[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 mD!i
mq%=  
allotment notice 股份配售通知；配股通知 xlAaIo)T  
allotment of shares 股份分配
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allowable 可获宽免；免税的 #~b9H05D  
allowable business loss 可扣除的营业亏损 )
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allowable expenses 可扣税的支出  ~$B,K]  
allowance 免税额；津贴；备抵；准备金 jo;n~>3P  
allowance for debts 债项的免税额 !k:j+h/  
allowance for depreciation by wear and tear 耗损折旧免税额 bHCd|4e,2  
allowance for funeral expenses 殡殓费的免税额 4/b#$o<I?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2r,fF<WQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 hjE9[{K  
allowance to debtor 给债务人的津贴 LHps2,  
alteration of capital 资本更改 ^:BRbp37i  
alternate trustee 候补受托人 0:*$i(2  
amalgamation 合并 <qBPN{'a"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ag6S"IXh  
ambit of charges 征税范围；收费范围 {q^KlSjm  
amended valuation 经修订的估值 (
\j<`"n  
American Commodities Exchange 美国商品交易所 y$WS;#  
American Express Bank Limited 美国运通银行 x{m)I<.:  
American Stock Exchange 美国证券交易所 ,3wo  
amortization 摊销 -?uwlpm#  
amount due from banks 存放银行同业的款项 rTH@PDk>)  
amount due from banks abroad 存放海外银行同业的款项 ;$Y?j8g  
amount due from holding companies 控股公司欠款 (H$eXW7  
amount due from local banks 存放本港银行同业的款项 &>-Cz%IV  
amount due to banks 银行同业的存款 gI]Vyg<{d  
amount due to banks abroad 海外银行同业的存款 M`(xAVl  
amount due to holding companies 控股公司存款 gU`QW_{  
amount due to local banks 本港银行同业的存款 =xgW$c/yB  
amount due to outport banks 外埠银行同业的存款 z"<PveVo  
amount for note issue 发行纸币的款额 gV Gq  
amount of bond 担保契据的款额 U 5Y*xm<  
amount of consideration 代价款额 X_h+\ 7N>  
amount of contribution 供款数额 L@/+u+j0  
amount of indebtedness 负债款额 Y, P-@ (  
amount of principal of the loan 贷款本金额 \sk,3b
-&'  
amount of rates chargeable 应征差饷数额 _u>+H#  
amount of share capital 股本额 1yhx)m;f  
amount of sums assured 承保款额 v#~,
)-D&  
amount of variation 变动幅度 ]SQ_*$`  
amount of vote 拨款数额 \ .:CL?m#  
amount payable 应付款额 F?UL0Q|uv  
amount receivable 应收款额 L8V'mUyD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t*COzE  
analysis 分析 HjK|9  
ancillary risk 附属风险 dWI\VS9  
annual account 周年帐目；周年帐目报表；年度决算；年结 +G?3j,a\  
annual accounting date 年结日期 <a'j8pw9i  
annual allowance 每年免税额；年积金；年度津贴；年津 bc+'n  
annual balance 年度余额 4o%hH  
annual disposable income 每年可动用收入 8'zwyd3  
annual estimates 周年预算 9(m^^  
annual fee 年费 LE7o[<>  
annual general meeting 周年大会 t<e?f{Q5  
annual growth rate 年增率；每年增长率 0Vg8o @  
annual long-term supplement 长期个案每年补助金 %hXa5}JL  
annual pensionable emolument 可供计算退休金的年薪 b&LhydaJ  
annual report 年报 &P\T{d2"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O".#B  
annual return 周年报表；周年申报表；每年报税表格 "DUL} "5T  
Annual Return Rules 《周年报表规则》 46mu,v  
annual review of consumer prices 每年消费物价回顾 I!bG7;=_  
annual roll-forward basis 逐年延展方式 UPbG_ #"wZ  
annual salary 年薪 3mx7[Q  
annual statement 年度报表；年度决算表 Q} / :  
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 0hPm,H*Y]  
annuitant 年金受益人 *QrTZ$\C  
annuity 年金 *`dGapd3  
annuity contract 年金合约 7Q^
t(  
annuity on human life 人寿年金 WhkE&7Gk
 
antecedent debt 先前的债项 f1Rm9
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ante-dated cheque 倒填日期支票 u!t'J +:  
anticipated expenditure 预期开支 W{k}ogI;  
anticipated net profit 预期纯利 OrzDr  
anticipated revenue 预期收入 ^fRA$t  
anti-inflation measure 反通货膨胀措施 I+}h+[W  
anti-inflationary stance 反通货膨胀立场 k&9 b&-=fk  
apparent deficit 表面赤字 Z{%h6""  
apparent financial solvency 表面偿债能力 <}|+2f233+  
apparent partner 表面合伙人 f}o`3v*z  
application for personal assessment 个人入息课税申请书 d=q2Or   
application of fund 资金应用 .rw
Z`MP  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 T,k`WR  
appointed actuary 委任精算师 zV%U4P)Dao  
appointed auditor 委任核数师；委任审计师 vRm;H|[% S  
appointed trustee 委任的受托人 d kPfdK}G  
appointer 委任人 N8:vn0ww  
apportioned pro rata 按比例分摊 `?~pk)<C].  
apportionment 分配；分摊 b8>rUGA{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s$m cIMqs  
apportionment formula 分摊方程式 N'TL &]  
apportionment of estate duty 遗产税的分摊 =T9QmEBm  
appraisal 估价；评估 ptX;-'j(  
appreciable growth 可观增长 `^RpT]S  
appreciable impact 显着影响 75gE>:f  
appreciable increase 可观增长 f\1)BZ'I  
appreciation 增值；升值 ZE4~r q/W  
appreciation against other currencies 相对其他货币升值 3. Kh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税 ]>&au8  
appropriation 拨款；拨用；拨付 ]
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appropriation account 拨款帐目 @ 3FTf"#Y  
Appropriation Bill 拨款法案 =! /S |  
appropriation-in-aid system 补助拨款办法 TN(1oJ:  
approved assets 核准资产 9=Y-w s  
approved basket stock 认可一篮子证券 g;vG6!;E\  
approved budget 核准预算 ?PLf+S  
approved charitable donation 认可慈善捐款 L= hPu#&/  
approved charitable institution 认可慈善机构 {Dqf.w>t  
approved currency 核准货币；认可货币 8IbHDDS
  
approved estimates 核准预算 =fEn h'KE  
approved estimates of expenditure 核准开支预算 G|v{[>tr  
approved overseas insurer 核准海外保险人 7@5}WNr  
approved overseas trust company 核准海外信托公司 Y@F@k(lOo  
approved pooled investment fund 核准汇集投资基金 a//<S?d$:  
approved provident fund scheme 认可公积金计划 R Mrh@9g  
approved provision 核准拨款 eA4@)6WP(  
approved redeemable share 核准可赎回股份 RoT}L#!!  
approved regional stock 认可地区性证券 ^ola5wD  
approved retirement scheme 认可退休金计划 cd#@"&r  
approved subordinated loan 核准附属贷款 pvD\E  
arbitrage 套戥；套汇；套利 d A[I  
arbitrageur 套戥者；套汇者 c&J,O1){\  
arbitrary amount 临时款项 ;5
?$q  
arrangement 措施；安排；协定 w>J|416  
arrears 欠款 &V:iy  
arrears of pay 欠付薪酬 .e~17}Ka}  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^,qi`Tk  
articles of association 组织章程；组织细则；组织章程细则 GBVw6+(c  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  a)/!ifJ;  
ascertainment of profit 确定利润 0ERA(=w5  
"Asia Clear" “亚洲结算系统”