[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 I4%p?'i,C  
allotment notice 股份配售通知；配股通知 \GR M, c  
allotment of shares 股份分配 :a 5#yh  
allowable 可获宽免；免税的 #s!q(Rc  
allowable business loss 可扣除的营业亏损 [`_ZlC  
allowable expenses 可扣税的支出 "K"]/3`k-  
allowance 免税额；津贴；备抵；准备金 /lC&'h T  
allowance for debts 债项的免税额 RO([R=.`/  
allowance for depreciation by wear and tear 耗损折旧免税额 QEavb
h^S  
allowance for funeral expenses 殡殓费的免税额 x tJ_azt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |7K[+aK  
allowance for repairs and outgoings 修葺及支出方面的免税额 D};zPf@!p  
allowance to debtor 给债务人的津贴 {G+pI2^  
alteration of capital 资本更改 v[aFSXGj)  
alternate trustee 候补受托人 9'qU 4I  
amalgamation 合并 DRBRs-D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [BH^SvE  
ambit of charges 征税范围；收费范围 >#q2KXh  
amended valuation 经修订的估值 *q?-M"K  
American Commodities Exchange 美国商品交易所 )]=1W  
American Express Bank Limited 美国运通银行 ;Jn"^zT   
American Stock Exchange 美国证券交易所 ",b3C.  
amortization 摊销 3c"$@W:>  
amount due from banks 存放银行同业的款项 b)SU8z!NV&  
amount due from banks abroad 存放海外银行同业的款项 $/*6tsR  
amount due from holding companies 控股公司欠款 U%Kv}s/(F{  
amount due from local banks 存放本港银行同业的款项 &nc0stuL  
amount due to banks 银行同业的存款 PJ=N.xf}  
amount due to banks abroad 海外银行同业的存款 hEO#uAR^Z  
amount due to holding companies 控股公司存款 b#**`Y  
amount due to local banks 本港银行同业的存款 63s<U/N
  
amount due to outport banks 外埠银行同业的存款 R&w2 y$  
amount for note issue 发行纸币的款额 jpL'y1@Ut  
amount of bond 担保契据的款额 2?",2x09  
amount of consideration 代价款额 @/S6P-4  
amount of contribution 供款数额 N30w^W&  
amount of indebtedness 负债款额 3Y\7+975m  
amount of principal of the loan 贷款本金额 :ZP4( }  
amount of rates chargeable 应征差饷数额 rAc Yt9M#  
amount of share capital 股本额 ep"YGx  
amount of sums assured 承保款额 w#?@ulr]d  
amount of variation 变动幅度 U6hT*126  
amount of vote 拨款数额 z*Y4t?+  
amount payable 应付款额 . g CC$  
amount receivable 应收款额 '64&'.{#>r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -{Lc?=  
analysis 分析 br!:g]Vh  
ancillary risk 附属风险 sUaUZO2V  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?
e? mg  
annual accounting date 年结日期 < q6z$c)K  
annual allowance 每年免税额；年积金；年度津贴；年津 <Tq&Va_w  
annual balance 年度余额 OD,"8JF  
annual disposable income 每年可动用收入 3pxm0|  
annual estimates 周年预算 M`W%nvEDE  
annual fee 年费 #z|\AmZ\  
annual general meeting 周年大会 5zebH  
annual growth rate 年增率；每年增长率 4dDDi,)U  
annual long-term supplement 长期个案每年补助金 ~R`Rj*Q2Y  
annual pensionable emolument 可供计算退休金的年薪 dg%Orvuz  
annual report 年报 j@1rVOmK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9m2_zfO[w  
annual return 周年报表；周年申报表；每年报税表格 aBPaC=g{HO  
Annual Return Rules 《周年报表规则》 ]J^9iDTTA  
annual review of consumer prices 每年消费物价回顾 @w1@|"6vF  
annual roll-forward basis 逐年延展方式 *>Z|!{bI  
annual salary 年薪 %-~W|Y  
annual statement 年度报表；年度决算表 &G5=?ub  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 G)(\!0pNZ  
annuitant 年金受益人 `={s*^Ta  
annuity 年金 '4PAH2&n  
annuity contract 年金合约 }*!7 Vrep  
annuity on human life 人寿年金 fvajNP  
antecedent debt 先前的债项 MC.,n$O}6  
ante-dated cheque 倒填日期支票 %21i#R`E  
anticipated expenditure 预期开支 ^*7~ Wxk5  
anticipated net profit 预期纯利 4(aDi;x"w  
anticipated revenue 预期收入 NO4V{}?a  
anti-inflation measure 反通货膨胀措施 .xtjB8gc  
anti-inflationary stance 反通货膨胀立场 #;bpxz1lR9  
apparent deficit 表面赤字 dzYB0vut@  
apparent financial solvency 表面偿债能力 Ol
>"'  
apparent partner 表面合伙人 G W]E,a  
application for personal assessment 个人入息课税申请书 sSLs%)e|:  
application of fund 资金应用 I0 y+,~\  
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% Eze  
appointed actuary 委任精算师 &a?&G'?  
appointed auditor 委任核数师；委任审计师 -e=p*7']  
appointed trustee 委任的受托人 xF)AuGdp\  
appointer 委任人 0dKI+zg
r  
apportioned pro rata 按比例分摊 ^(ks ^<}  
apportionment 分配；分摊 !GkwbHr+p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a:jRQ-F)  
apportionment formula 分摊方程式 m178S3  
apportionment of estate duty 遗产税的分摊 _C9*M6IU  
appraisal 估价；评估 &tFVW[(  
appreciable growth 可观增长 Si<9Oh  
appreciable impact 显着影响 7s%DM6li 6  
appreciable increase 可观增长 IAt;?4  
appreciation 增值；升值 w=I' CMRt  
appreciation against other currencies 相对其他货币升值 %?^T^P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V:h-K`~/  
appreciation tax 增值税 +w Oa  
appropriation 拨款；拨用；拨付 Xtqjx@ye  
appropriation account 拨款帐目 )u7*YlU\I  
Appropriation Bill 拨款法案 b _fI1f|  
appropriation-in-aid system 补助拨款办法 .xT8@]  
approved assets 核准资产 _S:6;_bz  
approved basket stock 认可一篮子证券 ?3!"js B  
approved budget 核准预算 Wjt1NfS&  
approved charitable donation 认可慈善捐款 4!Ez#\  
approved charitable institution 认可慈善机构 2M c/ah  
approved currency 核准货币；认可货币 DpIv <m]  
approved estimates 核准预算 >;',U<Wd  
approved estimates of expenditure 核准开支预算 ?2VY^7N[  
approved overseas insurer 核准海外保险人 `"v5bk  
approved overseas trust company 核准海外信托公司 SCl$+9E  
approved pooled investment fund 核准汇集投资基金 yp=Hxf  
approved provident fund scheme 认可公积金计划 ^5TSo&qZ  
approved provision 核准拨款 P&3'N~k-  
approved redeemable share 核准可赎回股份 JGPLVw  
approved regional stock 认可地区性证券 u7>b}+ak&  
approved retirement scheme 认可退休金计划 -f0Nb+AR  
approved subordinated loan 核准附属贷款 !dB {E  
arbitrage 套戥；套汇；套利 16MRLDhnD  
arbitrageur 套戥者；套汇者 ^Yei9bXl  
arbitrary amount 临时款项 hkw;W[ZWa  
arrangement 措施；安排；协定 ODK$G [-  
arrears 欠款 27*u^N*z@  
arrears of pay 欠付薪酬 >W"g r]R<  
arrears of revenue 逾期未收税款；逾期未收的帐项 E6
n3[Z  
articles of association 组织章程；组织细则；组织章程细则 <Vyv)#32o3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :mLcb.E  
ascertainment of profit 确定利润 %sb)U~gP  
"Asia Clear" “亚洲结算系统”