[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 H\ NO4
=  
allotment notice 股份配售通知；配股通知 KcSvf;sx  
allotment of shares 股份分配 ` "9Y.KU  
allowable 可获宽免；免税的 xR%CS`0R  
allowable business loss 可扣除的营业亏损 .
"H5.'  
allowable expenses 可扣税的支出 3FS:]|oC  
allowance 免税额；津贴；备抵；准备金 Mk^o*L{H  
allowance for debts 债项的免税额 9,9( mbWJv  
allowance for depreciation by wear and tear 耗损折旧免税额 m=n V$H  
allowance for funeral expenses 殡殓费的免税额 4BCZ~_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^%_LA't'R  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?n_Y_)9  
allowance to debtor 给债务人的津贴 =,(Ba'  
alteration of capital 资本更改 O'p 7^"M  
alternate trustee 候补受托人 %i^%D  
amalgamation 合并 vF*H5\ m<a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !Hgq7v ZG  
ambit of charges 征税范围；收费范围 5[;^Em)C  
amended valuation 经修订的估值 @4&sL](q  
American Commodities Exchange 美国商品交易所 sGzd c  
American Express Bank Limited 美国运通银行 KRz\ct|  
American Stock Exchange 美国证券交易所 , X|oCD  
amortization 摊销 Qs4Jl;Y_  
amount due from banks 存放银行同业的款项 x-q er-  
amount due from banks abroad 存放海外银行同业的款项 cOS|B1xG  
amount due from holding companies 控股公司欠款 uT=sDWD:  
amount due from local banks 存放本港银行同业的款项 M.t5,NJ  
amount due to banks 银行同业的存款 6)H70VPJ  
amount due to banks abroad 海外银行同业的存款 txliZ|.O  
amount due to holding companies 控股公司存款 )ll}hGS  
amount due to local banks 本港银行同业的存款 @jjp\~  
amount due to outport banks 外埠银行同业的存款 6C  
amount for note issue 发行纸币的款额 n2TvPt\  
amount of bond 担保契据的款额 fEM8/bhq  
amount of consideration 代价款额 tFb49zbk  
amount of contribution 供款数额 *WOA",gZ  
amount of indebtedness 负债款额 J4x1qY)Y&v  
amount of principal of the loan 贷款本金额 J]Y." hi  
amount of rates chargeable 应征差饷数额 ku\_M  
amount of share capital 股本额 E|ZY2&J`4  
amount of sums assured 承保款额 *BSL=8G{  
amount of variation 变动幅度 9}5Q5OZ  
amount of vote 拨款数额 n /rQ*hr  
amount payable 应付款额 #opFUX-  
amount receivable 应收款额 8)sqj=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g*8s h  
analysis 分析 CjIkRa@!x  
ancillary risk 附属风险 Kw'A%7^e  
annual account 周年帐目；周年帐目报表；年度决算；年结 WT!%FQ9  
annual accounting date 年结日期 /(vT49(]  
annual allowance 每年免税额；年积金；年度津贴；年津 r$*k-c9Bf  
annual balance 年度余额 ydBoZ3}  
annual disposable income 每年可动用收入 2< ^B]N  
annual estimates 周年预算 4R^'+hy|?  
annual fee 年费 Q:tW LVE#0  
annual general meeting 周年大会 C[wnor!  
annual growth rate 年增率；每年增长率 X8Gw8^t  
annual long-term supplement 长期个案每年补助金 "bC8/^  
annual pensionable emolument 可供计算退休金的年薪 "j~=YW+l  
annual report 年报
rMLCtGi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N7
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annual return 周年报表；周年申报表；每年报税表格 ^ W'\8L  
Annual Return Rules 《周年报表规则》 oz@yF)/Sm  
annual review of consumer prices 每年消费物价回顾 0*h \ /!e  
annual roll-forward basis 逐年延展方式 2,dGRf  
annual salary 年薪 -O-_F6p'D  
annual statement 年度报表；年度决算表 {T=I~#LjMI  
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 lHZf'P_Wx  
annuitant 年金受益人
 V18w  
annuity 年金 tt#M4n@  
annuity contract 年金合约 a*=\-;HaZ  
annuity on human life 人寿年金 q" fK "H-j  
antecedent debt 先前的债项 $zDW)%nAX  
ante-dated cheque 倒填日期支票 u5%.T0 P  
anticipated expenditure 预期开支 Lv#DIQ8y  
anticipated net profit 预期纯利 U9kt7#@FDK  
anticipated revenue 预期收入 
>b< br  
anti-inflation measure 反通货膨胀措施 ]xV7)/b5G  
anti-inflationary stance 反通货膨胀立场 KXYq|w  
apparent deficit 表面赤字 QNn$`Qz.  
apparent financial solvency 表面偿债能力 !t[X/iu  
apparent partner 表面合伙人 }LQ&
AIRN  
application for personal assessment 个人入息课税申请书 'ApWYt  
application of fund 资金应用 AY|8wf,LS  
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 kg+"Ta[9  
appointed actuary 委任精算师 aS:17+!  
appointed auditor 委任核数师；委任审计师 >|H=25N>;  
appointed trustee 委任的受托人 }1epn#O_4  
appointer 委任人 Ks9"U^bPs  
apportioned pro rata 按比例分摊 b\H~Ot[i  
apportionment 分配；分摊 Mx[tE?!2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vhdT"7`U  
apportionment formula 分摊方程式 Z#MPlw0B  
apportionment of estate duty 遗产税的分摊 F|Jo|02  
appraisal 估价；评估
R6CxNPRJ  
appreciable growth 可观增长 OfY>~d  
appreciable impact 显着影响 :6Bk<  
appreciable increase 可观增长 Xg#Dbf4  
appreciation 增值；升值 T3!l{vG \O  
appreciation against other currencies 相对其他货币升值 5qB>Song  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Uu8Z2M  
appreciation tax 增值税 ;k!bv|>
n  
appropriation 拨款；拨用；拨付 ejD
;lvf  
appropriation account 拨款帐目
:^! wQ""  
Appropriation Bill 拨款法案 L@0DT&5  
appropriation-in-aid system 补助拨款办法 e2Ba@e-  
approved assets 核准资产 A+NLo[swwu  
approved basket stock 认可一篮子证券 u6cWLVt  
approved budget 核准预算 0;r+E*`DA  
approved charitable donation 认可慈善捐款 ym8\q:N(R  
approved charitable institution 认可慈善机构 D)f hk!<  
approved currency 核准货币；认可货币 z2S53^C*  
approved estimates 核准预算 8_m
dh+  
approved estimates of expenditure 核准开支预算 \S1WF?<,  
approved overseas insurer 核准海外保险人 Fg`r:,(a  
approved overseas trust company 核准海外信托公司 {.;MsE  
approved pooled investment fund 核准汇集投资基金 R&=Y7MfZ  
approved provident fund scheme 认可公积金计划 O. @_2  
approved provision 核准拨款 (m~MyT#S  
approved redeemable share 核准可赎回股份 ] E`J5o}op  
approved regional stock 认可地区性证券 ,7k)cNstW  
approved retirement scheme 认可退休金计划 F(}d|z@@  
approved subordinated loan 核准附属贷款 x 1?
p+  
arbitrage 套戥；套汇；套利 X62z>mM  
arbitrageur 套戥者；套汇者 V'\4sPt  
arbitrary amount 临时款项 N{ ; {<C9Z  
arrangement 措施；安排；协定 s%;18V:pi  
arrears 欠款 ]:Ocu--  
arrears of pay 欠付薪酬 !Kd/ lDY  
arrears of revenue 逾期未收税款；逾期未收的帐项 9e1gjC\c  
articles of association 组织章程；组织细则；组织章程细则 .lTU[(qwu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wzT+V,  
ascertainment of profit 确定利润 pA"pt~6  
"Asia Clear" “亚洲结算系统”