[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 'nq~1 >i  
allotment notice 股份配售通知；配股通知 a5aHv/W#P  
allotment of shares 股份分配 6QJ.=.>b  
allowable 可获宽免；免税的 =qbN?a/?2  
allowable business loss 可扣除的营业亏损 L8H:,} 2  
allowable expenses 可扣税的支出 [qxU \OSC  
allowance 免税额；津贴；备抵；准备金 &['L7  
allowance for debts 债项的免税额 q[+h ~)  
allowance for depreciation by wear and tear 耗损折旧免税额 Onh R`  
allowance for funeral expenses 殡殓费的免税额 ,CN(;
z)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @!j6
y(@  
allowance for repairs and outgoings 修葺及支出方面的免税额 <lNNT6[/r  
allowance to debtor 给债务人的津贴 aOd|;Z  
alteration of capital 资本更改 R*D5n>~  
alternate trustee 候补受托人 2(x| %  
amalgamation 合并 cr|]\
  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :>Bk
^"  
ambit of charges 征税范围；收费范围 +>%51#2.Q  
amended valuation 经修订的估值 6!
?] (  
American Commodities Exchange 美国商品交易所 +0j{$MPZ  
American Express Bank Limited 美国运通银行 U&=pKbTe  
American Stock Exchange 美国证券交易所 N8k=c3|  
amortization 摊销
mIp> ~  
amount due from banks 存放银行同业的款项 ]N;nq  
amount due from banks abroad 存放海外银行同业的款项 8 R7w$3pp\  
amount due from holding companies 控股公司欠款 x%9Ca)r?}  
amount due from local banks 存放本港银行同业的款项 p_%,J D  
amount due to banks 银行同业的存款 ?m+];SJk  
amount due to banks abroad 海外银行同业的存款 zb4{nzX=  
amount due to holding companies 控股公司存款 ,G-  
amount due to local banks 本港银行同业的存款 RZKx!X4=q  
amount due to outport banks 外埠银行同业的存款 E:k]Z  
amount for note issue 发行纸币的款额 "FhC"}N  
amount of bond 担保契据的款额 *D
XX*9 0  
amount of consideration 代价款额 BTYYp1  
amount of contribution 供款数额 B/qN1D]U.  
amount of indebtedness 负债款额 <}h<
By)  
amount of principal of the loan 贷款本金额 xK)<763q>  
amount of rates chargeable 应征差饷数额 b:r8r}49  
amount of share capital 股本额 ==gL!e{  
amount of sums assured 承保款额 <Rs$d0/  
amount of variation 变动幅度 ~c] q:pU2  
amount of vote 拨款数额 `IJ)'$pn  
amount payable 应付款额 ya5HAs  
amount receivable 应收款额 :-lq Yd5^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n*' :,m  
analysis 分析 eK5~gnv,  
ancillary risk 附属风险 UjLq[,_!  
annual account 周年帐目；周年帐目报表；年度决算；年结 D
gc6rv#  
annual accounting date 年结日期 :-<30LS$  
annual allowance 每年免税额；年积金；年度津贴；年津 B0Ay  
annual balance 年度余额 H=*0KX{  
annual disposable income 每年可动用收入 p&u\gSo  
annual estimates 周年预算 <;'{Tj-"  
annual fee 年费 ,3iD/8_  
annual general meeting 周年大会 LAM{ ,?~  
annual growth rate 年增率；每年增长率 6rWq hIaI  
annual long-term supplement 长期个案每年补助金 l:bbc!3  
annual pensionable emolument 可供计算退休金的年薪 ZMr[:,Jp  
annual report 年报 \kf n,m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 K7.a
yM 0  
annual return 周年报表；周年申报表；每年报税表格 2hso6Oy/v{  
Annual Return Rules 《周年报表规则》 kOdpW  
annual review of consumer prices 每年消费物价回顾 EYZ&%.Sy5  
annual roll-forward basis 逐年延展方式 3Nwi
x_&S  
annual salary 年薪 c`hENPhW  
annual statement 年度报表；年度决算表 bA2[=6  
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 QVkji7)ZT  
annuitant 年金受益人 w1(5,~OB  
annuity 年金 f*88k='\W  
annuity contract 年金合约 %X^qWKix}m  
annuity on human life 人寿年金 ~% t'}JDZ  
antecedent debt 先前的债项 Z]WX 7d  
ante-dated cheque 倒填日期支票 ZR0 OqSp]  
anticipated expenditure 预期开支 iR PE0  
anticipated net profit 预期纯利 J>G'H)  
anticipated revenue 预期收入 fv+d3s?h  
anti-inflation measure 反通货膨胀措施 TuPD5-wB&  
anti-inflationary stance 反通货膨胀立场 "VHT5k  
apparent deficit 表面赤字 aIQC[ry  
apparent financial solvency 表面偿债能力 +4W
l  
apparent partner 表面合伙人 fx 4#R(N  
application for personal assessment 个人入息课税申请书 R >SZE"  
application of fund 资金应用 [{#TN  
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 0%;| B
 
appointed actuary 委任精算师 *?C8,;=2r  
appointed auditor 委任核数师；委任审计师 AS:k&t  
appointed trustee 委任的受托人 0S4Y3bac&  
appointer 委任人 )c1Pj#|  
apportioned pro rata 按比例分摊 _3N,oCRm  
apportionment 分配；分摊 )?B-e n\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X(17ESQ/Y  
apportionment formula 分摊方程式 wu11)HFL|z  
apportionment of estate duty 遗产税的分摊 \K}KnJ  
appraisal 估价；评估 l-20X{$m:  
appreciable growth 可观增长 iRcac[uV  
appreciable impact 显着影响 uHbbPtk  
appreciable increase 可观增长 J#4pA{01w  
appreciation 增值；升值 ZAeJTCCk  
appreciation against other currencies 相对其他货币升值 8tf>G(I{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &e3}Vop  
appreciation tax 增值税
c&%3k+j  
appropriation 拨款；拨用；拨付 ",[/pb  
appropriation account 拨款帐目 #lSGH 5Fp?  
Appropriation Bill 拨款法案 (E
8jkc  
appropriation-in-aid system 补助拨款办法 O'^AbO=,  
approved assets 核准资产 EbVC4uY  
approved basket stock 认可一篮子证券 Er8F_,M+  
approved budget 核准预算 9-&@Y  
approved charitable donation 认可慈善捐款 W>Pcj EI  
approved charitable institution 认可慈善机构 +XX5;;IC  
approved currency 核准货币；认可货币 )ezk p%I5D  
approved estimates 核准预算 "?<`]WG\  
approved estimates of expenditure 核准开支预算 EG &me  
approved overseas insurer 核准海外保险人 pNuU{:9 B0  
approved overseas trust company 核准海外信托公司 S;iD~>KP  
approved pooled investment fund 核准汇集投资基金 |F'eT 4  
approved provident fund scheme 认可公积金计划 Z\QNn  
approved provision 核准拨款 `:m=r
T_  
approved redeemable share 核准可赎回股份 qh&KNJ>1  
approved regional stock 认可地区性证券 *Sbc 8Y  
approved retirement scheme 认可退休金计划 @m:' L7+  
approved subordinated loan 核准附属贷款 <&B]p  
arbitrage 套戥；套汇；套利 &`>dY /Y  
arbitrageur 套戥者；套汇者 +]yVSns 3  
arbitrary amount 临时款项 5^l-3s?M  
arrangement 措施；安排；协定 ^ yF Wvfh4  
arrears 欠款 >Rdi]:]Bv  
arrears of pay 欠付薪酬  n[v`F  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,m7Z w_.  
articles of association 组织章程；组织细则；组织章程细则 prIJjy-F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BtJF1#f  
ascertainment of profit 确定利润 ;F71f#iY  
"Asia Clear" “亚洲结算系统”