointed trustee 委任的受托人 x _d   
appointer 委任人 NZADHO@0  
apportioned pro rata 按比例分摊 8g-Z~~0W1  
apportionment 分配；分摊 P2iuB|B@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !g }@xwWax  
apportionment formula 分摊方程式 iC^G^~V+H  
apportionment of estate duty 遗产税的分摊 * a1q M?  
appraisal 估价；评估 Qb%; |li  
appreciable growth 可观增长 qwnVtD  
appreciable impact 显着影响 f8qDmk5s  
appreciable increase 可观增长 ^`aw5 +S  
appreciation 增值；升值 3 Fy CD4#  
appreciation against other currencies 相对其他货币升值 <RbfW'<G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *=v%($~PK6  
appreciation tax 增值税 |M t2  
appropriation 拨款；拨用；拨付 f<nK;  
appropriation account 拨款帐目 Y8IC4:EO  
Appropriation Bill 拨款法案 a.JjbFL  
appropriation-in-aid system 补助拨款办法 CyHHV  
approved assets 核准资产 ,L~aa?Nb-  
approved basket stock 认可一篮子证券  cC|  
approved budget 核准预算 4b`Fi@J\  
approved charitable donation 认可慈善捐款 1q5S"=+W[  
approved charitable institution 认可慈善机构 7IkEud  
approved currency 核准货币；认可货币 @OUBo;/  
approved estimates 核准预算 }lhk;#r  
approved estimates of expenditure 核准开支预算 ,O-_Pv  
approved overseas insurer 核准海外保险人 Jg{K!P|i  
approved overseas trust company 核准海外信托公司 QlR~rFs9t  
approved pooled investment fund 核准汇集投资基金 w'$>E4\  
approved provident fund scheme 认可公积金计划 n+Conp/  
approved provision 核准拨款 wL>*WLf R  
approved redeemable share 核准可赎回股份 $FX$nY  
approved regional stock 认可地区性证券 a_{'I6a*,  
approved retirement scheme 认可退休金计划 w2/
3[VZ}l  
approved subordinated loan 核准附属贷款 +opym !\  
arbitrage 套戥；套汇；套利 YPq:z"`-y4  
arbitrageur 套戥者；套汇者 $3&XM  
arbitrary amount 临时款项 3&{6+A  
arrangement 措施；安排；协定  Bz>f  
arrears 欠款 _LfbEv<,T  
arrears of pay 欠付薪酬 '73}{" '  
arrears of revenue 逾期未收税款；逾期未收的帐项 !;[cJbqnh  
articles of association 组织章程；组织细则；组织章程细则 DKem;_6OQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wxj}k7_(`A  
ascertainment of profit 确定利润 ;pOV; q3j  
"Asia Clear" “亚洲结算系统”