[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 n S=W1zf  
allotment notice 股份配售通知；配股通知 d6O[ @CyP  
allotment of shares 股份分配 D~m*!w*  
allowable 可获宽免；免税的 @]j1:PN-  
allowable business loss 可扣除的营业亏损 {FkF  
allowable expenses 可扣税的支出 ^W^OfY  
allowance 免税额；津贴；备抵；准备金 ;pAK_>
 
allowance for debts 债项的免税额 hb$Ce'}N  
allowance for depreciation by wear and tear 耗损折旧免税额 occ7zcA  
allowance for funeral expenses 殡殓费的免税额 G\i
9:7 `  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 It(_v  
allowance for repairs and outgoings 修葺及支出方面的免税额 j%kncGS  
allowance to debtor 给债务人的津贴 %EH)&k  
alteration of capital 资本更改 h{Y",7]!  
alternate trustee 候补受托人 Vr}'.\$  
amalgamation 合并 vP&(-a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1Mzmg[L8  
ambit of charges 征税范围；收费范围 ll^#JpT[S  
amended valuation 经修订的估值 qGo.WZ$  
American Commodities Exchange 美国商品交易所 ]Ze1s02(  
American Express Bank Limited 美国运通银行 o&%g8= n%  
American Stock Exchange 美国证券交易所 dV_G1'  
amortization 摊销 `?]k{ l1R  
amount due from banks 存放银行同业的款项 ye&;(30Oq  
amount due from banks abroad 存放海外银行同业的款项 =cI(d ,  
amount due from holding companies 控股公司欠款 RZLq]8pM  
amount due from local banks 存放本港银行同业的款项 FrS]|=LJhX  
amount due to banks 银行同业的存款 ?,mmYW6TjB  
amount due to banks abroad 海外银行同业的存款 79gT+~z  
amount due to holding companies 控股公司存款 Hl"
N}   
amount due to local banks 本港银行同业的存款 (QEG4&9  
amount due to outport banks 外埠银行同业的存款 /v{I  
amount for note issue 发行纸币的款额 Ud?Q%)X  
amount of bond 担保契据的款额 x5Bk/e'  
amount of consideration 代价款额 Z@HEj_n  
amount of contribution 供款数额 D*jM1w_`  
amount of indebtedness 负债款额 t.<i:#rj>l  
amount of principal of the loan 贷款本金额 X?O[r3<  
amount of rates chargeable 应征差饷数额 @d'j zs  
amount of share capital 股本额 pK*TE5 ]  
amount of sums assured 承保款额 >MZ/|`[M  
amount of variation 变动幅度 r!v\"6:OM  
amount of vote 拨款数额 (PLUF
T  
amount payable 应付款额 ?<!|  
amount receivable 应收款额 BPrt'Nc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IGl9g_18  
analysis 分析 Oketwa  
ancillary risk 附属风险 7CysfBF0g  
annual account 周年帐目；周年帐目报表；年度决算；年结 *dQSw)R  
annual accounting date 年结日期 rI\FI0zIp_  
annual allowance 每年免税额；年积金；年度津贴；年津 3";q[&F9y  
annual balance 年度余额 Rcuz(yS8  
annual disposable income 每年可动用收入 3o*YzwRt  
annual estimates 周年预算  wwqEl(  
annual fee 年费 _a, s )  
annual general meeting 周年大会 m67V_s,7B  
annual growth rate 年增率；每年增长率 &oNAv-m^GD  
annual long-term supplement 长期个案每年补助金 $xsd~L&  
annual pensionable emolument 可供计算退休金的年薪 VbYdZCC  
annual report 年报 /vt3>d%B;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z{q`GwW  
annual return 周年报表；周年申报表；每年报税表格 ).O)p9  
Annual Return Rules 《周年报表规则》 }MySaL>  
annual review of consumer prices 每年消费物价回顾 w0. u\  
annual roll-forward basis 逐年延展方式 xT8?&Bx  
annual salary 年薪 @7}W=HB  
annual statement 年度报表；年度决算表 }> \C{ClI  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [),ige  
annuitant 年金受益人 y_)FA"IkE  
annuity 年金 i8p6Xht  
annuity contract 年金合约  " bG2:  
annuity on human life 人寿年金 8ag!K*\V<  
antecedent debt 先前的债项 T{"(\X$  
ante-dated cheque 倒填日期支票 l/D} X  
anticipated expenditure 预期开支 42{~Lhxt  
anticipated net profit 预期纯利 TeQV?ZQ#}  
anticipated revenue 预期收入 \U0Q<ot/7  
anti-inflation measure 反通货膨胀措施 y =@N|f!  
anti-inflationary stance 反通货膨胀立场 GgU/!@  
apparent deficit 表面赤字 _1^'(5f$  
apparent financial solvency 表面偿债能力 YSMAd-Ef-  
apparent partner 表面合伙人 #yen8SskB  
application for personal assessment 个人入息课税申请书 @EAbF>>  
application of fund 资金应用 qs6aB0ln  
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 okXl8&mi  
appointed actuary 委任精算师 ]:;&1h3'7  
appointed auditor 委任核数师；委任审计师 Gj*9~*xm(  
appointed trustee 委任的受托人 {g6%(X\r.r  
appointer 委任人 b>k y  
apportioned pro rata 按比例分摊 WIOV2+
 
apportionment 分配；分摊 ,4rPg
]r@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -Za/p@gM  
apportionment formula 分摊方程式 rqq1TRg  
apportionment of estate duty 遗产税的分摊 CTK;dM'uQ  
appraisal 估价；评估 /reX{Y  
appreciable growth 可观增长 =Qq+4F)MD  
appreciable impact 显着影响
[aS*%Heu  
appreciable increase 可观增长 %y@AA>x!  
appreciation 增值；升值 g0H[*"hj  
appreciation against other currencies 相对其他货币升值 $]1=\I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G3]4A&h9v~  
appreciation tax 增值税 13PS2  
appropriation 拨款；拨用；拨付 )jj0^f1!j  
appropriation account 拨款帐目 POW>~Tof1  
Appropriation Bill 拨款法案 6zkaOA46V  
appropriation-in-aid system 补助拨款办法 z#N@ 0R  
approved assets 核准资产 9L9sqZUB
 
approved basket stock 认可一篮子证券 R]dg_Da  
approved budget 核准预算
^aQ
"E9  
approved charitable donation 认可慈善捐款 K,]=6Rj  
approved charitable institution 认可慈善机构 jpOp
.  
approved currency 核准货币；认可货币 +p^u^a  
approved estimates 核准预算
mmsPLv6  
approved estimates of expenditure 核准开支预算 l2d{ 73h  
approved overseas insurer 核准海外保险人 MDN--p08  
approved overseas trust company 核准海外信托公司 Q\)F;:|  
approved pooled investment fund 核准汇集投资基金 {*KEP  
approved provident fund scheme 认可公积金计划  OSJ$d  
approved provision 核准拨款 h![#;>(  
approved redeemable share 核准可赎回股份 Jwp7gYZ  
approved regional stock 认可地区性证券 !BI;C(,RL  
approved retirement scheme 认可退休金计划 S'14hk<  
approved subordinated loan 核准附属贷款 X8|EHb<  
arbitrage 套戥；套汇；套利 %S
I'BJ  
arbitrageur 套戥者；套汇者 /=h` L,  
arbitrary amount 临时款项 zQA`/&=Y  
arrangement 措施；安排；协定 Je@v8{][|  
arrears 欠款 P4?glh q#  
arrears of pay 欠付薪酬 5uf a  
arrears of revenue 逾期未收税款；逾期未收的帐项 2tLJU Z1  
articles of association 组织章程；组织细则；组织章程细则 ]9XDS[<2`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }
%z  
ascertainment of profit 确定利润 1}37Q&2  
"Asia Clear" “亚洲结算系统”