[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 fm6]CU1^  
allotment notice 股份配售通知；配股通知 n1)'cS5}  
allotment of shares 股份分配 0=,'{Vz}A  
allowable 可获宽免；免税的 kh&_#,  
allowable business loss 可扣除的营业亏损 ?zE<  
allowable expenses 可扣税的支出 o*)@oU  
allowance 免税额；津贴；备抵；准备金 {Pvr??"r  
allowance for debts 债项的免税额 36i_D6  
allowance for depreciation by wear and tear 耗损折旧免税额 'WzUu MCx  
allowance for funeral expenses 殡殓费的免税额 `1_FQnm)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /'NUZ9  
allowance for repairs and outgoings 修葺及支出方面的免税额 K-
<n`zg3  
allowance to debtor 给债务人的津贴 n +dJc  
alteration of capital 资本更改 ct.Bg)E  
alternate trustee 候补受托人 mdt ?:F4Q  
amalgamation 合并 r1hD %a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w}b<D#0XC  
ambit of charges 征税范围；收费范围 eHROBxH&  
amended valuation 经修订的估值 *lY+Yy(  
American Commodities Exchange 美国商品交易所 I~'gK8<e7  
American Express Bank Limited 美国运通银行 j%GbgJ  
American Stock Exchange 美国证券交易所 Vd[2u  
amortization 摊销 &}|0CR.(  
amount due from banks 存放银行同业的款项 Qasr:p+  
amount due from banks abroad 存放海外银行同业的款项 aZC*7AK   
amount due from holding companies 控股公司欠款 mN7&%Z  
amount due from local banks 存放本港银行同业的款项 o5V`'[c  
amount due to banks 银行同业的存款 ^s.oZj q  
amount due to banks abroad 海外银行同业的存款 Z c<]^QR  
amount due to holding companies 控股公司存款 =*[, *A  
amount due to local banks 本港银行同业的存款 7ozYq_ $  
amount due to outport banks 外埠银行同业的存款 ev*c4^z:
s  
amount for note issue 发行纸币的款额 n\ Gg6Y  
amount of bond 担保契据的款额 XNK 43fkB.  
amount of consideration 代价款额 1y(iE C  
amount of contribution 供款数额 ,^M]yr *~  
amount of indebtedness 负债款额 v6KL93  
amount of principal of the loan 贷款本金额  TVj1C  
amount of rates chargeable 应征差饷数额 h X %s]"  
amount of share capital 股本额 uq]iMz>  
amount of sums assured 承保款额 =>. DD<g"  
amount of variation 变动幅度 _i.({s&_9  
amount of vote 拨款数额 `GP3D~  
amount payable 应付款额 O<Jwaap  
amount receivable 应收款额 #[C< J#;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 NywB3  
analysis 分析 "
{mt?  
ancillary risk 附属风险 @],Z 2  
annual account 周年帐目；周年帐目报表；年度决算；年结 wiKCr/  
annual accounting date 年结日期 `$f\ 
%  
annual allowance 每年免税额；年积金；年度津贴；年津 ^v#+PyW  
annual balance 年度余额 mMga"I9  
annual disposable income 每年可动用收入 :Q8g?TZ  
annual estimates 周年预算 d!w1t=2H  
annual fee 年费 jDFp31_ X  
annual general meeting 周年大会 [p2g_bI8yK  
annual growth rate 年增率；每年增长率 d|R
HG  
annual long-term supplement 长期个案每年补助金 fdg[{T4:  
annual pensionable emolument 可供计算退休金的年薪 a\. //?  
annual report 年报 1g+LF[*-~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %+ /f'6
kR  
annual return 周年报表；周年申报表；每年报税表格 m Mn 2(  
Annual Return Rules 《周年报表规则》 }FuV Y><l  
annual review of consumer prices 每年消费物价回顾 (}VuiNY<3  
annual roll-forward basis 逐年延展方式 Cb+P7[X-  
annual salary 年薪 1 VPg`+o  
annual statement 年度报表；年度决算表 9 J$Y,Z  
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 YL;SxLY  
annuitant 年金受益人 R %Rv  
annuity 年金 7 _X&5ni  
annuity contract 年金合约 UeFtzty,a  
annuity on human life 人寿年金 [B.W1 GL!  
antecedent debt 先前的债项 =mDy@%yx!  
ante-dated cheque 倒填日期支票 i%#th'C!P  
anticipated expenditure 预期开支 o:p{^D@#k  
anticipated net profit 预期纯利 ftDVxKDE?S  
anticipated revenue 预期收入 ]Fb8.q5(Y  
anti-inflation measure 反通货膨胀措施 39' X$!  
anti-inflationary stance 反通货膨胀立场 :zRB)hd  
apparent deficit 表面赤字 ADuZ}]  
apparent financial solvency 表面偿债能力 hnH)Jy;>  
apparent partner 表面合伙人 -i| /JH  
application for personal assessment 个人入息课税申请书 bEBZ!ghU  
application of fund 资金应用 ddGkk@C A  
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 P?-d[zLA  
appointed actuary 委任精算师 $%lHj+(  
appointed auditor 委任核数师；委任审计师 l6r%nHP@  
appointed trustee 委任的受托人 Ubn
 
appointer 委任人 nhB^Xr=  
apportioned pro rata 按比例分摊 k
fH9Y%bOy  
apportionment 分配；分摊 WBIQ%XB'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 EU`' 8*4  
apportionment formula 分摊方程式 54, Ju'r  
apportionment of estate duty 遗产税的分摊 <FMuWHY  
appraisal 估价；评估 KFCQYdI`d  
appreciable growth 可观增长 H620vlC}V  
appreciable impact 显着影响 i4 y(H  
appreciable increase 可观增长 W\d0  
appreciation 增值；升值 Yj|c+&Ng  
appreciation against other currencies 相对其他货币升值 Y- z~#;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2b{@
]Fp  
appreciation tax 增值税 ua6*zop  
appropriation 拨款；拨用；拨付 Udb0&Y1^  
appropriation account 拨款帐目 >KH( nc$  
Appropriation Bill 拨款法案 7$E2/@f  
appropriation-in-aid system 补助拨款办法 C.B8 J"T-  
approved assets 核准资产 B8P@D"u  
approved basket stock 认可一篮子证券 b}"vIRz  
approved budget 核准预算 0B#rqTEKu  
approved charitable donation 认可慈善捐款 )wyu+_:  
approved charitable institution 认可慈善机构 AmUe0CQ:k'  
approved currency 核准货币；认可货币 .)oQM:F(h  
approved estimates 核准预算 IJL^dXCu  
approved estimates of expenditure 核准开支预算 D*<8e?F  
approved overseas insurer 核准海外保险人 x3:ZB  
approved overseas trust company 核准海外信托公司 J:M<9
W  
approved pooled investment fund 核准汇集投资基金 x_>"Rnv:K  
approved provident fund scheme 认可公积金计划 hfP(N_""S  
approved provision 核准拨款 b*$o[wO9  
approved redeemable share 核准可赎回股份 \, X?K  
approved regional stock 认可地区性证券 exa}dh/uC  
approved retirement scheme 认可退休金计划 r;5 AY  
approved subordinated loan 核准附属贷款 r&LCoe'\{i  
arbitrage 套戥；套汇；套利 }b\i pA,~  
arbitrageur 套戥者；套汇者 =qVAvo'  
arbitrary amount 临时款项 {/,+_E/  
arrangement 措施；安排；协定 "1pZzad  
arrears 欠款 sIQMUC[!
 
arrears of pay 欠付薪酬 NR@SDW  
arrears of revenue 逾期未收税款；逾期未收的帐项 $[L)f| l  
articles of association 组织章程；组织细则；组织章程细则 )Uoe~\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'p{Y{ $Q  
ascertainment of profit 确定利润 f/|a?n2\hm  
"Asia Clear" “亚洲结算系统”