[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 \t=0rFV)t  
allotment notice 股份配售通知；配股通知 #PD6LO  
allotment of shares 股份分配 T%)E!: }v  
allowable 可获宽免；免税的 lvWwr!w  
allowable business loss 可扣除的营业亏损 exhU!p8  
allowable expenses 可扣税的支出 ;_"|#  
allowance 免税额；津贴；备抵；准备金 3:nBl?G<  
allowance for debts 债项的免税额 dWQs
C|  
allowance for depreciation by wear and tear 耗损折旧免税额 :CE4< {V  
allowance for funeral expenses 殡殓费的免税额 6qZ\^ U  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =
${.*,o  
allowance for repairs and outgoings 修葺及支出方面的免税额 *p $0(bz  
allowance to debtor 给债务人的津贴 Oh$:qu7o0&  
alteration of capital 资本更改 DBHy%i  
alternate trustee 候补受托人 e9[72V  
amalgamation 合并 iWD|F-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u5A?; a  
ambit of charges 征税范围；收费范围 `Fn"QL-  
amended valuation 经修订的估值 iv$YUM+  
American Commodities Exchange 美国商品交易所 2.z-&lFBZ  
American Express Bank Limited 美国运通银行 =|agW.l  
American Stock Exchange 美国证券交易所 q_.fVn:!  
amortization 摊销 Pt"H_SW~k  
amount due from banks 存放银行同业的款项 r+Ki`HD%  
amount due from banks abroad 存放海外银行同业的款项 `RnWh
9  
amount due from holding companies 控股公司欠款 @Iz]:@\cJ  
amount due from local banks 存放本港银行同业的款项 @M"gEeI9  
amount due to banks 银行同业的存款  bOj)Wu  
amount due to banks abroad 海外银行同业的存款 \_1a#|97e  
amount due to holding companies 控股公司存款 X-HE9PT.  
amount due to local banks 本港银行同业的存款 pjFO0h_Y  
amount due to outport banks 外埠银行同业的存款 kh0cJE\_^  
amount for note issue 发行纸币的款额 G
HGyeqNM  
amount of bond 担保契据的款额 \Vf:/9^  
amount of consideration 代价款额 h) Wp  
amount of contribution 供款数额 geR+v+B,  
amount of indebtedness 负债款额 qazA,|L!  
amount of principal of the loan 贷款本金额 C")genMH  
amount of rates chargeable 应征差饷数额 mtv8Bm=<  
amount of share capital 股本额 v3-' GgM  
amount of sums assured 承保款额 b4_0XmL  
amount of variation 变动幅度 U0_^6zd_
 
amount of vote 拨款数额 k|)fl l  
amount payable 应付款额 @zg}x0]  
amount receivable 应收款额 tON>wmN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X@`a_XAfd  
analysis 分析 H\S)a FY[  
ancillary risk 附属风险 +%W8Juu  
annual account 周年帐目；周年帐目报表；年度决算；年结 |GnTRahV.  
annual accounting date 年结日期 |HK:\)L%  
annual allowance 每年免税额；年积金；年度津贴；年津 -)}s{[]d6m  
annual balance 年度余额 Q6Gw!!Z5EA  
annual disposable income 每年可动用收入 NGc~%
0n  
annual estimates 周年预算 o&q>[c  
annual fee 年费 !?>V^#c  
annual general meeting 周年大会 W*
C~Xba<  
annual growth rate 年增率；每年增长率 f4f2xe7\Q  
annual long-term supplement 长期个案每年补助金 G>V6{g2Q  
annual pensionable emolument 可供计算退休金的年薪 {.:$F3T  
annual report 年报 $"kPzo~B_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \~5|~|9<  
annual return 周年报表；周年申报表；每年报税表格 ~gfR1SE  
Annual Return Rules 《周年报表规则》 qE~_}4\Z9  
annual review of consumer prices 每年消费物价回顾 hN-@_XSw<I  
annual roll-forward basis 逐年延展方式 *HKw;I   
annual salary 年薪 sT\: **  
annual statement 年度报表；年度决算表 qNEp3WY:  
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 lgOAc,  
annuitant 年金受益人 iQ/~?'PB  
annuity 年金 \]9)%3I  
annuity contract 年金合约 Z4] n<~o  
annuity on human life 人寿年金 -* ,CMw  
antecedent debt 先前的债项 H-kX-7C  
ante-dated cheque 倒填日期支票 !$Nj !  
anticipated expenditure 预期开支 kTvM,<
 
anticipated net profit 预期纯利 bx3Q$|M?  
anticipated revenue 预期收入 USBQEt  
anti-inflation measure 反通货膨胀措施 YQ+hQ:4-  
anti-inflationary stance 反通货膨胀立场 3"y 6|e/5  
apparent deficit 表面赤字 po*G`b;v  
apparent financial solvency 表面偿债能力 $m4-^=  
apparent partner 表面合伙人 gfQ?k  
application for personal assessment 个人入息课税申请书 M5^Y W#e  
application of fund 资金应用 x}] 56f  
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 y}odTeq  
appointed actuary 委任精算师 II\&)_S.4  
appointed auditor 委任核数师；委任审计师 4_R|3L  
appointed trustee 委任的受托人 .Nn11F< d  
appointer 委任人 ot^px
un
 
apportioned pro rata 按比例分摊 isZ5s \  
apportionment 分配；分摊 {OU|'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S&-K!XyJ  
apportionment formula 分摊方程式 kWzN {]v  
apportionment of estate duty 遗产税的分摊 W:]FYC  
appraisal 估价；评估 @Wu-&Lb  
appreciable growth 可观增长 X,QsE{  
appreciable impact 显着影响 " 9Gn/-V>  
appreciable increase 可观增长 7>E.0DP  
appreciation 增值；升值 ^xZh@e5  
appreciation against other currencies 相对其他货币升值 ;5Sdx5`_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P$)g=/td1  
appreciation tax 增值税 (eN7s_  
appropriation 拨款；拨用；拨付 [?!I*=*b  
appropriation account 拨款帐目 6Z2,:j;  
Appropriation Bill 拨款法案 CXlbtpK2k  
appropriation-in-aid system 补助拨款办法 4qQ,1&!]S  
approved assets 核准资产 X]0>0=^  
approved basket stock 认可一篮子证券 ++0)KSvw  
approved budget 核准预算 F-yY(b]$  
approved charitable donation 认可慈善捐款 aL
O^>",  
approved charitable institution 认可慈善机构 *%j$i_  
approved currency 核准货币；认可货币 ;P@]7vkff  
approved estimates 核准预算 f9De!"*&  
approved estimates of expenditure 核准开支预算 R?{+&r.X  
approved overseas insurer 核准海外保险人 #z `W ,^C  
approved overseas trust company 核准海外信托公司 ag=d6q  
approved pooled investment fund 核准汇集投资基金 ~3&{`9Y  
approved provident fund scheme 认可公积金计划 ,lyW'<~gA  
approved provision 核准拨款 4U}qrN~=  
approved redeemable share 核准可赎回股份 [0H0%z#tU&  
approved regional stock 认可地区性证券 .Mt3ec<  
approved retirement scheme 认可退休金计划 '%NglC[J  
approved subordinated loan 核准附属贷款 M;(,0dk  
arbitrage 套戥；套汇；套利 zKJ2~=  
arbitrageur 套戥者；套汇者 /R)wM#&  
arbitrary amount 临时款项 )BP*|URc  
arrangement 措施；安排；协定 G-aR%]7$g  
arrears 欠款 gAqK)@8-  
arrears of pay 欠付薪酬 LFp "Waiv  
arrears of revenue 逾期未收税款；逾期未收的帐项 M([#Py9h  
articles of association 组织章程；组织细则；组织章程细则 7 u):J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kx
n&f(5  
ascertainment of profit 确定利润 ($[wCHU`!  
"Asia Clear" “亚洲结算系统”