[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 (+ q?xwl!N  
allotment notice 股份配售通知；配股通知 I^ppEgYSY  
allotment of shares 股份分配 rM/*_0[`d  
allowable 可获宽免；免税的 &l-g3l[  
allowable business loss 可扣除的营业亏损 u'<Y#bsR#/  
allowable expenses 可扣税的支出 
gU0}.b  
allowance 免税额；津贴；备抵；准备金 7a->"W  
allowance for debts 债项的免税额 76 #  
allowance for depreciation by wear and tear 耗损折旧免税额 #<M
LW4P  
allowance for funeral expenses 殡殓费的免税额 AW!|xA6'`:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +g@@|&B  
allowance for repairs and outgoings 修葺及支出方面的免税额 #}^
ZxEU  
allowance to debtor 给债务人的津贴 =3^YK I  
alteration of capital 资本更改 [`yiD
>  
alternate trustee 候补受托人 hm&{l|u{RU  
amalgamation 合并 mAX]m1s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JOx75}  
ambit of charges 征税范围；收费范围 %]nLCoQh  
amended valuation 经修订的估值 <~u.:x@ R  
American Commodities Exchange 美国商品交易所 _Oh;._PS  
American Express Bank Limited 美国运通银行 4Q,HhqV'  
American Stock Exchange 美国证券交易所 AuX&  
amortization 摊销 \V+$2 :A  
amount due from banks 存放银行同业的款项 Z:&"Ax  
amount due from banks abroad 存放海外银行同业的款项 >8#(GXnSt  
amount due from holding companies 控股公司欠款 <xOpm8  
amount due from local banks 存放本港银行同业的款项 :R"k=l1  
amount due to banks 银行同业的存款 "/O0j/lm  
amount due to banks abroad 海外银行同业的存款 k9w<
0h3  
amount due to holding companies 控股公司存款 ~i=/@;wRp  
amount due to local banks 本港银行同业的存款 ghx8dX}  
amount due to outport banks 外埠银行同业的存款 psta&u\ q  
amount for note issue 发行纸币的款额 LyS139P$  
amount of bond 担保契据的款额 POtDg e  
amount of consideration 代价款额 `Btdp:j8i  
amount of contribution 供款数额 EN+WEMro  
amount of indebtedness 负债款额 rM
2?"  
amount of principal of the loan 贷款本金额 GQ$0`?lp  
amount of rates chargeable 应征差饷数额  i('z~  
amount of share capital 股本额 n,9 *!1y  
amount of sums assured 承保款额 P(VQD>G  
amount of variation 变动幅度
qWy{{A+  
amount of vote 拨款数额 fp:j~a>E  
amount payable 应付款额 [f:>tRdH  
amount receivable 应收款额 uY5f mM9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U-Fr[1I6p  
analysis 分析 Ni(D[?mZ  
ancillary risk 附属风险 ad&Mk^p  
annual account 周年帐目；周年帐目报表；年度决算；年结 wpb6F '  
annual accounting date 年结日期 @J!)o d  
annual allowance 每年免税额；年积金；年度津贴；年津 Fu^^Jex  
annual balance 年度余额 Y~,[9:SR  
annual disposable income 每年可动用收入 H]mY6D51"  
annual estimates 周年预算 |*Z'WUv  
annual fee 年费 u)t1t69T\g  
annual general meeting 周年大会 YM1tP'4j@  
annual growth rate 年增率；每年增长率 BYhPOg[  
annual long-term supplement 长期个案每年补助金 X. UN=lu  
annual pensionable emolument 可供计算退休金的年薪 V}'|a<8kVv  
annual report 年报 dWg$yH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &pZ]F=.r+  
annual return 周年报表；周年申报表；每年报税表格 !:c7I@  
Annual Return Rules 《周年报表规则》 )qzJu*c Q  
annual review of consumer prices 每年消费物价回顾 %[ B &JhT  
annual roll-forward basis 逐年延展方式 ?F(t`0=  
annual salary 年薪 ,Uc\ Ajx  
annual statement 年度报表；年度决算表 4<ER dP7"-  
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 8T&m{s  
annuitant 年金受益人 e1[kgp   
annuity 年金 %UV_ 3  
annuity contract 年金合约 OJbY\U  
annuity on human life 人寿年金 aS'G&(_  
antecedent debt 先前的债项 $gJMF(  
ante-dated cheque 倒填日期支票 9cQKXh:R.  
anticipated expenditure 预期开支 IE|x+RBD  
anticipated net profit 预期纯利 {S~2m2up0L  
anticipated revenue 预期收入 2a (w7/W:  
anti-inflation measure 反通货膨胀措施 s,]6Lri`\  
anti-inflationary stance 反通货膨胀立场 j8hb  
apparent deficit 表面赤字 A^3cP, L  
apparent financial solvency 表面偿债能力 KynQ< I/  
apparent partner 表面合伙人 K%2,z3ps  
application for personal assessment 个人入息课税申请书 1[} =,uaM  
application of fund 资金应用 Mf%/t HK  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 zOg#=ql  
appointed actuary 委任精算师 n"@3d.21  
appointed auditor 委任核数师；委任审计师 WxWgY}`  
appointed trustee 委任的受托人 R+]Fh4t  
appointer 委任人 IN ,@  
apportioned pro rata 按比例分摊 QbV)+7II=  
apportionment 分配；分摊 v$+G_@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕   
apportionment formula 分摊方程式 AWh{dM  
apportionment of estate duty 遗产税的分摊 F
T[wa-b  
appraisal 估价；评估 [<1i[\^  
appreciable growth 可观增长 eq(|%]a=  
appreciable impact 显着影响 MR#j
I  
appreciable increase 可观增长 >^+Q`"SN  
appreciation 增值；升值 <saS2
.4  
appreciation against other currencies 相对其他货币升值 3|/ ;`KfQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [9'5+RXw3  
appreciation tax 增值税 j MW|B  
appropriation 拨款；拨用；拨付 !+U#^2Gz  
appropriation account 拨款帐目 bsP:tFw>  
Appropriation Bill 拨款法案 gS4K](KH |  
appropriation-in-aid system 补助拨款办法 d0MX4bhZ  
approved assets 核准资产 &{Uaa  
approved basket stock 认可一篮子证券 KD-0NO=oL  
approved budget 核准预算 ZH0 ~:  
approved charitable donation 认可慈善捐款 h&h]z[r R  
approved charitable institution 认可慈善机构 s ~(qO|d  
approved currency 核准货币；认可货币 |pq z(j7  
approved estimates 核准预算 K~x
G+Kh  
approved estimates of expenditure 核准开支预算 6;*tw i  
approved overseas insurer 核准海外保险人 [EB2o.EsO  
approved overseas trust company 核准海外信托公司 Y49 kq}  
approved pooled investment fund 核准汇集投资基金 f>#\'+l'  
approved provident fund scheme 认可公积金计划 |I)MsNF  
approved provision 核准拨款 VF<{Qx*  
approved redeemable share 核准可赎回股份 I".d>]16|  
approved regional stock 认可地区性证券 s]U'*?P
  
approved retirement scheme 认可退休金计划 ZS^EKz~+  
approved subordinated loan 核准附属贷款 `S;pn+5  
arbitrage 套戥；套汇；套利 o"7,CQye  
arbitrageur 套戥者；套汇者 XO"!)qF  
arbitrary amount 临时款项 Da?0B9'  
arrangement 措施；安排；协定 r/:9j(y xr  
arrears 欠款 +&(sZFW5o  
arrears of pay 欠付薪酬 lJ}G"RT
m  
arrears of revenue 逾期未收税款；逾期未收的帐项 C [=/40D  
articles of association 组织章程；组织细则；组织章程细则 ~4XJ" d3L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <%qbU-  
ascertainment of profit 确定利润 OFQsfW3O  
"Asia Clear" “亚洲结算系统”