[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 m6oaO9"K  
allotment notice 股份配售通知；配股通知 \,5OPSB  
allotment of shares 股份分配 I,d5Y3mC  
allowable 可获宽免；免税的 Y
x{qVU  
allowable business loss 可扣除的营业亏损 yxz"9PE/P  
allowable expenses 可扣税的支出 8RJ^e[?o(  
allowance 免税额；津贴；备抵；准备金 q2C._{ 0'  
allowance for debts 债项的免税额 Xv'5%o^i*  
allowance for depreciation by wear and tear 耗损折旧免税额 Z&E!m   
allowance for funeral expenses 殡殓费的免税额 k2cC:5Xf3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &KS*rHgt?  
allowance for repairs and outgoings 修葺及支出方面的免税额 }{.0mu9  
allowance to debtor 给债务人的津贴 Wy`ve~y  
alteration of capital 资本更改 j"c30AY  
alternate trustee 候补受托人 &?xZHr`  
amalgamation 合并 3.?kxac  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pZg}7F{$  
ambit of charges 征税范围；收费范围 HM(S}>  
amended valuation 经修订的估值 5p7 ?e3  
American Commodities Exchange 美国商品交易所 1$#{om9  
American Express Bank Limited 美国运通银行 M'D l_dx-  
American Stock Exchange 美国证券交易所 )IH|S5mG?  
amortization 摊销 t+?m<h6w;l  
amount due from banks 存放银行同业的款项 nPU=n[t8O  
amount due from banks abroad 存放海外银行同业的款项 ~l@ h  
amount due from holding companies 控股公司欠款 #{BHH;J+  
amount due from local banks 存放本港银行同业的款项 awic9uMH  
amount due to banks 银行同业的存款 Ob#d;F  
amount due to banks abroad 海外银行同业的存款 BrO" _  
amount due to holding companies 控股公司存款 }; ;Thfd  
amount due to local banks 本港银行同业的存款 yxx'g+D*  
amount due to outport banks 外埠银行同业的存款 C6T
?D5  
amount for note issue 发行纸币的款额 ZcLW8L  
amount of bond 担保契据的款额 c?0.>^,B Q  
amount of consideration 代价款额 _sGmkJi]  
amount of contribution 供款数额 +xc1cki_{  
amount of indebtedness 负债款额 9cwy;au  
amount of principal of the loan 贷款本金额 n+XLZf#  
amount of rates chargeable 应征差饷数额 #oX8EMqs<  
amount of share capital 股本额 G (o9*m1  
amount of sums assured 承保款额 Fb0r(vQ^  
amount of variation 变动幅度 zY=eeG+4s  
amount of vote 拨款数额 bk}'wcX<+]  
amount payable 应付款额 C3"5XR_Ov  
amount receivable 应收款额 ;qN;oSK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +338z<'Z!  
analysis 分析 ._i|+[  
ancillary risk 附属风险 O ;dtz\  
annual account 周年帐目；周年帐目报表；年度决算；年结 P< 5v\\  
annual accounting date 年结日期 fZ5zsm'N  
annual allowance 每年免税额；年积金；年度津贴；年津 ?;0w1  
annual balance 年度余额 ;LXwW(_6d  
annual disposable income 每年可动用收入 OkV*,n  
annual estimates 周年预算 h 7"c_=w+  
annual fee 年费 EIrAq!CA  
annual general meeting 周年大会 Na$eeM  
annual growth rate 年增率；每年增长率 r&/M')}?Lw  
annual long-term supplement 长期个案每年补助金 wJ%;\06  
annual pensionable emolument 可供计算退休金的年薪 NtfzAz/  
annual report 年报 (& UQ^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G=ly .  
annual return 周年报表；周年申报表；每年报税表格 E;tEmGf6F  
Annual Return Rules 《周年报表规则》 LN0pC}F  
annual review of consumer prices 每年消费物价回顾 9>6DA^
 
annual roll-forward basis 逐年延展方式 LpYG!Kl  
annual salary 年薪 a-bj! Rs  
annual statement 年度报表；年度决算表 h%%ryQQ&<  
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 31^
Jg  
annuitant 年金受益人 /2.}m`5  
annuity 年金 u _mtdB'  
annuity contract 年金合约 K!,T.qA&=  
annuity on human life 人寿年金 >_J9D?3S  
antecedent debt 先前的债项 JuKG#F#,  
ante-dated cheque 倒填日期支票 77b^d9! ~  
anticipated expenditure 预期开支 !y\r.fm!A  
anticipated net profit 预期纯利 h4#y'E!,Z  
anticipated revenue 预期收入 4'wbtE|  
anti-inflation measure 反通货膨胀措施 RH}i=  
anti-inflationary stance 反通货膨胀立场 >'1h  
apparent deficit 表面赤字 !*1$j7`tP  
apparent financial solvency 表面偿债能力 YWFq&II|Z  
apparent partner 表面合伙人 hl]q6ZK!6  
application for personal assessment 个人入息课税申请书 9]Fi2M  
application of fund 资金应用 9$?Sts}6&  
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 @=sM')f&  
appointed actuary 委任精算师 xWnOOE$i  
appointed auditor 委任核数师；委任审计师 4OaU1Y[  
appointed trustee 委任的受托人 bQ3txuha  
appointer 委任人 1.tAl6]  
apportioned pro rata 按比例分摊 l+A)MJd oj  
apportionment 分配；分摊 :o 8XG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "qrde4O  
apportionment formula 分摊方程式 QdrZi.qKH  
apportionment of estate duty 遗产税的分摊 %vil~NU  
appraisal 估价；评估 ;=p3L<~c`K  
appreciable growth 可观增长 = ;cTm5d;T  
appreciable impact 显着影响 y1)ZO_'  
appreciable increase 可观增长 *\(MG|S  
appreciation 增值；升值 -|GKtZ]}  
appreciation against other currencies 相对其他货币升值 ZXIw^!8@/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $ niG)@*  
appreciation tax 增值税 {vq| 0t\-  
appropriation 拨款；拨用；拨付 Rb!y(&>v  
appropriation account 拨款帐目 ;,}Dh/&E  
Appropriation Bill 拨款法案 [=BccT:b  
appropriation-in-aid system 补助拨款办法 R4y]<8}  
approved assets 核准资产 'Qh1$X)R7a  
approved basket stock 认可一篮子证券 ?g9:xgkF ^  
approved budget 核准预算 4_`(c1oA  
approved charitable donation 认可慈善捐款 ysj5/wtO0  
approved charitable institution 认可慈善机构 E<l/o5<nC  
approved currency 核准货币；认可货币 ]h?q1   
approved estimates 核准预算 F8S>Ld  
approved estimates of expenditure 核准开支预算 e }Mf  
approved overseas insurer 核准海外保险人 3K=%I+G(4  
approved overseas trust company 核准海外信托公司 njc-=o  
approved pooled investment fund 核准汇集投资基金 fX.1=BjXi  
approved provident fund scheme 认可公积金计划 ?I[*{}@n"  
approved provision 核准拨款 k8?G%/TD  
approved redeemable share 核准可赎回股份 ]"&](e6*  
approved regional stock 认可地区性证券 :sQ>oNn z  
approved retirement scheme 认可退休金计划 FUarI5#fwF  
approved subordinated loan 核准附属贷款 P8(hHuO  
arbitrage 套戥；套汇；套利 ?<`oKBn  
arbitrageur 套戥者；套汇者 :r>^^tGT!  
arbitrary amount 临时款项 p$t
|eu  
arrangement 措施；安排；协定 %.m+6 zaF  
arrears 欠款 6w=`0r3hy  
arrears of pay 欠付薪酬 Gl@{y (  
arrears of revenue 逾期未收税款；逾期未收的帐项 P(3k1S M  
articles of association 组织章程；组织细则；组织章程细则 /5<=m:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2Rt6)hgY  
ascertainment of profit 确定利润 6`@b@Kd  
"Asia Clear" “亚洲结算系统”