[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 sDW"j\  
allotment notice 股份配售通知；配股通知 @'6S[zU  
allotment of shares 股份分配 BXagSenc  
allowable 可获宽免；免税的 7*R{u*/e  
allowable business loss 可扣除的营业亏损 \HBVNBY  
allowable expenses 可扣税的支出 UUt~W  
allowance 免税额；津贴；备抵；准备金 $w 5#2Za  
allowance for debts 债项的免税额 V,99N'o~x  
allowance for depreciation by wear and tear 耗损折旧免税额 ez{P-
qB  
allowance for funeral expenses 殡殓费的免税额 LG"BfYy6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -6.i\ B  
allowance for repairs and outgoings 修葺及支出方面的免税额 =vB]*?;9  
allowance to debtor 给债务人的津贴 tg4LE?nv
 
alteration of capital 资本更改 g6x/f<2x  
alternate trustee 候补受托人 P2A ]qX  
amalgamation 合并 FY_avW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OqAh4qa,$  
ambit of charges 征税范围；收费范围 My'9S2Y8nv  
amended valuation 经修订的估值 PE OM1oY)w  
American Commodities Exchange 美国商品交易所 [a#?}((  
American Express Bank Limited 美国运通银行 cKvAR5|  
American Stock Exchange 美国证券交易所 G_4K+ -K  
amortization 摊销 /y+;g{  
amount due from banks 存放银行同业的款项 v Ie=wf~D`  
amount due from banks abroad 存放海外银行同业的款项 DctX9U(  
amount due from holding companies 控股公司欠款 c+)36/; X  
amount due from local banks 存放本港银行同业的款项 %OezaNOtm  
amount due to banks 银行同业的存款 e _SoM!;  
amount due to banks abroad 海外银行同业的存款 %RfY`n  
amount due to holding companies 控股公司存款 >x|A7iWn{,  
amount due to local banks 本港银行同业的存款 HM(bR"E  
amount due to outport banks 外埠银行同业的存款 ,6y-.m7>  
amount for note issue 发行纸币的款额 *o:BoP=S  
amount of bond 担保契据的款额 +R{A'Yl[(  
amount of consideration 代价款额 Q{ |+3!!'  
amount of contribution 供款数额 K#m\qitb  
amount of indebtedness 负债款额 y{&{=1#  
amount of principal of the loan 贷款本金额 k8S
u/U  
amount of rates chargeable 应征差饷数额 t(uB66(_F  
amount of share capital 股本额 YG}p$\R  
amount of sums assured 承保款额 z<3}T D  
amount of variation 变动幅度 y4)ZUv,}  
amount of vote 拨款数额 )e
TnR:=  
amount payable 应付款额 (IO\+  
amount receivable 应收款额 ;:8jxkx6%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ".*a)  
analysis 分析 EDPI*@>  
ancillary risk 附属风险 ^-csi  
annual account 周年帐目；周年帐目报表；年度决算；年结 }5fI*v  
annual accounting date 年结日期 N>F2 c)rm  
annual allowance 每年免税额；年积金；年度津贴；年津 h^[ppc{Z  
annual balance 年度余额 wt_?B_n
R  
annual disposable income 每年可动用收入 }R(0[0NQe-  
annual estimates 周年预算 C[J`x>-K  
annual fee 年费 k`iq<b  
annual general meeting 周年大会 6bA~mC^&  
annual growth rate 年增率；每年增长率 5sA>O2Rt>  
annual long-term supplement 长期个案每年补助金 
jiw`i  
annual pensionable emolument 可供计算退休金的年薪 $Nt]${0  
annual report 年报 K\Y6 cj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E:dT_ x<Y  
annual return 周年报表；周年申报表；每年报税表格 CwH)6uA  
Annual Return Rules 《周年报表规则》 Ue>A  
annual review of consumer prices 每年消费物价回顾 lhIr]'?l  
annual roll-forward basis 逐年延展方式 };VGH/}&s  
annual salary 年薪 +i q+  
annual statement 年度报表；年度决算表 ~NxoF  
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  iC5JU&l  
annuitant 年金受益人 9^C!,A{u4  
annuity 年金 7Da^Jv k  
annuity contract 年金合约 yoQ?lh  
annuity on human life 人寿年金 T^=Ee?e  
antecedent debt 先前的债项 u6bB5(s`&  
ante-dated cheque 倒填日期支票 q9a wz j  
anticipated expenditure 预期开支 &s6(3k  
anticipated net profit 预期纯利 (-G(^Tn  
anticipated revenue 预期收入 ?G%, k LJJ  
anti-inflation measure 反通货膨胀措施 =%nqMV(y  
anti-inflationary stance 反通货膨胀立场 Do [ F+Y  
apparent deficit 表面赤字 B#Oc8`1Y  
apparent financial solvency 表面偿债能力 WkU)I2oH  
apparent partner 表面合伙人 ytBxe]  
application for personal assessment 个人入息课税申请书 |]2eGrGj4  
application of fund 资金应用 Jz:W-o  
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 6&xW9' 6b:  
appointed actuary 委任精算师 !tFU9Zt  
appointed auditor 委任核数师；委任审计师 1+PNy d  
appointed trustee 委任的受托人 ][>M<J  
appointer 委任人 i5~ /+~  
apportioned pro rata 按比例分摊 C}DG'z9  
apportionment 分配；分摊  qzU2H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J?,!1V=  
apportionment formula 分摊方程式 PUFW^"L V  
apportionment of estate duty 遗产税的分摊 !\D]\|Bo  
appraisal 估价；评估 xx`8>2T#e  
appreciable growth 可观增长 WY.\<$7  
appreciable impact 显着影响 hz~CW-47  
appreciable increase 可观增长 y8(?:#ZC  
appreciation 增值；升值 ;HLMU36q  
appreciation against other currencies 相对其他货币升值 X-2S*L'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Xm:gD6;9  
appreciation tax 增值税 (=&bo p  
appropriation 拨款；拨用；拨付 3vGaT4TDx  
appropriation account 拨款帐目 G]3ML)l  
Appropriation Bill 拨款法案 ?PxYS%D_L  
appropriation-in-aid system 补助拨款办法 yfw>y=/p  
approved assets 核准资产 KlX |PQ  
approved basket stock 认可一篮子证券 YvP"W/5  
approved budget 核准预算 X=c ,`&^  
approved charitable donation 认可慈善捐款 Go+,jT-  
approved charitable institution 认可慈善机构 -9<yB  
approved currency 核准货币；认可货币 O |I:[S},  
approved estimates 核准预算 L4A/7Ep  
approved estimates of expenditure 核准开支预算 ,DUQto  
approved overseas insurer 核准海外保险人 yW=hnV{  
approved overseas trust company 核准海外信托公司 X|n[ 9h:%  
approved pooled investment fund 核准汇集投资基金 :>-sITeY  
approved provident fund scheme 认可公积金计划 2] wf`9ZH  
approved provision 核准拨款 ]B.,7  
approved redeemable share 核准可赎回股份 . eag84_  
approved regional stock 认可地区性证券 eq 1 4  
approved retirement scheme 认可退休金计划 = ]HJa
 
approved subordinated loan 核准附属贷款 
d~f0]O  
arbitrage 套戥；套汇；套利 QO`SnN}  
arbitrageur 套戥者；套汇者 @f01xh=8  
arbitrary amount 临时款项 Q_|S^hxQ  
arrangement 措施；安排；协定 U!UX"r  
arrears 欠款 r L|BkN  
arrears of pay 欠付薪酬 k49n9EX  
arrears of revenue 逾期未收税款；逾期未收的帐项 cM'[;u  
articles of association 组织章程；组织细则；组织章程细则 % |Gzht\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 snzH}$ Ls  
ascertainment of profit 确定利润 (a4y1k t-  
"Asia Clear" “亚洲结算系统”