[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 E_/v$  
allotment notice 股份配售通知；配股通知 Lb{~a_c  
allotment of shares 股份分配 2P"@=bYT"  
allowable 可获宽免；免税的 *
Iyv${  
allowable business loss 可扣除的营业亏损 8pg?g'A~}  
allowable expenses 可扣税的支出 w[n|Sauy,  
allowance 免税额；津贴；备抵；准备金 I7hPE7V+1  
allowance for debts 债项的免税额 :DR G=-M  
allowance for depreciation by wear and tear 耗损折旧免税额 !D7[R'RgY  
allowance for funeral expenses 殡殓费的免税额 gh['T,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3-FS} {,  
allowance for repairs and outgoings 修葺及支出方面的免税额
b'St14_  
allowance to debtor 给债务人的津贴 kS8srT /H  
alteration of capital 资本更改 )U`H7\*)  
alternate trustee 候补受托人 ^Qs-@]E-  
amalgamation 合并 |Gzd|$%Oq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cJGA5m/{I  
ambit of charges 征税范围；收费范围 v'2EYTVNJD  
amended valuation 经修订的估值 zZ[SC  
American Commodities Exchange 美国商品交易所 I^qk`5w  
American Express Bank Limited 美国运通银行 k'xnl"q  
American Stock Exchange 美国证券交易所 }$Q+x'  
amortization 摊销 ,.x5
 
amount due from banks 存放银行同业的款项 cSnm\f  
amount due from banks abroad 存放海外银行同业的款项 ouPwhB,bg  
amount due from holding companies 控股公司欠款 ]9]3=;b>  
amount due from local banks 存放本港银行同业的款项 = K"F!}  
amount due to banks 银行同业的存款 eWhv X9 <  
amount due to banks abroad 海外银行同业的存款 J<H$B +;qR  
amount due to holding companies 控股公司存款 K/, B  
amount due to local banks 本港银行同业的存款 fu?>O/Gn/  
amount due to outport banks 外埠银行同业的存款 e-]k{_wm  
amount for note issue 发行纸币的款额 L`V6\Ix(I  
amount of bond 担保契据的款额 C;OU2,c,T  
amount of consideration 代价款额 GQ$0`?lp  
amount of contribution 供款数额 d_QHm;}Cx  
amount of indebtedness 负债款额 ~bWqoJ;Q  
amount of principal of the loan 贷款本金额 =9LC"eI&|  
amount of rates chargeable 应征差饷数额
qWy{{A+  
amount of share capital 股本额 ~lzV=c$t  
amount of sums assured 承保款额
tkR^dC  
amount of variation 变动幅度 *$1*\oCtz  
amount of vote 拨款数额 VVYQIR]!yk  
amount payable 应付款额 s^AQJ{X  
amount receivable 应收款额 _g0 qpa  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3 r%I *  
analysis 分析 svU107?  
ancillary risk 附属风险 H*A)U'`  
annual account 周年帐目；周年帐目报表；年度决算；年结  i/y+kL  
annual accounting date 年结日期 6K[s),rdv  
annual allowance 每年免税额；年积金；年度津贴；年津 o{f n}  
annual balance 年度余额 \@*cj 8e  
annual disposable income 每年可动用收入 "Y7RvL!U  
annual estimates 周年预算 Yu9 Ccj`  
annual fee 年费 Yn'XSV|g  
annual general meeting 周年大会 ) ok_"wB  
annual growth rate 年增率；每年增长率 (=)+as"u9*  
annual long-term supplement 长期个案每年补助金 h%E25in  
annual pensionable emolument 可供计算退休金的年薪 j0kEi+!TVq  
annual report 年报 h}g _;k5R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A:cc @ku  
annual return 周年报表；周年申报表；每年报税表格 Ud*.[GRD~  
Annual Return Rules 《周年报表规则》 q~;P^i<Y  
annual review of consumer prices 每年消费物价回顾 DL2e
9  
annual roll-forward basis 逐年延展方式 ~*LH[l>K  
annual salary 年薪 r&o%n5B  
annual statement 年度报表；年度决算表 SdnqM`uFo  
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 1mFc]1W  
annuitant 年金受益人 P+%O]v1 Ob  
annuity 年金 l!~8  
annuity contract 年金合约 *xkbKkm  
annuity on human life 人寿年金 ?N,a {#w  
antecedent debt 先前的债项 $qP9EZ]JC  
ante-dated cheque 倒填日期支票 jO3Q@N0_  
anticipated expenditure 预期开支 P`-(08t  
anticipated net profit 预期纯利 Hq cXP2  
anticipated revenue 预期收入 .: 87B=  
anti-inflation measure 反通货膨胀措施 :>F:G%(DK  
anti-inflationary stance 反通货膨胀立场 dn:g_!]p  
apparent deficit 表面赤字 yXg783B|v  
apparent financial solvency 表面偿债能力 M\enjB7k  
apparent partner 表面合伙人 9/~m837x  
application for personal assessment 个人入息课税申请书 U11rj,7  
application of fund 资金应用 f$*M;|c1c/  
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 ?9Fv0-g&n  
appointed actuary 委任精算师 =y0!-y  
appointed auditor 委任核数师；委任审计师 6X7r=w  
appointed trustee 委任的受托人 |>j=#2  
appointer 委任人 n!ea)+^  
apportioned pro rata 按比例分摊 <saS2
.4  
apportionment 分配；分摊 }1:jM_H)k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Dr7,>Yx  
apportionment formula 分摊方程式 Y 0$m~}j  
apportionment of estate duty 遗产税的分摊 unSF;S<  
appraisal 估价；评估 0b?9LFd  
appreciable growth 可观增长 A! Xn^U*p  
appreciable impact 显着影响 9oKRu6]D-  
appreciable increase 可观增长 bxrByu~|1  
appreciation 增值；升值 X H{5E4P  
appreciation against other currencies 相对其他货币升值 i*.Z~$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nITr
5$f  
appreciation tax 增值税 v:JFUn}  
appropriation 拨款；拨用；拨付 kYPowM  
appropriation account 拨款帐目 M}(4>W  
Appropriation Bill 拨款法案 Wj8\~B=('  
appropriation-in-aid system 补助拨款办法 B?#@<2*=L
 
approved assets 核准资产 Vn=J$Uv0  
approved basket stock 认可一篮子证券 A5ktbj&gy<  
approved budget 核准预算 '9$xOrv  
approved charitable donation 认可慈善捐款 0EPF; Xx  
approved charitable institution 认可慈善机构
0t/S_Q  
approved currency 核准货币；认可货币 d Aym)  
approved estimates 核准预算 ?uk|x!Ko]  
approved estimates of expenditure 核准开支预算  4>0xS-  
approved overseas insurer 核准海外保险人 w?oIKj  
approved overseas trust company 核准海外信托公司 #uuwzE*M_  
approved pooled investment fund 核准汇集投资基金 k(u W( 6  
approved provident fund scheme 认可公积金计划 :d)@|SR1  
approved provision 核准拨款 + #S]uC  
approved redeemable share 核准可赎回股份 sBwkHsDD  
approved regional stock 认可地区性证券 ZSKk*<=  
approved retirement scheme 认可退休金计划 <%qbU-  
approved subordinated loan 核准附属贷款 OFQsfW3O  
arbitrage 套戥；套汇；套利 b:Rl }"a  
arbitrageur 套戥者；套汇者 #/\FB'zC  
arbitrary amount 临时款项 Q1buuF#CU&  
arrangement 措施；安排；协定 hh:0m\@<  
arrears 欠款 @ mtv2P`  
arrears of pay 欠付薪酬 (a&.A d0{  
arrears of revenue 逾期未收税款；逾期未收的帐项 M?)>, !Z)  
articles of association 组织章程；组织细则；组织章程细则 ?|N:[.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W5J"#^kdF8  
ascertainment of profit 确定利润 _4[kg)#+  
"Asia Clear" “亚洲结算系统”