[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 PR>%@-Vgj  
allotment notice 股份配售通知；配股通知 V/8yW3]Xy  
allotment of shares 股份分配 SU4~x0  
allowable 可获宽免；免税的 *%dWNvN4X  
allowable business loss 可扣除的营业亏损 .a|ROjd!  
allowable expenses 可扣税的支出 a{iG0T.{Yh  
allowance 免税额；津贴；备抵；准备金 e)4L}a  
allowance for debts 债项的免税额 P'k`H  
allowance for depreciation by wear and tear 耗损折旧免税额 oX-h7;SD  
allowance for funeral expenses 殡殓费的免税额 Lw{'mtm  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <-|g>  
allowance for repairs and outgoings 修葺及支出方面的免税额 L;'v,s  
allowance to debtor 给债务人的津贴 U&6f:IV  
alteration of capital 资本更改 84-7!< 6i  
alternate trustee 候补受托人 g@S?5S.Av  
amalgamation 合并 ": ^cb =  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Va\?"dH>M  
ambit of charges 征税范围；收费范围 YfH+kDT  
amended valuation 经修订的估值 y
/ah<Y0(  
American Commodities Exchange 美国商品交易所 V7>{,  
American Express Bank Limited 美国运通银行 wk6tdY{&s  
American Stock Exchange 美国证券交易所 E
JO6k1  
amortization 摊销 5?MKx!%  
amount due from banks 存放银行同业的款项 wEIAU  
amount due from banks abroad 存放海外银行同业的款项 MtK5>mhZI`  
amount due from holding companies 控股公司欠款 G;bE_O  
amount due from local banks 存放本港银行同业的款项 tP/R9Ezp  
amount due to banks 银行同业的存款 ^ `Y1  
amount due to banks abroad 海外银行同业的存款 j*1O(p+  
amount due to holding companies 控股公司存款 @RS |}M^4  
amount due to local banks 本港银行同业的存款 2aGK}sS6  
amount due to outport banks 外埠银行同业的存款 JOH=)+x j  
amount for note issue 发行纸币的款额 ,:/3'L  
amount of bond 担保契据的款额 -\fn\n  
amount of consideration 代价款额 Edav}z  
amount of contribution 供款数额  4K$d%  
amount of indebtedness 负债款额 J+8T Ie  
amount of principal of the loan 贷款本金额 *mXs(u  
amount of rates chargeable 应征差饷数额 s&WHKCb  
amount of share capital 股本额 0t}&32lL&  
amount of sums assured 承保款额 jiAN8t*P  
amount of variation 变动幅度 ,46k8%
WW  
amount of vote 拨款数额 :S{
+|4pH  
amount payable 应付款额 gR) )K)  
amount receivable 应收款额 G |vG5$Nf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {AqPQeNgz  
analysis 分析 fmq9u(! R  
ancillary risk 附属风险 VBI~U?0  
annual account 周年帐目；周年帐目报表；年度决算；年结 R>. %0%iq  
annual accounting date 年结日期 k-\RdX)E  
annual allowance 每年免税额；年积金；年度津贴；年津 NX:i]t  
annual balance 年度余额 fRd^@@,[  
annual disposable income 每年可动用收入 |0/~7l  
annual estimates 周年预算 E14Dq#L  
annual fee 年费 bT{iei]?  
annual general meeting 周年大会 )%&~CW+  
annual growth rate 年增率；每年增长率 &\GB_UA  
annual long-term supplement 长期个案每年补助金 TwXqk>J  
annual pensionable emolument 可供计算退休金的年薪 QWV12t$v  
annual report 年报 !5K9L(gqb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2Fsv_t&*>  
annual return 周年报表；周年申报表；每年报税表格 /__@a&9t  
Annual Return Rules 《周年报表规则》 { z/Y~rf  
annual review of consumer prices 每年消费物价回顾 ]\5?E }kd  
annual roll-forward basis 逐年延展方式 m`Ver:{  
annual salary 年薪 lZ9rB^!  
annual statement 年度报表；年度决算表 Th)Z?\8zk  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 qA6;Q$  
annuitant 年金受益人 Grw|8xN0t  
annuity 年金 [q{[Avqf  
annuity contract 年金合约 s!j[O vtx  
annuity on human life 人寿年金 &I$MV5)u  
antecedent debt 先前的债项 8%wu:;*]%  
ante-dated cheque 倒填日期支票 I ;Sm<P7*  
anticipated expenditure 预期开支 
nuip  
anticipated net profit 预期纯利 Vyqj)1Z8>  
anticipated revenue 预期收入 {"uLV{d  
anti-inflation measure 反通货膨胀措施 <r'l5|er  
anti-inflationary stance 反通货膨胀立场 8vLaSZ="[  
apparent deficit 表面赤字 o1kY|cnGH  
apparent financial solvency 表面偿债能力 8=U0\<wT  
apparent partner 表面合伙人 ~SRK}5E  
application for personal assessment 个人入息课税申请书 ?W(>Yefk  
application of fund 资金应用 hc;8Vsa  
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 54%@q[-  
appointed actuary 委任精算师 KK%R3{  
appointed auditor 委任核数师；委任审计师 $kA'9Y  
appointed trustee 委任的受托人  ]%L?b-e  
appointer 委任人 >qBQfz:U>  
apportioned pro rata 按比例分摊 zFqlTUD`t  
apportionment 分配；分摊 /RzL,~]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [Cx'a7KWL  
apportionment formula 分摊方程式 )E.!jL:g  
apportionment of estate duty 遗产税的分摊 S_VZ^1X]  
appraisal 估价；评估 [Grd?mc#  
appreciable growth 可观增长 bZ$;`F5})  
appreciable impact 显着影响 pp#xN/V#a  
appreciable increase 可观增长 U2 u\Q1  
appreciation 增值；升值 M;\iL?,  
appreciation against other currencies 相对其他货币升值 uoM;p'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .MzVc42<  
appreciation tax 增值税 '*~_!lE5  
appropriation 拨款；拨用；拨付 Oist>A$Z  
appropriation account 拨款帐目 (HW!!xM  
Appropriation Bill 拨款法案 x"9e eB,
 
appropriation-in-aid system 补助拨款办法   M[^  
approved assets 核准资产 Wz~=JvRHh  
approved basket stock 认可一篮子证券 qBKRm0<W  
approved budget 核准预算 7)`U% }R  
approved charitable donation 认可慈善捐款 i*Wekr3Wo  
approved charitable institution 认可慈善机构 bZE
;}d  
approved currency 核准货币；认可货币 ")t ^!x(v  
approved estimates 核准预算 GEdWpYKS-`  
approved estimates of expenditure 核准开支预算 LK}Ih@f  
approved overseas insurer 核准海外保险人 3:Mq40]x  
approved overseas trust company 核准海外信托公司 kf8-#Q/
B  
approved pooled investment fund 核准汇集投资基金 `*J;4Ju@  
approved provident fund scheme 认可公积金计划 K\7\  
approved provision 核准拨款 zF9SZ#{a  
approved redeemable share 核准可赎回股份 (|<e4HfZL  
approved regional stock 认可地区性证券 3~I|KF7x  
approved retirement scheme 认可退休金计划 6 K+DgNK  
approved subordinated loan 核准附属贷款 gkJL=,  
arbitrage 套戥；套汇；套利 7<<-\7`  
arbitrageur 套戥者；套汇者 pO*$'8L  
arbitrary amount 临时款项 QgZwU$`p0  
arrangement 措施；安排；协定 i|]Kw9  
arrears 欠款 7hs1S|  
arrears of pay 欠付薪酬 eD4qh4|u.  
arrears of revenue 逾期未收税款；逾期未收的帐项 #mI{D\UR  
articles of association 组织章程；组织细则；组织章程细则 4&}V
3"lg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z r}5)ZR.  
ascertainment of profit 确定利润 xpJ6M<O{8  
"Asia Clear" “亚洲结算系统”