[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 s"'ns  
allotment notice 股份配售通知；配股通知 M^89]woC  
allotment of shares 股份分配 &1 BACKu  
allowable 可获宽免；免税的 aVE/qXB  
allowable business loss 可扣除的营业亏损 ITt*TuS2c  
allowable expenses 可扣税的支出 d,5,OJY2f  
allowance 免税额；津贴；备抵；准备金 -4;$NiB?  
allowance for debts 债项的免税额 u3G.xlHH[  
allowance for depreciation by wear and tear 耗损折旧免税额 Jyz*W!kI  
allowance for funeral expenses 殡殓费的免税额 j*6>{_[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 : Yb_  
allowance for repairs and outgoings 修葺及支出方面的免税额 1(diG&  
allowance to debtor 给债务人的津贴 \cr)O^&  
alteration of capital 资本更改 t+l{D#?a  
alternate trustee 候补受托人 )wM881_!  
amalgamation 合并 Qq|c%FZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p=d,kY  
ambit of charges 征税范围；收费范围 |uIgZ|7[  
amended valuation 经修订的估值 YXlaE=9bn  
American Commodities Exchange 美国商品交易所 "n, %Hh  
American Express Bank Limited 美国运通银行 %(X^G L  
American Stock Exchange 美国证券交易所 %7S{  g  
amortization 摊销 1_B;r9x  
amount due from banks 存放银行同业的款项 \dHdL\f  
amount due from banks abroad 存放海外银行同业的款项 ,Qh9}I7;C  
amount due from holding companies 控股公司欠款 '44I}[cA/  
amount due from local banks 存放本港银行同业的款项 oG$OZTc  
amount due to banks 银行同业的存款 v[b|J7k  
amount due to banks abroad 海外银行同业的存款 _qf$dGqc  
amount due to holding companies 控股公司存款 8 o  SL3  
amount due to local banks 本港银行同业的存款 W}iDT?Qi  
amount due to outport banks 外埠银行同业的存款 7%sx["%@  
amount for note issue 发行纸币的款额 !q[r_wL  
amount of bond 担保契据的款额 qy( kb(J  
amount of consideration 代价款额 Q>yO,H|  
amount of contribution 供款数额 X 2Zp@q(  
amount of indebtedness 负债款额 NtDxwzj  
amount of principal of the loan 贷款本金额 |I2~@RfpO:  
amount of rates chargeable 应征差饷数额 t!&p5wJ*Q  
amount of share capital 股本额 }? :T*CJ  
amount of sums assured 承保款额 XEL~y  
amount of variation 变动幅度 KLpFW}  
amount of vote 拨款数额 ($X2 SIZh  
amount payable 应付款额 2~y<l
 
amount receivable 应收款额 NcyE_T  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iGw\A!}w\  
analysis 分析 vPSY1NC5  
ancillary risk 附属风险 Qm) c!  
annual account 周年帐目；周年帐目报表；年度决算；年结 m5%E1k$=  
annual accounting date 年结日期 .)
|2^ 'W  
annual allowance 每年免税额；年积金；年度津贴；年津 hbSXa'
 
annual balance 年度余额 VfT@;B6ALF  
annual disposable income 每年可动用收入 w?JM;'<AYQ  
annual estimates 周年预算 q71V]!  
annual fee 年费 tL\L4>^7T  
annual general meeting 周年大会 u|sdQ  
annual growth rate 年增率；每年增长率 5,#aN}v#?  
annual long-term supplement 长期个案每年补助金 G<FB:?|  
annual pensionable emolument 可供计算退休金的年薪 xxZO{_q  
annual report 年报 dk_! ~Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Vif)e4{Pn  
annual return 周年报表；周年申报表；每年报税表格 c{{RP6o/j=  
Annual Return Rules 《周年报表规则》 i{7Vh0n3S-  
annual review of consumer prices 每年消费物价回顾 M=sGPPj  
annual roll-forward basis 逐年延展方式 @^t1SP p  
annual salary 年薪 hr?0RPp}  
annual statement 年度报表；年度决算表 /_V4gwb}|-  
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 av>Ff6w)Y  
annuitant 年金受益人 :+v4,=fHy  
annuity 年金 :OD-L)Or  
annuity contract 年金合约 vxk~(3]<)  
annuity on human life 人寿年金 eEX*\1Gg  
antecedent debt 先前的债项 >/9Qgyc0  
ante-dated cheque 倒填日期支票 Id?2(Tg  
anticipated expenditure 预期开支 om1D}irKT  
anticipated net profit 预期纯利 V?r(;x  
anticipated revenue 预期收入 T1A/>\Ns  
anti-inflation measure 反通货膨胀措施 bmw"-W^U[  
anti-inflationary stance 反通货膨胀立场  Y.#:l<  
apparent deficit 表面赤字 Vy+kq_9  
apparent financial solvency 表面偿债能力 '^`%  
apparent partner 表面合伙人 feT.d +Fd  
application for personal assessment 个人入息课税申请书 yUX<W'-Hev  
application of fund 资金应用 K}!YXy h  
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 e[g.&*!  
appointed actuary 委任精算师 "rcV?5?v~  
appointed auditor 委任核数师；委任审计师 psAr>:\3  
appointed trustee 委任的受托人 J8@7 5p9  
appointer 委任人 {KqERS& g  
apportioned pro rata 按比例分摊 K j6@=  
apportionment 分配；分摊 "64D.c(r$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B18?)LA  
apportionment formula 分摊方程式 3|vZ`}  
apportionment of estate duty 遗产税的分摊 Vb/XT{T;b  
appraisal 估价；评估 S!g0J}.z  
appreciable growth 可观增长 3 Bn9Ce=  
appreciable impact 显着影响 QV_Ep
8  
appreciable increase 可观增长 jWGX:XB  
appreciation 增值；升值 Vee;&  
appreciation against other currencies 相对其他货币升值 S,GM!YZg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 43/!pW  
appreciation tax 增值税 R
O8]R2A  
appropriation 拨款；拨用；拨付 ZWy,NN1  
appropriation account 拨款帐目 gFw-P#t  
Appropriation Bill 拨款法案 P+(Y s[J3  
appropriation-in-aid system 补助拨款办法 \)+s)&JLb  
approved assets 核准资产 ]3~X!(
O  
approved basket stock 认可一篮子证券 `YK%I8  
approved budget 核准预算 V w5@)l*f  
approved charitable donation 认可慈善捐款 M%N_4j
.  
approved charitable institution 认可慈善机构 rE4qPzL  
approved currency 核准货币；认可货币 KZI-/H+  
approved estimates 核准预算 jHM}({)-  
approved estimates of expenditure 核准开支预算 OIrr'uNH  
approved overseas insurer 核准海外保险人 l1D"*J 2`  
approved overseas trust company 核准海外信托公司 m.>y(TI  
approved pooled investment fund 核准汇集投资基金 0rilg  
approved provident fund scheme 认可公积金计划 g?e-D.pSF  
approved provision 核准拨款 'Q4V(.  
approved redeemable share 核准可赎回股份 ka[%p,H  
approved regional stock 认可地区性证券 ZN-5W|' O  
approved retirement scheme 认可退休金计划 \++#adN:K  
approved subordinated loan 核准附属贷款 W*Ce1  
arbitrage 套戥；套汇；套利 zHt}`>y&  
arbitrageur 套戥者；套汇者 %^<A`Q_  
arbitrary amount 临时款项 '-Kr neZ!  
arrangement 措施；安排；协定 ?ubIh.d  
arrears 欠款 m|k:wuzqK  
arrears of pay 欠付薪酬 O<`\9  
arrears of revenue 逾期未收税款；逾期未收的帐项 |p @,]cz  
articles of association 组织章程；组织细则；组织章程细则 .>|]Lo(=l  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?G$X 4KY6`  
ascertainment of profit 确定利润
5wGc"JHm  
"Asia Clear" “亚洲结算系统”