[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 "`]G>,r_  
allotment notice 股份配售通知；配股通知 W FVx7  
allotment of shares 股份分配 |>o]+V  
allowable 可获宽免；免税的 :L gFd  
allowable business loss 可扣除的营业亏损 .y'iF>QQ\  
allowable expenses 可扣税的支出 hbm%{*d  
allowance 免税额；津贴；备抵；准备金 tSX<^VER7  
allowance for debts 债项的免税额 Pqiw[+a$  
allowance for depreciation by wear and tear 耗损折旧免税额 L-z37kG^  
allowance for funeral expenses 殡殓费的免税额 OI0#@_L&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y"~Tf{8  
allowance for repairs and outgoings 修葺及支出方面的免税额 s;V~dxAiv  
allowance to debtor 给债务人的津贴 h8@8Qw  
alteration of capital 资本更改 /
RD@ [ 8  
alternate trustee 候补受托人 qW*JB4`?a  
amalgamation 合并 xVk|6vA7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G|eY$5!i  
ambit of charges 征税范围；收费范围 *Kj*|>)  
amended valuation 经修订的估值 )yvI {   
American Commodities Exchange 美国商品交易所 / blVm1F  
American Express Bank Limited 美国运通银行 "FA&Qm0  
American Stock Exchange 美国证券交易所 )p*I(y  
amortization 摊销 (IdXJvKU!  
amount due from banks 存放银行同业的款项 /@Qg'Q#  
amount due from banks abroad 存放海外银行同业的款项 4qMqAT  
amount due from holding companies 控股公司欠款 K;,zE6WD$$  
amount due from local banks 存放本港银行同业的款项 Q;r9>E!  
amount due to banks 银行同业的存款 _IzJxAcJ  
amount due to banks abroad 海外银行同业的存款 sf{r s*bgp  
amount due to holding companies 控股公司存款 ^Ud1 ag!-  
amount due to local banks 本港银行同业的存款 $|+q9o\  
amount due to outport banks 外埠银行同业的存款 2ghTAsUx9  
amount for note issue 发行纸币的款额 $="t7C9S  
amount of bond 担保契据的款额 /d;C)%$  
amount of consideration 代价款额 {No*Z'X  
amount of contribution 供款数额 M-inlZNR  
amount of indebtedness 负债款额 69#mj*p@+  
amount of principal of the loan 贷款本金额 X(sHFVU+  
amount of rates chargeable 应征差饷数额 r
eo  
amount of share capital 股本额 ~)>O=nR  
amount of sums assured 承保款额 ffMh2   
amount of variation 变动幅度 W/03L, 1  
amount of vote 拨款数额 zN}1Qh  
amount payable 应付款额 <T]BSQk  
amount receivable 应收款额 ^s*j<fH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *sNZ.Y:.  
analysis 分析 UjCQ W:[  
ancillary risk 附属风险 #p'Xq }]  
annual account 周年帐目；周年帐目报表；年度决算；年结 \@G 7Kk*l  
annual accounting date 年结日期 &'%b1CbE  
annual allowance 每年免税额；年积金；年度津贴；年津 "rhU2jT=c  
annual balance 年度余额 b(^gv  
annual disposable income 每年可动用收入 S$9>9!1>*  
annual estimates 周年预算 tA#7X r+  
annual fee 年费 :[icd2JCw]  
annual general meeting 周年大会 F3BWi[Xh  
annual growth rate 年增率；每年增长率 LxD >eA  
annual long-term supplement 长期个案每年补助金 8MUY  
annual pensionable emolument 可供计算退休金的年薪 VI83 3  
annual report 年报 >q W_%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 XLwmX i  
annual return 周年报表；周年申报表；每年报税表格 J<K-Yeph  
Annual Return Rules 《周年报表规则》 $|J 16tW  
annual review of consumer prices 每年消费物价回顾 =W+ h.?  
annual roll-forward basis 逐年延展方式 =Xw
r*
FTr  
annual salary 年薪 ]/byz_7]  
annual statement 年度报表；年度决算表 "S8JHHx  
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 BS-nny
  
annuitant 年金受益人 Po+I!TL'  
annuity 年金 "ecG\}R=  
annuity contract 年金合约 UO3Q
wZ4j;  
annuity on human life 人寿年金 S"t6 *fWr  
antecedent debt 先前的债项 h7],
/? s  
ante-dated cheque 倒填日期支票 ~Sq !P  
anticipated expenditure 预期开支 kjCXP  
anticipated net profit 预期纯利 ii0{$}eoh  
anticipated revenue 预期收入 NBLiwL37{  
anti-inflation measure 反通货膨胀措施 w5j6RQml  
anti-inflationary stance 反通货膨胀立场 eK<X7m^  
apparent deficit 表面赤字 &yu3nA:7D  
apparent financial solvency 表面偿债能力 ~!PAs _O  
apparent partner 表面合伙人 BGk>:Z`  
application for personal assessment 个人入息课税申请书 /-Saz29f^Q  
application of fund 资金应用 )C?bb$ 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 K7G|cZ/^  
appointed actuary 委任精算师 ~ ^)D#Lo  
appointed auditor 委任核数师；委任审计师 aQ@9(j> F  
appointed trustee 委任的受托人 *,C[yg1P  
appointer 委任人 T{9pNf-  
apportioned pro rata 按比例分摊 "EA6RFRD  
apportionment 分配；分摊 $f++n5I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +ZuT\P&kR5  
apportionment formula 分摊方程式 |r5e#3w  
apportionment of estate duty 遗产税的分摊 qN5 ru2  
appraisal 估价；评估 U<
T.o0s=  
appreciable growth 可观增长 RQaB_bg7  
appreciable impact 显着影响 =bn
(9Gm!J  
appreciable increase 可观增长 *$U+  
appreciation 增值；升值 |I; tBqN{u  
appreciation against other currencies 相对其他货币升值 f9+J}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zWN/>~}U\  
appreciation tax 增值税 x2q6y  
appropriation 拨款；拨用；拨付 hxwo<wEg  
appropriation account 拨款帐目 s& INcjC  
Appropriation Bill 拨款法案 2(SU# /,  
appropriation-in-aid system 补助拨款办法 B=EI&+F+  
approved assets 核准资产 }}R?pU_  
approved basket stock 认可一篮子证券 -4rXOmiA  
approved budget 核准预算 hW^*b:v{  
approved charitable donation 认可慈善捐款 4*j6~  
approved charitable institution 认可慈善机构 2kP 0//  
approved currency 核准货币；认可货币 S5Hb9m&&  
approved estimates 核准预算 c"nowbf  
approved estimates of expenditure 核准开支预算 Qs38VlR_m  
approved overseas insurer 核准海外保险人 h8nJt>h  
approved overseas trust company 核准海外信托公司 +"sjkdum1  
approved pooled investment fund 核准汇集投资基金 2sezZeMV  
approved provident fund scheme 认可公积金计划 Ry$zF~[  
approved provision 核准拨款 SJseP_-  
approved redeemable share 核准可赎回股份 *En29N#a{  
approved regional stock 认可地区性证券 ^M:Y$9r_s  
approved retirement scheme 认可退休金计划 Dd:TFZo  
approved subordinated loan 核准附属贷款 M
2pe*z  
arbitrage 套戥；套汇；套利 IE)$.%q;)  
arbitrageur 套戥者；套汇者 E{LLxGAEZ  
arbitrary amount 临时款项 fX ^hO+f
 
arrangement 措施；安排；协定 {Xw6]d  
arrears 欠款 $nkvp`A  
arrears of pay 欠付薪酬 :\!D 6\o6  
arrears of revenue 逾期未收税款；逾期未收的帐项 d8)ps,  
articles of association 组织章程；组织细则；组织章程细则 A`'k5uG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $;4y2?E  
ascertainment of profit 确定利润 1*x;jO>Hk  
"Asia Clear" “亚洲结算系统”