[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 |L%}@e Vw_  
allotment notice 股份配售通知；配股通知 >PHin%#  
allotment of shares 股份分配 ^--kcTiR%  
allowable 可获宽免；免税的 RzgA;ZC'  
allowable business loss 可扣除的营业亏损 HtFc+%=  
allowable expenses 可扣税的支出 }04EM  
allowance 免税额；津贴；备抵；准备金 ^qvN:v$1  
allowance for debts 债项的免税额 KsVN<eR{  
allowance for depreciation by wear and tear 耗损折旧免税额 f2ea|l  
allowance for funeral expenses 殡殓费的免税额 vM5yiHI(jb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q#M@!&  
allowance for repairs and outgoings 修葺及支出方面的免税额 WOkAma-  
allowance to debtor 给债务人的津贴 =cz^g^
7  
alteration of capital 资本更改 ;=r_R!
d@  
alternate trustee 候补受托人 *5T^wZpj)  
amalgamation 合并 :k&R]bc9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &pCa{p  
ambit of charges 征税范围；收费范围 zp.-=)D4e  
amended valuation 经修订的估值 
CvkZ<i){  
American Commodities Exchange 美国商品交易所 {Qv Whf  
American Express Bank Limited 美国运通银行 |0^~S  
American Stock Exchange 美国证券交易所 lFJDdf2:$C  
amortization 摊销 csK;GSp}  
amount due from banks 存放银行同业的款项 xNAX)v3Z  
amount due from banks abroad 存放海外银行同业的款项 VO u/9]a  
amount due from holding companies 控股公司欠款 VCf/EkC  
amount due from local banks 存放本港银行同业的款项 [ 0>I6Jl  
amount due to banks 银行同业的存款 =2J^ '7  
amount due to banks abroad 海外银行同业的存款 skeH~-`M@  
amount due to holding companies 控股公司存款 {mOQRAKl  
amount due to local banks 本港银行同业的存款 ^?<gz!(-  
amount due to outport banks 外埠银行同业的存款 ; ,9:1.L  
amount for note issue 发行纸币的款额 b;xn0sDn#  
amount of bond 担保契据的款额 1|bg;X9+  
amount of consideration 代价款额 sH_B*cr3  
amount of contribution 供款数额 j{&*]QTN  
amount of indebtedness 负债款额 8@rddk   
amount of principal of the loan 贷款本金额 hlKM 4JT\  
amount of rates chargeable 应征差饷数额 <ddXvUCX  
amount of share capital 股本额 4J5 RtK  
amount of sums assured 承保款额 ngLpiU0H&  
amount of variation 变动幅度 Mj!g1Q  
amount of vote 拨款数额  2-$O$&s.  
amount payable 应付款额 -F7P$/9  
amount receivable 应收款额 ! mb<z^>5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KATu7)e&~^  
analysis 分析 0^('hS&  
ancillary risk 附属风险 &) qs0  
annual account 周年帐目；周年帐目报表；年度决算；年结 @h=r;N#/`P  
annual accounting date 年结日期 (baBi9<P=  
annual allowance 每年免税额；年积金；年度津贴；年津 }e
bu@)r  
annual balance 年度余额 }t%2giJ  
annual disposable income 每年可动用收入 2e?a"Vss  
annual estimates 周年预算 7ILb&JQ!%{  
annual fee 年费 ;)Fc@OXN>  
annual general meeting 周年大会 ZVIlVuZ}  
annual growth rate 年增率；每年增长率 pOq9J7BS  
annual long-term supplement 长期个案每年补助金 8*&|Q1`K:  
annual pensionable emolument 可供计算退休金的年薪 &*j# [6  
annual report 年报 C .`!?CW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !-AK@`i.  
annual return 周年报表；周年申报表；每年报税表格 WJU[+|J  
Annual Return Rules 《周年报表规则》 as^!c!  
annual review of consumer prices 每年消费物价回顾 /0 2-0mNv  
annual roll-forward basis 逐年延展方式 .dPy<6E  
annual salary 年薪 2%_UOEayU  
annual statement 年度报表；年度决算表 6<SX%Bc~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6^vz+oN  
annuitant 年金受益人 K#;EjR4H  
annuity 年金 b}HwvS:  
annuity contract 年金合约 CNM
pyr  
annuity on human life 人寿年金 n?mV(?N  
antecedent debt 先前的债项 ?s]+2Tq  
ante-dated cheque 倒填日期支票 hMnJH_siY  
anticipated expenditure 预期开支 i87+9X  
anticipated net profit 预期纯利 IeT1Jwe  
anticipated revenue 预期收入 _z6" C8W  
anti-inflation measure 反通货膨胀措施 3 )*Twqt  
anti-inflationary stance 反通货膨胀立场 v43FU3  
apparent deficit 表面赤字 v| IG G'r  
apparent financial solvency 表面偿债能力 >NJ`* M  
apparent partner 表面合伙人
VMl)_M:'  
application for personal assessment 个人入息课税申请书 dV7~C@k6k8  
application of fund 资金应用 q?$<{Z"  
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 _>u0vGF-  
appointed actuary 委任精算师 FA$1&Fu3Y  
appointed auditor 委任核数师；委任审计师 I*4g ;1x  
appointed trustee 委任的受托人 A(1
dq  
appointer 委任人 v=J[p;H^H  
apportioned pro rata 按比例分摊 Z(c2F]  
apportionment 分配；分摊 p<8Ga.kiN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "t&_!Rm  
apportionment formula 分摊方程式 i p; RlO  
apportionment of estate duty 遗产税的分摊 snvixbN
 
appraisal 估价；评估 Dssecc'  
appreciable growth 可观增长 Yq0jw&v  
appreciable impact 显着影响 s)5W:`MH?  
appreciable increase 可观增长 ~# PC(g  
appreciation 增值；升值 R4AKp1Y  
appreciation against other currencies 相对其他货币升值 Al^h^ 9tJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q~6((pWi|  
appreciation tax 增值税 $E6b u4I  
appropriation 拨款；拨用；拨付 M]uO%2  
appropriation account 拨款帐目 XAb-K?)  
Appropriation Bill 拨款法案 #G\;)pT  
appropriation-in-aid system 补助拨款办法 ~L?q.*q  
approved assets 核准资产 dPb@[k  
approved basket stock 认可一篮子证券 o
l8|  
approved budget 核准预算 8omk4 ;  
approved charitable donation 认可慈善捐款 9
#)&  
approved charitable institution 认可慈善机构 ~@ML>z7  
approved currency 核准货币；认可货币 (4"Azo*~![  
approved estimates 核准预算 ";*Iwd*V  
approved estimates of expenditure 核准开支预算 w6G<&1iH  
approved overseas insurer 核准海外保险人 "!z9UiA  
approved overseas trust company 核准海外信托公司 @Rs3i;"W  
approved pooled investment fund 核准汇集投资基金 -iySU 6  
approved provident fund scheme 认可公积金计划 KiYz]IM$4  
approved provision 核准拨款 &-2i+KjEX  
approved redeemable share 核准可赎回股份 [*z`p;n2D  
approved regional stock 认可地区性证券 dZ{yNh.]  
approved retirement scheme 认可退休金计划 8jjq)d4#  
approved subordinated loan 核准附属贷款 BiI`oCX  
arbitrage 套戥；套汇；套利 ,%U'>F?  
arbitrageur 套戥者；套汇者 u
S&NRf9A  
arbitrary amount 临时款项 qV7nF }V{  
arrangement 措施；安排；协定 `>N_A!pr`  
arrears 欠款 -=VGXd  
arrears of pay 欠付薪酬 jCxg)D7W  
arrears of revenue 逾期未收税款；逾期未收的帐项 #9u2LK  
articles of association 组织章程；组织细则；组织章程细则 KpSho<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [.LbX`K:  
ascertainment of profit 确定利润 3!2TE-  
"Asia Clear" “亚洲结算系统”