[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 =G2D4>q  
allotment notice 股份配售通知；配股通知 u1s^AW8 y  
allotment of shares 股份分配 SV}
q8z \  
allowable 可获宽免；免税的 s7e)Mt  
allowable business loss 可扣除的营业亏损 o65:)z u  
allowable expenses 可扣税的支出 -e_IDE  
allowance 免税额；津贴；备抵；准备金 1A"h!;0  
allowance for debts 债项的免税额 6"U&i9  
allowance for depreciation by wear and tear 耗损折旧免税额 C8>zr6)1  
allowance for funeral expenses 殡殓费的免税额 m:CiXM   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7K>FCT  
allowance for repairs and outgoings 修葺及支出方面的免税额 hG .>>  
allowance to debtor 给债务人的津贴 
0|E!e  
alteration of capital 资本更改 0Aw.aQ~E8i  
alternate trustee 候补受托人 pMnkh}Q#  
amalgamation 合并 teH $hd-q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,R]hNjs-{  
ambit of charges 征税范围；收费范围 -Zc 6_]F|  
amended valuation 经修订的估值 +a_eNl,  
American Commodities Exchange 美国商品交易所 Z? u\  
American Express Bank Limited 美国运通银行 ig:,:KN  
American Stock Exchange 美国证券交易所 NPc]/n?vDj  
amortization 摊销 G{ ~pA4  
amount due from banks 存放银行同业的款项 K-(k6<h  
amount due from banks abroad 存放海外银行同业的款项 W8+D aw1Nr  
amount due from holding companies 控股公司欠款 L"6qS3 [=  
amount due from local banks 存放本港银行同业的款项 ~?4'{Hc'  
amount due to banks 银行同业的存款 1^ZQXUzl%i  
amount due to banks abroad 海外银行同业的存款 (~}IoQp>  
amount due to holding companies 控股公司存款 }UNRe]ft$  
amount due to local banks 本港银行同业的存款 H'|b$rP0@  
amount due to outport banks 外埠银行同业的存款 u~FXO[b  
amount for note issue 发行纸币的款额 S'm&Ll2
i@  
amount of bond 担保契据的款额 HTiqErD2_  
amount of consideration 代价款额 :%c L(',Q  
amount of contribution 供款数额 zBD ?O!  
amount of indebtedness 负债款额 o"dX3jd  
amount of principal of the loan 贷款本金额 }mQ7N&cC  
amount of rates chargeable 应征差饷数额 Qfx(+=|  
amount of share capital 股本额
pi7Fd\A  
amount of sums assured 承保款额 ~H!s{$. 5  
amount of variation 变动幅度 }la\?I  
amount of vote 拨款数额 qDZ?iTHQq  
amount payable 应付款额 gjB36R  
amount receivable 应收款额 T[*1*303  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Nr)v!z~y   
analysis 分析 M
qc"  
ancillary risk 附属风险 S\=j; Uem  
annual account 周年帐目；周年帐目报表；年度决算；年结 'lNy&  
annual accounting date 年结日期 /
4{6`  
annual allowance 每年免税额；年积金；年度津贴；年津 SRs1t6&y=  
annual balance 年度余额 j
]th6  
annual disposable income 每年可动用收入 (PAkKY}  
annual estimates 周年预算 q8%T)$!  
annual fee 年费  U, _nEx  
annual general meeting 周年大会 6Yhd
[I3  
annual growth rate 年增率；每年增长率 0Y[LzLn  
annual long-term supplement 长期个案每年补助金 KPO?eeT.WZ  
annual pensionable emolument 可供计算退休金的年薪 oe,I v nt  
annual report 年报 J%`-K"NB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1FCqkwq[
 
annual return 周年报表；周年申报表；每年报税表格 )N h67P3X"  
Annual Return Rules 《周年报表规则》 SXkUtY$  
annual review of consumer prices 每年消费物价回顾 (3 xCW  
annual roll-forward basis 逐年延展方式 ParOWs~W/  
annual salary 年薪 tUouO0_l  
annual statement 年度报表；年度决算表 h
?E[28QB  
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 C-!!1-Eq?:  
annuitant 年金受益人 P__JN\{9  
annuity 年金 !]AM#LJ

 
annuity contract 年金合约 ~ED8]*H|`  
annuity on human life 人寿年金 %xZYIYKf  
antecedent debt 先前的债项 6U K{
0\0  
ante-dated cheque 倒填日期支票
IsjxD |u  
anticipated expenditure 预期开支 8|kr|l  
anticipated net profit 预期纯利 I^erMQn[ z  
anticipated revenue 预期收入 q SR\=:$  
anti-inflation measure 反通货膨胀措施 lnuf_;0  
anti-inflationary stance 反通货膨胀立场 $D{KXkrd  
apparent deficit 表面赤字 XFpII45  
apparent financial solvency 表面偿债能力 &4 Py  
apparent partner 表面合伙人 _GEt:=DAP#  
application for personal assessment 个人入息课税申请书
jo 0 d#  
application of fund 资金应用 M^^5JNY  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 w#]> Nf  
appointed actuary 委任精算师 hTgWqp  
appointed auditor 委任核数师；委任审计师 On x[ }x  
appointed trustee 委任的受托人 al>^}:  
appointer 委任人 uYjE)"  
apportioned pro rata 按比例分摊 z}I=:  
apportionment 分配；分摊 W4n;U-Hb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ip#BR!$n  
apportionment formula 分摊方程式 `o~dQb/k+  
apportionment of estate duty 遗产税的分摊 #ra"(/)  
appraisal 估价；评估 ]WlE9z7:8  
appreciable growth 可观增长 g}>Sc=e<  
appreciable impact 显着影响 +M4X r*  
appreciable increase 可观增长 e8T#ZWr*  
appreciation 增值；升值 t^eWFX  
appreciation against other currencies 相对其他货币升值 y/U(v"'4U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3ZdheenK9  
appreciation tax 增值税 /5cFa  
appropriation 拨款；拨用；拨付 K_/-mwA v  
appropriation account 拨款帐目 !RX\">z  
Appropriation Bill 拨款法案 Ay?KE{Qs '  
appropriation-in-aid system 补助拨款办法 h'*>\eC6  
approved assets 核准资产 QTZfe<m0  
approved basket stock 认可一篮子证券 *sNZ.Y:.  
approved budget 核准预算 R@*mMWW,  
approved charitable donation 认可慈善捐款 &5JTcMC^  
approved charitable institution 认可慈善机构 !6y<jJ>  
approved currency 核准货币；认可货币 &!/E&e$_  
approved estimates 核准预算 p4l^b[p  
approved estimates of expenditure 核准开支预算 OZ{YQ}t{^1  
approved overseas insurer 核准海外保险人 #4hxbRN  
approved overseas trust company 核准海外信托公司 Py^ _::  
approved pooled investment fund 核准汇集投资基金 CeL`T:]r  
approved provident fund scheme 认可公积金计划 j7LuN  
approved provision 核准拨款 ;. jnRPo";  
approved redeemable share 核准可赎回股份 `qP <S  
approved regional stock 认可地区性证券 b4TZnO  
approved retirement scheme 认可退休金计划 $P<T`3Jg  
approved subordinated loan 核准附属贷款 50MdZ;R-3  
arbitrage 套戥；套汇；套利 yGGQ; !/  
arbitrageur 套戥者；套汇者 3FWl_d~uD  
arbitrary amount 临时款项 0 #*M'C#  
arrangement 措施；安排；协定 !~X[qT  
arrears 欠款 P .I<.e  
arrears of pay 欠付薪酬 nR%ASUx:Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;F>$\"aG  
articles of association 组织章程；组织细则；组织章程细则 5R^ e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &8kc0Z@y  
ascertainment of profit 确定利润 sK1YmB :~a  
"Asia Clear" “亚洲结算系统”