[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 Eno2<<  
allotment notice 股份配售通知；配股通知 U1!2nJ]  
allotment of shares 股份分配 uZ?CVluP  
allowable 可获宽免；免税的 U <$xp  
allowable business loss 可扣除的营业亏损 X%1.mTU~K  
allowable expenses 可扣税的支出 nC{rs+P
 
allowance 免税额；津贴；备抵；准备金 M "P  
allowance for debts 债项的免税额 ;Owu:}  
allowance for depreciation by wear and tear 耗损折旧免税额 >rS<!e%  
allowance for funeral expenses 殡殓费的免税额 `ur9KP4Dq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 glX2L~  
allowance for repairs and outgoings 修葺及支出方面的免税额 =y]b|"s~2  
allowance to debtor 给债务人的津贴 ^Ro du  
alteration of capital 资本更改 H^1 a3L]  
alternate trustee 候补受托人 NITx;iC  
amalgamation 合并 3udIe$.Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W HLK
f  
ambit of charges 征税范围；收费范围 x[~OVG0M*  
amended valuation 经修订的估值 GfPz^F=ie.  
American Commodities Exchange 美国商品交易所 ^JVP2L>o*  
American Express Bank Limited 美国运通银行 ;Hp'x_xQ  
American Stock Exchange 美国证券交易所 (U(x[D f)  
amortization 摊销 p[cL#fBz  
amount due from banks 存放银行同业的款项 4_0/]:~5  
amount due from banks abroad 存放海外银行同业的款项 D#[ :NXahn  
amount due from holding companies 控股公司欠款
3U.qN0]  
amount due from local banks 存放本港银行同业的款项 ,fJ(.KI0  
amount due to banks 银行同业的存款 J9c3d~YW  
amount due to banks abroad 海外银行同业的存款 v/+
}FS=  
amount due to holding companies 控股公司存款 EI+/%.,  
amount due to local banks 本港银行同业的存款 LP6FSo~K  
amount due to outport banks 外埠银行同业的存款 4 Wd5Goe:  
amount for note issue 发行纸币的款额 \.|A,G=  
amount of bond 担保契据的款额 gOmyFHv.  
amount of consideration 代价款额 y1My, ?"?  
amount of contribution 供款数额 2.2a2.I1  
amount of indebtedness 负债款额 pyJOEL]1F  
amount of principal of the loan 贷款本金额 `e|Lw  
amount of rates chargeable 应征差饷数额 @M?EgVmW  
amount of share capital 股本额 nGgc~E$j  
amount of sums assured 承保款额 t%B!\]  
amount of variation 变动幅度 Y]Vc}-a(h  
amount of vote 拨款数额 KY &,(z   
amount payable 应付款额 24/~gft  
amount receivable 应收款额 i8@e}O I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+p<R'/  
analysis 分析 HMd)64(  
ancillary risk 附属风险 ?s} E<Kr  
annual account 周年帐目；周年帐目报表；年度决算；年结 LK/V]YG  
annual accounting date 年结日期 0$ac1;7  
annual allowance 每年免税额；年积金；年度津贴；年津 (jFE{M$-  
annual balance 年度余额 Jxw:Jk
~  
annual disposable income 每年可动用收入 <OfzE5  
annual estimates 周年预算 BXw,Rz }  
annual fee 年费 j|dzd<kE6  
annual general meeting 周年大会 Qnx92
 
annual growth rate 年增率；每年增长率 7
lPk~0  
annual long-term supplement 长期个案每年补助金 Qs X59d  
annual pensionable emolument 可供计算退休金的年薪 u$p|hd d  
annual report 年报 =u"|q D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bxe97]  
annual return 周年报表；周年申报表；每年报税表格 \9zC?Cw  
Annual Return Rules 《周年报表规则》 tKG
sr
goV  
annual review of consumer prices 每年消费物价回顾 &YKzK)@  
annual roll-forward basis 逐年延展方式 tSa%ZkS  
annual salary 年薪 %,D%Q~  
annual statement 年度报表；年度决算表
:"IH*7xp  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 }AYSQ~:  
annuitant 年金受益人 =Fl4tY#X  
annuity 年金 q#-H+7 5  
annuity contract 年金合约 'u/HQg*  
annuity on human life 人寿年金 LfM(DK  
antecedent debt 先前的债项 7N=VVD~!b  
ante-dated cheque 倒填日期支票 .c og9H'  
anticipated expenditure 预期开支 e91d~  
anticipated net profit 预期纯利 Lb 4!N`l  
anticipated revenue 预期收入 ]%hI-  
anti-inflation measure 反通货膨胀措施 O G}&%NgH  
anti-inflationary stance 反通货膨胀立场 @Qozud\?  
apparent deficit 表面赤字 jhM|gV&  
apparent financial solvency 表面偿债能力 q0Pu6"^  
apparent partner 表面合伙人 4FdH:os  
application for personal assessment 个人入息课税申请书 lf#six  
application of fund 资金应用 KL~sEli  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 m
uY^Fx  
appointed actuary 委任精算师 ^IkMRlJh%  
appointed auditor 委任核数师；委任审计师 zZiVBUmE<  
appointed trustee 委任的受托人 OXV@LYP@  
appointer 委任人 >[=`{B  
apportioned pro rata 按比例分摊 @$G K<jl  
apportionment 分配；分摊 t}l<#X5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $,42h  
apportionment formula 分摊方程式 y-k-E/V}  
apportionment of estate duty 遗产税的分摊 <sOB j'  
appraisal 估价；评估 ['1?'*  
appreciable growth 可观增长 N3RwcM9+;  
appreciable impact 显着影响 5L#M
7E  
appreciable increase 可观增长 G[,VPC=  
appreciation 增值；升值 a9Rh  
appreciation against other currencies 相对其他货币升值 SoIMftX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M -TK  
appreciation tax 增值税 0X w?}  
appropriation 拨款；拨用；拨付 &pl;U\dc*a  
appropriation account 拨款帐目 WU_Q 7%+QS  
Appropriation Bill 拨款法案 ~'iuh>O)  
appropriation-in-aid system 补助拨款办法 5w3'yA<vE  
approved assets 核准资产 BJ/%{ C`g  
approved basket stock 认可一篮子证券 4HAfTQ 1G  
approved budget 核准预算 !>j-j  
approved charitable donation 认可慈善捐款 v)EJ|2`  
approved charitable institution 认可慈善机构 rD ?o97  
approved currency 核准货币；认可货币 N@S;{uK  
approved estimates 核准预算 +.St"f/1  
approved estimates of expenditure 核准开支预算 (@9}FHJzi  
approved overseas insurer 核准海外保险人 ,3u19>2  
approved overseas trust company 核准海外信托公司 <o}t-Bgg  
approved pooled investment fund 核准汇集投资基金 zV#k #/$  
approved provident fund scheme 认可公积金计划 n2~rrQ \/p  
approved provision 核准拨款 u05O[>w  
approved redeemable share 核准可赎回股份 9'M({/ 7y  
approved regional stock 认可地区性证券 #a|5A:g%  
approved retirement scheme 认可退休金计划 s!Vtwp9  
approved subordinated loan 核准附属贷款 LBR_Q0EP  
arbitrage 套戥；套汇；套利 5/<Y,eZ/  
arbitrageur 套戥者；套汇者 on|>"F`pb  
arbitrary amount 临时款项 :T2K\@  
arrangement 措施；安排；协定 ^m\n[<x ^  
arrears 欠款 ruVm8BO  
arrears of pay 欠付薪酬 x($1pAE   
arrears of revenue 逾期未收税款；逾期未收的帐项 Zzs pE
}  
articles of association 组织章程；组织细则；组织章程细则 %' Fc%3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fpUX @b  
ascertainment of profit 确定利润 = 8n*%NC  
"Asia Clear" “亚洲结算系统”