[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 7_\ Mwy{P  
allotment notice 股份配售通知；配股通知 wH6u5*$p  
allotment of shares 股份分配 H[W
eu  
allowable 可获宽免；免税的 HKmcQM  
allowable business loss 可扣除的营业亏损 =mt?Cn}  
allowable expenses 可扣税的支出 Yx)o:#2  
allowance 免税额；津贴；备抵；准备金 ,x_Z JL  
allowance for debts 债项的免税额 eD;6okdP  
allowance for depreciation by wear and tear 耗损折旧免税额 <$E6oZ  
allowance for funeral expenses 殡殓费的免税额 e!x6bR9EZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m],Ud\  
allowance for repairs and outgoings 修葺及支出方面的免税额 .y4&rF$n  
allowance to debtor 给债务人的津贴
@Hjea1@t  
alteration of capital 资本更改 3 <SqoJSp  
alternate trustee 候补受托人 H{`{)mS  
amalgamation 合并 KL3<Iz]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dcq#TBo8  
ambit of charges 征税范围；收费范围 +m$5a YX  
amended valuation 经修订的估值 Dpqt;8"2L  
American Commodities Exchange 美国商品交易所 WjMRH+  
American Express Bank Limited 美国运通银行 e<=;i" |  
American Stock Exchange 美国证券交易所 UTk r.T+2X  
amortization 摊销 e<\<,)9@/  
amount due from banks 存放银行同业的款项 `y!/F?o+!  
amount due from banks abroad 存放海外银行同业的款项 ;e s^R?z  
amount due from holding companies 控股公司欠款 %w"nDu2Gcv  
amount due from local banks 存放本港银行同业的款项 >|udWd^$3  
amount due to banks 银行同业的存款 >SI<rR[~%  
amount due to banks abroad 海外银行同业的存款 xHkxc}h  
amount due to holding companies 控股公司存款 d#_m.j  
amount due to local banks 本港银行同业的存款 nkY@_N
 
amount due to outport banks 外埠银行同业的存款 ;+_8&wbqW  
amount for note issue 发行纸币的款额 3fkk [U  
amount of bond 担保契据的款额 ^PqF<d6  
amount of consideration 代价款额 `rFAZcEj%  
amount of contribution 供款数额 hKe30#:
v  
amount of indebtedness 负债款额 =,/D/v$m'2  
amount of principal of the loan 贷款本金额 ,E*R,'w   
amount of rates chargeable 应征差饷数额 _a -]?R  
amount of share capital 股本额 Jh@_9/?  
amount of sums assured 承保款额 -G`.y?  
amount of variation 变动幅度 jPJAWXB4a  
amount of vote 拨款数额 s3QEi^~
 
amount payable 应付款额 <@#PF$!  
amount receivable 应收款额 SgM.B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !`wW_W  
analysis 分析 $:vkX   
ancillary risk 附属风险 / 9hR  
annual account 周年帐目；周年帐目报表；年度决算；年结 rY}B-6qJn  
annual accounting date 年结日期 Qi=*1QAkr  
annual allowance 每年免税额；年积金；年度津贴；年津 M?@pN<|  
annual balance 年度余额 fE;Q:# Z.  
annual disposable income 每年可动用收入 ">90E^  
annual estimates 周年预算 [xaisXvI4  
annual fee 年费 uofLhy!  
annual general meeting 周年大会 96ZdM=  
annual growth rate 年增率；每年增长率 i/qTFQst _  
annual long-term supplement 长期个案每年补助金 GjQfi'vCk  
annual pensionable emolument 可供计算退休金的年薪 "4 k-dj  
annual report 年报 (6qsKX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nX5C<Ky  
annual return 周年报表；周年申报表；每年报税表格 U[8{_h<#  
Annual Return Rules 《周年报表规则》 A t9X]t  
annual review of consumer prices 每年消费物价回顾 .[j%sGdKl  
annual roll-forward basis 逐年延展方式 bhg}-dto  
annual salary 年薪 ])T/
sO#'  
annual statement 年度报表；年度决算表 %+tV/7|F  
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 Mq\~`8V  
annuitant 年金受益人 Y 1\K;;X  
annuity 年金 Xr_pgW |  
annuity contract 年金合约 2$0)?ZC?=  
annuity on human life 人寿年金 p@I9<^"
 
antecedent debt 先前的债项 kQIw/@WC  
ante-dated cheque 倒填日期支票 Ja [4A0.  
anticipated expenditure 预期开支 v59nw]'  
anticipated net profit 预期纯利 JP=ZUu  
anticipated revenue 预期收入 |C-y}iQ:6~  
anti-inflation measure 反通货膨胀措施 x ^vt; $  
anti-inflationary stance 反通货膨胀立场 ~j&?/{7I  
apparent deficit 表面赤字 >FFVY{F  
apparent financial solvency 表面偿债能力 #A<"4#}  
apparent partner 表面合伙人 U^$E'Q-VK  
application for personal assessment 个人入息课税申请书 @ss):FwA  
application of fund 资金应用 pXW`+<g0  
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 

!Q)3-u  
appointed actuary 委任精算师 E(Gr0#8  
appointed auditor 委任核数师；委任审计师 V SAafux  
appointed trustee 委任的受托人 d*- Xuv  
appointer 委任人 uiMIz?+  
apportioned pro rata 按比例分摊 qgexb\x\4  
apportionment 分配；分摊 Eo=HNe  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }$aNOf%:  
apportionment formula 分摊方程式 7),*3c')  
apportionment of estate duty 遗产税的分摊 QJXdb]Y^;  
appraisal 估价；评估 8
/m3+5  
appreciable growth 可观增长 HdCk!Fv  
appreciable impact 显着影响 VS`Z_Xn  
appreciable increase 可观增长 fVUKvZ}P*  
appreciation 增值；升值 aN'0}<s  
appreciation against other currencies 相对其他货币升值 V
GJDqm!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `:5,e/5,  
appreciation tax 增值税 x# 8IZ  
appropriation 拨款；拨用；拨付 8=4^Lm  
appropriation account 拨款帐目 5 ,ZRP'oI  
Appropriation Bill 拨款法案 SIv[9G6  
appropriation-in-aid system 补助拨款办法 4ftj>O  
approved assets 核准资产 9dYOH)f  
approved basket stock 认可一篮子证券 t2.juoI(  
approved budget 核准预算 eH[y[~r  
approved charitable donation 认可慈善捐款 l<N?'
&  
approved charitable institution 认可慈善机构 az bUc4M  
approved currency 核准货币；认可货币 o*_g$  
approved estimates 核准预算 +]L)>$6  
approved estimates of expenditure 核准开支预算 rWe 8D/oc  
approved overseas insurer 核准海外保险人 ]h8/M7k  
approved overseas trust company 核准海外信托公司  N|N/)  
approved pooled investment fund 核准汇集投资基金 X[{\3Av  
approved provident fund scheme 认可公积金计划 8S=c^_PJ  
approved provision 核准拨款 n/-N;'2J  
approved redeemable share 核准可赎回股份 Ar5JP_M`E  
approved regional stock 认可地区性证券 a71}y;W  
approved retirement scheme 认可退休金计划 qKs7WBRJy  
approved subordinated loan 核准附属贷款 Tw}z7U"  
arbitrage 套戥；套汇；套利 6`j<l5-h  
arbitrageur 套戥者；套汇者 G5+]DogS  
arbitrary amount 临时款项 /cY[at
|p  
arrangement 措施；安排；协定 h@ Dw'w  
arrears 欠款 ,O9`X6rh'  
arrears of pay 欠付薪酬 STRyW Ml  
arrears of revenue 逾期未收税款；逾期未收的帐项 I,9~*^$  
articles of association 组织章程；组织细则；组织章程细则 i ~P91  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .-%oDuB5zF  
ascertainment of profit 确定利润 p1?J  
"Asia Clear" “亚洲结算系统”