[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 N!m%~},s//  
allotment notice 股份配售通知；配股通知 Olno9_'  
allotment of shares 股份分配 `773& \PK  
allowable 可获宽免；免税的 =.o-R= :d  
allowable business loss 可扣除的营业亏损 i]YQq!B  
allowable expenses 可扣税的支出 b9YpUm7#  
allowance 免税额；津贴；备抵；准备金 }Sh-4:-D  
allowance for debts 债项的免税额 */\.-L{h  
allowance for depreciation by wear and tear 耗损折旧免税额 7'8O*EoB'  
allowance for funeral expenses 殡殓费的免税额 :D,YR(])  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 iY($O/G[+  
allowance for repairs and outgoings 修葺及支出方面的免税额 : 1{j&$  
allowance to debtor 给债务人的津贴 |`okIqp  
alteration of capital 资本更改 Wp]EaYt2D  
alternate trustee 候补受托人 C=]3NB>Jc  
amalgamation 合并 e56#Qb@$\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 68!]q(!6F  
ambit of charges 征税范围；收费范围 i f"v4PHq  
amended valuation 经修订的估值 [x)e6p)  
American Commodities Exchange 美国商品交易所 +sI.GWQ_:  
American Express Bank Limited 美国运通银行 Ax%BnkU  
American Stock Exchange 美国证券交易所 G!~BA*
 
amortization 摊销 };j&)M  
amount due from banks 存放银行同业的款项 aE%VH ;?  
amount due from banks abroad 存放海外银行同业的款项 l<HRD  
amount due from holding companies 控股公司欠款 ~h@tezF  
amount due from local banks 存放本港银行同业的款项
\ 1Bgs^  
amount due to banks 银行同业的存款 35>}$1?-6  
amount due to banks abroad 海外银行同业的存款 vqs~a7E-P  
amount due to holding companies 控股公司存款 (LfVa`<1  
amount due to local banks 本港银行同业的存款 ,Y Y#ed&l  
amount due to outport banks 外埠银行同业的存款 j{^
(TE  
amount for note issue 发行纸币的款额
c`+ITNV  
amount of bond 担保契据的款额 nT12[@:Tr  
amount of consideration 代价款额 +doT^&2u*  
amount of contribution 供款数额 .$k"+E  
amount of indebtedness 负债款额 O)Qz$  
amount of principal of the loan 贷款本金额 vhHMxOZ;  
amount of rates chargeable 应征差饷数额 8F* WT|]  
amount of share capital 股本额 }*'ha=`J  
amount of sums assured 承保款额 !BX62j\?  
amount of variation 变动幅度 A!D:Kc3  
amount of vote 拨款数额 e!yw"Cf*  
amount payable 应付款额 caP  
amount receivable 应收款额 m@@Q
T<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9X%Klm 5w  
analysis 分析 9yh@_~ rZ  
ancillary risk 附属风险 nADd,|xD3  
annual account 周年帐目；周年帐目报表；年度决算；年结 hkJZqUA  
annual accounting date 年结日期 =F&RQ}$  
annual allowance 每年免税额；年积金；年度津贴；年津 8x"d/D  
annual balance 年度余额 X{ =[q|P  
annual disposable income 每年可动用收入 78)^vvn5~  
annual estimates 周年预算 ]Yg EnZ  
annual fee 年费 %Let AR  
annual general meeting 周年大会 4I*Mc%dD  
annual growth rate 年增率；每年增长率 =M5M;  
annual long-term supplement 长期个案每年补助金 &[RU.Q!_H  
annual pensionable emolument 可供计算退休金的年薪 @"8QG^q8de  
annual report 年报 {*U:Wm<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0I((UA/7Zs  
annual return 周年报表；周年申报表；每年报税表格 GU3 /s&9  
Annual Return Rules 《周年报表规则》 6\;1<Sw*  
annual review of consumer prices 每年消费物价回顾 ^WD$ gd  
annual roll-forward basis 逐年延展方式 qfu2}qUX~%  
annual salary 年薪 lc-|Q#$3$  
annual statement 年度报表；年度决算表 d*$<%J  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [MS.5+1Y  
annuitant 年金受益人 jyhzLu  
annuity 年金 8~E)gV+v  
annuity contract 年金合约 
?vFh)U  
annuity on human life 人寿年金 v|@n8ED|@K  
antecedent debt 先前的债项 cEdJn
@ ,  
ante-dated cheque 倒填日期支票 14!J\`rI  
anticipated expenditure 预期开支 %KF:- w  
anticipated net profit 预期纯利 Td*Oljj._U  
anticipated revenue 预期收入 LFyceFbm  
anti-inflation measure 反通货膨胀措施 ~ fEs!hl  
anti-inflationary stance 反通货膨胀立场 df*#?Ok  
apparent deficit 表面赤字 ]Rh(=bg  
apparent financial solvency 表面偿债能力 o2d~  
apparent partner 表面合伙人 ]
?(F'&  
application for personal assessment 个人入息课税申请书 5Kj4! Ai  
application of fund 资金应用 #<Nvy9  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Xp6*Y1Y  
appointed actuary 委任精算师 =jc8=h[F<  
appointed auditor 委任核数师；委任审计师 /dt!J `:  
appointed trustee 委任的受托人 U!:!]DX(  
appointer 委任人  IB{ZE/  
apportioned pro rata 按比例分摊 SRN9(LN  
apportionment 分配；分摊 `?^w   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;&6PL]/
d  
apportionment formula 分摊方程式 \.P}`Bpa  
apportionment of estate duty 遗产税的分摊 PbUcbb17  
appraisal 估价；评估 ,'CWt]OS'  
appreciable growth 可观增长 F9P0cGD s  
appreciable impact 显着影响 / 7XdV  
appreciable increase 可观增长 DhNo +"!z  
appreciation 增值；升值 !u4Z0!Ll  
appreciation against other currencies 相对其他货币升值 BddECY,z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _SC  
appreciation tax 增值税 A}bHfn|  
appropriation 拨款；拨用；拨付 |4.o$*0Y  
appropriation account 拨款帐目 Q\#{2!I  
Appropriation Bill 拨款法案 #A9_A%_.h  
appropriation-in-aid system 补助拨款办法 QYfAf3te  
approved assets 核准资产 $;uWj|  
approved basket stock 认可一篮子证券 =+}}Sv2  
approved budget 核准预算 ^[}0&_L w  
approved charitable donation 认可慈善捐款 CKt|c!3 7  
approved charitable institution 认可慈善机构 ht3T{4qCS  
approved currency 核准货币；认可货币 P^3m:bE
]  
approved estimates 核准预算 8;g.3Qv  
approved estimates of expenditure 核准开支预算 =j+oKGkoCa  
approved overseas insurer 核准海外保险人 {L4>2rF  
approved overseas trust company 核准海外信托公司 >Ug?O~-  
approved pooled investment fund 核准汇集投资基金 K=Z]#bm  
approved provident fund scheme 认可公积金计划 Eqm v`Z [_  
approved provision 核准拨款 {IPn\Bka  
approved redeemable share 核准可赎回股份 O% K?l}e  
approved regional stock 认可地区性证券 %Mng8r  
approved retirement scheme 认可退休金计划 fE%[j?[  
approved subordinated loan 核准附属贷款 xcZ%,7  
arbitrage 套戥；套汇；套利 w}W@M,.^  
arbitrageur 套戥者；套汇者 4ZJT[zi  
arbitrary amount 临时款项 FW)^ O%2s  
arrangement 措施；安排；协定 6+$d  
arrears 欠款 FK@ f'  
arrears of pay 欠付薪酬 j&[.2PW\  
arrears of revenue 逾期未收税款；逾期未收的帐项 {8#N7(%z  
articles of association 组织章程；组织细则；组织章程细则 / }XsuH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ok3  
ascertainment of profit 确定利润 #i+P(xV  
"Asia Clear" “亚洲结算系统”