[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 SNpi=K!yn  
allotment notice 股份配售通知；配股通知 F
-gE<<  
allotment of shares 股份分配 svhI3"
r  
allowable 可获宽免；免税的 ko\):DN  
allowable business loss 可扣除的营业亏损 p( LZ)7/  
allowable expenses 可扣税的支出 }JgYCsF/f  
allowance 免税额；津贴；备抵；准备金 [2c{
k  
allowance for debts 债项的免税额 +9A\HQ |22  
allowance for depreciation by wear and tear 耗损折旧免税额 AC- )BM';  
allowance for funeral expenses 殡殓费的免税额 #f,y&\Xmf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Xrq x\X  
allowance for repairs and outgoings 修葺及支出方面的免税额 =H`Q~Xx  
allowance to debtor 给债务人的津贴 i@P }{  
alteration of capital 资本更改  iThSt72  
alternate trustee 候补受托人 F7}-!  
amalgamation 合并 iz[gHB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !q"cpL'4  
ambit of charges 征税范围；收费范围 k;^ :  
amended valuation 经修订的估值 Y3U9:VB  
American Commodities Exchange 美国商品交易所 {]N3f[w  
American Express Bank Limited 美国运通银行 |NFZ(6vNh  
American Stock Exchange 美国证券交易所 1Y
j~fb(  
amortization 摊销
6" B%)0  
amount due from banks 存放银行同业的款项
B4H!5b  
amount due from banks abroad 存放海外银行同业的款项 ;{Ux_JEg  
amount due from holding companies 控股公司欠款 o ^p  
amount due from local banks 存放本港银行同业的款项 *C

|  
amount due to banks 银行同业的存款 PL=^}{r  
amount due to banks abroad 海外银行同业的存款 2f:^S/.A  
amount due to holding companies 控股公司存款 Tl("IhkC  
amount due to local banks 本港银行同业的存款 R{hf9R,  
amount due to outport banks 外埠银行同业的存款 XP?rOOn  
amount for note issue 发行纸币的款额  # TkR  
amount of bond 担保契据的款额 4@3[  
amount of consideration 代价款额 ro~+j}*  
amount of contribution 供款数额 _.)eL3OF  
amount of indebtedness 负债款额 6sfwlT  
amount of principal of the loan 贷款本金额 ){;02^tX  
amount of rates chargeable 应征差饷数额 xyh.N)  
amount of share capital 股本额 Yl cbW0'c  
amount of sums assured 承保款额 LV{Q,DrP  
amount of variation 变动幅度 rSXzBi{  
amount of vote 拨款数额 qOhO qV  
amount payable 应付款额 $4=
f+ "z  
amount receivable 应收款额 [1G^/K"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;3'N
Mk  
analysis 分析 ! NV#U  
ancillary risk 附属风险 mh/n.*E7  
annual account 周年帐目；周年帐目报表；年度决算；年结 r#i?j}F}  
annual accounting date 年结日期 bCv{1]RC2  
annual allowance 每年免税额；年积金；年度津贴；年津 2\D8.nQr  
annual balance 年度余额 ._Zt=jB  
annual disposable income 每年可动用收入 cQNsL  
annual estimates 周年预算 B2=\2<  
annual fee 年费 pJIv+  
annual general meeting 周年大会 KFRw67^  
annual growth rate 年增率；每年增长率 &dB-r&4;+  
annual long-term supplement 长期个案每年补助金 .^(/n9|o-  
annual pensionable emolument 可供计算退休金的年薪 si4-3eC  
annual report 年报 dI'SwnR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r),PtI0X  
annual return 周年报表；周年申报表；每年报税表格 =3xE:  
Annual Return Rules 《周年报表规则》 <U Zd;e@  
annual review of consumer prices 每年消费物价回顾 L:nXWz  
annual roll-forward basis 逐年延展方式 =qVP] 9  
annual salary 年薪
/7c~nBU  
annual statement 年度报表；年度决算表 }GwVKAjP  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9=l.T/?sf  
annuitant 年金受益人 (t^n'V  
annuity 年金 T.e.{yO  
annuity contract 年金合约 c
7uG9  
annuity on human life 人寿年金 QbFHfA2Ij  
antecedent debt 先前的债项 }ET,ysa  
ante-dated cheque 倒填日期支票 Y,S\2or$  
anticipated expenditure 预期开支 h!@,8y[B  
anticipated net profit 预期纯利 OTWkUB{  
anticipated revenue 预期收入 upn~5>uCP  
anti-inflation measure 反通货膨胀措施 alMYk  
anti-inflationary stance 反通货膨胀立场 R{YzH56M  
apparent deficit 表面赤字 w0m^ &,;#  
apparent financial solvency 表面偿债能力 8TV;Rtl  
apparent partner 表面合伙人 R6;Phdh<>  
application for personal assessment 个人入息课税申请书 E\7 m<'R  
application of fund 资金应用 TA18 gq  
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 x+5k <Xi}  
appointed actuary 委任精算师 gO?44^hMe  
appointed auditor 委任核数师；委任审计师 +!t}  
appointed trustee 委任的受托人 F?+3%>/A@  
appointer 委任人 j1$8# /r;c  
apportioned pro rata 按比例分摊 M5L{*>4|6  
apportionment 分配；分摊 \`.F\Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V)M1YZV{  
apportionment formula 分摊方程式 vYmSKS  
apportionment of estate duty 遗产税的分摊 Oft arD  
appraisal 估价；评估 Ji'(`9F&a  
appreciable growth 可观增长 5i6
hp;=  
appreciable impact 显着影响 e9pOisZ;8  
appreciable increase 可观增长 YB))S!;Ok  
appreciation 增值；升值 rM}0%J'  
appreciation against other currencies 相对其他货币升值 FVsj;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <~emx'F|  
appreciation tax 增值税 'Ye v}QM  
appropriation 拨款；拨用；拨付 FjfN3#
qlg  
appropriation account 拨款帐目 \BV 0zKd  
Appropriation Bill 拨款法案 kfb/n)b'  
appropriation-in-aid system 补助拨款办法 AnsjmR:Jv  
approved assets 核准资产 Fqq6^um  
approved basket stock 认可一篮子证券 Lm*VN~2  
approved budget 核准预算 *O$CaAr\s  
approved charitable donation 认可慈善捐款 gT+Bhr  
approved charitable institution 认可慈善机构 K<sCF[  
approved currency 核准货币；认可货币 /c#`5L[  
approved estimates 核准预算 t G.(flW,  
approved estimates of expenditure 核准开支预算 u^W2UE\  
approved overseas insurer 核准海外保险人 .\3`2  
approved overseas trust company 核准海外信托公司 cR{>IH4^  
approved pooled investment fund 核准汇集投资基金 ~,6b_W p/  
approved provident fund scheme 认可公积金计划 W`rNBfG>  
approved provision 核准拨款 sRHA."A!8  
approved redeemable share 核准可赎回股份 z2c5m  
approved regional stock 认可地区性证券 -4#2/GXNO  
approved retirement scheme 认可退休金计划 _W!p8cB  
approved subordinated loan 核准附属贷款 faXx4A2"  
arbitrage 套戥；套汇；套利 ;o
Ov/3  
arbitrageur 套戥者；套汇者 N^0uit  
arbitrary amount 临时款项 we7c`1E  
arrangement 措施；安排；协定 zdun,`6   
arrears 欠款 &N
ZfJs  
arrears of pay 欠付薪酬 HjNxqaljt  
arrears of revenue 逾期未收税款；逾期未收的帐项 B6P|Z%E;D6  
articles of association 组织章程；组织细则；组织章程细则 / jTT5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Bvjl-$m!v  
ascertainment of profit 确定利润 \(UKdv  
"Asia Clear" “亚洲结算系统”