[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 * 5j iC  
allotment notice 股份配售通知；配股通知 %@IR7v~  
allotment of shares 股份分配 'tdjPdw  
allowable 可获宽免；免税的 w ggl,+7  
allowable business loss 可扣除的营业亏损 cL}g7D  
allowable expenses 可扣税的支出 s*Fmu7o43  
allowance 免税额；津贴；备抵；准备金 rj6wKfz  
allowance for debts 债项的免税额 sQ_{zOUPh  
allowance for depreciation by wear and tear 耗损折旧免税额 Nc7YMxk'H  
allowance for funeral expenses 殡殓费的免税额 v3[ 2!UXq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m!PN1$9V  
allowance for repairs and outgoings 修葺及支出方面的免税额 {:? -)Xq  
allowance to debtor 给债务人的津贴 wvgX5P>  
alteration of capital 资本更改 hxv/285B  
alternate trustee 候补受托人 tIRw"sz  
amalgamation 合并 NQ Odgp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VfQSfNsi  
ambit of charges 征税范围；收费范围 _[.`QW~  
amended valuation 经修订的估值 8'f:7KF  
American Commodities Exchange 美国商品交易所 8L&#<Ol  
American Express Bank Limited 美国运通银行 w+JDu_9+A]  
American Stock Exchange 美国证券交易所 \ET7  
amortization 摊销 
~< k'{  
amount due from banks 存放银行同业的款项 {?t=*l\S{w  
amount due from banks abroad 存放海外银行同业的款项 0R; ; ou  
amount due from holding companies 控股公司欠款 e}Db-7B_~  
amount due from local banks 存放本港银行同业的款项 h-6kf:XP%  
amount due to banks 银行同业的存款 }?H| 9OS  
amount due to banks abroad 海外银行同业的存款 1_F2{n:yp  
amount due to holding companies 控股公司存款 p{88v3b6  
amount due to local banks 本港银行同业的存款 ^c/.D*J[I  
amount due to outport banks 外埠银行同业的存款 0uj3kr?cv  
amount for note issue 发行纸币的款额 >`t |a  
amount of bond 担保契据的款额 jirxzj
  
amount of consideration 代价款额 |{Oe&j3|  
amount of contribution 供款数额 B>JRta ;hj  
amount of indebtedness 负债款额 7H=/FT?e]  
amount of principal of the loan 贷款本金额 `i<U;?=0'  
amount of rates chargeable 应征差饷数额 5Zh /D0!|  
amount of share capital 股本额 r% qgLP{v  
amount of sums assured 承保款额 zHyM@*Gf(  
amount of variation 变动幅度 -`A6K!W&~p  
amount of vote 拨款数额 &6!x;RB  
amount payable 应付款额 jy6% CSWQ  
amount receivable 应收款额 k3u3X~u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 LB-4
/G$  
analysis 分析 {6RT&w  
ancillary risk 附属风险 MvQ0"-ZQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 g_-Y-.M  
annual accounting date 年结日期 Yz[^?M%(D  
annual allowance 每年免税额；年积金；年度津贴；年津 P0|V1,)  
annual balance 年度余额 HD$W\P  
annual disposable income 每年可动用收入 /SjA;c!.  
annual estimates 周年预算 yv&&x.!.Z  
annual fee 年费 meE&, {  
annual general meeting 周年大会 Z?dz@d%C  
annual growth rate 年增率；每年增长率 xMU4Av[{  
annual long-term supplement 长期个案每年补助金 1_f(;WOg  
annual pensionable emolument 可供计算退休金的年薪 %[5hTf  
annual report 年报
8I`>tY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4s%vx]E  
annual return 周年报表；周年申报表；每年报税表格 ]^E<e!z={$  
Annual Return Rules 《周年报表规则》 ; QS-a  
annual review of consumer prices 每年消费物价回顾 H71LJfH  
annual roll-forward basis 逐年延展方式 YiB^m  
annual salary 年薪 {QI"WFdGx  
annual statement 年度报表；年度决算表 %r?Y!=0  
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 r. :LZEr  
annuitant 年金受益人 eqg|bc[i!t  
annuity 年金 pm@Mlwg`1  
annuity contract 年金合约 3+0$=ef  
annuity on human life 人寿年金 Qv|A^%Ub!  
antecedent debt 先前的债项 iJT_*,P^  
ante-dated cheque 倒填日期支票 >6KuZ_  
anticipated expenditure 预期开支 %?^IS&]Z  
anticipated net profit 预期纯利 VPet1hAy  
anticipated revenue 预期收入 8.bdN]zn  
anti-inflation measure 反通货膨胀措施 5PqL#Eu`!  
anti-inflationary stance 反通货膨胀立场 1=}+NK!  
apparent deficit 表面赤字 ;3'ta!.c  
apparent financial solvency 表面偿债能力 JN,4#,  
apparent partner 表面合伙人 2h%/exeS;  
application for personal assessment 个人入息课税申请书 3)3?/y)_  
application of fund 资金应用 <Y9%oJn%  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9rf6,hF  
appointed actuary 委任精算师 jZx.MB Vy]  
appointed auditor 委任核数师；委任审计师 VG_ PBG(  
appointed trustee 委任的受托人 tZB"(\  
appointer 委任人 \C#XKk$OE  
apportioned pro rata 按比例分摊 I<Wp,E9G#  
apportionment 分配；分摊 {CdQ)|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 EyO=M~nsS  
apportionment formula 分摊方程式 '1'De^%6W  
apportionment of estate duty 遗产税的分摊 dG2k4 O  
appraisal 估价；评估 bnIl@0Y  
appreciable growth 可观增长 MAb*4e#  
appreciable impact 显着影响 C0(?f [/(M  
appreciable increase 可观增长 D=Jj!;  
appreciation 增值；升值 r~nD%H:}P  
appreciation against other currencies 相对其他货币升值 0%&ZR=y(
G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1DLAf
sLlj  
appreciation tax 增值税 6Cfu19Dx  
appropriation 拨款；拨用；拨付 (E[c-1s  
appropriation account 拨款帐目 %Ya%R@b}  
Appropriation Bill 拨款法案 l|RBO+}  
appropriation-in-aid system 补助拨款办法 4z%::?  
approved assets 核准资产 \MI2^JN  
approved basket stock 认可一篮子证券 G9v'a&  
approved budget 核准预算 tpPP5C{  
approved charitable donation 认可慈善捐款 UTwXN |'|  
approved charitable institution 认可慈善机构 =p{55dR  
approved currency 核准货币；认可货币 Lz 6b9W  
approved estimates 核准预算 4}.PQ{  
approved estimates of expenditure 核准开支预算 amv D5  
approved overseas insurer 核准海外保险人 -Y>,\VEK  
approved overseas trust company 核准海外信托公司 _@2}zT  
approved pooled investment fund 核准汇集投资基金 JJe8x4  
approved provident fund scheme 认可公积金计划 6Ft?9 B(F:  
approved provision 核准拨款 QiKci%=SX  
approved redeemable share 核准可赎回股份 wr5ScsNS  
approved regional stock 认可地区性证券 2S,N9(7  
approved retirement scheme 认可退休金计划 2~`vV'K  
approved subordinated loan 核准附属贷款 )SU \s+"M  
arbitrage 套戥；套汇；套利 ] MP*5U>;  
arbitrageur 套戥者；套汇者 &X3G;x2;  
arbitrary amount 临时款项 27J!oin$  
arrangement 措施；安排；协定
 R.x^
  
arrears 欠款 UlP2VKM1&  
arrears of pay 欠付薪酬 00SYNG!  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^#( B4l!  
articles of association 组织章程；组织细则；组织章程细则 {# `O'F>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #ME!G/  
ascertainment of profit 确定利润 =-bGH   
"Asia Clear" “亚洲结算系统”