[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 2pU'&8  
allotment notice 股份配售通知；配股通知 v/=\(  
allotment of shares 股份分配 |: .Uw\z5'  
allowable 可获宽免；免税的 *HUXvX|-%  
allowable business loss 可扣除的营业亏损 CWocb=E  
allowable expenses 可扣税的支出 AI Kz]J0;  
allowance 免税额；津贴；备抵；准备金 iy_Y!wZ{  
allowance for debts 债项的免税额 "j8)l4}  
allowance for depreciation by wear and tear 耗损折旧免税额 OM{^F=Ap  
allowance for funeral expenses 殡殓费的免税额 {L~dER  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z)2d
4:uv  
allowance for repairs and outgoings 修葺及支出方面的免税额 GZ,MC?W  
allowance to debtor 给债务人的津贴 x^EW'-a  
alteration of capital 资本更改 Mgi~j.[  
alternate trustee 候补受托人 '4<o&b^yQ  
amalgamation 合并 |R _rfJh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3Ovx)qKxd  
ambit of charges 征税范围；收费范围 T!ZjgCY}  
amended valuation 经修订的估值 CbC[aVA=  
American Commodities Exchange 美国商品交易所 A[ncwJ  
American Express Bank Limited 美国运通银行 ()bQmNqmO=  
American Stock Exchange 美国证券交易所 M\a{2f7'n  
amortization 摊销 =CJ`0yDQ>  
amount due from banks 存放银行同业的款项 h7^&:  
amount due from banks abroad 存放海外银行同业的款项 R54ae:8  
amount due from holding companies 控股公司欠款 \X _}\_c,d  
amount due from local banks 存放本港银行同业的款项 BDvkY  
amount due to banks 银行同业的存款 HI 1T  
amount due to banks abroad 海外银行同业的存款 OKlR`Vaty  
amount due to holding companies 控股公司存款 iD G&Muc  
amount due to local banks 本港银行同业的存款 n]`]gLF\i  
amount due to outport banks 外埠银行同业的存款 a1y<Y`SC9  
amount for note issue 发行纸币的款额 2[ofz}k]r)  
amount of bond 担保契据的款额 I`X!M!dB)  
amount of consideration 代价款额 gac31,gH  
amount of contribution 供款数额 uX3yq<lK"  
amount of indebtedness 负债款额 cZ|*Zpk  
amount of principal of the loan 贷款本金额 DxNob-Fr  
amount of rates chargeable 应征差饷数额 (ct1i>g  
amount of share capital 股本额 hmGlGc,lf  
amount of sums assured 承保款额 Dg.~"h5mT  
amount of variation 变动幅度 ,"is%O.  
amount of vote 拨款数额 ?
D _4KFr  
amount payable 应付款额 3 0[Xkz  
amount receivable 应收款额 iL);bv W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 LYECX  
analysis 分析 P
|@[D=y  
ancillary risk 附属风险 2|lR@L sr  
annual account 周年帐目；周年帐目报表；年度决算；年结 N^$q;%
 
annual accounting date 年结日期 H`)eT6:|/  
annual allowance 每年免税额；年积金；年度津贴；年津 a<q9~QS  
annual balance 年度余额 f}(4v1T  
annual disposable income 每年可动用收入 IC'+{3.m8  
annual estimates 周年预算 F\xIVY  
annual fee 年费 ,.p 36ZLP  
annual general meeting 周年大会 U<0Wa>3zj  
annual growth rate 年增率；每年增长率 xaVX@ 3r.3  
annual long-term supplement 长期个案每年补助金 3]?='Qq.(  
annual pensionable emolument 可供计算退休金的年薪 "zJxWXI  
annual report 年报 Nmz5:Rq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,+`r2}N \/  
annual return 周年报表；周年申报表；每年报税表格 ME]4tu  
Annual Return Rules 《周年报表规则》 eUQmW^  
annual review of consumer prices 每年消费物价回顾 PWl;pBo  
annual roll-forward basis 逐年延展方式 0vfMJzk  
annual salary 年薪 9`/e=RL  
annual statement 年度报表；年度决算表 8iY.!.G#|  
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;nAq%  
annuitant 年金受益人 ffL]_E  
annuity 年金 59D'*!l-  
annuity contract 年金合约 rBmW%Gv  
annuity on human life 人寿年金 w}l^B>Zz  
antecedent debt 先前的债项 /]z#V'  
ante-dated cheque 倒填日期支票 N\ Mdia  
anticipated expenditure 预期开支 cI8\d 4/py  
anticipated net profit 预期纯利 qpe9?`vVX  
anticipated revenue 预期收入 RyX11XU  
anti-inflation measure 反通货膨胀措施 
;hq_}.  
anti-inflationary stance 反通货膨胀立场 n^;-&  
apparent deficit 表面赤字 
}GURq#  
apparent financial solvency 表面偿债能力 kYkA^Aq  
apparent partner 表面合伙人 n Yx[9HN  
application for personal assessment 个人入息课税申请书 ]SA/KV   
application of fund 资金应用 !1R?3rVQS  
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 ,x&WE@tD|  
appointed actuary 委任精算师 I_8 n>\u  
appointed auditor 委任核数师；委任审计师 RjUrpS[I  
appointed trustee 委任的受托人 J)Yz@0#T(;  
appointer 委任人 nX7F<k4G2  
apportioned pro rata 按比例分摊 y{(Dv} 
 
apportionment 分配；分摊 ckFPx l.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 KS5a8'U  
apportionment formula 分摊方程式 U+B{\38   
apportionment of estate duty 遗产税的分摊 ~P}ng{x4z  
appraisal 估价；评估 TW1`{SM  
appreciable growth 可观增长 \anOOn@  
appreciable impact 显着影响 = =pQ V[  
appreciable increase 可观增长 ;>ml@@Z  
appreciation 增值；升值 wGs'qL"z  
appreciation against other currencies 相对其他货币升值 EVqqOp1$v4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W^HE1Dt]  
appreciation tax 增值税 #G(ivRo  
appropriation 拨款；拨用；拨付  l2M(  
appropriation account 拨款帐目 Y#9bM$x7  
Appropriation Bill 拨款法案 yZ=O+H  
appropriation-in-aid system 补助拨款办法 %b_0l<+  
approved assets 核准资产 0
r$n  
approved basket stock 认可一篮子证券 G,WLca
[  
approved budget 核准预算 x

5g&?2[
 
approved charitable donation 认可慈善捐款 H^o_B1  
approved charitable institution 认可慈善机构 k&[6Ld0~56  
approved currency 核准货币；认可货币 1)97AkN(O  
approved estimates 核准预算
Dh}d-m_ 5  
approved estimates of expenditure 核准开支预算 _@)-#7  
approved overseas insurer 核准海外保险人 k]-Q3V  
approved overseas trust company 核准海外信托公司 ^XYK }J  
approved pooled investment fund 核准汇集投资基金 "ig)7X+Wz|  
approved provident fund scheme 认可公积金计划 ?c"iV  
approved provision 核准拨款
M 'X,7hZ  
approved redeemable share 核准可赎回股份 +S#Xm4  
approved regional stock 认可地区性证券 D8*6h)~  
approved retirement scheme 认可退休金计划 hfc~HKLC  
approved subordinated loan 核准附属贷款 ][//G|9  
arbitrage 套戥；套汇；套利 XCyb[(4  
arbitrageur 套戥者；套汇者 L"c.15\  
arbitrary amount 临时款项 1jBIi  
arrangement 措施；安排；协定 e*I92  
arrears 欠款 6h&t%T  
arrears of pay 欠付薪酬 QAl4w)F  
arrears of revenue 逾期未收税款；逾期未收的帐项 NTCFmdbs 6  
articles of association 组织章程；组织细则；组织章程细则 t1yfSStp  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qv:DpK  
ascertainment of profit 确定利润 j}J=ZLr/V"  
"Asia Clear" “亚洲结算系统”