[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 I^m9(L4%  
allotment notice 股份配售通知；配股通知 x{3q'2  
allotment of shares 股份分配 w|:
ev_c|  
allowable 可获宽免；免税的 d5'4RYfkQ  
allowable business loss 可扣除的营业亏损 fJ;1ii~  
allowable expenses 可扣税的支出 [0H]L{yV  
allowance 免税额；津贴；备抵；准备金 wRJ`RKJ-T  
allowance for debts 债项的免税额 :Fi$-g  
allowance for depreciation by wear and tear 耗损折旧免税额 DI=?{A  
allowance for funeral expenses 殡殓费的免税额 ~8EzK_c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2U ) 0k*  
allowance for repairs and outgoings 修葺及支出方面的免税额 -+WE9  
allowance to debtor 给债务人的津贴 MS& 'Nj  
alteration of capital 资本更改 _f@nUv*  
alternate trustee 候补受托人 zd3^ k<  
amalgamation 合并 eV\VR !!i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Bh7dAV(  
ambit of charges 征税范围；收费范围 Mh=j^ [4Q  
amended valuation 经修订的估值 V"8w:?  
American Commodities Exchange 美国商品交易所 V L ;<+C~  
American Express Bank Limited 美国运通银行 x<=R?4@rq  
American Stock Exchange 美国证券交易所 b5W(}ka+  
amortization 摊销 vA*Q}]Ov  
amount due from banks 存放银行同业的款项 Wo~;h(6  
amount due from banks abroad 存放海外银行同业的款项 0xc|Wn>  
amount due from holding companies 控股公司欠款 FvDi4[F#  
amount due from local banks 存放本港银行同业的款项 U3|9a8^H  
amount due to banks 银行同业的存款 ;]T;mb>  
amount due to banks abroad 海外银行同业的存款 40
%<E  
amount due to holding companies 控股公司存款 ?cB26Zrcb  
amount due to local banks 本港银行同业的存款 qb+Gjgp  
amount due to outport banks 外埠银行同业的存款 TiD|.a8 S  
amount for note issue 发行纸币的款额 2 @t?@,c  
amount of bond 担保契据的款额 =}2k+v-B  
amount of consideration 代价款额 B[fbPrM  
amount of contribution 供款数额 QZFH>,d  
amount of indebtedness 负债款额 Ym 1; /'  
amount of principal of the loan 贷款本金额 /#!
1  
amount of rates chargeable 应征差饷数额 sv2XD}}  
amount of share capital 股本额 N_?15R7h  
amount of sums assured 承保款额 om8`^P/b  
amount of variation 变动幅度 ov,[F<GT  
amount of vote 拨款数额 63c\1]YB.  
amount payable 应付款额 oq2-)F2/  
amount receivable 应收款额 w6|l ~.$=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U;LX"'}  
analysis 分析 d t^Hd]+^\  
ancillary risk 附属风险 3Hf_!C=g  
annual account 周年帐目；周年帐目报表；年度决算；年结 N[;R8SP  
annual accounting date 年结日期 {g
I%-  
annual allowance 每年免税额；年积金；年度津贴；年津 KU;J2Kt  
annual balance 年度余额 ,ygDNF  
annual disposable income 每年可动用收入 $~NB .SY  
annual estimates 周年预算 dlBr2 9  
annual fee 年费 )3)x/WM  
annual general meeting 周年大会 +7r?vo
1  
annual growth rate 年增率；每年增长率 - @tL]]  
annual long-term supplement 长期个案每年补助金 +<fT\Oq#  
annual pensionable emolument 可供计算退休金的年薪 u^( s0q  
annual report 年报 r:H.VAD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %XH%.Ps/  
annual return 周年报表；周年申报表；每年报税表格 rs,:pU  
Annual Return Rules 《周年报表规则》 =1zRm >m  
annual review of consumer prices 每年消费物价回顾 Q; BD|95nl  
annual roll-forward basis 逐年延展方式 (Ji=fh+
  
annual salary 年薪 {0L)B{|  
annual statement 年度报表；年度决算表 gQuU_dbXSB  
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 Vn?|\3KY  
annuitant 年金受益人 cpM]APF-  
annuity 年金 spma\,o  
annuity contract 年金合约 AA[?a  
annuity on human life 人寿年金 '25zb+-  
antecedent debt 先前的债项 @*iT%p_L  
ante-dated cheque 倒填日期支票 LXm@h  
anticipated expenditure 预期开支 UH#S |

o4  
anticipated net profit 预期纯利 :.SwO<j  
anticipated revenue 预期收入 '3 JVUHn  
anti-inflation measure 反通货膨胀措施 [9\Mf4lh#  
anti-inflationary stance 反通货膨胀立场 /~P4<1  
apparent deficit 表面赤字  ja^  
apparent financial solvency 表面偿债能力 oWBjPsQ  
apparent partner 表面合伙人 
!qTP  
application for personal assessment 个人入息课税申请书 "O8iO!:  
application of fund 资金应用 (VBO1f  
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 OhTd>~R`<  
appointed actuary 委任精算师 ~>rnq7j  
appointed auditor 委任核数师；委任审计师 wPaM
YxO/  
appointed trustee 委任的受托人 @Op7OF Y%  
appointer 委任人 'S6JpWG1  
apportioned pro rata 按比例分摊 6nW]Q^N}  
apportionment 分配；分摊 G1ED=N_#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 " l>tFa  
apportionment formula 分摊方程式 O]G3l0  
apportionment of estate duty 遗产税的分摊 ;qaNIOo9  
appraisal 估价；评估 bH.f4-.u>)  
appreciable growth 可观增长 `}~NZ  
appreciable impact 显着影响 %APeQy"6#^  
appreciable increase 可观增长 7kmd.<  
appreciation 增值；升值 Je=k.pO1  
appreciation against other currencies 相对其他货币升值 3mT6HGSKR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `\Te,  
appreciation tax 增值税 \8/$ZEom  
appropriation 拨款；拨用；拨付 6&6t=  
appropriation account 拨款帐目 ~!"z`&
  
Appropriation Bill 拨款法案 1j+RXb\<  
appropriation-in-aid system 补助拨款办法 c='uyx  
approved assets 核准资产 d+%Rg\v  
approved basket stock 认可一篮子证券 0t -=*7w%  
approved budget 核准预算 0134mw%jk  
approved charitable donation 认可慈善捐款 iV.j!H7o  
approved charitable institution 认可慈善机构 (`&E
^t  
approved currency 核准货币；认可货币 Q,nXc  
approved estimates 核准预算 E6clVa  
approved estimates of expenditure 核准开支预算 K#[z5  
approved overseas insurer 核准海外保险人 a+P^?N  
approved overseas trust company 核准海外信托公司 !z"nJC  
approved pooled investment fund 核准汇集投资基金 zUz j F  
approved provident fund scheme 认可公积金计划 >?r8D48`  
approved provision 核准拨款 %B04|Q  
approved redeemable share 核准可赎回股份 Us4#O&  
approved regional stock 认可地区性证券 ^) 5*?8#  
approved retirement scheme 认可退休金计划 ;f9a0Vs  
approved subordinated loan 核准附属贷款 S H;:bLk_  
arbitrage 套戥；套汇；套利 FXFyF*w2  
arbitrageur 套戥者；套汇者 b:W x[+  
arbitrary amount 临时款项 Wrs6t  
arrangement 措施；安排；协定 UI74RP  
arrears 欠款 9&'Hh
Jm  
arrears of pay 欠付薪酬 I0}G, q  
arrears of revenue 逾期未收税款；逾期未收的帐项 vec4R )S  
articles of association 组织章程；组织细则；组织章程细则 }c ERCS\t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UUqA^yJ  
ascertainment of profit 确定利润 Lo5CVl
K  
"Asia Clear" “亚洲结算系统”