[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 4Hj)Av<O(  
allotment notice 股份配售通知；配股通知 xnZnbgO+  
allotment of shares 股份分配 Tx;a2:6\[  
allowable 可获宽免；免税的 b)d;eS  
allowable business loss 可扣除的营业亏损 GTdoUSUq  
allowable expenses 可扣税的支出 r].n=455[  
allowance 免税额；津贴；备抵；准备金 T8o](:B~  
allowance for debts 债项的免税额 .4+Rac  
allowance for depreciation by wear and tear 耗损折旧免税额 F
H,]'  
allowance for funeral expenses 殡殓费的免税额  k[r^@|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &b} \).5E  
allowance for repairs and outgoings 修葺及支出方面的免税额 yvYMk(LSF  
allowance to debtor 给债务人的津贴 -5<[oBL;  
alteration of capital 资本更改 6.D|\;9{c  
alternate trustee 候补受托人 d_!Z /M,  
amalgamation 合并 pm6#azQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Tv=lr6t8  
ambit of charges 征税范围；收费范围 q+L'h8  
amended valuation 经修订的估值 dCd~ ]CI  
American Commodities Exchange 美国商品交易所 4?R979  
American Express Bank Limited 美国运通银行 Z`S#> o  
American Stock Exchange 美国证券交易所 l0Q5q)U1A  
amortization 摊销 RA0;f'"`  
amount due from banks 存放银行同业的款项 <s9{o uZ  
amount due from banks abroad 存放海外银行同业的款项 53i]Q;k[  
amount due from holding companies 控股公司欠款 _SBbd9  
amount due from local banks 存放本港银行同业的款项 2&1mI>:F  
amount due to banks 银行同业的存款 m!<HZvq?vf  
amount due to banks abroad 海外银行同业的存款 {MgRi7  
amount due to holding companies 控股公司存款 ?o" Vkc:  
amount due to local banks 本港银行同业的存款 47q> q  
amount due to outport banks 外埠银行同业的存款 *] ihc u  
amount for note issue 发行纸币的款额 &,&+p0CSI!  
amount of bond 担保契据的款额 K<>kT4  
amount of consideration 代价款额 nTy]sPn  
amount of contribution 供款数额 ,PlH
|  
amount of indebtedness 负债款额 =-U0r$sK+F  
amount of principal of the loan 贷款本金额 b80#75Bj>  
amount of rates chargeable 应征差饷数额  2v{WX  
amount of share capital 股本额 E%mEfj7  
amount of sums assured 承保款额 /qLO/Mim  
amount of variation 变动幅度 6 5govor  
amount of vote 拨款数额 n5}]C{s'  
amount payable 应付款额 pD<w@2K  
amount receivable 应收款额 *vb"mB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hYJzF.DW<$  
analysis 分析 0m_yW$w  
ancillary risk 附属风险 <,} h8;Fr  
annual account 周年帐目；周年帐目报表；年度决算；年结 37hdZt.,  
annual accounting date 年结日期 _Y; TS1u  
annual allowance 每年免税额；年积金；年度津贴；年津 I6.rN\%b  
annual balance 年度余额 N~)-\T:ap  
annual disposable income 每年可动用收入 7+HK_wNi  
annual estimates 周年预算 HI8mNX3 "j  
annual fee 年费 xw#CwMbbi  
annual general meeting 周年大会 & zDuh[j}  
annual growth rate 年增率；每年增长率 xM jn=\}  
annual long-term supplement 长期个案每年补助金 f?5>V   
annual pensionable emolument 可供计算退休金的年薪 ] ?DU8  
annual report 年报 a4*v'Xc5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5u$.!l8Nl  
annual return 周年报表；周年申报表；每年报税表格 n>
'(d*[e&  
Annual Return Rules 《周年报表规则》
7]VR)VAM  
annual review of consumer prices 每年消费物价回顾 Wiis<^)  
annual roll-forward basis 逐年延展方式 J M`w6}  
annual salary 年薪 YmV/[{  
annual statement 年度报表；年度决算表 qAjtvc2  
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 ~]KdsT(=_  
annuitant 年金受益人 tMl y*E  
annuity 年金 Ju+3}  
annuity contract 年金合约 wps/{h,  
annuity on human life 人寿年金 u&zY>'}zm  
antecedent debt 先前的债项 alb3oipOB  
ante-dated cheque 倒填日期支票 Tz,-~mc  
anticipated expenditure 预期开支 w"R<8e=  
anticipated net profit 预期纯利 zx#Gm=H4  
anticipated revenue 预期收入 Ks.b).fH  
anti-inflation measure 反通货膨胀措施 Y|tHU'x  
anti-inflationary stance 反通货膨胀立场 A]BeI  
apparent deficit 表面赤字 J QQyl:=  
apparent financial solvency 表面偿债能力 !#0)`4O  
apparent partner 表面合伙人 w.m8SvS&b  
application for personal assessment 个人入息课税申请书 0z=KnQx"4  
application of fund 资金应用 Zl>SeTjB-  
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 R~g|w4a@sC  
appointed actuary 委任精算师 #49l\>1z  
appointed auditor 委任核数师；委任审计师 %vmd2}dA  
appointed trustee 委任的受托人 SEgw!2H  
appointer 委任人 t&U9Z
$L S  
apportioned pro rata 按比例分摊 vXKL<  
apportionment 分配；分摊 opa/
+V3E4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %1#\LRA(  
apportionment formula 分摊方程式 :C5w5 Vnj  
apportionment of estate duty 遗产税的分摊 O nXo0PV/(  
appraisal 估价；评估 s
<k[<  
appreciable growth 可观增长 0+\725DJ  
appreciable impact 显着影响 Ct=bZW"j/  
appreciable increase 可观增长 oG,>Pk
  
appreciation 增值；升值 vj?{={Y  
appreciation against other currencies 相对其他货币升值 uaIAVBRcS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i c{I  
appreciation tax 增值税 {~apY,3  
appropriation 拨款；拨用；拨付 /?81Ypt  
appropriation account 拨款帐目 T!jh`;D+  
Appropriation Bill 拨款法案 ".}R$W  
appropriation-in-aid system 补助拨款办法 9^*RK6  
approved assets 核准资产 OX"Na2-el  
approved basket stock 认可一篮子证券 m>uG{4<-  
approved budget 核准预算 eT%x( P
 
approved charitable donation 认可慈善捐款 I9kz)Q o  
approved charitable institution 认可慈善机构 8^_:9 &)i  
approved currency 核准货币；认可货币 p3P 8@M  
approved estimates 核准预算 'aNkU  
approved estimates of expenditure 核准开支预算 hb3n- rO  
approved overseas insurer 核准海外保险人 ;@;aeu  
approved overseas trust company 核准海外信托公司 ANm@$xO*  
approved pooled investment fund 核准汇集投资基金 .X!!dx1<  
approved provident fund scheme 认可公积金计划 u 7e$Mq  
approved provision 核准拨款 c]pz &  
approved redeemable share 核准可赎回股份 rmg\Pa8W>  
approved regional stock 认可地区性证券 rxp|[>O<  
approved retirement scheme 认可退休金计划 8~U ^G[!  
approved subordinated loan 核准附属贷款 O>)eir7  
arbitrage 套戥；套汇；套利 !*l/Pr^8  
arbitrageur 套戥者；套汇者 a 4?A 5  
arbitrary amount 临时款项 XL*M#Jx  
arrangement 措施；安排；协定 }+jB5z'w  
arrears 欠款  JE O$v|X  
arrears of pay 欠付薪酬 
JpXv+V  
arrears of revenue 逾期未收税款；逾期未收的帐项  %lj5Ol j  
articles of association 组织章程；组织细则；组织章程细则 hNc8uV{r=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :'DX M{  
ascertainment of profit 确定利润 EC,,l'%a|/  
"Asia Clear" “亚洲结算系统”