[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 L<Lu;KnY6  
allotment notice 股份配售通知；配股通知 Ke'bH  
allotment of shares 股份分配 ]L_HnmD6  
allowable 可获宽免；免税的 Tmw :w~  
allowable business loss 可扣除的营业亏损 $B$=,^)3  
allowable expenses 可扣税的支出 &Rn/c }[{  
allowance 免税额；津贴；备抵；准备金 #Q$4EQB  
allowance for debts 债项的免税额 ~:+g+Mf~[  
allowance for depreciation by wear and tear 耗损折旧免税额 9
:=a FP  
allowance for funeral expenses 殡殓费的免税额 5h20\b?=$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }.T$bj1B;V  
allowance for repairs and outgoings 修葺及支出方面的免税额 hc[GpZcw,  
allowance to debtor 给债务人的津贴 8-SVg
o(  
alteration of capital 资本更改 .R-:vU880  
alternate trustee 候补受托人 Fg,[=CqB[  
amalgamation 合并 ,#"AW
Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y*7ht {B  
ambit of charges 征税范围；收费范围 @
cjhri|vH  
amended valuation 经修订的估值 ?T4%"0  
American Commodities Exchange 美国商品交易所 nh E!Pk  
American Express Bank Limited 美国运通银行 *~:@xMa  
American Stock Exchange 美国证券交易所 oY0 *T9vv+  
amortization 摊销 o[cKh7&+  
amount due from banks 存放银行同业的款项 }]n&"=Zk-  
amount due from banks abroad 存放海外银行同业的款项 _<3:vyfdC  
amount due from holding companies 控股公司欠款 kbMIMZC/G  
amount due from local banks 存放本港银行同业的款项 mIr{Wocx  
amount due to banks 银行同业的存款 pP".?|n  
amount due to banks abroad 海外银行同业的存款 BtqJkdK!;1  
amount due to holding companies 控股公司存款 q2hZ1o  
amount due to local banks 本港银行同业的存款 3]c<7vdl  
amount due to outport banks 外埠银行同业的存款 [C d2L&9  
amount for note issue 发行纸币的款额 )8Q|y  
amount of bond 担保契据的款额 'Y&yt"cs  
amount of consideration 代价款额 @u$oqjK  
amount of contribution 供款数额 2{#quXN9  
amount of indebtedness 负债款额 ' !_44  
amount of principal of the loan 贷款本金额 v-Br
)lLv  
amount of rates chargeable 应征差饷数额 v4ueFEY  
amount of share capital 股本额 [tBIABr  
amount of sums assured 承保款额 8KAyif@1::  
amount of variation 变动幅度 %{Ls$Y)  
amount of vote 拨款数额 Ak9W8Z}  
amount payable 应付款额 <`N\FM^vo  
amount receivable 应收款额 eg,S(;VEt  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _5X}&>>lhF  
analysis 分析 zJx<]=]  
ancillary risk 附属风险 JdV!m`XpXy  
annual account 周年帐目；周年帐目报表；年度决算；年结 tHu8|JrH+  
annual accounting date 年结日期 T+~~w'v0  
annual allowance 每年免税额；年积金；年度津贴；年津 zBoU;d%p>  
annual balance 年度余额 Vy5Q+gw  
annual disposable income 每年可动用收入
6l>G>)  
annual estimates 周年预算 =)bZSb"<"  
annual fee 年费 p jrA:;  
annual general meeting 周年大会 -m+2l`DLy  
annual growth rate 年增率；每年增长率 Gu%`__  
annual long-term supplement 长期个案每年补助金
+"SBt}1  
annual pensionable emolument 可供计算退休金的年薪 aG"UV\  
annual report 年报 2cmqtlW"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 eFeeloH?e*  
annual return 周年报表；周年申报表；每年报税表格 D!X{9q}S1  
Annual Return Rules 《周年报表规则》 gB0)ec 0  
annual review of consumer prices 每年消费物价回顾 5-C6;7%:  
annual roll-forward basis 逐年延展方式 )v|a:'%K_  
annual salary 年薪 Y&j6;2-Z  
annual statement 年度报表；年度决算表 qrdA?VV  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 I{RktO;1  
annuitant 年金受益人 VyI%^S ]sS  
annuity 年金 nrf%/L  
annuity contract 年金合约 @E==~ b  
annuity on human life 人寿年金 3s|tS2^4  
antecedent debt 先前的债项 pw$I~3OFd  
ante-dated cheque 倒填日期支票 zY#U]Is  
anticipated expenditure 预期开支 Np=*B_ @8  
anticipated net profit 预期纯利 >"Hj=?  
anticipated revenue 预期收入 DL~LSh  
anti-inflation measure 反通货膨胀措施 n@%'Nbc>b  
anti-inflationary stance 反通货膨胀立场 ;=n7 Z  
apparent deficit 表面赤字 0<s)xaN>Y  
apparent financial solvency 表面偿债能力 l'o}4am  
apparent partner 表面合伙人 !~mN"+u&  
application for personal assessment 个人入息课税申请书 %V+,#  
application of fund 资金应用 lRO8}XSI  
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 |C(72t?K  
appointed actuary 委任精算师 prm  
appointed auditor 委任核数师；委任审计师 X0U6:  
appointed trustee 委任的受托人 [UI bO@e  
appointer 委任人 $GPA6  
apportioned pro rata 按比例分摊 @lJGdp  
apportionment 分配；分摊 nY*OD
L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F_-yT[i  
apportionment formula 分摊方程式 w?5b:W
,  
apportionment of estate duty 遗产税的分摊 {#;6$dU;(  
appraisal 估价；评估 2dq{n.cgs  
appreciable growth 可观增长 Dnp^yqz*  
appreciable impact 显着影响 v |i(peA#  
appreciable increase 可观增长 OE[/sv  
appreciation 增值；升值 1/{:}9Z@  
appreciation against other currencies 相对其他货币升值 ]>AW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TQEZ<B$
  
appreciation tax 增值税 Y0b.utR&  
appropriation 拨款；拨用；拨付
|FNP~5v  
appropriation account 拨款帐目 t]vz+VQ  
Appropriation Bill 拨款法案 W!Xgse3  
appropriation-in-aid system 补助拨款办法 JZ
<O-G+  
approved assets 核准资产 $Z(zO;k.  
approved basket stock 认可一篮子证券 z^oi15D|{  
approved budget 核准预算 P_?1Rwm-45  
approved charitable donation 认可慈善捐款 iFHVr'Og'  
approved charitable institution 认可慈善机构 x7*}4>|W,I  
approved currency 核准货币；认可货币 O-G@To3\  
approved estimates 核准预算 % ,X(GwX  
approved estimates of expenditure 核准开支预算 'Wi*[  
approved overseas insurer 核准海外保险人 AI)9E=D%  
approved overseas trust company 核准海外信托公司 eIEcj<f  
approved pooled investment fund 核准汇集投资基金 wHY;Y-(ZT  
approved provident fund scheme 认可公积金计划 :N[2*
.c[  
approved provision 核准拨款  /!9949XV  
approved redeemable share 核准可赎回股份 :,7VqCh3@  
approved regional stock 认可地区性证券 T|}HK]QOX  
approved retirement scheme 认可退休金计划 #F9$"L1Hg  
approved subordinated loan 核准附属贷款 j`#|z9`(pB  
arbitrage 套戥；套汇；套利 jt]+(sx  
arbitrageur 套戥者；套汇者 b&e? 6h^G  
arbitrary amount 临时款项 *(HH71Y  
arrangement 措施；安排；协定 "~Eo=R0 O  
arrears 欠款 O+e8}Tmm  
arrears of pay 欠付薪酬 ~<$8i}7  
arrears of revenue 逾期未收税款；逾期未收的帐项 \twlHj4  
articles of association 组织章程；组织细则；组织章程细则 :wF(([&4p!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5
6v<!L5%  
ascertainment of profit 确定利润 #._!.P  
"Asia Clear" “亚洲结算系统”