[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 S|h  m  
allotment notice 股份配售通知；配股通知 >D aS*r  
allotment of shares 股份分配 ;OyM~T gI  
allowable 可获宽免；免税的 V(0[QA  
allowable business loss 可扣除的营业亏损 Y{@[)M{<  
allowable expenses 可扣税的支出 L  *@>/N  
allowance 免税额；津贴；备抵；准备金 ;zG|l lX  
allowance for debts 债项的免税额 Br??Gdd  
allowance for depreciation by wear and tear 耗损折旧免税额 ITiw) M  
allowance for funeral expenses 殡殓费的免税额 s[bK
Gn@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }@4*0_g"Aw  
allowance for repairs and outgoings 修葺及支出方面的免税额 V [>5  
allowance to debtor 给债务人的津贴 jT0fF  
alteration of capital 资本更改 jm"xf7  
alternate trustee 候补受托人 eL!6}y}W  
amalgamation 合并 de=T7,G#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 56dl;Z)  
ambit of charges 征税范围；收费范围 DdgFBO  
amended valuation 经修订的估值 Q4*c L5j  
American Commodities Exchange 美国商品交易所 ^"-2fJ  
American Express Bank Limited 美国运通银行 j>23QPG`6U  
American Stock Exchange 美国证券交易所 R4;6Oi)  
amortization 摊销 F6/
bq/s  
amount due from banks 存放银行同业的款项 4|thDb)]  
amount due from banks abroad 存放海外银行同业的款项 mt'#j"mU  
amount due from holding companies 控股公司欠款 yhmW-#+^e  
amount due from local banks 存放本港银行同业的款项 )-oNy-YL  
amount due to banks 银行同业的存款 3 Gkw.  
amount due to banks abroad 海外银行同业的存款 w@We,FUJN  
amount due to holding companies 控股公司存款 /[ M~##%:  
amount due to local banks 本港银行同业的存款 *UC^&5:  
amount due to outport banks 外埠银行同业的存款 3]P=co@  
amount for note issue 发行纸币的款额 g9JtWgu  
amount of bond 担保契据的款额 FTe#@\I  
amount of consideration 代价款额 cs)hq4-L`  
amount of contribution 供款数额 E
*vi@aI  
amount of indebtedness 负债款额 hZy*E[i  
amount of principal of the loan 贷款本金额 k6\c^%x  
amount of rates chargeable 应征差饷数额 G39t'^ZK*#  
amount of share capital 股本额 XRkqMq%  
amount of sums assured 承保款额 |zE7W  
amount of variation 变动幅度 V ALYA=w/  
amount of vote 拨款数额 _QY "#  
amount payable 应付款额 JAK*HA  
amount receivable 应收款额 7=9jXNk Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J2rH<Fd[up  
analysis 分析 m" GrpE3  
ancillary risk 附属风险 *h1@eJHMz  
annual account 周年帐目；周年帐目报表；年度决算；年结 _U %B1s3y  
annual accounting date 年结日期 L<n_}ucA  
annual allowance 每年免税额；年积金；年度津贴；年津 JYq} YG=%  
annual balance 年度余额 dhbJ1/z^  
annual disposable income 每年可动用收入 joq ;N]S  
annual estimates 周年预算 6._):[_2  
annual fee 年费 Bb)J8,LQ  
annual general meeting 周年大会 b,wO^07-3^  
annual growth rate 年增率；每年增长率 .1;?#t]ZV  
annual long-term supplement 长期个案每年补助金 +7w>ujeeJA  
annual pensionable emolument 可供计算退休金的年薪 :([,vO:  
annual report 年报 "q8wEu,z[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (,>`\\  
annual return 周年报表；周年申报表；每年报税表格 p%BO:%v  
Annual Return Rules 《周年报表规则》 u|E,Wy1  
annual review of consumer prices 每年消费物价回顾 4p]Y`];U  
annual roll-forward basis 逐年延展方式 )%6v~,'3Y  
annual salary 年薪 RN0Rk 8AC  
annual statement 年度报表；年度决算表 Vufw:}i+^  
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 (@ Bw@9  
annuitant 年金受益人 UOyP6ej  
annuity 年金 7^1ikmYY
 
annuity contract 年金合约 lU?"\m  
annuity on human life 人寿年金 XB?!V|bno  
antecedent debt 先前的债项 #AHIlUH"m  
ante-dated cheque 倒填日期支票 Ua4} dW[w  
anticipated expenditure 预期开支 $[d}g  
anticipated net profit 预期纯利 &nq[Vy0kO4  
anticipated revenue 预期收入 Z(s} #-  
anti-inflation measure 反通货膨胀措施 Q]\xO/  
anti-inflationary stance 反通货膨胀立场 ;iEqa"gO  
apparent deficit 表面赤字 F]&9Lp} "  
apparent financial solvency 表面偿债能力 shD$,! k  
apparent partner 表面合伙人 u^uW<.#z  
application for personal assessment 个人入息课税申请书 x/ez=yd*l  
application of fund 资金应用 5g=" #  
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 #Xc~3rg9  
appointed actuary 委任精算师 aPbHrk*/  
appointed auditor 委任核数师；委任审计师 W\Gg!XsLk  
appointed trustee 委任的受托人 oq|K:<l  
appointer 委任人 z}5XLa^  
apportioned pro rata 按比例分摊 X@ss d  
apportionment 分配；分摊 9wYbY* j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >[#4Pb7_Y  
apportionment formula 分摊方程式 4P.ry|2  
apportionment of estate duty 遗产税的分摊 lm+wjhkN  
appraisal 估价；评估 @`T6\ 1  
appreciable growth 可观增长 `f(!i mN  
appreciable impact 显着影响 |1neCP@ng  
appreciable increase 可观增长 P++
gR@  
appreciation 增值；升值 W uQdz&s>  
appreciation against other currencies 相对其他货币升值 4B|f}7%\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Lczcz"t  
appreciation tax 增值税 D=8=wT2<  
appropriation 拨款；拨用；拨付 )TxhJB5|  
appropriation account 拨款帐目 SXhJz=h
 
Appropriation Bill 拨款法案 /<n_X:[)  
appropriation-in-aid system 补助拨款办法 F$caKWzny5  
approved assets 核准资产 $HaM, Oh;i  
approved basket stock 认可一篮子证券 3KqylC&.  
approved budget 核准预算 =[P||  
approved charitable donation 认可慈善捐款 H;v*/~zl  
approved charitable institution 认可慈善机构 *2[r?!  
approved currency 核准货币；认可货币 ! _QU-  
approved estimates 核准预算 wBr0s*1I  
approved estimates of expenditure 核准开支预算
-1@kt<Es  
approved overseas insurer 核准海外保险人 (|WqOwmoUt  
approved overseas trust company 核准海外信托公司 0g1uM:;  
approved pooled investment fund 核准汇集投资基金 7 `|-
K  
approved provident fund scheme 认可公积金计划 Y,+$vj:y8  
approved provision 核准拨款 $+Xohtt  
approved redeemable share 核准可赎回股份 ?&[`=ZVn  
approved regional stock 认可地区性证券 5nk]{ G> V  
approved retirement scheme 认可退休金计划 LEY$St  
approved subordinated loan 核准附属贷款 c+q4sNnE  
arbitrage 套戥；套汇；套利 |kjk{  
arbitrageur 套戥者；套汇者 rx%lL  
arbitrary amount 临时款项
d hh`o\$  
arrangement 措施；安排；协定 um[.r, ++  
arrears 欠款 m~2PpO  
arrears of pay 欠付薪酬 gI[xOK#  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ygg+*z  
articles of association 组织章程；组织细则；组织章程细则 H=*;3gM,'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f i1tF/`  
ascertainment of profit 确定利润 u-8,9  
"Asia Clear" “亚洲结算系统”