[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 r~TT c)2  
allotment notice 股份配售通知；配股通知 ,jn?s^X6Dj  
allotment of shares 股份分配 EDo (  
allowable 可获宽免；免税的 2 zy^(%a  
allowable business loss 可扣除的营业亏损 =T-w.}27O  
allowable expenses 可扣税的支出 JvDsr0]\#  
allowance 免税额；津贴；备抵；准备金 HZ}*o%O  
allowance for debts 债项的免税额 <%z/6I Af|  
allowance for depreciation by wear and tear 耗损折旧免税额 (Y>MsqwWfC  
allowance for funeral expenses 殡殓费的免税额 (yP55PC O$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x3Ud0[(  
allowance for repairs and outgoings 修葺及支出方面的免税额 "YL-!P  
allowance to debtor 给债务人的津贴 oo!g?X[[  
alteration of capital 资本更改 asg>TOW  
alternate trustee 候补受托人 `9ox?|iJ  
amalgamation 合并 6"7qZ
q
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ro<kp8
  
ambit of charges 征税范围；收费范围 }>0
Kc=  
amended valuation 经修订的估值  gnXjd
}  
American Commodities Exchange 美国商品交易所 9QMn%8=j  
American Express Bank Limited 美国运通银行 ZkW@|v  
American Stock Exchange 美国证券交易所 hptuTBD  
amortization 摊销 qedGBl&  
amount due from banks 存放银行同业的款项 $T6Qg(p  
amount due from banks abroad 存放海外银行同业的款项 GcR`{ 3hO  
amount due from holding companies 控股公司欠款 c*dw
w  
amount due from local banks 存放本港银行同业的款项 Gq*)]X{Ua  
amount due to banks 银行同业的存款 R(sM(x5a`  
amount due to banks abroad 海外银行同业的存款 L2'd
sOn  
amount due to holding companies 控股公司存款 k`TJ<Dv;  
amount due to local banks 本港银行同业的存款 2~V Im#  
amount due to outport banks 外埠银行同业的存款 `l2q G#  
amount for note issue 发行纸币的款额 (x qA.(F  
amount of bond 担保契据的款额 |8 bO5l:  
amount of consideration 代价款额 {yR)}r  
amount of contribution 供款数额 X:lPWz!7{  
amount of indebtedness 负债款额 #[y<h3f]  
amount of principal of the loan 贷款本金额 ,: 4DN&<  
amount of rates chargeable 应征差饷数额 xXZKj  
amount of share capital 股本额 |*KS<iHr%  
amount of sums assured 承保款额 ,g_onfY  
amount of variation 变动幅度 0j(jJAE.  
amount of vote 拨款数额 87KrSZ  
amount payable 应付款额 z,FTsR$x  
amount receivable 应收款额 UglG!1L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J+b!6t}mZn  
analysis 分析 xN3 [Kp  
ancillary risk 附属风险 %gu $_S  
annual account 周年帐目；周年帐目报表；年度决算；年结 P$18Xno{  
annual accounting date 年结日期
?,:#8.9  
annual allowance 每年免税额；年积金；年度津贴；年津 ?orhJS  
annual balance 年度余额 9G#8%[W  
annual disposable income 每年可动用收入 px_s@>l`  
annual estimates 周年预算 Kr/h`RM  
annual fee 年费 mT6q}``vtG  
annual general meeting 周年大会 Jf?S9r5Q  
annual growth rate 年增率；每年增长率 ^+*GbY$'  
annual long-term supplement 长期个案每年补助金 ^r>f2 x  
annual pensionable emolument 可供计算退休金的年薪 m \/,cc@,  
annual report 年报 >X[|c"l.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X_u@D;$  
annual return 周年报表；周年申报表；每年报税表格 v._Egk0  
Annual Return Rules 《周年报表规则》 JG@L5f  
annual review of consumer prices 每年消费物价回顾 9jO`gWxV8*  
annual roll-forward basis 逐年延展方式 4[TS4p  
annual salary 年薪 djsz!$  
annual statement 年度报表；年度决算表 .!yWF?T8  
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 ]6{(Hjt  
annuitant 年金受益人 &so-O90  
annuity 年金 g.I(WJX0  
annuity contract 年金合约 R2}kz.  
annuity on human life 人寿年金 y]}b?R~p=  
antecedent debt 先前的债项 sULIrYRA  
ante-dated cheque 倒填日期支票 ^W Y8-6  
anticipated expenditure 预期开支 FZe:co8Mu  
anticipated net profit 预期纯利 UrO=!
Gk  
anticipated revenue 预期收入 59{;VY81  
anti-inflation measure 反通货膨胀措施 -7>^ rR V  
anti-inflationary stance 反通货膨胀立场 (M ]XNn  
apparent deficit 表面赤字 !1a}| !Zn  
apparent financial solvency 表面偿债能力 CifA,[l34  
apparent partner 表面合伙人 N'I(P9@  
application for personal assessment 个人入息课税申请书 [34zh="o  
application of fund 资金应用 ,YjxCp3  
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 /~40rXH2C
 
appointed actuary 委任精算师 t]s94 R q  
appointed auditor 委任核数师；委任审计师 8r,9OM  
appointed trustee 委任的受托人 WgE@89  
appointer 委任人 Da-u-_~  
apportioned pro rata 按比例分摊 q75ky1^1:  
apportionment 分配；分摊 9%s FJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xEjx]w/&  
apportionment formula 分摊方程式 2(pLxVl  
apportionment of estate duty 遗产税的分摊 R"@7m!IA  
appraisal 估价；评估 E W`W~h[  
appreciable growth 可观增长 F8;mYuA  
appreciable impact 显着影响 lbRzx4=\y  
appreciable increase 可观增长 `M&P[.9Pz  
appreciation 增值；升值 j(j#0dXLh  
appreciation against other currencies 相对其他货币升值 )1WMlG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H"eS<eT  
appreciation tax 增值税 <PX.l%  
appropriation 拨款；拨用；拨付 E Zi&]  
appropriation account 拨款帐目 69>/@<   
Appropriation Bill 拨款法案 80C(H!^  
appropriation-in-aid system 补助拨款办法 zX 98c  
approved assets 核准资产 yO00I`5  
approved basket stock 认可一篮子证券 }MP>]8Aq  
approved budget 核准预算 _Bbv hWN&+  
approved charitable donation 认可慈善捐款 P$_&  
approved charitable institution 认可慈善机构 +~N!9eMc  
approved currency 核准货币；认可货币 YxXqI  
approved estimates 核准预算 HmMO*k<6@  
approved estimates of expenditure 核准开支预算 1RLym9JN  
approved overseas insurer 核准海外保险人 >%u@R3PH]  
approved overseas trust company 核准海外信托公司 6#U^<`  
approved pooled investment fund 核准汇集投资基金 ow/U   
approved provident fund scheme 认可公积金计划 V C-d0E0  
approved provision 核准拨款 (-,>qMQs  
approved redeemable share 核准可赎回股份 Lkn4<'un  
approved regional stock 认可地区性证券 ,!Q]q^{C:W  
approved retirement scheme 认可退休金计划 )hBE11,PB  
approved subordinated loan 核准附属贷款 -\4zwIH  
arbitrage 套戥；套汇；套利 V^TbP.  
arbitrageur 套戥者；套汇者 {]^O:i "  
arbitrary amount 临时款项 ygzxCn|#  
arrangement 措施；安排；协定 xR?V,uV'$&  
arrears 欠款 %Ds+GM -  
arrears of pay 欠付薪酬 2
o4^  
arrears of revenue 逾期未收税款；逾期未收的帐项 d$G}iJ8$mp  
articles of association 组织章程；组织细则；组织章程细则 8PBvV[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?T!)X)A#  
ascertainment of profit 确定利润 ml0*1Dw  
"Asia Clear" “亚洲结算系统”