[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 0Y7b$~n'Y  
allotment notice 股份配售通知；配股通知 Hd)z[6u8eT  
allotment of shares 股份分配 H]v"_!(\  
allowable 可获宽免；免税的 tEEeek(!  
allowable business loss 可扣除的营业亏损 _2*Ryz  
allowable expenses 可扣税的支出 Q}#5mf&cD  
allowance 免税额；津贴；备抵；准备金 5r1{l%?  
allowance for debts 债项的免税额 nNe`?TS?f  
allowance for depreciation by wear and tear 耗损折旧免税额 Gt{'` P,&9  
allowance for funeral expenses 殡殓费的免税额 1eG@?~G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >y<yFO{  
allowance for repairs and outgoings 修葺及支出方面的免税额 2K/+6t}  
allowance to debtor 给债务人的津贴 \@]/ks=K  
alteration of capital 资本更改 {)^P_zha[9  
alternate trustee 候补受托人 OE,uw2uaT  
amalgamation 合并 V&)lS Qw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XRU^7@Ylks  
ambit of charges 征税范围；收费范围 4 I}xygV  
amended valuation 经修订的估值 V,>_L  
American Commodities Exchange 美国商品交易所 2q2;Uo`"S.  
American Express Bank Limited 美国运通银行 Q8:`;W  
American Stock Exchange 美国证券交易所 z0ULB?*"  
amortization 摊销 ^fj):n5/  
amount due from banks 存放银行同业的款项 W`zY\]  
amount due from banks abroad 存放海外银行同业的款项  "52nT  
amount due from holding companies 控股公司欠款 v` 9^?Xw)  
amount due from local banks 存放本港银行同业的款项 /($!("b  
amount due to banks 银行同业的存款 QW~-+BD  
amount due to banks abroad 海外银行同业的存款 @D.]PZf  
amount due to holding companies 控股公司存款 K*&?+_v :  
amount due to local banks 本港银行同业的存款 ~z''kH=e  
amount due to outport banks 外埠银行同业的存款 =}@
m$g  
amount for note issue 发行纸币的款额 ~r~~0|=  
amount of bond 担保契据的款额 \<ohe w  
amount of consideration 代价款额 ,l[h
9J  
amount of contribution 供款数额 #L\t)W  
amount of indebtedness 负债款额 ;bJ2miO"e  
amount of principal of the loan 贷款本金额 D} Jhg`9  
amount of rates chargeable 应征差饷数额 C9oF*{  
amount of share capital 股本额 ;9cBlthh  
amount of sums assured 承保款额 p^_E7k<ag  
amount of variation 变动幅度 |.D_[QI  
amount of vote 拨款数额 ?H9F"B$ a  
amount payable 应付款额 >-0b@ +j  
amount receivable 应收款额 .F'fBT`$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?L|Jc_E  
analysis 分析 \-c8/=  
ancillary risk 附属风险 ;]<{<czc  
annual account 周年帐目；周年帐目报表；年度决算；年结 Nkfu k  
annual accounting date 年结日期 Uk5O9D0 He  
annual allowance 每年免税额；年积金；年度津贴；年津 51oZw%os=  
annual balance 年度余额 )N QtjB$  
annual disposable income 每年可动用收入 {},rbQ -  
annual estimates 周年预算 }K=TB}yY  
annual fee 年费 /Cd`h;#@  
annual general meeting 周年大会 Ov{f
O  
annual growth rate 年增率；每年增长率 b@J&jE~d  
annual long-term supplement 长期个案每年补助金 x/$s:[0B#  
annual pensionable emolument 可供计算退休金的年薪 #80*3vi~F  
annual report 年报 ^iJMUV|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 EXz5Rue LV  
annual return 周年报表；周年申报表；每年报税表格 5G8 `zy  
Annual Return Rules 《周年报表规则》 [c?']<f4  
annual review of consumer prices 每年消费物价回顾 "AjtNL5  
annual roll-forward basis 逐年延展方式 7lpd$Y  
annual salary 年薪
zE VJ  
annual statement 年度报表；年度决算表 QjfQoT F  
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+=6]0HT  
annuitant 年金受益人 fM]McZ9)D  
annuity 年金 Y^gK^?K  
annuity contract 年金合约 an3HKfv  
annuity on human life 人寿年金  ?MhRdY  
antecedent debt 先前的债项 to Ei4u)m  
ante-dated cheque 倒填日期支票 u!2.[CV  
anticipated expenditure 预期开支 J WG7QH  
anticipated net profit 预期纯利 ?r@euZ&  
anticipated revenue 预期收入 _C?<re3*  
anti-inflation measure 反通货膨胀措施 9d2#=IJm  
anti-inflationary stance 反通货膨胀立场 z;x`dOP  
apparent deficit 表面赤字 ZNPzQ:I@  
apparent financial solvency 表面偿债能力 {+[~;ISL  
apparent partner 表面合伙人 5| 2B@6-  
application for personal assessment 个人入息课税申请书 x+5Q}ux'G  
application of fund 资金应用 lh*m(  
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 @18@[ :d"  
appointed actuary 委任精算师 S[UHx}.  
appointed auditor 委任核数师；委任审计师 8xmw-s)  
appointed trustee 委任的受托人 G#'3bxI{f+  
appointer 委任人 ~c!zTe  
apportioned pro rata 按比例分摊 bx
P>  
apportionment 分配；分摊 ovCk:Vz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vII&v+C  
apportionment formula 分摊方程式 |bDN~c:/  
apportionment of estate duty 遗产税的分摊 +7<{yP6wU  
appraisal 估价；评估 XzQ=8r>l  
appreciable growth 可观增长 xtjTU;T  
appreciable impact 显着影响  L}AR{  
appreciable increase 可观增长 tBG :ECUL  
appreciation 增值；升值 CT tF=\  
appreciation against other currencies 相对其他货币升值 )iy>sa{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 14\%2nE  
appreciation tax 增值税 X.s?=6}g  
appropriation 拨款；拨用；拨付 }M/w 0U0o  
appropriation account 拨款帐目 ZP?k|sEH  
Appropriation Bill 拨款法案 UA,&0.7  
appropriation-in-aid system 补助拨款办法 `.%;|"xR  
approved assets 核准资产 ^Gv<Xl  
approved basket stock 认可一篮子证券 :=~%&  
approved budget 核准预算 W<2%J)N<  
approved charitable donation 认可慈善捐款 MV$>|^'em  
approved charitable institution 认可慈善机构 !gy'_Y  
approved currency 核准货币；认可货币 *cp|lW!ag  
approved estimates 核准预算 *wp'`3y}  
approved estimates of expenditure 核准开支预算 z$G?J+?J  
approved overseas insurer 核准海外保险人 Xkl^!,  
approved overseas trust company 核准海外信托公司 J+\F)k>r  
approved pooled investment fund 核准汇集投资基金 O)
Nt"k7 b  
approved provident fund scheme 认可公积金计划 _DC/`_'  
approved provision 核准拨款 -7ct+3"J  
approved redeemable share 核准可赎回股份 7OtQK`P"A
 
approved regional stock 认可地区性证券 NOx&`OU
+  
approved retirement scheme 认可退休金计划 .EloBP  
approved subordinated loan 核准附属贷款 p{Pa(Z]G  
arbitrage 套戥；套汇；套利 B<1*p,z  
arbitrageur 套戥者；套汇者 ^&&dO*0{  
arbitrary amount 临时款项 DHt 8 f  
arrangement 措施；安排；协定 CX':nai  
arrears 欠款 3N+P~v)T'  
arrears of pay 欠付薪酬 PR|Trnd&D  
arrears of revenue 逾期未收税款；逾期未收的帐项 jT:
:o  
articles of association 组织章程；组织细则；组织章程细则 JIb<>X,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $%r|V*5  
ascertainment of profit 确定利润 _$ixE~w-!  
"Asia Clear" “亚洲结算系统”