[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 @Jt$92i5PS  
allotment notice 股份配售通知；配股通知 fr17|#L+s  
allotment of shares 股份分配 LGP"S5V  
allowable 可获宽免；免税的 ;kFD769DLw  
allowable business loss 可扣除的营业亏损 5mH[|_  
allowable expenses 可扣税的支出 )M0YX?5AR  
allowance 免税额；津贴；备抵；准备金 v 6~9)\!j  
allowance for debts 债项的免税额 qBA)5Sv\V  
allowance for depreciation by wear and tear 耗损折旧免税额 +8Xjk\Hi  
allowance for funeral expenses 殡殓费的免税额 [FFr}\}bY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  |/Nh#  
allowance for repairs and outgoings 修葺及支出方面的免税额 C$[d~1t6  
allowance to debtor 给债务人的津贴 8 Rx@_  
alteration of capital 资本更改 144Y.  
alternate trustee 候补受托人 FO!
Td  
amalgamation 合并 z@*E=B1L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r- 8 Awa  
ambit of charges 征税范围；收费范围 q_ MN  
amended valuation 经修订的估值 Fmk:[hMw  
American Commodities Exchange 美国商品交易所 i:lc]B  
American Express Bank Limited 美国运通银行 :F(4&e=w  
American Stock Exchange 美国证券交易所 yD\q4G  
amortization 摊销 rrD
6x>  
amount due from banks 存放银行同业的款项 727#7Bo  
amount due from banks abroad 存放海外银行同业的款项 
l.Q  
amount due from holding companies 控股公司欠款 Cxf K(F  
amount due from local banks 存放本港银行同业的款项 0~|0D#klB  
amount due to banks 银行同业的存款 2)}n"ibbT  
amount due to banks abroad 海外银行同业的存款 jqUVERbc  
amount due to holding companies 控股公司存款 c_/BS n  
amount due to local banks 本港银行同业的存款 <Q[%:LD  
amount due to outport banks 外埠银行同业的存款 bnxp[Qk|5  
amount for note issue 发行纸币的款额 m=l>8  
amount of bond 担保契据的款额 (tK_(gO  
amount of consideration 代价款额 x:SjdT  
amount of contribution 供款数额 eG=d)`.JaV  
amount of indebtedness 负债款额 .N(R~_  
amount of principal of the loan 贷款本金额 7Cz~nin>7  
amount of rates chargeable 应征差饷数额 ym;]3<I?I[  
amount of share capital 股本额 D8A+`W?  
amount of sums assured 承保款额 E=NjWO  
amount of variation 变动幅度 6pt,]FlU  
amount of vote 拨款数额 $LP(\T([  
amount payable 应付款额  2&6D`{"P  
amount receivable 应收款额 x]^d'o:cDP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D T5d]MU  
analysis 分析 V@'Xj .ze  
ancillary risk 附属风险 
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annual account 周年帐目；周年帐目报表；年度决算；年结 ^
u$gO3D  
annual accounting date 年结日期 rZK h}E  
annual allowance 每年免税额；年积金；年度津贴；年津 gt Kih  
annual balance 年度余额 hY)zKX_r  
annual disposable income 每年可动用收入 P`tOL#UeZL  
annual estimates 周年预算 YwVA].p@TI  
annual fee 年费 CD1Ma8I8  
annual general meeting 周年大会 r=j?0k '}]  
annual growth rate 年增率；每年增长率 j{C~wy!J  
annual long-term supplement 长期个案每年补助金 #2=l\y -#  
annual pensionable emolument 可供计算退休金的年薪 +y| B"}x  
annual report 年报 oodA&0{)d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~d*Q{v~3  
annual return 周年报表；周年申报表；每年报税表格 F|%PiC,,qO  
Annual Return Rules 《周年报表规则》 =?]`Xo
,v~  
annual review of consumer prices 每年消费物价回顾 @&jR^`Y.  
annual roll-forward basis 逐年延展方式 _Sj j|j  
annual salary 年薪 g[cnaS|?  
annual statement 年度报表；年度决算表 3M#x)cW  
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 Q Xd`P4a  
annuitant 年金受益人 (Mv~0ShakO  
annuity 年金 f6r!3y  
annuity contract 年金合约 T;u
;r@R/  
annuity on human life 人寿年金 s}zR@ !`  
antecedent debt 先前的债项 GcM1*)$ 4  
ante-dated cheque 倒填日期支票 {$S"Sj  
anticipated expenditure 预期开支 ]&D dy&V  
anticipated net profit 预期纯利 y&\4Wr9m  
anticipated revenue 预期收入 f]*;O+8$LN  
anti-inflation measure 反通货膨胀措施 QPuc{NcB>  
anti-inflationary stance 反通货膨胀立场 +2[0q% i  
apparent deficit 表面赤字 |5>Tf6$(  
apparent financial solvency 表面偿债能力 |s/)lA:9  
apparent partner 表面合伙人 FQek+[ox  
application for personal assessment 个人入息课税申请书 +9/K|SB{$  
application of fund 资金应用 8UB2 du@?  
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 nJ2B*(S'v.  
appointed actuary 委任精算师 yp~z-aRa  
appointed auditor 委任核数师；委任审计师 7-3  
appointed trustee 委任的受托人 =Ti!9_~  
appointer 委任人 % J\G[dl  
apportioned pro rata 按比例分摊 E8C8kH]  
apportionment 分配；分摊 @5d^ C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >{AE@@PB^  
apportionment formula 分摊方程式 UD HOcb  
apportionment of estate duty 遗产税的分摊 SX,$$43  
appraisal 估价；评估 ;X}2S!7Ko  
appreciable growth 可观增长 UV(`.  
appreciable impact 显着影响 taDe^Istj  
appreciable increase 可观增长 =2q#- ,t  
appreciation 增值；升值 "Lvk?k )hx  
appreciation against other currencies 相对其他货币升值 4{>r_^8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E"}%$=yK  
appreciation tax 增值税 BMq> Cj+  
appropriation 拨款；拨用；拨付 "%K'~"S#Q,  
appropriation account 拨款帐目 #-%D(=&I  
Appropriation Bill 拨款法案 ^
aqQw u  
appropriation-in-aid system 补助拨款办法 drpx"d[c  
approved assets 核准资产 0L;,\&*u  
approved basket stock 认可一篮子证券 Vc0j)3  
approved budget 核准预算 ts=D

  
approved charitable donation 认可慈善捐款 (YJ2- X~  
approved charitable institution 认可慈善机构 23|JgKuA  
approved currency 核准货币；认可货币 "d}']M?-h  
approved estimates 核准预算 PU %Zay  
approved estimates of expenditure 核准开支预算 P%B|HnG^  
approved overseas insurer 核准海外保险人 HRT NIx  
approved overseas trust company 核准海外信托公司 rvx2{ 1}I  
approved pooled investment fund 核准汇集投资基金 lP=,|xFra  
approved provident fund scheme 认可公积金计划 a<*+rG
I  
approved provision 核准拨款 iK2f ]h  
approved redeemable share 核准可赎回股份 6Tak x%U  
approved regional stock 认可地区性证券 }S"gZ6  
approved retirement scheme 认可退休金计划 |>P:R4
P  
approved subordinated loan 核准附属贷款 >07i"a  
arbitrage 套戥；套汇；套利 h0-.9ym  
arbitrageur 套戥者；套汇者 Wrbv<8}%c  
arbitrary amount 临时款项 Ri"rT] '  
arrangement 措施；安排；协定 Dj= {%  
arrears 欠款 3 85qQppz  
arrears of pay 欠付薪酬 Dhm;K$T  
arrears of revenue 逾期未收税款；逾期未收的帐项 'h ?  
articles of association 组织章程；组织细则；组织章程细则 S%H"i y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ud"_[JtGM  
ascertainment of profit 确定利润 iTevl>p!  
"Asia Clear" “亚洲结算系统”