[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 h~ha  
allotment notice 股份配售通知；配股通知 { /<4'B  
allotment of shares 股份分配 S}gD,7@  
allowable 可获宽免；免税的 dF,DiRD  
allowable business loss 可扣除的营业亏损 X<xqT  
allowable expenses 可扣税的支出 _i@x@:_l  
allowance 免税额；津贴；备抵；准备金 `Cj,HI_/*  
allowance for debts 债项的免税额 iQqbzOY  
allowance for depreciation by wear and tear 耗损折旧免税额 $FCw$+w  
allowance for funeral expenses 殡殓费的免税额 !#.vyBK#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 AQ}l%  
allowance for repairs and outgoings 修葺及支出方面的免税额 I7Zq}Pxa  
allowance to debtor 给债务人的津贴 s^PmnFR  
alteration of capital 资本更改 b\L)m (  
alternate trustee 候补受托人 "jGe^+9uT  
amalgamation 合并 OK\]*r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '3%*U*I  
ambit of charges 征税范围；收费范围 #$uZDQY_  
amended valuation 经修订的估值 :yD@5)  
American Commodities Exchange 美国商品交易所 \UQ],+H  
American Express Bank Limited 美国运通银行 Qa?QbHc  
American Stock Exchange 美国证券交易所 C
jZ6NAHc  
amortization 摊销 <4NQL*|>  
amount due from banks 存放银行同业的款项 b-b;7a\N  
amount due from banks abroad 存放海外银行同业的款项 S ljZ~x,!  
amount due from holding companies 控股公司欠款 YHh u^}|jQ  
amount due from local banks 存放本港银行同业的款项 KgU[  
amount due to banks 银行同业的存款 }rxFS <j  
amount due to banks abroad 海外银行同业的存款 DZAH"
sb  
amount due to holding companies 控股公司存款 m?vAyi
  
amount due to local banks 本港银行同业的存款 + -k`x0v  
amount due to outport banks 外埠银行同业的存款 Kz^hQd  
amount for note issue 发行纸币的款额 ^z?=?%{  
amount of bond 担保契据的款额 !L$oAqW  
amount of consideration 代价款额 ]Hj`2\KD.d  
amount of contribution 供款数额 %#Q #N,fw  
amount of indebtedness 负债款额 .Bijc G  
amount of principal of the loan 贷款本金额 tQnJS2V"{u  
amount of rates chargeable 应征差饷数额 bgXc_>T6_y  
amount of share capital 股本额 {q2<KRU2+#  
amount of sums assured 承保款额 }'_:XKLj  
amount of variation 变动幅度 9;:7e*x]lc  
amount of vote 拨款数额 G[B*TM6$  
amount payable 应付款额 @f' AWeJ2  
amount receivable 应收款额 Ko}7$2
^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A3!2"}L  
analysis 分析 C9+Dw#-fV  
ancillary risk 附属风险 +{bh  
annual account 周年帐目；周年帐目报表；年度决算；年结 Cj=J;^vf  
annual accounting date 年结日期 zN/Gy}  
annual allowance 每年免税额；年积金；年度津贴；年津 6!
o/~I#  
annual balance 年度余额 4w2L?PDMi  
annual disposable income 每年可动用收入 )xbqQW7%0+  
annual estimates 周年预算 ,|>nF;.Y  
annual fee 年费 B C&^]M  
annual general meeting 周年大会 {kv
4g
\a;  
annual growth rate 年增率；每年增长率 1 pYsjo~  
annual long-term supplement 长期个案每年补助金 *xho  
annual pensionable emolument 可供计算退休金的年薪 $o::PDQ?  
annual report 年报 s={X-H< 2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 yO%VzjJhg  
annual return 周年报表；周年申报表；每年报税表格 6UtG-WHHt  
Annual Return Rules 《周年报表规则》 8^NE=)cb7w  
annual review of consumer prices 每年消费物价回顾
uof0Oc.  
annual roll-forward basis 逐年延展方式 JCBnFrP  
annual salary 年薪  K oL%}u&  
annual statement 年度报表；年度决算表 7{8)ykBU^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5"]aZMua  
annuitant 年金受益人 |Yg}WHm  
annuity 年金 |c BHBd  
annuity contract 年金合约 O/'f$Zj36  
annuity on human life 人寿年金 $Jt8d|UP  
antecedent debt 先前的债项 ]lC4+{V  
ante-dated cheque 倒填日期支票 R7y
-#?  
anticipated expenditure 预期开支 >4F dxa  
anticipated net profit 预期纯利 ZlUFJ*pk  
anticipated revenue 预期收入 IrUpExJ  
anti-inflation measure 反通货膨胀措施 +._f.BRmX.  
anti-inflationary stance 反通货膨胀立场 i$2MjFC-  
apparent deficit 表面赤字 r{c5dQ  
apparent financial solvency 表面偿债能力 FkLQBpp(x  
apparent partner 表面合伙人 7Co3P@@  
application for personal assessment 个人入息课税申请书 c lq <$-  
application of fund 资金应用 Yl
xUx  
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 XWJ0=t&}  
appointed actuary 委任精算师 E%KC'TN^D  
appointed auditor 委任核数师；委任审计师 ei(|5h  
appointed trustee 委任的受托人 PP~CZ2Fze  
appointer 委任人
 U5T^S  
apportioned pro rata 按比例分摊 qsQ]M^@>  
apportionment 分配；分摊 (gv=P>:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B/[hi%~  
apportionment formula 分摊方程式 @faF`8LwA  
apportionment of estate duty 遗产税的分摊 :ga 9Db9P  
appraisal 估价；评估 BNF++<s  
appreciable growth 可观增长 ~r7DEy|+  
appreciable impact 显着影响 1j_aH# Fz:  
appreciable increase 可观增长 99=[>Ck)G  
appreciation 增值；升值 @|JPE%T   
appreciation against other currencies 相对其他货币升值 |Sy}d[VKsZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8JFnB(3xU  
appreciation tax 增值税 w/)e2CH  
appropriation 拨款；拨用；拨付 jTGS6{E  
appropriation account 拨款帐目 &^"s=g.  
Appropriation Bill 拨款法案 \f~u85  
appropriation-in-aid system 补助拨款办法 .CB"@.7  
approved assets 核准资产 S8rW'}XJ=H  
approved basket stock 认可一篮子证券 $L $j KNwf  
approved budget 核准预算 h/fb<jIP1  
approved charitable donation 认可慈善捐款 )L&n)w  
approved charitable institution 认可慈善机构 x`b~ZSNJ%  
approved currency 核准货币；认可货币 Y, p2eAss  
approved estimates 核准预算 G*kXWEx  
approved estimates of expenditure 核准开支预算 F='jmiVJ  
approved overseas insurer 核准海外保险人 c9>8IW  
approved overseas trust company 核准海外信托公司 j X^&4f  
approved pooled investment fund 核准汇集投资基金 +Px<DX+  
approved provident fund scheme 认可公积金计划 n:{-Vvt  
approved provision 核准拨款 .je~qo)  
approved redeemable share 核准可赎回股份 i:NJ>b  
approved regional stock 认可地区性证券
8
tG/VE[  
approved retirement scheme 认可退休金计划 ?et0W|^k  
approved subordinated loan 核准附属贷款 e%5'(V-y,  
arbitrage 套戥；套汇；套利 bF8xQ<i~Y  
arbitrageur 套戥者；套汇者 [v>Z(  
arbitrary amount 临时款项 rZwf%}  
arrangement 措施；安排；协定 ~`W6O>  
arrears 欠款 U
[H+87zg  
arrears of pay 欠付薪酬 wjw<@A9  
arrears of revenue 逾期未收税款；逾期未收的帐项 QZz{74]n  
articles of association 组织章程；组织细则；组织章程细则 g6k&c"%IQ(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bRY4yT  
ascertainment of profit 确定利润 C_g"omw40  
"Asia Clear" “亚洲结算系统”