[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 ,WF)GS|7V  
allotment notice 股份配售通知；配股通知 z~d\d!u1  
allotment of shares 股份分配 wEK@B&DV  
allowable 可获宽免；免税的 y%T5"p$,  
allowable business loss 可扣除的营业亏损 J90q\_dY.  
allowable expenses 可扣税的支出 V'h O  
allowance 免税额；津贴；备抵；准备金 bTzVmqGY  
allowance for debts 债项的免税额 rQNT  
allowance for depreciation by wear and tear 耗损折旧免税额 |=.z0{A7H  
allowance for funeral expenses 殡殓费的免税额 SfE^'G\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UV>^[/^O  
allowance for repairs and outgoings 修葺及支出方面的免税额 \mZ\1wzn'{  
allowance to debtor 给债务人的津贴 p9<OXeY  
alteration of capital 资本更改 W%]sI n  
alternate trustee 候补受托人 fTi,S)F'  
amalgamation 合并 JL1%XQ i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YBg
HX [q  
ambit of charges 征税范围；收费范围 4+mawyM  
amended valuation 经修订的估值 K[LTw_oE  
American Commodities Exchange 美国商品交易所 H 3 _7a9  
American Express Bank Limited 美国运通银行 (sw1HR  
American Stock Exchange 美国证券交易所 :)nn/[>fC  
amortization 摊销 .kM74X=S  
amount due from banks 存放银行同业的款项 ak50]KYo  
amount due from banks abroad 存放海外银行同业的款项 vx=I3o  
amount due from holding companies 控股公司欠款 n<:
/ X tE  
amount due from local banks 存放本港银行同业的款项 p
j,.RcH@o  
amount due to banks 银行同业的存款 ;% *e}w0  
amount due to banks abroad 海外银行同业的存款 R<mLG $  
amount due to holding companies 控股公司存款 F2yM2Ldx  
amount due to local banks 本港银行同业的存款  l;>#O  
amount due to outport banks 外埠银行同业的存款 [~)i<V|qJ  
amount for note issue 发行纸币的款额 3nBbPP_  
amount of bond 担保契据的款额 0_bt*.wI+  
amount of consideration 代价款额 X|L8s$>  
amount of contribution 供款数额 8xmw-s)  
amount of indebtedness 负债款额 yz-IZt(  
amount of principal of the loan 贷款本金额 e4NT  
amount of rates chargeable 应征差饷数额 #;juZ*I  
amount of share capital 股本额 e#k9}n^+  
amount of sums assured 承保款额 bl\44VK2'  
amount of variation 变动幅度 6__@?XzJ  
amount of vote 拨款数额 :5?ti  
amount payable 应付款额 !U]V?Jpi"  
amount receivable 应收款额 u0$7k9mE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^e8R43w:!  
analysis 分析 {mL/)\  
ancillary risk 附属风险 ~U8#Iq1  
annual account 周年帐目；周年帐目报表；年度决算；年结 k`js~/Xv  
annual accounting date 年结日期
+nd'Uf   
annual allowance 每年免税额；年积金；年度津贴；年津 ~PvW+UMLk  
annual balance 年度余额 sVkR7 ^KsG  
annual disposable income 每年可动用收入 >4\V/ I  
annual estimates 周年预算 U=XaI%ZM)  
annual fee 年费 w;QDQ fx0  
annual general meeting 周年大会 aEdFZ  
annual growth rate 年增率；每年增长率 LH4
-b-  
annual long-term supplement 长期个案每年补助金 s~/]nz]"J  
annual pensionable emolument 可供计算退休金的年薪 p%IR4f  
annual report 年报 XoSjYG(>,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ao
{>.b  
annual return 周年报表；周年申报表；每年报税表格 _DC/`_'  
Annual Return Rules 《周年报表规则》 Beqhe\{  
annual review of consumer prices 每年消费物价回顾 YO!,m<b^u  
annual roll-forward basis 逐年延展方式 T9Vyj3!i_  
annual salary 年薪 i*_KHK  
annual statement 年度报表；年度决算表 NJUYeim;  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~J<bwF  
annuitant 年金受益人 X3L9j(  
annuity 年金 LEhku4U.  
annuity contract 年金合约 ZX-9BJ`Q  
annuity on human life 人寿年金 RU"w|Qu>pM  
antecedent debt 先前的债项 *BXtE8 BU  
ante-dated cheque 倒填日期支票 '0 (Bb  
anticipated expenditure 预期开支 zp4ru\  
anticipated net profit 预期纯利 'VJMi5Y(-  
anticipated revenue 预期收入 ? |8&!F  
anti-inflation measure 反通货膨胀措施 `8FC&%X_  
anti-inflationary stance 反通货膨胀立场 A</[Q>8  
apparent deficit 表面赤字 8.pz?{**T  
apparent financial solvency 表面偿债能力 h| UT/:  
apparent partner 表面合伙人 k|A!5A2  
application for personal assessment 个人入息课税申请书 'EZ[aY!);  
application of fund 资金应用 %\~;I73  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 +crAkb}i  
appointed actuary 委任精算师 }0 <x4|=  
appointed auditor 委任核数师；委任审计师 A^,(Vyd  
appointed trustee 委任的受托人 Z$zUy|s[  
appointer 委任人 ,xD{A}} V  
apportioned pro rata 按比例分摊 l7s=b4}c  
apportionment 分配；分摊 c+a f=ac  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X3W)c&Pr  
apportionment formula 分摊方程式 h*MR5qa  
apportionment of estate duty 遗产税的分摊 VdeK~#k  
appraisal 估价；评估 +=k?Dp[  
appreciable growth 可观增长 C9=f=sGL  
appreciable impact 显着影响 Dx <IS^>i  
appreciable increase 可观增长 w|L~+   
appreciation 增值；升值 On'3K+(_  
appreciation against other currencies 相对其他货币升值 ~5!ukGK_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
l*v([@A\  
appreciation tax 增值税 ,6M-xSDs  
appropriation 拨款；拨用；拨付 s`#hk^{  
appropriation account 拨款帐目 raqLXO!j  
Appropriation Bill 拨款法案 vhL&az  
appropriation-in-aid system 补助拨款办法 NPo
Xz  
approved assets 核准资产 B4|`Z'U#;  
approved basket stock 认可一篮子证券 v,D_^?]@  
approved budget 核准预算 L/
/sJe  
approved charitable donation 认可慈善捐款 LV]\{'  
approved charitable institution 认可慈善机构 +XpRkX&-  
approved currency 核准货币；认可货币 mKsj7  
approved estimates 核准预算 e< CPaun  
approved estimates of expenditure 核准开支预算 h[Iu_#HMa  
approved overseas insurer 核准海外保险人 Ec\x;li! *  
approved overseas trust company 核准海外信托公司 Q? "[zX1  
approved pooled investment fund 核准汇集投资基金 |iwTzlt*#  
approved provident fund scheme 认可公积金计划 xJ"Zg]d{  
approved provision 核准拨款 ]~K&mNo  
approved redeemable share 核准可赎回股份 cw5YjQ8 9  
approved regional stock 认可地区性证券 `PW=_f={  
approved retirement scheme 认可退休金计划 x.^vWka(  
approved subordinated loan 核准附属贷款 :?UIy N?  
arbitrage 套戥；套汇；套利 =d5!O~}r>  
arbitrageur 套戥者；套汇者 :jUuw:\  
arbitrary amount 临时款项 8uT6QCf  
arrangement 措施；安排；协定 Vks,3$  
arrears 欠款 iit`'}+U  
arrears of pay 欠付薪酬 (C3d<a\:  
arrears of revenue 逾期未收税款；逾期未收的帐项 O,>&w5  
articles of association 组织章程；组织细则；组织章程细则 D/:)rj14b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Dq?2mXOqD  
ascertainment of profit 确定利润 A0]o/IBz
 
"Asia Clear" “亚洲结算系统”