[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 t9D S]Li  
allotment notice 股份配售通知；配股通知 {B^pnLc  
allotment of shares 股份分配 [%~NM/xu<  
allowable 可获宽免；免税的 ^H!Lp[5c  
allowable business loss 可扣除的营业亏损 v" FO  
allowable expenses 可扣税的支出 #313 (PWH  
allowance 免税额；津贴；备抵；准备金 #W5Yw>$  
allowance for debts 债项的免税额 m+T2vi  
allowance for depreciation by wear and tear 耗损折旧免税额 9 z*(8d  
allowance for funeral expenses 殡殓费的免税额 RKk"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i'HST|!j  
allowance for repairs and outgoings 修葺及支出方面的免税额 vnZ/tF  
allowance to debtor 给债务人的津贴 S7#0*2#[o  
alteration of capital 资本更改 v=MzI#0L  
alternate trustee 候补受托人 cVg$dt  
amalgamation 合并 Q)dT(Td9~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y3M','H([  
ambit of charges 征税范围；收费范围 4K #^dJnC  
amended valuation 经修订的估值 va+m9R0  
American Commodities Exchange 美国商品交易所 jl@K!=q  
American Express Bank Limited 美国运通银行 ! F,s"  
American Stock Exchange 美国证券交易所 hvcR.f)C>  
amortization 摊销 ZjavD^ky  
amount due from banks 存放银行同业的款项 x`3.Wu\  
amount due from banks abroad 存放海外银行同业的款项 ,whM22Af~{  
amount due from holding companies 控股公司欠款 .m'N7`VB  
amount due from local banks 存放本港银行同业的款项 9BurjG1k?  
amount due to banks 银行同业的存款 qL~Pjr>cF  
amount due to banks abroad 海外银行同业的存款 C=EhY+5  
amount due to holding companies 控股公司存款 vT}pbOTh  
amount due to local banks 本港银行同业的存款 ! $XO U'n  
amount due to outport banks 外埠银行同业的存款 %9.bu|`KK  
amount for note issue 发行纸币的款额 ?e2Y`0  
amount of bond 担保契据的款额 KK .cDAR  
amount of consideration 代价款额 /Sh4pu"'  
amount of contribution 供款数额 BDnBBbBrz  
amount of indebtedness 负债款额 r3?5'S`  
amount of principal of the loan 贷款本金额 >:fJhF@  
amount of rates chargeable 应征差饷数额 9XY|V<}  
amount of share capital 股本额 =mAGD*NK u  
amount of sums assured 承保款额 6yi/&#YM  
amount of variation 变动幅度 $q.p $JQ:  
amount of vote 拨款数额 25w6KBTe;:  
amount payable 应付款额 ~.!?5(AH8z  
amount receivable 应收款额 N6f%>3%1|.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >4#tkv>S.  
analysis 分析 H|x k${R`  
ancillary risk 附属风险 n*Q4G}p  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?n73J wH  
annual accounting date 年结日期 F^[M  
annual allowance 每年免税额；年积金；年度津贴；年津 ,at-ci\'  
annual balance 年度余额 ?WMi S]Q\  
annual disposable income 每年可动用收入 }$ w4SpR  
annual estimates 周年预算 5Bzuj`  
annual fee 年费 Ho:}Bn g  
annual general meeting 周年大会 #{?m  
annual growth rate 年增率；每年增长率 JO]`LF]  
annual long-term supplement 长期个案每年补助金 e(4bx5<*  
annual pensionable emolument 可供计算退休金的年薪 mp muziH  
annual report 年报 _TV2)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Qdh"X^^  
annual return 周年报表；周年申报表；每年报税表格 B44]NsYks~  
Annual Return Rules 《周年报表规则》 ?BX P}]  
annual review of consumer prices 每年消费物价回顾 %y!  
annual roll-forward basis 逐年延展方式 56VE[G  
annual salary 年薪 -aTg>Q|g&  
annual statement 年度报表；年度决算表 F9ZOSL 8Q  
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 zvWO4\  
annuitant 年金受益人 s}z(|IrH  
annuity 年金
Xt nIK  
annuity contract 年金合约 tOu90gu  
annuity on human life 人寿年金 %'$cH$%~J  
antecedent debt 先前的债项 ^p'D<!6sK  
ante-dated cheque 倒填日期支票 a-SB1-5jf  
anticipated expenditure 预期开支 V;/ XG}M  
anticipated net profit 预期纯利 $@lq}FQ%  
anticipated revenue 预期收入 ]JGKL5~p  
anti-inflation measure 反通货膨胀措施 ,dGFX]P  
anti-inflationary stance 反通货膨胀立场 D>,$c  
apparent deficit 表面赤字 QYFN:XZ  
apparent financial solvency 表面偿债能力 @#G6z`,  
apparent partner 表面合伙人 )1X' W  
application for personal assessment 个人入息课税申请书 Q-H=wJ4R  
application of fund 资金应用 \emT:Frb  
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 sPZV>Q:zY  
appointed actuary 委任精算师 \" 5F;J  
appointed auditor 委任核数师；委任审计师 z+5u/t  
appointed trustee 委任的受托人 (2hk <  
appointer 委任人 }0(vR_x  
apportioned pro rata 按比例分摊 W0p#Y h:{_  
apportionment 分配；分摊 64IeCAMVo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vQ9xG))  
apportionment formula 分摊方程式 z22|Kv;w  
apportionment of estate duty 遗产税的分摊 * wQZ'  
appraisal 估价；评估 4#'^\5  
appreciable growth 可观增长  'Sb6 w+  
appreciable impact 显着影响 CU} q&6h  
appreciable increase 可观增长 g,{Ei]$
>I  
appreciation 增值；升值 iq[2H$  
appreciation against other currencies 相对其他货币升值 reD[j,i&t.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X(0:zb,#G*  
appreciation tax 增值税 PLY-,Q&'  
appropriation 拨款；拨用；拨付 J$eZLj  
appropriation account 拨款帐目 ocDVCCkxg  
Appropriation Bill 拨款法案 iZVT% A+q  
appropriation-in-aid system 补助拨款办法 SIyS.!k>  
approved assets 核准资产 bb0{-T)1  
approved basket stock 认可一篮子证券 $6]x,C t  
approved budget 核准预算 7J)Hwl  
approved charitable donation 认可慈善捐款 &].1[&M]  
approved charitable institution 认可慈善机构 8B% O%*5`  
approved currency 核准货币；认可货币 SFm.<^6  
approved estimates 核准预算 F#3$p$;B$  
approved estimates of expenditure 核准开支预算 l
D+y,";  
approved overseas insurer 核准海外保险人 LRLhS<9  
approved overseas trust company 核准海外信托公司 R4K eUn"  
approved pooled investment fund 核准汇集投资基金 }lQn]q
 
approved provident fund scheme 认可公积金计划 - KoA[
UJ  
approved provision 核准拨款 p-i]l.mT5  
approved redeemable share 核准可赎回股份 II f >z_m  
approved regional stock 认可地区性证券 nk?xNe4  
approved retirement scheme 认可退休金计划 XxrO:$  
approved subordinated loan 核准附属贷款 HS| g   
arbitrage 套戥；套汇；套利 lhvZ*
[[<)  
arbitrageur 套戥者；套汇者 ;7hX0AK  
arbitrary amount 临时款项 ]jT[dX|?  
arrangement 措施；安排；协定 p|O-I&Xd  
arrears 欠款 pZ|nn  
arrears of pay 欠付薪酬 .L5T4)  
arrears of revenue 逾期未收税款；逾期未收的帐项 9FR1Bruf  
articles of association 组织章程；组织细则；组织章程细则 8Jly!=Qm5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .4m3@!qo)E  
ascertainment of profit 确定利润 7n3x19T  
"Asia Clear" “亚洲结算系统”