[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  VG q'  
allotment notice 股份配售通知；配股通知 ^HX={(ddK  
allotment of shares 股份分配 hTf]t  
allowable 可获宽免；免税的 #B;`T[  
allowable business loss 可扣除的营业亏损 |Tf}8e  
allowable expenses 可扣税的支出 kHm1aE<  
allowance 免税额；津贴；备抵；准备金 86vk"  
allowance for debts 债项的免税额 o/2\8   
allowance for depreciation by wear and tear 耗损折旧免税额 W>bhSKV%  
allowance for funeral expenses 殡殓费的免税额 o5i?|HJ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u}qfwVX Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 9 qqy(H  
allowance to debtor 给债务人的津贴 (ZT*EFhb(  
alteration of capital 资本更改 8/Z JkI  
alternate trustee 候补受托人 ?U iwr{Q  
amalgamation 合并 ofj7$se  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2W$c%~j$2  
ambit of charges 征税范围；收费范围 AL&}WbUC  
amended valuation 经修订的估值 it D%sKo  
American Commodities Exchange 美国商品交易所 o8H<{D13  
American Express Bank Limited 美国运通银行 IP-
CN  
American Stock Exchange 美国证券交易所 ;)u}`4~L  
amortization 摊销 .A&Ey5  
amount due from banks 存放银行同业的款项 K:465r:  
amount due from banks abroad 存放海外银行同业的款项  Pb+oV  
amount due from holding companies 控股公司欠款 1CFrV=d  
amount due from local banks 存放本港银行同业的款项 $6Nm`[V  
amount due to banks 银行同业的存款 wvp
\'* $  
amount due to banks abroad 海外银行同业的存款 T5Sa9\`>  
amount due to holding companies 控股公司存款 /n/U)!tp  
amount due to local banks 本港银行同业的存款 I8 8y9sW  
amount due to outport banks 外埠银行同业的存款 iG6 ^s62z7  
amount for note issue 发行纸币的款额 7.hVbjy'-  
amount of bond 担保契据的款额 lk1c2  
amount of consideration 代价款额 FOM~ Uj  
amount of contribution 供款数额 J55K+  
amount of indebtedness 负债款额 ]J~37 35]  
amount of principal of the loan 贷款本金额 rRYP~ $c  
amount of rates chargeable 应征差饷数额 D
3HE~zkI  
amount of share capital 股本额 n<"?+bz"<  
amount of sums assured 承保款额 Iwize,J~X  
amount of variation 变动幅度 o3
]B/  
amount of vote 拨款数额 d3&gHt2  
amount payable 应付款额 Q`,D#V${D  
amount receivable 应收款额 1LJ ?Ka[_*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]Qkto4DQ5  
analysis 分析 /49PF:$?  
ancillary risk 附属风险 }Xrs"u,  
annual account 周年帐目；周年帐目报表；年度决算；年结 )j',e$m  
annual accounting date 年结日期 d[k b]lC  
annual allowance 每年免税额；年积金；年度津贴；年津 ?*9U d  
annual balance 年度余额 "5synfO  
annual disposable income 每年可动用收入 C ])Q#!D|  
annual estimates 周年预算 >XSe  
annual fee 年费 B5  C]4  
annual general meeting 周年大会 n
&r-  
annual growth rate 年增率；每年增长率 'R*xg2!i  
annual long-term supplement 长期个案每年补助金 wI1[I  
annual pensionable emolument 可供计算退休金的年薪 rf@/<Wu  
annual report 年报 DcQ^V4_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]^3_eHa^d  
annual return 周年报表；周年申报表；每年报税表格 H{\tQ->(2  
Annual Return Rules 《周年报表规则》 5l=B,%s  
annual review of consumer prices 每年消费物价回顾 |n}W^}S5  
annual roll-forward basis 逐年延展方式 lqF{Y<l  
annual salary 年薪 K.*?\)&  
annual statement 年度报表；年度决算表 HdJLD+k/  
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 ^;6~=@#*C  
annuitant 年金受益人 Jk}L+X vv  
annuity 年金 Mpk^e_9`<  
annuity contract 年金合约 mB"zyL-  
annuity on human life 人寿年金 hIXGfvUy  
antecedent debt 先前的债项 >tr_Ypfv,c  
ante-dated cheque 倒填日期支票 6!n"E@Bwu  
anticipated expenditure 预期开支 ::j'+_9  
anticipated net profit 预期纯利 =<
O{t#]  
anticipated revenue 预期收入 PUltn}M  
anti-inflation measure 反通货膨胀措施 Wey-nsk  
anti-inflationary stance 反通货膨胀立场 ^n@iCr9  
apparent deficit 表面赤字 V~Tjz%<  
apparent financial solvency 表面偿债能力
<^~Xnstl  
apparent partner 表面合伙人 @E,{p"{  
application for personal assessment 个人入息课税申请书 q[M7)-  
application of fund 资金应用 6x]|IW
vW
 
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 ;wL*  
appointed actuary 委任精算师 Te[[x
hTyw  
appointed auditor 委任核数师；委任审计师 ~H@':Mms.h  
appointed trustee 委任的受托人 `eND3c  
appointer 委任人  ,H1J$=X'  
apportioned pro rata 按比例分摊 Ook3B  
apportionment 分配；分摊 ]N! SG@X+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~_8Ve\Y^/  
apportionment formula 分摊方程式 D8m?`^Zz  
apportionment of estate duty 遗产税的分摊 \CUxGyu  
appraisal 估价；评估 }ebw1G  
appreciable growth 可观增长 L]K* Do  
appreciable impact 显着影响 Co[[6pt~  
appreciable increase 可观增长  7z<!2  
appreciation 增值；升值 -fL|e/  
appreciation against other currencies 相对其他货币升值 C;dA?Es>R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 **! lV]/  
appreciation tax 增值税 (pi7TSJ  
appropriation 拨款；拨用；拨付 E0xUEAO  
appropriation account 拨款帐目
k{c~  
Appropriation Bill 拨款法案 iL|*g3`-f  
appropriation-in-aid system 补助拨款办法 iN`/pW/JE  
approved assets 核准资产 n
'P:  
approved basket stock 认可一篮子证券 :]y;t/  
approved budget 核准预算 4 3]6J]!)  
approved charitable donation 认可慈善捐款 +}mj6I  
approved charitable institution 认可慈善机构 
KS*W<_I  
approved currency 核准货币；认可货币 ]DmqhK`  
approved estimates 核准预算 B
|:{.U@ne  
approved estimates of expenditure 核准开支预算 45kMIh~~X  
approved overseas insurer 核准海外保险人 B susXW$  
approved overseas trust company 核准海外信托公司 JO :m: M  
approved pooled investment fund 核准汇集投资基金 &=$8 v"&^  
approved provident fund scheme 认可公积金计划 \lKQDct. -  
approved provision 核准拨款 "MoV*U2s,  
approved redeemable share 核准可赎回股份 ,J}lyvkd  
approved regional stock 认可地区性证券 P2`ks[u+i  
approved retirement scheme 认可退休金计划 ;Ic3th%u  
approved subordinated loan 核准附属贷款 9?,n
+  
arbitrage 套戥；套汇；套利 _& KaI }O  
arbitrageur 套戥者；套汇者 Ql
&P1|&  
arbitrary amount 临时款项 YQQ!1hw  
arrangement 措施；安排；协定 Vg:P@6s  
arrears 欠款 wTIf#y1=9  
arrears of pay 欠付薪酬 et9 c<'  
arrears of revenue 逾期未收税款；逾期未收的帐项 *k+QX
  
articles of association 组织章程；组织细则；组织章程细则 yA%[u.{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 HS(
<wI  
ascertainment of profit 确定利润 oC4rL\d
{  
"Asia Clear" “亚洲结算系统”