[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 BKCiIfkZ  
allotment notice 股份配售通知；配股通知 XT%nbh&y  
allotment of shares 股份分配 ;+R&}[9,A)  
allowable 可获宽免；免税的 ?FZ HrA  
allowable business loss 可扣除的营业亏损  tU5zF.%  
allowable expenses 可扣税的支出 UW={[h{.|@  
allowance 免税额；津贴；备抵；准备金 =ZznFVJ`={  
allowance for debts 债项的免税额 2QcOR4_V  
allowance for depreciation by wear and tear 耗损折旧免税额 5DU6rks%
 
allowance for funeral expenses 殡殓费的免税额 /{J4:N'B>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L<cx:Vz  
allowance for repairs and outgoings 修葺及支出方面的免税额 HVCe;eI  
allowance to debtor 给债务人的津贴 C[AqFo  
alteration of capital 资本更改 ! I:%0
D  
alternate trustee 候补受托人 s]0{a.Cpv  
amalgamation 合并 oSKXt}sh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xj)F55e?  
ambit of charges 征税范围；收费范围 VT)oLj/A  
amended valuation 经修订的估值 e2Pcm_Ahv*  
American Commodities Exchange 美国商品交易所 NR6#g,+7  
American Express Bank Limited 美国运通银行 C==hox7b  
American Stock Exchange 美国证券交易所 net@j#}j-  
amortization 摊销 xIW3={b3  
amount due from banks 存放银行同业的款项 wU36sCo  
amount due from banks abroad 存放海外银行同业的款项 <$$yw=ef  
amount due from holding companies 控股公司欠款 H2 {+)  
amount due from local banks 存放本港银行同业的款项 Pj^{|U21  
amount due to banks 银行同业的存款 s\(k<Ks  
amount due to banks abroad 海外银行同业的存款 &|1<v<I5  
amount due to holding companies 控股公司存款  qA7>vi%  
amount due to local banks 本港银行同业的存款 ?=7cF  
amount due to outport banks 外埠银行同业的存款 eKgBy8tNS0  
amount for note issue 发行纸币的款额 ?!:ha;n  
amount of bond 担保契据的款额 ^)S;xb9  
amount of consideration 代价款额 M/'sl;  
amount of contribution 供款数额 Jt<_zn_FG  
amount of indebtedness 负债款额 H2 \;%
K 2  
amount of principal of the loan 贷款本金额 | j`@eF/"  
amount of rates chargeable 应征差饷数额 I_#kg
p  
amount of share capital 股本额 {]!mrAjD  
amount of sums assured 承保款额 ,-c6dS  
amount of variation 变动幅度 d"mkL-  
amount of vote 拨款数额 =o(5_S.u;  
amount payable 应付款额 =ho}oL,ZO  
amount receivable 应收款额 [!uG1GJ>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gfd"v  
analysis 分析 dL 1tl  
ancillary risk 附属风险 nnEgx;Nl0  
annual account 周年帐目；周年帐目报表；年度决算；年结 xrz,\eTb  
annual accounting date 年结日期 2;`1h[,-^  
annual allowance 每年免税额；年积金；年度津贴；年津 =:Fc;n>c<K  
annual balance 年度余额 _/$Bpr{R  
annual disposable income 每年可动用收入 (`>+zT5aH  
annual estimates 周年预算 %lhEM }Sm  
annual fee 年费 Lx1FpHo  
annual general meeting 周年大会 k,6f &#x  
annual growth rate 年增率；每年增长率 jD]~ AwRJ  
annual long-term supplement 长期个案每年补助金 E0=)HTtS  
annual pensionable emolument 可供计算退休金的年薪 qJs<#MQ2  
annual report 年报 =[{i{x|Qz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r'r%w# =`t  
annual return 周年报表；周年申报表；每年报税表格 jXx<`I+]  
Annual Return Rules 《周年报表规则》 4r#= *  
annual review of consumer prices 每年消费物价回顾 85$m[+md  
annual roll-forward basis 逐年延展方式
`pa!~|p  
annual salary 年薪 O, wJR  
annual statement 年度报表；年度决算表 ZohC P  
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 TDKki(o=~  
annuitant 年金受益人 CS5?Ti6  
annuity 年金 / }X1W  
annuity contract 年金合约 Id'-&tYG  
annuity on human life 人寿年金 B\=8
_z  
antecedent debt 先前的债项 OA1uY83"  
ante-dated cheque 倒填日期支票 LV
f F[  
anticipated expenditure 预期开支 WIT>!|w_  
anticipated net profit 预期纯利 ~9]hV7y5C  
anticipated revenue 预期收入 Jy:
Qlx`  
anti-inflation measure 反通货膨胀措施 YeL#jtC  
anti-inflationary stance 反通货膨胀立场 K~{$oD 7!  
apparent deficit 表面赤字 ~d4 )/y  
apparent financial solvency 表面偿债能力 )gIKH{JYL  
apparent partner 表面合伙人 Q7\w+ANf0  
application for personal assessment 个人入息课税申请书 $E~`\o%Ev  
application of fund 资金应用
&*,#5.  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 }Yzco52  
appointed actuary 委任精算师 I\{ 1u  
appointed auditor 委任核数师；委任审计师 Y@vTaE^w3  
appointed trustee 委任的受托人 "Mn6U-  
appointer 委任人 mt{nm[D!Xp  
apportioned pro rata 按比例分摊 KIf da
fRL  
apportionment 分配；分摊 1\~ "VF*{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VcO0sa f`  
apportionment formula 分摊方程式 L:j<c5  
apportionment of estate duty 遗产税的分摊 5h-SC
B>P  
appraisal 估价；评估 Xll}x+'uZK  
appreciable growth 可观增长 h$>-.-  
appreciable impact 显着影响 $?Hu#Kn,(  
appreciable increase 可观增长 85:=4N%  
appreciation 增值；升值 ?m}
s4a  
appreciation against other currencies 相对其他货币升值 @[<><uTH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _Xc8Yg }`  
appreciation tax 增值税 M*, -zGr  
appropriation 拨款；拨用；拨付 )._;~z!  
appropriation account 拨款帐目 z6=Z\P+  
Appropriation Bill 拨款法案 gnOt+W8  
appropriation-in-aid system 补助拨款办法 @ $ ;q;  
approved assets 核准资产 QUc= &5 %  
approved basket stock 认可一篮子证券 VU(v3^1"  
approved budget 核准预算 }<v@01  
approved charitable donation 认可慈善捐款 Ys!82M$g  
approved charitable institution 认可慈善机构 ^e_hLX\SW  
approved currency 核准货币；认可货币 ThajHK|U  
approved estimates 核准预算 t7Iv?5]N  
approved estimates of expenditure 核准开支预算 IqaT?+O\?r  
approved overseas insurer 核准海外保险人 v!6  c0a  
approved overseas trust company 核准海外信托公司 w!-gJmX>  
approved pooled investment fund 核准汇集投资基金 ghG**3xr  
approved provident fund scheme 认可公积金计划 rNWw?_H-H(  
approved provision 核准拨款  5h=}j   
approved redeemable share 核准可赎回股份 vjGo;+K  
approved regional stock 认可地区性证券 1~Y<//5E  
approved retirement scheme 认可退休金计划 kWMl  
approved subordinated loan 核准附属贷款 |&
+o^  
arbitrage 套戥；套汇；套利 M
#4pE_G  
arbitrageur 套戥者；套汇者 i(%W_d!  
arbitrary amount 临时款项 #uG%j  
arrangement 措施；安排；协定 Eex~xiiV  
arrears 欠款  NI76U  
arrears of pay 欠付薪酬 |^"1{7)  
arrears of revenue 逾期未收税款；逾期未收的帐项 SumF 2  
articles of association 组织章程；组织细则；组织章程细则 QC OM_$y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >=I|xY,  
ascertainment of profit 确定利润 _ @NL;w:!  
"Asia Clear" “亚洲结算系统”