[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 G2;Uv/vR  
allotment notice 股份配售通知；配股通知 y3 LWh}~E  
allotment of shares 股份分配 QDBptI:  
allowable 可获宽免；免税的 /p<mD-:.M  
allowable business loss 可扣除的营业亏损 i2N*3X~  
allowable expenses 可扣税的支出 OMJr.u  
allowance 免税额；津贴；备抵；准备金 r;O{et't7y  
allowance for debts 债项的免税额 ;y=w :r\A  
allowance for depreciation by wear and tear 耗损折旧免税额 /P^@dL  
allowance for funeral expenses 殡殓费的免税额 ClaYy58v  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7 ; TS  
allowance for repairs and outgoings 修葺及支出方面的免税额 m;KMr 6sO  
allowance to debtor 给债务人的津贴 /W:}p(>4a  
alteration of capital 资本更改 x[WT)  
alternate trustee 候补受托人 ~>>o'H6  
amalgamation 合并 5w}xjOYIjV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bCd! ap+#  
ambit of charges 征税范围；收费范围 (cC5zv*E  
amended valuation 经修订的估值 dam.D.o"  
American Commodities Exchange 美国商品交易所 Gg5vf]VFo  
American Express Bank Limited 美国运通银行 pm5Yc@D  
American Stock Exchange 美国证券交易所 BAX])~_  
amortization 摊销 8'^eH1d'  
amount due from banks 存放银行同业的款项 Y)BKRS~  
amount due from banks abroad 存放海外银行同业的款项 vFl|  
amount due from holding companies 控股公司欠款 +=\S"e[F  
amount due from local banks 存放本港银行同业的款项 5:iril  
amount due to banks 银行同业的存款 Y]Su<tgX?  
amount due to banks abroad 海外银行同业的存款 kZUuRB~om  
amount due to holding companies 控股公司存款 oJ6 d:  
amount due to local banks 本港银行同业的存款 G<Lm}  
amount due to outport banks 外埠银行同业的存款 %6Hn1'7+v  
amount for note issue 发行纸币的款额 d[TcA2nF
 
amount of bond 担保契据的款额 KC}B\~ +  
amount of consideration 代价款额 9 *]Z  
amount of contribution 供款数额 E+E5`-V  
amount of indebtedness 负债款额 KgAc0pz{7H  
amount of principal of the loan 贷款本金额 +Tq _n@  
amount of rates chargeable 应征差饷数额 hzKfYJcQ|  
amount of share capital 股本额 }pTw$B  
amount of sums assured 承保款额 &hV;3";  
amount of variation 变动幅度 _QXo4z!a8  
amount of vote 拨款数额 <408
lm  
amount payable 应付款额  [POy"O  
amount receivable 应收款额 M$! 0ikh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .~b6wi&n  
analysis 分析 em>CSBx  
ancillary risk 附属风险 Xk7zXah  
annual account 周年帐目；周年帐目报表；年度决算；年结 HL88  
annual accounting date 年结日期 v]!|\]  
annual allowance 每年免税额；年积金；年度津贴；年津 WY*}
|R2R  
annual balance 年度余额 K''b)v X4  
annual disposable income 每年可动用收入 !Y\hF|[z  
annual estimates 周年预算 /JveN8L%  
annual fee 年费 hrS/3c'<Z  
annual general meeting 周年大会 1$xt=*.u|  
annual growth rate 年增率；每年增长率 UAcABL^2  
annual long-term supplement 长期个案每年补助金 ry7(V:ic  
annual pensionable emolument 可供计算退休金的年薪 mcr71j  
annual report 年报 @B&hR} 4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F},JP'\X  
annual return 周年报表；周年申报表；每年报税表格 \7og&j-h  
Annual Return Rules 《周年报表规则》 \[,7#  
annual review of consumer prices 每年消费物价回顾 EEkO[J[=  
annual roll-forward basis 逐年延展方式 x;b'y4kH  
annual salary 年薪 Q{$2D&  
annual statement 年度报表；年度决算表 1XHGW=n  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]0`[L<_r  
annuitant 年金受益人 Z.h`yRhO  
annuity 年金 ](Sp0t  
annuity contract 年金合约 Crww\#E;  
annuity on human life 人寿年金 }bB_[+YV`{  
antecedent debt 先前的债项 _a.Q@A4'  
ante-dated cheque 倒填日期支票 +A:}5{  
anticipated expenditure 预期开支 K0+J!-a]7  
anticipated net profit 预期纯利 ):.]4n{L  
anticipated revenue 预期收入 yTZbJx?m  
anti-inflation measure 反通货膨胀措施 {ifYr(|p`  
anti-inflationary stance 反通货膨胀立场 %/sf#8^m  
apparent deficit 表面赤字 nY~CAo/:  
apparent financial solvency 表面偿债能力 7J 0!vq  
apparent partner 表面合伙人 JH?[hb  
application for personal assessment 个人入息课税申请书 -MOf[f^  
application of fund 资金应用 Zu+Z7@$}/  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
Ex<-<tY  
appointed actuary 委任精算师 y<#y3M!\  
appointed auditor 委任核数师；委任审计师 "` 9W"A=  
appointed trustee 委任的受托人 & }P62&  
appointer 委任人 (# ?~^ut  
apportioned pro rata 按比例分摊 D.\p
7 NJ  
apportionment 分配；分摊  =v8#@$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'X[3y^q  
apportionment formula 分摊方程式 HPt"  
apportionment of estate duty 遗产税的分摊 _{ ?1+  
appraisal 估价；评估 1; H(   
appreciable growth 可观增长 nQ/El&{  
appreciable impact 显着影响 T=>&`aZH  
appreciable increase 可观增长 3S <5s}  
appreciation 增值；升值 F%< 0pi  
appreciation against other currencies 相对其他货币升值 ]54V9l:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A\ LTAp(I  
appreciation tax 增值税 KU$.m3A>  
appropriation 拨款；拨用；拨付 ob0clJX  
appropriation account 拨款帐目 &&>OhH`  
Appropriation Bill 拨款法案 i[FBll-  
appropriation-in-aid system 补助拨款办法 .Mm8\].  
approved assets 核准资产 &&t4G}*  
approved basket stock 认可一篮子证券 rJg!2  
approved budget 核准预算 thUs%F.5?  
approved charitable donation 认可慈善捐款 @AWKEo<7.I  
approved charitable institution 认可慈善机构 %,)[%
>#{  
approved currency 核准货币；认可货币 r,0> 40^  
approved estimates 核准预算 RAxA H   
approved estimates of expenditure 核准开支预算 bup;4~g  
approved overseas insurer 核准海外保险人 h05 ~ g  
approved overseas trust company 核准海外信托公司 fxyPh  
approved pooled investment fund 核准汇集投资基金 Z*`CK^^~  
approved provident fund scheme 认可公积金计划 ;O.U-s  
approved provision 核准拨款 ]Nm_<%lT  
approved redeemable share 核准可赎回股份 bBg?x 4bu  
approved regional stock 认可地区性证券 ,V|>nkQ  
approved retirement scheme 认可退休金计划 z3>}(+  
approved subordinated loan 核准附属贷款 t n:9
  
arbitrage 套戥；套汇；套利 0y6nMI  
arbitrageur 套戥者；套汇者 44b'40  
arbitrary amount 临时款项 zvD$N-#`p  
arrangement 措施；安排；协定 K);
:+s-  
arrears 欠款 \O\onvEa  
arrears of pay 欠付薪酬 6Zkus20  
arrears of revenue 逾期未收税款；逾期未收的帐项 .dl1sv U  
articles of association 组织章程；组织细则；组织章程细则 L,\ Yj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Yuh t<:`  
ascertainment of profit 确定利润 [j-]n#E=9y  
"Asia Clear" “亚洲结算系统”