[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 ,UOAGu<_gb  
allotment notice 股份配售通知；配股通知 c{7<z9U  
allotment of shares 股份分配
2
4)Sf  
allowable 可获宽免；免税的 OXT'$]p.*  
allowable business loss 可扣除的营业亏损 m5Q?g8  
allowable expenses 可扣税的支出 e[5=?p@|  
allowance 免税额；津贴；备抵；准备金 ;4E(n  
allowance for debts 债项的免税额 Gvo|uB#  
allowance for depreciation by wear and tear 耗损折旧免税额 >LqW;/&S<  
allowance for funeral expenses 殡殓费的免税额 ">$.>sn{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M{sn{  
allowance for repairs and outgoings 修葺及支出方面的免税额 L p(6K  
allowance to debtor 给债务人的津贴 q ERdQ~M,  
alteration of capital 资本更改 M mihWD02  
alternate trustee 候补受托人 P1\:hh  
amalgamation 合并 -wA^ao   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D I` M  
ambit of charges 征税范围；收费范围 bKAR}JM&  
amended valuation 经修订的估值 CqF=5z:A  
American Commodities Exchange 美国商品交易所 [X9s\H  
American Express Bank Limited 美国运通银行 j?eWh#[K"  
American Stock Exchange 美国证券交易所 C
uS"Wj  
amortization 摊销 DM*GvBdR  
amount due from banks 存放银行同业的款项 ,B^NH7A:  
amount due from banks abroad 存放海外银行同业的款项 |dLA D4%  
amount due from holding companies 控股公司欠款 +i %,+3#6  
amount due from local banks 存放本港银行同业的款项 [ij8h,[~]  
amount due to banks 银行同业的存款 e+_~a8 -|  
amount due to banks abroad 海外银行同业的存款 RA5*QW  
amount due to holding companies 控股公司存款 I $5*Puy#  
amount due to local banks 本港银行同业的存款 jg,oGtRz  
amount due to outport banks 外埠银行同业的存款  ~\0uy3%  
amount for note issue 发行纸币的款额 Hi zMjJ|  
amount of bond 担保契据的款额 c= f_  
amount of consideration 代价款额 0O_ac
O4  
amount of contribution 供款数额 PA=.)8  
amount of indebtedness 负债款额 ]yR0"<W^xO  
amount of principal of the loan 贷款本金额 J}c `\4gD  
amount of rates chargeable 应征差饷数额 .1O  
amount of share capital 股本额 =CCxY7)M+.  
amount of sums assured 承保款额 rSGt`#E-s.  
amount of variation 变动幅度 "0ITW46n  
amount of vote 拨款数额 83^| a5  
amount payable 应付款额 >_ )~
"Ra  
amount receivable 应收款额 pON
BF3H8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m{~p(sQL  
analysis 分析 mAI<zh&SQ  
ancillary risk 附属风险 s:4<wmu4=  
annual account 周年帐目；周年帐目报表；年度决算；年结 #7wOr78  
annual accounting date 年结日期 ZO^Y9\L  
annual allowance 每年免税额；年积金；年度津贴；年津 nWrknm  
annual balance 年度余额 k!%[W,*  
annual disposable income 每年可动用收入 ^CZ)!3qd1  
annual estimates 周年预算 e~wuoE:M3  
annual fee 年费 81(.{Y839_  
annual general meeting 周年大会 9PpPAF  
annual growth rate 年增率；每年增长率 d8Keyi8[  
annual long-term supplement 长期个案每年补助金 @D
<KG  
annual pensionable emolument 可供计算退休金的年薪 .:<-E%  
annual report 年报 <Z8I#IPl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m/2LwN  
annual return 周年报表；周年申报表；每年报税表格 Hg~O0p}[  
Annual Return Rules 《周年报表规则》 |VY+!  
annual review of consumer prices 每年消费物价回顾 wU
d6xR  
annual roll-forward basis 逐年延展方式 3IrmDT  
annual salary 年薪 im}=  
annual statement 年度报表；年度决算表 AbWnDqv  
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?"k& O  
annuitant 年金受益人 3L;GfYr0  
annuity 年金 
P[l?  
annuity contract 年金合约 L`fDc  
annuity on human life 人寿年金 dHE\+{K%-  
antecedent debt 先前的债项 }s0?RH  
ante-dated cheque 倒填日期支票 uk8vecj  
anticipated expenditure 预期开支 "zT#*>U  
anticipated net profit 预期纯利 yNwYP%"y  
anticipated revenue 预期收入 ddf#c,SQ  
anti-inflation measure 反通货膨胀措施 W6b5elH@  
anti-inflationary stance 反通货膨胀立场 ~|LlT^C  
apparent deficit 表面赤字 &=seIc>x@  
apparent financial solvency 表面偿债能力 > xc7Hr~  
apparent partner 表面合伙人 G= [=[o\  
application for personal assessment 个人入息课税申请书 ;:w?&4  
application of fund 资金应用 O<@S,/Q4  
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 kF09t5Lr  
appointed actuary 委任精算师 rUb`_W@  
appointed auditor 委任核数师；委任审计师 E7XFt#P.  
appointed trustee 委任的受托人 [Rqv49n*V  
appointer 委任人 B& tU~  
apportioned pro rata 按比例分摊 L5E|1T  
apportionment 分配；分摊 i[gq8%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n1X.]|6'  
apportionment formula 分摊方程式 s'&/8RR  
apportionment of estate duty 遗产税的分摊 qqm7p ,j  
appraisal 估价；评估 M]S&vE{D  
appreciable growth 可观增长 *AO^oBeY  
appreciable impact 显着影响 &&N]u e@>  
appreciable increase 可观增长 8=]R6[,fD  
appreciation 增值；升值 b*-g@S  
appreciation against other currencies 相对其他货币升值 F2;k6
M@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '
>GZB
 
appreciation tax 增值税 qR D]Q  
appropriation 拨款；拨用；拨付 Z#-:zD7_  
appropriation account 拨款帐目 kc0YWW Q-:  
Appropriation Bill 拨款法案 SA5 g~{"  
appropriation-in-aid system 补助拨款办法 PMDx5-{A/t  
approved assets 核准资产 QzjLKjl7p4  
approved basket stock 认可一篮子证券 g3p*OYf  
approved budget 核准预算 %fS__Tb#u  
approved charitable donation 认可慈善捐款 6LGy0dWpG  
approved charitable institution 认可慈善机构 rek
89.p  
approved currency 核准货币；认可货币 7=YjY)6r^  
approved estimates 核准预算 A4}6hG#  
approved estimates of expenditure 核准开支预算 [")3c)OH|  
approved overseas insurer 核准海外保险人 @O;gKFx  
approved overseas trust company 核准海外信托公司 vd@_LcK  
approved pooled investment fund 核准汇集投资基金 Gw"H#9J} T  
approved provident fund scheme 认可公积金计划 [Lwmzm V+F  
approved provision 核准拨款 IF<?TYy=3B  
approved redeemable share 核准可赎回股份 D ^ mfWJS  
approved regional stock 认可地区性证券 *vx!twu1o  
approved retirement scheme 认可退休金计划 %U q
uF  
approved subordinated loan 核准附属贷款 mL!)(B b  
arbitrage 套戥；套汇；套利 ;QT.|.t6  
arbitrageur 套戥者；套汇者 93zoJiLRf  
arbitrary amount 临时款项 &ukYTDM  
arrangement 措施；安排；协定 H /E.R[\+x  
arrears 欠款 I}5#!s< {&  
arrears of pay 欠付薪酬 p
i
>,>-Z  
arrears of revenue 逾期未收税款；逾期未收的帐项 wSTy2Oyo;  
articles of association 组织章程；组织细则；组织章程细则 MuzlUW]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MGH(= w1  
ascertainment of profit 确定利润 gZ!vRO<%  
"Asia Clear" “亚洲结算系统”