[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 g$dL5N7  
allotment notice 股份配售通知；配股通知 =Gd[Qn83.%  
allotment of shares 股份分配 Xk]5*C]6<  
allowable 可获宽免；免税的 yL.si)h(p  
allowable business loss 可扣除的营业亏损 M)EKS  
allowable expenses 可扣税的支出 ;y6Jo  
allowance 免税额；津贴；备抵；准备金 A i 9*w?C  
allowance for debts 债项的免税额 gRdE6aIZ  
allowance for depreciation by wear and tear 耗损折旧免税额 j#&sZ$HQ4  
allowance for funeral expenses 殡殓费的免税额 'cw0Fp
Q;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M=o,Sav5*  
allowance for repairs and outgoings 修葺及支出方面的免税额 }jiqUBn%  
allowance to debtor 给债务人的津贴 (fh:q2E#  
alteration of capital 资本更改 ":7cZ1VN2  
alternate trustee 候补受托人 v_c'n pC  
amalgamation 合并 ,l; &Tb=k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {yt]7^  
ambit of charges 征税范围；收费范围 r.i.w0B(  
amended valuation 经修订的估值 z8D
n<h  
American Commodities Exchange 美国商品交易所 G:WMocyXI'  
American Express Bank Limited 美国运通银行 @dCu]0oNI  
American Stock Exchange 美国证券交易所 \
U !<-  
amortization 摊销 O|y-nAZgU  
amount due from banks 存放银行同业的款项 P603P  
amount due from banks abroad 存放海外银行同业的款项 mkE*.I0=  
amount due from holding companies 控股公司欠款 Rdt8jY6F
/  
amount due from local banks 存放本港银行同业的款项 Q(]-\L
'  
amount due to banks 银行同业的存款 U"m!f*a  
amount due to banks abroad 海外银行同业的存款 6^{ hY^Z  
amount due to holding companies 控股公司存款 'b661,+d  
amount due to local banks 本港银行同业的存款 aGpRdF1;!  
amount due to outport banks 外埠银行同业的存款 >j`*-(`2fa  
amount for note issue 发行纸币的款额 #(aROTV5a  
amount of bond 担保契据的款额 &@+K%qW[e  
amount of consideration 代价款额  _&(ij(H  
amount of contribution 供款数额 _\]D<\St  
amount of indebtedness 负债款额 q`$QroZT"  
amount of principal of the loan 贷款本金额 k
}lx!Ck  
amount of rates chargeable 应征差饷数额 w,}}mC)\*  
amount of share capital 股本额 /mD KQ<  
amount of sums assured 承保款额 V'K$:9^x[8  
amount of variation 变动幅度 Jh466; E  
amount of vote 拨款数额 =l7
LEkR  
amount payable 应付款额 VpVw:Rh>  
amount receivable 应收款额 3Vw%[+lY9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :!}zdeRJ  
analysis 分析 -|)[s[T~m  
ancillary risk 附属风险 qsk71L  
annual account 周年帐目；周年帐目报表；年度决算；年结 =dA T^e##  
annual accounting date 年结日期 @{CpC  
annual allowance 每年免税额；年积金；年度津贴；年津 'E&K%/d  
annual balance 年度余额 Tl%4L% bE  
annual disposable income 每年可动用收入 3@"VS_;?  
annual estimates 周年预算 )<^ ~${$U  
annual fee 年费 4tuEC-oh  
annual general meeting 周年大会 }SN'*w@E  
annual growth rate 年增率；每年增长率 *(>$4$9
n  
annual long-term supplement 长期个案每年补助金 *e>:K$r  
annual pensionable emolument 可供计算退休金的年薪 %BG5[XQ7  
annual report 年报 \clWrK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FBY~Z$o0 .  
annual return 周年报表；周年申报表；每年报税表格 .ERO*Tj  
Annual Return Rules 《周年报表规则》 hYWWvJ)S  
annual review of consumer prices 每年消费物价回顾 RDqC$Gu  
annual roll-forward basis 逐年延展方式 bZG$ b
i
q  
annual salary 年薪 ;XtDz  
annual statement 年度报表；年度决算表 CqX%V":2  
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 /uyQ>Y*-\Y  
annuitant 年金受益人 %@xYg{  
annuity 年金 =0f8W=d:Vr  
annuity contract 年金合约 #TSM#Uqe  
annuity on human life 人寿年金 A&M/W'$s  
antecedent debt 先前的债项 4xYo2X,B  
ante-dated cheque 倒填日期支票 u?J(l)gd  
anticipated expenditure 预期开支 =f|>7m.p  
anticipated net profit 预期纯利 'PYl%2  
anticipated revenue 预期收入 _x'StD  
anti-inflation measure 反通货膨胀措施 )xK!i.  
anti-inflationary stance 反通货膨胀立场 z::2O/ho  
apparent deficit 表面赤字 (qG$u&  
apparent financial solvency 表面偿债能力 A"k,T7B  
apparent partner 表面合伙人 ?#[K&$}  
application for personal assessment 个人入息课税申请书 3AL.UBj&}  
application of fund 资金应用 *AA1e}R{B  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 (\I =v".  
appointed actuary 委任精算师 &%bX&;ECzf  
appointed auditor 委任核数师；委任审计师 8)tyn'~i  
appointed trustee 委任的受托人 LtU+w*Gj  
appointer 委任人 lxz %bC@  
apportioned pro rata 按比例分摊 & vIKNGJ^  
apportionment 分配；分摊 .iYgRW=T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zSH#j RDV  
apportionment formula 分摊方程式 [<`+9R  
apportionment of estate duty 遗产税的分摊 i:$g1  
appraisal 估价；评估 Uy_=#&jg  
appreciable growth 可观增长 avz 4&  
appreciable impact 显着影响 fE:2MW!)*  
appreciable increase 可观增长 x('yBf  
appreciation 增值；升值 Rq9gtx8,=  
appreciation against other currencies 相对其他货币升值 ' #mC4\<W8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W!(Q_B  
appreciation tax 增值税 a&[nVu+  
appropriation 拨款；拨用；拨付 Xo5L:(
?K  
appropriation account 拨款帐目 w '"7~uN  
Appropriation Bill 拨款法案 dkLR Q   
appropriation-in-aid system 补助拨款办法 BdKwWgi+a  
approved assets 核准资产 t(yv   
approved basket stock 认可一篮子证券 [~o3S$C&7  
approved budget 核准预算 B::?  
approved charitable donation 认可慈善捐款 ] QEw\4M?=  
approved charitable institution 认可慈善机构 DXGO-]!!0  
approved currency 核准货币；认可货币 G~]BC#nB_  
approved estimates 核准预算 re!CF8 q  
approved estimates of expenditure 核准开支预算 RW)C<g  
approved overseas insurer 核准海外保险人 8B+uNN~%]  
approved overseas trust company 核准海外信托公司 :+=*  
approved pooled investment fund 核准汇集投资基金 ex1ecPpN  
approved provident fund scheme 认可公积金计划 k?#6j1pn  
approved provision 核准拨款 )/JC.d#  
approved redeemable share 核准可赎回股份 N#:"X;  
approved regional stock 认可地区性证券 %xRS9A4  
approved retirement scheme 认可退休金计划 S!]}}fKEFm  
approved subordinated loan 核准附属贷款 9T1G /0k-  
arbitrage 套戥；套汇；套利 z)B=<4r  
arbitrageur 套戥者；套汇者 iI1t P  
arbitrary amount 临时款项 ]VME`]t`  
arrangement 措施；安排；协定 V_pBM  
arrears 欠款 3C2>  
arrears of pay 欠付薪酬 WKf~K4BL>  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]*|K8&jxl  
articles of association 组织章程；组织细则；组织章程细则 +=_Pl7?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 * y B-N;I  
ascertainment of profit 确定利润 q|l|gY1g)  
"Asia Clear" “亚洲结算系统”