[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 >`SeX:  
allotment notice 股份配售通知；配股通知 m4 m|?  
allotment of shares 股份分配 )wCNLi>4
 
allowable 可获宽免；免税的 EwU)(UK  
allowable business loss 可扣除的营业亏损 _MLf58  
allowable expenses 可扣税的支出 A_9J~3  
allowance 免税额；津贴；备抵；准备金 CswKT9  
allowance for debts 债项的免税额 a!-J=\>9  
allowance for depreciation by wear and tear 耗损折旧免税额 .UNV &R0  
allowance for funeral expenses 殡殓费的免税额 o|xZ?#^h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *B}O  
allowance for repairs and outgoings 修葺及支出方面的免税额 R3l{.{3p2  
allowance to debtor 给债务人的津贴 ~6@`;s`[Y  
alteration of capital 资本更改 :?BK A0E  
alternate trustee 候补受托人 ZV+tHgzlv5  
amalgamation 合并 M<n'ZDK`W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ujSoWs  
ambit of charges 征税范围；收费范围 |\?u-O3  
amended valuation 经修订的估值 dXQC}JA  
American Commodities Exchange 美国商品交易所  f $:SacF  
American Express Bank Limited 美国运通银行 *|Er;Thw  
American Stock Exchange 美国证券交易所 F]UH\1  
amortization 摊销 wW1\{<hgr  
amount due from banks 存放银行同业的款项 c$71~|-[  
amount due from banks abroad 存放海外银行同业的款项 1ONkmVtL  
amount due from holding companies 控股公司欠款  w:QO@  
amount due from local banks 存放本港银行同业的款项 \#t)B J2  
amount due to banks 银行同业的存款 O0xqA\  
amount due to banks abroad 海外银行同业的存款 S6JXi>n  
amount due to holding companies 控股公司存款 0]iaNR %  
amount due to local banks 本港银行同业的存款  =gM@[2  
amount due to outport banks 外埠银行同业的存款  16~E  
amount for note issue 发行纸币的款额 Q N#bd~  
amount of bond 担保契据的款额 2~? E'  
amount of consideration 代价款额 SeDk/}/~e  
amount of contribution 供款数额 p^|l ',e  
amount of indebtedness 负债款额 H(K PU1lDw  
amount of principal of the loan 贷款本金额  PC<_1!M]  
amount of rates chargeable 应征差饷数额 ]2qKc  
amount of share capital 股本额 7 g(Z
@  
amount of sums assured 承保款额 URrx7F98  
amount of variation 变动幅度 `(0B09~7  
amount of vote 拨款数额 ?zm]KxIC  
amount payable 应付款额 'u;O2$  
amount receivable 应收款额 &k%>u[Bo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YnU)f@b#  
analysis 分析 & rab,I"  
ancillary risk 附属风险 VDb bA\  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~vt9?(h  
annual accounting date 年结日期 *Z_4bR4Q  
annual allowance 每年免税额；年积金；年度津贴；年津 _7<{+Zzm  
annual balance 年度余额 -LszaMR}  
annual disposable income 每年可动用收入  k-=LD  
annual estimates 周年预算 ~r5S{&  
annual fee 年费 ~Q]5g7k=&  
annual general meeting 周年大会 >VkBQM-%  
annual growth rate 年增率；每年增长率 ;ISnI  
annual long-term supplement 长期个案每年补助金 3yKmuu!  
annual pensionable emolument 可供计算退休金的年薪 mA+:)?e5~  
annual report 年报 ud$-A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @|vH5P i  
annual return 周年报表；周年申报表；每年报税表格 l9&k!kF`  
Annual Return Rules 《周年报表规则》 C$1W+(  
annual review of consumer prices 每年消费物价回顾 C\GP}:[T3  
annual roll-forward basis 逐年延展方式 ebQ
gk Y=  
annual salary 年薪 znwKwc8,  
annual statement 年度报表；年度决算表 c Pf_B=  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 V&s|I oTR  
annuitant 年金受益人 lnyf
Aq}w  
annuity 年金 8$ u"92  
annuity contract 年金合约 `{G&i\"n  
annuity on human life 人寿年金 gE#'Zv{7  
antecedent debt 先前的债项 `IUn{I  
ante-dated cheque 倒填日期支票 Jq'8"  
anticipated expenditure 预期开支 kY~4AH  
anticipated net profit 预期纯利 CC`_e^~y=F  
anticipated revenue 预期收入 bPU i44P  
anti-inflation measure 反通货膨胀措施 I1U2wD  
anti-inflationary stance 反通货膨胀立场 bT^dtEr[  
apparent deficit 表面赤字 \H@1VgmR;  
apparent financial solvency 表面偿债能力 \MOwp@|y  
apparent partner 表面合伙人 aLGq<6Ja  
application for personal assessment 个人入息课税申请书 ujX;wGje  
application of fund 资金应用 Wjw,LwB  
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 zTw"5N  
appointed actuary 委任精算师 `Zm6e!dH-  
appointed auditor 委任核数师；委任审计师 0\= du  
appointed trustee 委任的受托人 T"_'sSI>tF  
appointer 委任人 $ItjVc@U  
apportioned pro rata 按比例分摊 wwB3m&  
apportionment 分配；分摊 SXm%X(JU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w31 Ox1>s  
apportionment formula 分摊方程式 1*TbgxS~W  
apportionment of estate duty 遗产税的分摊 bItcF$#!!!  
appraisal 估价；评估 WR"D7{>tw  
appreciable growth 可观增长 d}[cX9U/  
appreciable impact 显着影响 -SrZ^  
appreciable increase 可观增长 n|~y >w4  
appreciation 增值；升值 i .vH$  
appreciation against other currencies 相对其他货币升值 'j6O2=1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tTLg;YjN  
appreciation tax 增值税 ,KW Q 6  
appropriation 拨款；拨用；拨付 &3[oM)-V  
appropriation account 拨款帐目 &Vz$0{d5  
Appropriation Bill 拨款法案 dz] 5s  
appropriation-in-aid system 补助拨款办法 V*uE83x1  
approved assets 核准资产 U%nkPIFm  
approved basket stock 认可一篮子证券 "tzu.V-  
approved budget 核准预算 ecghY=%  
approved charitable donation 认可慈善捐款 K -U}sW  
approved charitable institution 认可慈善机构 _s=H|#l  
approved currency 核准货币；认可货币 ?dgyi4J?=`  
approved estimates 核准预算 JNfL jfE)<  
approved estimates of expenditure 核准开支预算 5 8bW  
approved overseas insurer 核准海外保险人 Fz%;_%j  
approved overseas trust company 核准海外信托公司 KhHFJo[8sf  
approved pooled investment fund 核准汇集投资基金 147QB+cE  
approved provident fund scheme 认可公积金计划 $oK&k
}Q  
approved provision 核准拨款 *9aJZWf>V  
approved redeemable share 核准可赎回股份 hJ}i+[~be  
approved regional stock 认可地区性证券 D(AH3`*|#  
approved retirement scheme 认可退休金计划 "?I#! t%'  
approved subordinated loan 核准附属贷款 hz qJ !  
arbitrage 套戥；套汇；套利 gsk? !D  
arbitrageur 套戥者；套汇者 L(Y1ey9x  
arbitrary amount 临时款项 ;.A}c)b  
arrangement 措施；安排；协定 @%]A,\  
arrears 欠款 HeRi67  
arrears of pay 欠付薪酬 o$rjGa l  
arrears of revenue 逾期未收税款；逾期未收的帐项 a#YK1n[!  
articles of association 组织章程；组织细则；组织章程细则 E7:xPNU  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d~LoHp  
ascertainment of profit 确定利润 FlBhCZ|
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"Asia Clear" “亚洲结算系统”