[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 \/C-e  
allotment notice 股份配售通知；配股通知 )--v>*,V  
allotment of shares 股份分配 "R-1G/  
allowable 可获宽免；免税的 lc/q0  
allowable business loss 可扣除的营业亏损 Km2ppGLNn  
allowable expenses 可扣税的支出 wy5vn?T@  
allowance 免税额；津贴；备抵；准备金 0Zkb}F2-  
allowance for debts 债项的免税额 Ug=8:a(U.  
allowance for depreciation by wear and tear 耗损折旧免税额 zR2'xE*  
allowance for funeral expenses 殡殓费的免税额 ,?;q$Xoi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T" Ph@I<  
allowance for repairs and outgoings 修葺及支出方面的免税额 (KaP=t}  
allowance to debtor 给债务人的津贴 * ";A~XNx  
alteration of capital 资本更改 oXG,8NOdC  
alternate trustee 候补受托人 +OkR7bl  
amalgamation 合并 -[?q?w!?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mBgMu@zt)  
ambit of charges 征税范围；收费范围 iJ_FJ[ U  
amended valuation 经修订的估值 @)mH"u!(7  
American Commodities Exchange 美国商品交易所 y?W8FL  
American Express Bank Limited 美国运通银行 L-[<C/`;t  
American Stock Exchange 美国证券交易所 kKnz F  
amortization 摊销 b]hP;QK`U$  
amount due from banks 存放银行同业的款项 gc@,lNmi  
amount due from banks abroad 存放海外银行同业的款项 g:MpN^l  
amount due from holding companies 控股公司欠款 /X)fWO S6  
amount due from local banks 存放本港银行同业的款项 \k;)m-0bj{  
amount due to banks 银行同业的存款 T!eb=oy  
amount due to banks abroad 海外银行同业的存款 j;eR9jI$T  
amount due to holding companies 控股公司存款 <\c5
 
amount due to local banks 本港银行同业的存款 6R% I )  
amount due to outport banks 外埠银行同业的存款 s 
bV6}  
amount for note issue 发行纸币的款额 az3rK4g  
amount of bond 担保契据的款额 S2/c2  
amount of consideration 代价款额 TfK$tTkM  
amount of contribution 供款数额 X"<t3l(+  
amount of indebtedness 负债款额 -?n|kSHX  
amount of principal of the loan 贷款本金额 eS9/-Y  
amount of rates chargeable 应征差饷数额 0hK)/!Y  
amount of share capital 股本额 .Rxz;-VA  
amount of sums assured 承保款额 -G2'c)DR  
amount of variation 变动幅度 Px:
Po Ow\  
amount of vote 拨款数额 \:C@L&3[  
amount payable 应付款额 Kxb_9y0`r  
amount receivable 应收款额 8E{<t}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |)QE+|?P  
analysis 分析 jI0gQ [  
ancillary risk 附属风险 $d.UF!s  
annual account 周年帐目；周年帐目报表；年度决算；年结 OL&ku &J_  
annual accounting date 年结日期 !u)veh3x  
annual allowance 每年免税额；年积金；年度津贴；年津 T:S+Pt~  
annual balance 年度余额 5'gV_U  
annual disposable income 每年可动用收入 Zuod1;qIh  
annual estimates 周年预算 x7 jE Ns )  
annual fee 年费 ?cf9q@eAH  
annual general meeting 周年大会 9r%O  
annual growth rate 年增率；每年增长率 [_ESR/&N  
annual long-term supplement 长期个案每年补助金 C0;c'4(  
annual pensionable emolument 可供计算退休金的年薪 WP7*Q:5  
annual report 年报 )2C`;\/:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k8w }2Vw  
annual return 周年报表；周年申报表；每年报税表格 h{I)^8,M  
Annual Return Rules 《周年报表规则》 ve_TpP  
annual review of consumer prices 每年消费物价回顾 [5^"U+`{x  
annual roll-forward basis 逐年延展方式 U#R=y:O?  
annual salary 年薪 r8rU+4\8<  
annual statement 年度报表；年度决算表 37Vs9w  
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  _c?&G`  
annuitant 年金受益人 o7E?A  
annuity 年金 `qp[x%7^  
annuity contract 年金合约 r`}')2  
annuity on human life 人寿年金 7*]O]6rP  
antecedent debt 先前的债项 GBIa Ul  
ante-dated cheque 倒填日期支票 0|n1O)>J
 
anticipated expenditure 预期开支 Jj}+tQf  
anticipated net profit 预期纯利 Oe=7
z'o  
anticipated revenue 预期收入 (gZKR2hO  
anti-inflation measure 反通货膨胀措施 <[Ae0UK  
anti-inflationary stance 反通货膨胀立场 smW 7zGE  
apparent deficit 表面赤字 _U;z@  
apparent financial solvency 表面偿债能力 ju`x   
apparent partner 表面合伙人 ` WIv|S  
application for personal assessment 个人入息课税申请书 uFNVV;~RFI  
application of fund 资金应用 Q)S0z2
 
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 ]Sg4>tp  
appointed actuary 委任精算师 v<N7o8  
appointed auditor 委任核数师；委任审计师 -Zd0[& ']  
appointed trustee 委任的受托人 k\X1`D}R  
appointer 委任人 E c[-@5x  
apportioned pro rata 按比例分摊 -v#0.3zm  
apportionment 分配；分摊 hDI_qZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |u{NM1,  
apportionment formula 分摊方程式 fF37P8Ir  
apportionment of estate duty 遗产税的分摊 Svj%O(  
appraisal 估价；评估 Z}6
  
appreciable growth 可观增长 W3K?K-  
appreciable impact 显着影响 &OD)e@Tc  
appreciable increase 可观增长 1TeYA6 t  
appreciation 增值；升值 C5GO?X2  
appreciation against other currencies 相对其他货币升值 xG i,\K\:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 = Is.T  
appreciation tax 增值税 gB,~Y511  
appropriation 拨款；拨用；拨付 "pGSz%i-  
appropriation account 拨款帐目 /iFtW#K+  
Appropriation Bill 拨款法案 P 0v&*y3Y  
appropriation-in-aid system 补助拨款办法 '=}F}[d"kk  
approved assets 核准资产 3:1 h:Yc<  
approved basket stock 认可一篮子证券 [A99
e`  
approved budget 核准预算 n5 h4]u  
approved charitable donation 认可慈善捐款 <hazrKUn  
approved charitable institution 认可慈善机构 A7,TM&  
approved currency 核准货币；认可货币 M:i;;)cq  
approved estimates 核准预算 V'y,{YpP  
approved estimates of expenditure 核准开支预算 N9 yL(2  
approved overseas insurer 核准海外保险人 `) s]T.-  
approved overseas trust company 核准海外信托公司 W=j  
approved pooled investment fund 核准汇集投资基金 60?/Z2w5  
approved provident fund scheme 认可公积金计划 WBdC}S }3t  
approved provision 核准拨款 g9~>mJR  
approved redeemable share 核准可赎回股份
d*;wHA,}F  
approved regional stock 认可地区性证券 \UZlFE  
approved retirement scheme 认可退休金计划 {1a%CsCM  
approved subordinated loan 核准附属贷款 H]2cw
{2  
arbitrage 套戥；套汇；套利 \=3V]7\&  
arbitrageur 套戥者；套汇者 eP6`"<UM  
arbitrary amount 临时款项 <2Q+? L{  
arrangement 措施；安排；协定 NVqJN$z  
arrears 欠款 CsfGjqpf  
arrears of pay 欠付薪酬 @AM;58.  
arrears of revenue 逾期未收税款；逾期未收的帐项 =y)e&bj  
articles of association 组织章程；组织细则；组织章程细则 |/rms`
YQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 { uVvo=3  
ascertainment of profit 确定利润 %dA6vHI,  
"Asia Clear" “亚洲结算系统”