[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'*HS7g  
allotment notice 股份配售通知；配股通知 <Cpp?DW_  
allotment of shares 股份分配 M6|I6M <  
allowable 可获宽免；免税的 jF ^5}5U  
allowable business loss 可扣除的营业亏损 R@Y=o].2  
allowable expenses 可扣税的支出 _cH @I?B  
allowance 免税额；津贴；备抵；准备金 hi2sec|;<  
allowance for debts 债项的免税额 J:dof:q  
allowance for depreciation by wear and tear 耗损折旧免税额 0*%&>  
allowance for funeral expenses 殡殓费的免税额 LHCsk{3
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }uc IH@U{  
allowance for repairs and outgoings 修葺及支出方面的免税额 &-l8n^  
allowance to debtor 给债务人的津贴 9v)%dO.  
alteration of capital 资本更改 *V^ #ga#A  
alternate trustee 候补受托人 ^>&k]T`  
amalgamation 合并 2RtHg_d_l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $& ~;@*[  
ambit of charges 征税范围；收费范围 8ovM\9qT  
amended valuation 经修订的估值 $P o}  
American Commodities Exchange 美国商品交易所 t@oK~ Nr  
American Express Bank Limited 美国运通银行  NW9n  
American Stock Exchange 美国证券交易所 <lxD}DH=  
amortization 摊销 faXx4A2"  
amount due from banks 存放银行同业的款项 ^)yTBn,  
amount due from banks abroad 存放海外银行同业的款项 )ukpJ z""  
amount due from holding companies 控股公司欠款 @DAF 6ygs  
amount due from local banks 存放本港银行同业的款项 34|a\b}  
amount due to banks 银行同业的存款  =1;=
 
amount due to banks abroad 海外银行同业的存款 )vB2!H/  
amount due to holding companies 控股公司存款 |+IZS/W"  
amount due to local banks 本港银行同业的存款 Y
d cK
&{  
amount due to outport banks 外埠银行同业的存款 .0HZNWRtb  
amount for note issue 发行纸币的款额 M[

5[N{  
amount of bond 担保契据的款额 >-<8N-@"n  
amount of consideration 代价款额
V,v[y\  
amount of contribution 供款数额 VObrlOkp  
amount of indebtedness 负债款额 dj6*6qX0'^  
amount of principal of the loan 贷款本金额 vH%gdpxX  
amount of rates chargeable 应征差饷数额 ?dZt[vAMn  
amount of share capital 股本额 )u ?' ;  
amount of sums assured 承保款额 Z(0@1l`Z-`  
amount of variation 变动幅度 ]<u Q.~  
amount of vote 拨款数额 ~`#-d ^s:  
amount payable 应付款额 JWP*>\P  
amount receivable 应收款额 ,SlN zR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .3pbu
U  
analysis 分析 -ZOBAG*  
ancillary risk 附属风险 lG<hlYckv  
annual account 周年帐目；周年帐目报表；年度决算；年结 m#H3:-h,  
annual accounting date 年结日期 8G%yB}pa  
annual allowance 每年免税额；年积金；年度津贴；年津 oT
95^y\9  
annual balance 年度余额 %i0?UpA  
annual disposable income 每年可动用收入 Br>Fpe$q4  
annual estimates 周年预算 u0`o A  
annual fee 年费 6~meM@  
annual general meeting 周年大会
Q-TV*FD.  
annual growth rate 年增率；每年增长率 }f>H\iJe  
annual long-term supplement 长期个案每年补助金 CDy^UQb  
annual pensionable emolument 可供计算退休金的年薪 )wXuwdc[  
annual report 年报 cFd >oDS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %!Q`e79g8  
annual return 周年报表；周年申报表；每年报税表格 9X<OJT;3J  
Annual Return Rules 《周年报表规则》 ni&*E~a  
annual review of consumer prices 每年消费物价回顾 )o _j]K+xI  
annual roll-forward basis 逐年延展方式 7Ob*Yv=[  
annual salary 年薪 \Xrw"\")j  
annual statement 年度报表；年度决算表 % Tn#-  
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 2h30\/xkU  
annuitant 年金受益人 lVH<lp_ZtK  
annuity 年金 =8G&3 R  
annuity contract 年金合约 72oWhX=M%  
annuity on human life 人寿年金 5m$2Ku  
antecedent debt 先前的债项 >"X\>M`"  
ante-dated cheque 倒填日期支票 5__+_hO ;3  
anticipated expenditure 预期开支 em@EDMvI  
anticipated net profit 预期纯利 #:fQ.WWO  
anticipated revenue 预期收入 1MkI0OZE  
anti-inflation measure 反通货膨胀措施 DmqX"x%P  
anti-inflationary stance 反通货膨胀立场 G1T^a>tj4  
apparent deficit 表面赤字 $9 p!Y}  
apparent financial solvency 表面偿债能力 n;XW
MY  
apparent partner 表面合伙人 }71LLzG`/  
application for personal assessment 个人入息课税申请书 i?;r7>  
application of fund 资金应用 n_K~vD  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 u9-nt}hGYM  
appointed actuary 委任精算师 ~!6K]hB4  
appointed auditor 委任核数师；委任审计师 )(Iy<Y?#  
appointed trustee 委任的受托人 vy@rQC %9  
appointer 委任人 R/b4NGW@  
apportioned pro rata 按比例分摊 OIb  
apportionment 分配；分摊 lEL78l.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [K~]&  
apportionment formula 分摊方程式 "+"{+k5t  
apportionment of estate duty 遗产税的分摊 4NEq$t$Jn  
appraisal 估价；评估 `<\}FS`'  
appreciable growth 可观增长 Y L^=t^!4  
appreciable impact 显着影响 ZBD;a;wx  
appreciable increase 可观增长 mumXUX  
appreciation 增值；升值 I lR\  #  
appreciation against other currencies 相对其他货币升值 ;_kzcK!l
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !SOrCMHx  
appreciation tax 增值税 }|)R   
appropriation 拨款；拨用；拨付 HYr}wG  
appropriation account 拨款帐目 z:Sigo_z[  
Appropriation Bill 拨款法案 !%mAh81{&/  
appropriation-in-aid system 补助拨款办法 y2HxP_s?P?  
approved assets 核准资产 `XTh1Z\  
approved basket stock 认可一篮子证券 UQCo}vM  
approved budget 核准预算 0:Xxl76v4  
approved charitable donation 认可慈善捐款 <c[U#KrvJ  
approved charitable institution 认可慈善机构 ~0"p*?
^  
approved currency 核准货币；认可货币 C=Fzu&N}  
approved estimates 核准预算 #1'\.v  
approved estimates of expenditure 核准开支预算 tU wRE|_  
approved overseas insurer 核准海外保险人 Q3W#`6jpF  
approved overseas trust company 核准海外信托公司 }'"Gr%jf(  
approved pooled investment fund 核准汇集投资基金 !H][LXB~H  
approved provident fund scheme 认可公积金计划 RNV

bcd  
approved provision 核准拨款 S&nxo k`e^  
approved redeemable share 核准可赎回股份 t5k!W7C  
approved regional stock 认可地区性证券 `i~ Y Fr  
approved retirement scheme 认可退休金计划 <hnCUg1
 
approved subordinated loan 核准附属贷款 1&=0Wg0ig  
arbitrage 套戥；套汇；套利 +KGZHO!  
arbitrageur 套戥者；套汇者 4o:hyh   
arbitrary amount 临时款项 u#7+U\  
arrangement 措施；安排；协定 ?C0l~:j7D  
arrears 欠款 +eX)48
 
arrears of pay 欠付薪酬 ]Hj<IvG  
arrears of revenue 逾期未收税款；逾期未收的帐项 1xJ TWWj-  
articles of association 组织章程；组织细则；组织章程细则 1iT\df  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $S*4r&8ZD  
ascertainment of profit 确定利润 K[\'"HyQ,X  
"Asia Clear" “亚洲结算系统”