[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 iOa<=  
allotment notice 股份配售通知；配股通知 umPn w  
allotment of shares 股份分配 X{xkXg8h  
allowable 可获宽免；免税的 E7h@c>I
K  
allowable business loss 可扣除的营业亏损 /w dvm4  
allowable expenses 可扣税的支出 Z=
-#{{bv  
allowance 免税额；津贴；备抵；准备金 N
''xdz3Z  
allowance for debts 债项的免税额 =4q5KI  
allowance for depreciation by wear and tear 耗损折旧免税额 wa[J\lW  
allowance for funeral expenses 殡殓费的免税额 <*iFVjSI(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =KR^0<2r  
allowance for repairs and outgoings 修葺及支出方面的免税额 tx;2C|S$oU  
allowance to debtor 给债务人的津贴 K'8o'S_bF  
alteration of capital 资本更改 >}.~Y#Ge  
alternate trustee 候补受托人 !pe[H*Cy  
amalgamation 合并 |qpm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7]u_  
ambit of charges 征税范围；收费范围 u@Gum|_=N
 
amended valuation 经修订的估值 UV%o&tv|<  
American Commodities Exchange 美国商品交易所 zk70D_}L  
American Express Bank Limited 美国运通银行 Sy.%>$z  
American Stock Exchange 美国证券交易所 DDIRJd<J  
amortization 摊销 >.39OQ#  
amount due from banks 存放银行同业的款项 aU +uPP  
amount due from banks abroad 存放海外银行同业的款项 uR")@Tc  
amount due from holding companies 控股公司欠款 $igMk'%Nmb  
amount due from local banks 存放本港银行同业的款项 im>/$!&OyI  
amount due to banks 银行同业的存款 _j$V[=kdM/  
amount due to banks abroad 海外银行同业的存款 5
6."&0  
amount due to holding companies 控股公司存款 U#Kw+slM  
amount due to local banks 本港银行同业的存款 !U5Cwq  
amount due to outport banks 外埠银行同业的存款 s!0
9cS  
amount for note issue 发行纸币的款额 G|?V}pZ  
amount of bond 担保契据的款额 l+(B~v  
amount of consideration 代价款额 )jI4]6  
amount of contribution 供款数额 L) _ VdB  
amount of indebtedness 负债款额 mFpj@=^_G  
amount of principal of the loan 贷款本金额 iw(`7(*  
amount of rates chargeable 应征差饷数额 N+R{&v7=F%  
amount of share capital 股本额 =*4^Dtp  
amount of sums assured 承保款额 Rp zuSh  
amount of variation 变动幅度 M9Z9s11{H  
amount of vote 拨款数额 V[44aN  
amount payable 应付款额 WVyq$ p/V  
amount receivable 应收款额 Zjc /GO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 muK)Yw[#N  
analysis 分析 UQ e1rf  
ancillary risk 附属风险 $43CNnf3N  
annual account 周年帐目；周年帐目报表；年度决算；年结 @uxg;dyI~  
annual accounting date 年结日期 ' z^v
}~  
annual allowance 每年免税额；年积金；年度津贴；年津 qk&BCkPT  
annual balance 年度余额 /KiaLS  
annual disposable income 每年可动用收入 Q Na*Y@i  
annual estimates 周年预算 `EP-Qlm  
annual fee 年费 A?ESjMy(R  
annual general meeting 周年大会 %&O'>L  
annual growth rate 年增率；每年增长率 [eF|2:  
annual long-term supplement 长期个案每年补助金 } F*=+n  
annual pensionable emolument 可供计算退休金的年薪 usugjx^p  
annual report 年报 F0'o!A#|(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \bSakh71  
annual return 周年报表；周年申报表；每年报税表格 R'1"`@fG  
Annual Return Rules 《周年报表规则》 +I~U8v-  
annual review of consumer prices 每年消费物价回顾 &M\qVL%w  
annual roll-forward basis 逐年延展方式 x6yO2Yo  
annual salary 年薪 
||Wg'$3  
annual statement 年度报表；年度决算表 ]G~u8HPH!m  
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 WdrMp  
annuitant 年金受益人 <dY{@Cgw=  
annuity 年金 \ ]h$8JwV  
annuity contract 年金合约 U%2{PbL  
annuity on human life 人寿年金 kdm@1x  
antecedent debt 先前的债项 0pe*DbYP5  
ante-dated cheque 倒填日期支票 JZNvuPD  
anticipated expenditure 预期开支 ^\PNjj*C i  
anticipated net profit 预期纯利 ~;uW) [  
anticipated revenue 预期收入 PPtJ/ }\  
anti-inflation measure 反通货膨胀措施
# f{L;  
anti-inflationary stance 反通货膨胀立场 Pu
rY_  
apparent deficit 表面赤字 M<)Vtn  
apparent financial solvency 表面偿债能力 `MMZR=LA  
apparent partner 表面合伙人 Gc!&I+kd  
application for personal assessment 个人入息课税申请书 }Tk*?tYt  
application of fund 资金应用 H,1Iz@W1  
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 =~j S  
appointed actuary 委任精算师 H`U>ZJ.  
appointed auditor 委任核数师；委任审计师 qQ<7+z<4KP  
appointed trustee 委任的受托人 w>#.id[k  
appointer 委任人 <C7/b#4>\  
apportioned pro rata 按比例分摊 ~\+mo  
apportionment 分配；分摊 NEM
C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BG@[m  
apportionment formula 分摊方程式 `XwKCI  
apportionment of estate duty 遗产税的分摊 fPsUIlI/A  
appraisal 估价；评估 Ils
^t  
appreciable growth 可观增长 C'0=eel[  
appreciable impact 显着影响 I* JSb9r  
appreciable increase 可观增长 hrnY0  
appreciation 增值；升值 oO,"B8a  
appreciation against other currencies 相对其他货币升值 7vsXfIP+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '#Y[(5  
appreciation tax 增值税 QcDtZg\  
appropriation 拨款；拨用；拨付 Js8d{\0\  
appropriation account 拨款帐目 UXV>#U?  
Appropriation Bill 拨款法案 PxZMH=  
appropriation-in-aid system 补助拨款办法 wo!;Bxo N  
approved assets 核准资产 X=b]Whuv  
approved basket stock 认可一篮子证券 K"ytE2:3  
approved budget 核准预算 xHdv?69,  
approved charitable donation 认可慈善捐款 q0]Z` <w  
approved charitable institution 认可慈善机构 vJ!<7 l&  
approved currency 核准货币；认可货币 7tz#R:  
approved estimates 核准预算 ?9AtFT  
approved estimates of expenditure 核准开支预算 ,n+~S^r  
approved overseas insurer 核准海外保险人 IDv|i.q3  
approved overseas trust company 核准海外信托公司 #kDJ>r |&-  
approved pooled investment fund 核准汇集投资基金 syLpnNx=  
approved provident fund scheme 认可公积金计划 >5=uq _QY  
approved provision 核准拨款 RjCEo4b-.H  
approved redeemable share 核准可赎回股份 nHi6$} I  
approved regional stock 认可地区性证券 h/F,D_O>ZO  
approved retirement scheme 认可退休金计划 HvVS<Ke  
approved subordinated loan 核准附属贷款 -7l)m
k  
arbitrage 套戥；套汇；套利 5l(Q#pSX  
arbitrageur 套戥者；套汇者 4wQ>HrS)(  
arbitrary amount 临时款项 j*) K> \  
arrangement 措施；安排；协定 rY&Y58./  
arrears 欠款 dy*CDRU4  
arrears of pay 欠付薪酬 #EdsB  
arrears of revenue 逾期未收税款；逾期未收的帐项 27KfT]=  
articles of association 组织章程；组织细则；组织章程细则 _-g?6q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v5o@l
s  
ascertainment of profit 确定利润 `JL&x|q o  
"Asia Clear" “亚洲结算系统”