[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 _a5(s2wq+  
allotment notice 股份配售通知；配股通知 [@G`Afaf  
allotment of shares 股份分配 ;^3$kF  
allowable 可获宽免；免税的 IzUo0D*@  
allowable business loss 可扣除的营业亏损 pM2a(\K,k^  
allowable expenses 可扣税的支出 B4Lx{uno  
allowance 免税额；津贴；备抵；准备金 W&C-/O,m  
allowance for debts 债项的免税额 &z @~B&O  
allowance for depreciation by wear and tear 耗损折旧免税额 iM5vrz`n  
allowance for funeral expenses 殡殓费的免税额 @;Y~fr T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o`6|ba  
allowance for repairs and outgoings 修葺及支出方面的免税额 6ep>hS4A&  
allowance to debtor 给债务人的津贴 62\&RRB i  
alteration of capital 资本更改 .=<$S#x^Hb  
alternate trustee 候补受托人 ]db@RbaH  
amalgamation 合并 XUSvhr$|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z<"K_bj  
ambit of charges 征税范围；收费范围 1*UNsEr  
amended valuation 经修订的估值  'Cc(3  
American Commodities Exchange 美国商品交易所 7bF*AYM  
American Express Bank Limited 美国运通银行 6+`tn  
American Stock Exchange 美国证券交易所 +iA=y=;blH  
amortization 摊销 d,9`<1{9  
amount due from banks 存放银行同业的款项 >EP(~G3u  
amount due from banks abroad 存放海外银行同业的款项 BX< dSK  
amount due from holding companies 控股公司欠款 xs!p|  
amount due from local banks 存放本港银行同业的款项 X?o( b/F-  
amount due to banks 银行同业的存款 OYmi?y\  
amount due to banks abroad 海外银行同业的存款 RU&_j*U  
amount due to holding companies 控股公司存款 jd:B \%#![  
amount due to local banks 本港银行同业的存款 P8I*dvu _  
amount due to outport banks 外埠银行同业的存款 =yXs?y"  
amount for note issue 发行纸币的款额 2UadV_s+s  
amount of bond 担保契据的款额 L1#Ij#  
amount of consideration 代价款额 9[Qd)% MO  
amount of contribution 供款数额 H{(]9{  
amount of indebtedness 负债款额 'q{733o  
amount of principal of the loan 贷款本金额 Em^(  
amount of rates chargeable 应征差饷数额 g^~Kze  
amount of share capital 股本额 ;>"nn VW  
amount of sums assured 承保款额 -
]S.<8<$
 
amount of variation 变动幅度 M+xdHBg  
amount of vote 拨款数额 ;3m!: l  
amount payable 应付款额 ]Pc^#=(R0  
amount receivable 应收款额 uk7'K 0j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )=^w3y  
analysis 分析 n$["z w  
ancillary risk 附属风险 <@uOCRbV  
annual account 周年帐目；周年帐目报表；年度决算；年结 y
cr"Y|  
annual accounting date 年结日期 ;*cLG#&'M  
annual allowance 每年免税额；年积金；年度津贴；年津 i7Z=|&  
annual balance 年度余额 ~<9{#uM  
annual disposable income 每年可动用收入 JPx7EEkZR4  
annual estimates 周年预算 ZafboqsDL  
annual fee 年费 L,]=vba'$  
annual general meeting 周年大会 .EP6oKA  
annual growth rate 年增率；每年增长率 Vpp&|n9^  
annual long-term supplement 长期个案每年补助金 J5yidymrpW  
annual pensionable emolument 可供计算退休金的年薪 {nMAm/ky
j  
annual report 年报 csQfic  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !<n"6KA.  
annual return 周年报表；周年申报表；每年报税表格 C)
RBkcb  
Annual Return Rules 《周年报表规则》 }e]f  
annual review of consumer prices 每年消费物价回顾 #kmh :P  
annual roll-forward basis 逐年延展方式 uCP>y6I  
annual salary 年薪 r)T[(D'Tm-  
annual statement 年度报表；年度决算表 1np^(['ih  
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 \%A%s*1  
annuitant 年金受益人 .dmi#%W  
annuity 年金 A(d5G^  
annuity contract 年金合约 Z)"61) )  
annuity on human life 人寿年金 b 1`r!B,  
antecedent debt 先前的债项 6oL1_)  
ante-dated cheque 倒填日期支票 $t=O:  
anticipated expenditure 预期开支 Y}STF  
anticipated net profit 预期纯利 1|Q vN1?  
anticipated revenue 预期收入 )Y]/^1h x  
anti-inflation measure 反通货膨胀措施 (lH,JX`$a  
anti-inflationary stance 反通货膨胀立场 %$ceJ`%1e  
apparent deficit 表面赤字 'r}
fZ  
apparent financial solvency 表面偿债能力 ,?-\ x6  
apparent partner 表面合伙人 G*}F5.>8(  
application for personal assessment 个人入息课税申请书 1s7^uA$}6  
application of fund 资金应用 kBEmmgL  
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 ;N=G=X|}  
appointed actuary 委任精算师 D!LX?_cD1i  
appointed auditor 委任核数师；委任审计师 ?Dsm~bkX[  
appointed trustee 委任的受托人 I!:z,t<  
appointer 委任人 -uR
72f  
apportioned pro rata 按比例分摊 z3?\:Yz  
apportionment 分配；分摊 )g1a'G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eiMH['X5  
apportionment formula 分摊方程式 {rH9grb  
apportionment of estate duty 遗产税的分摊 w~\%vXla  
appraisal 估价；评估 h{iEZ#  
appreciable growth 可观增长 c6AWn> H
 
appreciable impact 显着影响 ( (3}LQ  
appreciable increase 可观增长 rR{,)fX;  
appreciation 增值；升值 ;h/pnmhP  
appreciation against other currencies 相对其他货币升值 C2F
0tr|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L/r@ S'  
appreciation tax 增值税 }At{'8*n  
appropriation 拨款；拨用；拨付 \E4B&!m  
appropriation account 拨款帐目 f@V3\Z/6E  
Appropriation Bill 拨款法案 G*8GGWB^a  
appropriation-in-aid system 补助拨款办法 !]?$f=  
approved assets 核准资产 +5p{5 q(o  
approved basket stock 认可一篮子证券 V64L,u#`
l  
approved budget 核准预算 6LUC!Sh  
approved charitable donation 认可慈善捐款 tbDoP Y  
approved charitable institution 认可慈善机构 MXh "Y*}  
approved currency 核准货币；认可货币 uQCo6"e  
approved estimates 核准预算 =[tSd)D,y  
approved estimates of expenditure 核准开支预算 K`KLC.j  
approved overseas insurer 核准海外保险人 NYB[Zyp  
approved overseas trust company 核准海外信托公司 le>Wm&E  
approved pooled investment fund 核准汇集投资基金 %Kb9tHg  
approved provident fund scheme 认可公积金计划 Z@rN_WXx  
approved provision 核准拨款 773/#c  
approved redeemable share 核准可赎回股份 34AP(3w  
approved regional stock 认可地区性证券 j .A6S`  
approved retirement scheme 认可退休金计划 R4's7k  
approved subordinated loan 核准附属贷款 1&)_(|p[C  
arbitrage 套戥；套汇；套利 A2H4k|8  
arbitrageur 套戥者；套汇者 Ss?CfRM  
arbitrary amount 临时款项 !Jfs?Hy  
arrangement 措施；安排；协定 Owv+1+B  
arrears 欠款 8cg`7(a  
arrears of pay 欠付薪酬 (&\aA 0-}H  
arrears of revenue 逾期未收税款；逾期未收的帐项 N+W&NlZ   
articles of association 组织章程；组织细则；组织章程细则 in%;Eqk  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X=X\F@V:u  
ascertainment of profit 确定利润 9l/EjF^  
"Asia Clear" “亚洲结算系统”