[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 &Plc  
allotment notice 股份配售通知；配股通知 D0.7an6  
allotment of shares 股份分配 MOJKz!%  
allowable 可获宽免；免税的 HX7"w   
allowable business loss 可扣除的营业亏损 +YI/(ko=  
allowable expenses 可扣税的支出 ;
mjk`6p  
allowance 免税额；津贴；备抵；准备金 |zKFF?7#wE  
allowance for debts 债项的免税额 \h!%U*!7{  
allowance for depreciation by wear and tear 耗损折旧免税额 l*e*jA_>:7  
allowance for funeral expenses 殡殓费的免税额 jL<:N 8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p? >(y  
allowance for repairs and outgoings 修葺及支出方面的免税额 @_J~zo  
allowance to debtor 给债务人的津贴 -2{NI.-Xd  
alteration of capital 资本更改 hV)D,oN3  
alternate trustee 候补受托人 [h {zT)[  
amalgamation 合并 AU OL?st  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4%Z!*W*  
ambit of charges 征税范围；收费范围 HcavA{H  
amended valuation 经修订的估值 N>/!e787OU  
American Commodities Exchange 美国商品交易所 ; {iX_%  
American Express Bank Limited 美国运通银行 ^mv F%"g  
American Stock Exchange 美国证券交易所 1I{vBeMj  
amortization 摊销 *%=BcV+,  
amount due from banks 存放银行同业的款项 X3-pj<JLY  
amount due from banks abroad 存放海外银行同业的款项 *:{s|18Pj  
amount due from holding companies 控股公司欠款 -Wd2FD^x  
amount due from local banks 存放本港银行同业的款项 |A0BYzlVc  
amount due to banks 银行同业的存款 "3(""0Q  
amount due to banks abroad 海外银行同业的存款 iP]KV.e'/C  
amount due to holding companies 控股公司存款 M ~zA  
amount due to local banks 本港银行同业的存款 #^|y0:  
amount due to outport banks 外埠银行同业的存款 K`{P/w  
amount for note issue 发行纸币的款额 |-a5|3  
amount of bond 担保契据的款额 u!hY bCB  
amount of consideration 代价款额 .!e):&(8  
amount of contribution 供款数额 UyTsUkY  
amount of indebtedness 负债款额 @tGju\E"o  
amount of principal of the loan 贷款本金额 2FU+o\1%  
amount of rates chargeable 应征差饷数额 #.L9/b(  
amount of share capital 股本额 )S@e&a|  
amount of sums assured 承保款额 #s>AiD  
amount of variation 变动幅度 X6)%2TwO  
amount of vote 拨款数额 Z}#'.y\ f  
amount payable 应付款额 CT1@J-np  
amount receivable 应收款额 >HNBTc=~t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xvw@'|  
analysis 分析 `?f6~$1  
ancillary risk 附属风险 h;cl+c|B  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q]$gw,H"6  
annual accounting date 年结日期 @6h,#8#  
annual allowance 每年免税额；年积金；年度津贴；年津 ndg1E;>  
annual balance 年度余额 fGjYWw  
annual disposable income 每年可动用收入 - :cBVu-m  
annual estimates 周年预算 cq+G0F+H  
annual fee 年费 {*mf Is  
annual general meeting 周年大会 -LzkM"  
annual growth rate 年增率；每年增长率 XuS3#L/3p  
annual long-term supplement 长期个案每年补助金 |ecK~+  
annual pensionable emolument 可供计算退休金的年薪 6Cw+  
annual report 年报 %hDx UZ#0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 : N9,/-s  
annual return 周年报表；周年申报表；每年报税表格 Voy
1  
Annual Return Rules 《周年报表规则》 nVB.sab  
annual review of consumer prices 每年消费物价回顾 kZ<0|b  
annual roll-forward basis 逐年延展方式 Hi%)TDfv  
annual salary 年薪 K|L&mL&8  
annual statement 年度报表；年度决算表 ^Gi9&fS,  
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 q8A;%.ZLG  
annuitant 年金受益人 =jv3O.zq  
annuity 年金 3bYPi^  
annuity contract 年金合约 Nm$Ba.Rg  
annuity on human life 人寿年金 5"sd  
antecedent debt 先前的债项 )XCG4-1  
ante-dated cheque 倒填日期支票 ]#k=VKdV  
anticipated expenditure 预期开支 $40G$w  
anticipated net profit 预期纯利 d
e=){.7Y  
anticipated revenue 预期收入 .`p,pt;  
anti-inflation measure 反通货膨胀措施 E'-lpE  
anti-inflationary stance 反通货膨胀立场 M>qqe!c*  
apparent deficit 表面赤字 ly[j=vBV  
apparent financial solvency 表面偿债能力 [=<vapZt  
apparent partner 表面合伙人 r&%TKm
^/  
application for personal assessment 个人入息课税申请书 HuT4OGBFpC  
application of fund 资金应用 tJBj9{  
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 ca=sc[ $+  
appointed actuary 委任精算师  *^y,Gg/  
appointed auditor 委任核数师；委任审计师 =/5^/vwg Y  
appointed trustee 委任的受托人 A@uU*]TqJ8  
appointer 委任人 ^4/   
apportioned pro rata 按比例分摊 wqxChTbs  
apportionment 分配；分摊 YCl&}/.pA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b:WA}x V  
apportionment formula 分摊方程式 =kzuU1s  
apportionment of estate duty 遗产税的分摊 :+_uyp2V  
appraisal 估价；评估 o|G'vMph  
appreciable growth 可观增长 P2Jo^WS  
appreciable impact 显着影响 MO^Q 8v  
appreciable increase 可观增长 h* 72 f/#  
appreciation 增值；升值 'm=TBNQTS  
appreciation against other currencies 相对其他货币升值 ^[x6p}$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VLPPEV-u  
appreciation tax 增值税 0tKVo]EK  
appropriation 拨款；拨用；拨付 ~nJ"#Q_T  
appropriation account 拨款帐目 o75l
&`  
Appropriation Bill 拨款法案 LZtO Q__B)  
appropriation-in-aid system 补助拨款办法 z:^(#G{  
approved assets 核准资产 uG7?:) pxv  
approved basket stock 认可一篮子证券 A)#w~X4  
approved budget 核准预算 FuC#w 9_  
approved charitable donation 认可慈善捐款 GIb,y,PDB  
approved charitable institution 认可慈善机构 hbdB67,  
approved currency 核准货币；认可货币 R ;k1(p  
approved estimates 核准预算 +~K) ~  
approved estimates of expenditure 核准开支预算 M!YGv   
approved overseas insurer 核准海外保险人 |A.nP9hW  
approved overseas trust company 核准海外信托公司 BT)PD9CN(  
approved pooled investment fund 核准汇集投资基金 Tnv,$KOhs  
approved provident fund scheme 认可公积金计划 S5BS![-QK  
approved provision 核准拨款 d>gQgQ;g  
approved redeemable share 核准可赎回股份 { uDH-b(R  
approved regional stock 认可地区性证券 M3U?\g  
approved retirement scheme 认可退休金计划 HTLS$o;Q  
approved subordinated loan 核准附属贷款 ~|G`f\Ln"  
arbitrage 套戥；套汇；套利 b_&:tE--]  
arbitrageur 套戥者；套汇者 }<q
ZXb1  
arbitrary amount 临时款项 0.\}D:x(z  
arrangement 措施；安排；协定 aX,6y1  
arrears 欠款 DH7]TRCMZ)  
arrears of pay 欠付薪酬 `_()|;!y  
arrears of revenue 逾期未收税款；逾期未收的帐项 XXw>h4hl  
articles of association 组织章程；组织细则；组织章程细则 Tn"@u&P *  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I5*<J
n  
ascertainment of profit 确定利润 $."DOZQ3U  
"Asia Clear" “亚洲结算系统”