[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 KY &,(z   
allotment notice 股份配售通知；配股通知 G-?9;w'@  
allotment of shares 股份分配  at]Q4  
allowable 可获宽免；免税的 o(N
yOC  
allowable business loss 可扣除的营业亏损 FtDAk?  
allowable expenses 可扣税的支出 LK/V]YG  
allowance 免税额；津贴；备抵；准备金 )stWr r&  
allowance for debts 债项的免税额 /l%qq*Ew  
allowance for depreciation by wear and tear 耗损折旧免税额 % peb{i  
allowance for funeral expenses 殡殓费的免税额 U (7P X`1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c7!`d.{90  
allowance for repairs and outgoings 修葺及支出方面的免税额 )qXe`3d5  
allowance to debtor 给债务人的津贴 j|dzd<kE6  
alteration of capital 资本更改 ^uElQI  
alternate trustee 候补受托人 Qnx92
 
amalgamation 合并 7
lPk~0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ; 2 -kQK9  
ambit of charges 征税范围；收费范围 gF5EtdN?|  
amended valuation 经修订的估值 )'|W[Sh?  
American Commodities Exchange 美国商品交易所 DC7}Xly(  
American Express Bank Limited 美国运通银行 >&Q. .`q  
American Stock Exchange 美国证券交易所 +%9Y7qol  
amortization 摊销 <r3n?w8  
amount due from banks 存放银行同业的款项 {5-{f=Rk  
amount due from banks abroad 存放海外银行同业的款项 yS3s5C{C  
amount due from holding companies 控股公司欠款 *sVxjZvV  
amount due from local banks 存放本港银行同业的款项 F|{?GV%hF  
amount due to banks 银行同业的存款 gdNp2b  
amount due to banks abroad 海外银行同业的存款 XPTB,1g+f  
amount due to holding companies 控股公司存款 JjML!;  
amount due to local banks 本港银行同业的存款 Nj8)HR  
amount due to outport banks 外埠银行同业的存款 'p]qN;`'O$  
amount for note issue 发行纸币的款额 )pa|uH+N  
amount of bond 担保契据的款额 Utp\}0GZY  
amount of consideration 代价款额 cs;Gk:  
amount of contribution 供款数额 Bd[Gsns  
amount of indebtedness 负债款额 %y+j~]^:  
amount of principal of the loan 贷款本金额 C YKGf1;If  
amount of rates chargeable 应征差饷数额 UF&Wgj [  
amount of share capital 股本额 Z@A1+kUS  
amount of sums assured 承保款额 &r!>2$B\  
amount of variation 变动幅度 H9!*DA<W  
amount of vote 拨款数额 `Db}q^mQ  
amount payable 应付款额 HbVm O]#$D  
amount receivable 应收款额 `2   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Av]N.HB$  
analysis 分析 OAOmd 4  
ancillary risk 附属风险 h(sKGCG
 
annual account 周年帐目；周年帐目报表；年度决算；年结 uB5o Ghu-  
annual accounting date 年结日期 1bs95Fh9Q  
annual allowance 每年免税额；年积金；年度津贴；年津 <sOB j'  
annual balance 年度余额 CFxs`C^  
annual disposable income 每年可动用收入 vdzC2T  
annual estimates 周年预算 %*=FLtBjo  
annual fee 年费 -.{7;6:(k  
annual general meeting 周年大会 ]!w52kF7  
annual growth rate 年增率；每年增长率 y&]D2"I  
annual long-term supplement 长期个案每年补助金 42LV
>X#i  
annual pensionable emolument 可供计算退休金的年薪 +?
tNly`  
annual report 年报 gk%y e&:f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0X w?}  
annual return 周年报表；周年申报表；每年报税表格 !/ j|\_O  
Annual Return Rules 《周年报表规则》 o*'3N/D~  
annual review of consumer prices 每年消费物价回顾 5]+eLKXB  
annual roll-forward basis 逐年延展方式 A???s,F_  
annual salary 年薪 e~dU "  
annual statement 年度报表；年度决算表 6}2Lt[>O  
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 8/v_uEG  
annuitant 年金受益人 PeaD]  
annuity 年金 ElxbHQj6  
annuity contract 年金合约 Y7HWf  
annuity on human life 人寿年金 OYy8u{@U
:  
antecedent debt 先前的债项 rtz(Jt{<  
ante-dated cheque 倒填日期支票 k2;yl_7  
anticipated expenditure 预期开支 `0N/ /Q  
anticipated net profit 预期纯利 GvY8O|a  
anticipated revenue 预期收入 8nM]G4H.f  
anti-inflation measure 反通货膨胀措施 `mVH94{ +I  
anti-inflationary stance 反通货膨胀立场 p9J( ,}  
apparent deficit 表面赤字 p*A//^wQ  
apparent financial solvency 表面偿债能力 -xlI'gNg7  
apparent partner 表面合伙人 lom4z\6  
application for personal assessment 个人入息课税申请书 wB{-]\H`\  
application of fund 资金应用 []NAV  
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 bfgLU.1I  
appointed actuary 委任精算师 j!pxG5%  
appointed auditor 委任核数师；委任审计师 (?(ahtT4T  
appointed trustee 委任的受托人 a*`J]{3G  
appointer 委任人 EIAT*l:NW  
apportioned pro rata 按比例分摊 'WoX-y  
apportionment 分配；分摊 -v] 0@jNe  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K\PS
$  
apportionment formula 分摊方程式 RIlPH~  
apportionment of estate duty 遗产税的分摊 @VFg XN  
appraisal 估价；评估 %' Fc%3  
appreciable growth 可观增长 fpUX @b  
appreciable impact 显着影响 ~mU#u\r(*  
appreciable increase 可观增长 JaEyVe  
appreciation 增值；升值 z$A5p4=B'^  
appreciation against other currencies 相对其他货币升值 -xXM/3g1u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O;r8l+  
appreciation tax 增值税 (RF6K6~  
appropriation 拨款；拨用；拨付 #PGExN3e  
appropriation account 拨款帐目 42~;/4  
Appropriation Bill 拨款法案 mz''-1YY$  
appropriation-in-aid system 补助拨款办法 fO+;%B  
approved assets 核准资产 -J:vYhq|g  
approved basket stock 认可一篮子证券 Z|.. hZG  
approved budget 核准预算 V.}U p+WL  
approved charitable donation 认可慈善捐款 4Y
'qoM;  
approved charitable institution 认可慈善机构 hH~Z hB  
approved currency 核准货币；认可货币 {^v50d  
approved estimates 核准预算
`YJ`? p  
approved estimates of expenditure 核准开支预算 . 2WZ b_B  
approved overseas insurer 核准海外保险人 KW)yTE<  
approved overseas trust company 核准海外信托公司 iJAW| dw}  
approved pooled investment fund 核准汇集投资基金 I]h+24_S  
approved provident fund scheme 认可公积金计划 J_tJj8  
approved provision 核准拨款 &c'unKH  
approved redeemable share 核准可赎回股份 Y,9("'bo  
approved regional stock 认可地区性证券 >2$M~to"1  
approved retirement scheme 认可退休金计划 CUoMB r  
approved subordinated loan 核准附属贷款 $W)FpN;CW/  
arbitrage 套戥；套汇；套利 ^I^
k4iw4  
arbitrageur 套戥者；套汇者 GlaWBF#  
arbitrary amount 临时款项 'del|"h!M  
arrangement 措施；安排；协定 ='f>p+*c%  
arrears 欠款 he/FtkU  
arrears of pay 欠付薪酬 qsJo)SA  
arrears of revenue 逾期未收税款；逾期未收的帐项 f O9e ;  
articles of association 组织章程；组织细则；组织章程细则 t4nAy)I)P  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #<)u%)`  
ascertainment of profit 确定利润 rZ^DiFR  
"Asia Clear" “亚洲结算系统”