[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 [9Hrpo]tU:  
allotment notice 股份配售通知；配股通知 d 1 O+qS  
allotment of shares 股份分配 ' <h@h*R  
allowable 可获宽免；免税的 7'7 o^> !  
allowable business loss 可扣除的营业亏损 k~]\kv=  
allowable expenses 可扣税的支出 nIl<2H]F`  
allowance 免税额；津贴；备抵；准备金 ^t[br6G  
allowance for debts 债项的免税额 D7C%Y^K]>E  
allowance for depreciation by wear and tear 耗损折旧免税额 ^ lG^.  
allowance for funeral expenses 殡殓费的免税额 YVO~ 0bX:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N8Un42  
allowance for repairs and outgoings 修葺及支出方面的免税额 KA."[dVa  
allowance to debtor 给债务人的津贴 a61?G!]  
alteration of capital 资本更改 mnH1-}oL  
alternate trustee 候补受托人 C7!=LiK}  
amalgamation 合并 J!:v`gb#@A  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *B+YG^Yu^  
ambit of charges 征税范围；收费范围 {#l@9r%  
amended valuation 经修订的估值 ; zfBe%Uf  
American Commodities Exchange 美国商品交易所 R[2h!.O8  
American Express Bank Limited 美国运通银行 X6oY-4O  
American Stock Exchange 美国证券交易所 tmC9p6%  
amortization 摊销 {6*{P!H  
amount due from banks 存放银行同业的款项 F:-6Htmj  
amount due from banks abroad 存放海外银行同业的款项 m A| "  
amount due from holding companies 控股公司欠款 a;0$fRy  
amount due from local banks 存放本港银行同业的款项 tUs{/Je  
amount due to banks 银行同业的存款 1F?ylZ|~  
amount due to banks abroad 海外银行同业的存款 uzLIllVX*  
amount due to holding companies 控股公司存款 nHB`<B  
amount due to local banks 本港银行同业的存款 4\Cb4jq%/  
amount due to outport banks 外埠银行同业的存款 R(HW0@R@w  
amount for note issue 发行纸币的款额 0Y\7A  
amount of bond 担保契据的款额 D"n
3If%  
amount of consideration 代价款额 y{\(|j  
amount of contribution 供款数额 u=6{
P(5$j  
amount of indebtedness 负债款额 4JjO.H  
amount of principal of the loan 贷款本金额 zyFbu=d|O:  
amount of rates chargeable 应征差饷数额 H@8 ;6D  
amount of share capital 股本额 &?7+8n&+  
amount of sums assured 承保款额 O[
#B906JB  
amount of variation 变动幅度 P C  
amount of vote 拨款数额 !& xc.39  
amount payable 应付款额 +luW=
j0V  
amount receivable 应收款额 |p+ xM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |y7#D9m  
analysis 分析 ;AgXl%Q  
ancillary risk 附属风险 Q_n9}LanP  
annual account 周年帐目；周年帐目报表；年度决算；年结 vM2\tL@"  
annual accounting date 年结日期 UjQi9ELoJ  
annual allowance 每年免税额；年积金；年度津贴；年津 "G!V?~;  
annual balance 年度余额 
qbdv  
annual disposable income 每年可动用收入 pmi`Er  
annual estimates 周年预算 4kQL\Ld#E%  
annual fee 年费 @T+pQ)0{{  
annual general meeting 周年大会 W= \gPCo  
annual growth rate 年增率；每年增长率 &:*|K
xX  
annual long-term supplement 长期个案每年补助金 [KjL`  
annual pensionable emolument 可供计算退休金的年薪 gw9:1S  
annual report 年报 Mkadl<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {piZm12q?  
annual return 周年报表；周年申报表；每年报税表格 xkebel`%  
Annual Return Rules 《周年报表规则》 #$9rH 2zd  
annual review of consumer prices 每年消费物价回顾 cX/["AM  
annual roll-forward basis 逐年延展方式 gL;tyf1P  
annual salary 年薪 ni x1_Wo;  
annual statement 年度报表；年度决算表 TJp0^&Q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 nLjo3yvV..  
annuitant 年金受益人 lGP'OY"Q  
annuity 年金 =24<d!R  
annuity contract 年金合约 e#$ZOK)`  
annuity on human life 人寿年金 /h'b,iYVV  
antecedent debt 先前的债项 g:nU&-x#R  
ante-dated cheque 倒填日期支票 0UT2sM$  
anticipated expenditure 预期开支 6?c(ueiL[  
anticipated net profit 预期纯利 I|?Z.!I|  
anticipated revenue 预期收入 :V#W y  
anti-inflation measure 反通货膨胀措施 )7Ed}6%  
anti-inflationary stance 反通货膨胀立场 -!]dU`:(X  
apparent deficit 表面赤字 ~V4&l3o  
apparent financial solvency 表面偿债能力 W:16 qbK  
apparent partner 表面合伙人 KI="O6 h  
application for personal assessment 个人入息课税申请书 _'E,g@  
application of fund 资金应用 {?9s~{Dl  
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 *u%4]q  
appointed actuary 委任精算师 ii@O&g  
appointed auditor 委任核数师；委任审计师 3#ua  
appointed trustee 委任的受托人 -*EK-j  
appointer 委任人
$dLP vN  
apportioned pro rata 按比例分摊 hOSkxdi*^  
apportionment 分配；分摊 RT)*H>|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y@Kp'+t(!  
apportionment formula 分摊方程式 b%<i&YY#  
apportionment of estate duty 遗产税的分摊 Gm.n@U p  
appraisal 估价；评估 {^#62Y  
appreciable growth 可观增长 fH7o,U|  
appreciable impact 显着影响 }$ Am;%?p  
appreciable increase 可观增长 5E/z.5 q  
appreciation 增值；升值 YFCP'J"Z  
appreciation against other currencies 相对其他货币升值 f9g#pyH4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r='"X#CmV/  
appreciation tax 增值税 A8R}W=  
appropriation 拨款；拨用；拨付 O9k9h RE]z  
appropriation account 拨款帐目 WoiK _Ud  
Appropriation Bill 拨款法案 v&B*InR?+  
appropriation-in-aid system 补助拨款办法 5Qik{cWxBq  
approved assets 核准资产 lc=C  
approved basket stock 认可一篮子证券 ^V~rS8]gj  
approved budget 核准预算 G8lR_gD"!  
approved charitable donation 认可慈善捐款 T}X#I'Z  
approved charitable institution 认可慈善机构 .sA?}H#wb  
approved currency 核准货币；认可货币 t "J"G@1)  
approved estimates 核准预算 & ;+u.X  
approved estimates of expenditure 核准开支预算 j#b?P=|l  
approved overseas insurer 核准海外保险人 )BY\c7SG  
approved overseas trust company 核准海外信托公司 @l^=&53T  
approved pooled investment fund 核准汇集投资基金 _e=R[  
approved provident fund scheme 认可公积金计划 h&Ehp   
approved provision 核准拨款 |wZ8O}O{E  
approved redeemable share 核准可赎回股份 "}]1OL SV  
approved regional stock 认可地区性证券 <m80e),~  
approved retirement scheme 认可退休金计划 {@9y%lmrh  
approved subordinated loan 核准附属贷款 H\2+cAFN#  
arbitrage 套戥；套汇；套利 m[C-/f^u|  
arbitrageur 套戥者；套汇者 Dm6}$v'0  
arbitrary amount 临时款项 V,($I'&/  
arrangement 措施；安排；协定 V$+xJ  m  
arrears 欠款 })|+tZ  
arrears of pay 欠付薪酬 4XDR?KUM  
arrears of revenue 逾期未收税款；逾期未收的帐项 OZ1+`4 v  
articles of association 组织章程；组织细则；组织章程细则 :xfD>K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!p1
OBS|  
ascertainment of profit 确定利润 Qt Qku1{  
"Asia Clear" “亚洲结算系统”