[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 MGxkqy?  
allotment notice 股份配售通知；配股通知 Xo]2iQy  
allotment of shares 股份分配 ?6{g7S%  
allowable 可获宽免；免税的 ?6hd(^  
allowable business loss 可扣除的营业亏损 ]!@=2kG4  
allowable expenses 可扣税的支出 -mn
/Yv  
allowance 免税额；津贴；备抵；准备金 k0#s{<I]E  
allowance for debts 债项的免税额 w0lgB%97p  
allowance for depreciation by wear and tear 耗损折旧免税额 `JpFqZ'58  
allowance for funeral expenses 殡殓费的免税额 w6)Q5H53)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >]xW{71F@  
allowance for repairs and outgoings 修葺及支出方面的免税额 rpDBKo  
allowance to debtor 给债务人的津贴 !{+.)%d'g  
alteration of capital 资本更改 x[Hx.G}5+  
alternate trustee 候补受托人 0t}v@-abU  
amalgamation 合并 F:q8.^HTJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o3GkTn O  
ambit of charges 征税范围；收费范围 19c_=$mV  
amended valuation 经修订的估值 bgKC^Q/F  
American Commodities Exchange 美国商品交易所 (GC5r#AnS  
American Express Bank Limited 美国运通银行  II|; _j  
American Stock Exchange 美国证券交易所 LjTSu9I>  
amortization 摊销 :vzIc3~c:`  
amount due from banks 存放银行同业的款项 _q4O2Fx0  
amount due from banks abroad 存放海外银行同业的款项 ` O%nDry  
amount due from holding companies 控股公司欠款 a:`<=^:4,  
amount due from local banks 存放本港银行同业的款项 cs.t#C  
amount due to banks 银行同业的存款 R@s7s%y=  
amount due to banks abroad 海外银行同业的存款 OKK Ko`RN  
amount due to holding companies 控股公司存款 YG8V\4 SQ  
amount due to local banks 本港银行同业的存款 .UQ|k,,t  
amount due to outport banks 外埠银行同业的存款 7aKI= ;60.  
amount for note issue 发行纸币的款额 PnInsf%;  
amount of bond 担保契据的款额 KK2YT/K$SG  
amount of consideration 代价款额 kp*!  
amount of contribution 供款数额 ~;H,cPvrEg  
amount of indebtedness 负债款额 REE.8_  
amount of principal of the loan 贷款本金额 }2"W0ZdWD  
amount of rates chargeable 应征差饷数额 w0oTV;yh  
amount of share capital 股本额 .5o~^  
amount of sums assured 承保款额 v[{7\Hh
a  
amount of variation 变动幅度 qlYi:uygY  
amount of vote 拨款数额 <!XunXh  
amount payable 应付款额 l~f3J$Ok
J  
amount receivable 应收款额 :[328X2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [+pa,^  
analysis 分析 &]RE 5!  
ancillary risk 附属风险 ;nQ=! .#Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 +y8Y@e}>  
annual accounting date 年结日期 -6s:D/t1'  
annual allowance 每年免税额；年积金；年度津贴；年津 :i& 9}\|,  
annual balance 年度余额 :q*w_*w  
annual disposable income 每年可动用收入 0F%8d@Y2  
annual estimates 周年预算 )UF'y{K}  
annual fee 年费  Fpn*]x  
annual general meeting 周年大会 M9BEG6E9  
annual growth rate 年增率；每年增长率 ^uN[rHZ*u  
annual long-term supplement 长期个案每年补助金 IF|;;*Z8  
annual pensionable emolument 可供计算退休金的年薪 T$%QK?B  
annual report 年报 z,x
)Xx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jS[=Zx`  
annual return 周年报表；周年申报表；每年报税表格 0E!-G= v  
Annual Return Rules 《周年报表规则》
3~Fag1Hp  
annual review of consumer prices 每年消费物价回顾 d7[^pN  
annual roll-forward basis 逐年延展方式 '@hUmrl  
annual salary 年薪 KB|mtsi  
annual statement 年度报表；年度决算表 N<a%l J  
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 1.3dy]vG  
annuitant 年金受益人 FGHCHSqLq  
annuity 年金 gDLS)4^w  
annuity contract 年金合约 lGWz  
annuity on human life 人寿年金 JfSe; v  
antecedent debt 先前的债项 l1 'v`!  
ante-dated cheque 倒填日期支票 ,3T"fT-(  
anticipated expenditure 预期开支 G"J nQ  
anticipated net profit 预期纯利 em3
+V  
anticipated revenue 预期收入 JG'%HJ"D  
anti-inflation measure 反通货膨胀措施 Gt*K:KT=L  
anti-inflationary stance 反通货膨胀立场 l~o!(rpX  
apparent deficit 表面赤字 WA43}CyAe  
apparent financial solvency 表面偿债能力 `14@d k  
apparent partner 表面合伙人 OzrIiahz/  
application for personal assessment 个人入息课税申请书 @XM*N7  
application of fund 资金应用 R@jMFh;  
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 vVvF e~y]  
appointed actuary 委任精算师 XF)N_ }X^  
appointed auditor 委任核数师；委任审计师 S@u46X>  
appointed trustee 委任的受托人 z{ V;bi;  
appointer 委任人 S
9}I  
apportioned pro rata 按比例分摊 K'J_AMBL  
apportionment 分配；分摊 ~nmFZ]y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9GCK3  
apportionment formula 分摊方程式 dt"/4wCO  
apportionment of estate duty 遗产税的分摊 S
N ?Z7  
appraisal 估价；评估 ~&T U  
appreciable growth 可观增长 /kK*%TP  
appreciable impact 显着影响 Os$E,4,py  
appreciable increase 可观增长 b:hta\%/2  
appreciation 增值；升值 dLb$3!3  
appreciation against other currencies 相对其他货币升值 }#ta3 x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p@f #fs  
appreciation tax 增值税 ;BH.,{*@B  
appropriation 拨款；拨用；拨付 }vU/]0@,E  
appropriation account 拨款帐目 4sQm"XgE  
Appropriation Bill 拨款法案 9M27;"gK  
appropriation-in-aid system 补助拨款办法 iv+a5  
approved assets 核准资产 Z8bg5%  
approved basket stock 认可一篮子证券 uBt ]4d*  
approved budget 核准预算 i@?|vu  
approved charitable donation 认可慈善捐款
mih}?oi  
approved charitable institution 认可慈善机构 vk
hPE(f  
approved currency 核准货币；认可货币 AP,ZMpw  
approved estimates 核准预算 !nkIXgWz  
approved estimates of expenditure 核准开支预算 dGOFSH  
approved overseas insurer 核准海外保险人 I@Hx LEGj  
approved overseas trust company 核准海外信托公司 \&kj#)JYA  
approved pooled investment fund 核准汇集投资基金 uGC5XX^  
approved provident fund scheme 认可公积金计划 Bc }o3oc  
approved provision 核准拨款 J~WT;s  
approved redeemable share 核准可赎回股份 $eI cCLF  
approved regional stock 认可地区性证券 ddKP3}  
approved retirement scheme 认可退休金计划 vLN KX;9  
approved subordinated loan 核准附属贷款 iE"]S )  
arbitrage 套戥；套汇；套利 h'&<A_C-7  
arbitrageur 套戥者；套汇者 J?J4<l9  
arbitrary amount 临时款项 X[dfms;H  
arrangement 措施；安排；协定 ,P}7e)3  
arrears 欠款 jXf@JxQ  
arrears of pay 欠付薪酬 `WL3aI":  
arrears of revenue 逾期未收税款；逾期未收的帐项 <lIm==U<-  
articles of association 组织章程；组织细则；组织章程细则 t{iRCj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V':A!  
ascertainment of profit 确定利润 S dmz(R  
"Asia Clear" “亚洲结算系统”