[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 [Pz['q L3t  
allotment notice 股份配售通知；配股通知 y-a
3  
allotment of shares 股份分配 .arWbTR)~U  
allowable 可获宽免；免税的 Sk%*Zo{|  
allowable business loss 可扣除的营业亏损 Uizg.<.  
allowable expenses 可扣税的支出 ^qNr<Ye  
allowance 免税额；津贴；备抵；准备金 &]1gx#  
allowance for debts 债项的免税额 QWAtF@qTV  
allowance for depreciation by wear and tear 耗损折旧免税额 o+FDkqEN  
allowance for funeral expenses 殡殓费的免税额 "VQ7Y`,+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K\^S>
dV  
allowance for repairs and outgoings 修葺及支出方面的免税额 / #D R|  
allowance to debtor 给债务人的津贴 o#=
O5@>ai  
alteration of capital 资本更改 DYW&6+%,hO  
alternate trustee 候补受托人 N|  
amalgamation 合并 yo!
Y%9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _ v3VUm#  
ambit of charges 征税范围；收费范围 (Ujry =f  
amended valuation 经修订的估值 3V0^v  
American Commodities Exchange 美国商品交易所 PI$K+}E  
American Express Bank Limited 美国运通银行 C5EaP%s  
American Stock Exchange 美国证券交易所 DDp\*6y3l  
amortization 摊销 Z3z"c B  
amount due from banks 存放银行同业的款项 )cBO_  
amount due from banks abroad 存放海外银行同业的款项 I*l y 7z  
amount due from holding companies 控股公司欠款 +E }q0GV  
amount due from local banks 存放本港银行同业的款项 e4Q2$Q@b  
amount due to banks 银行同业的存款 <,Pk  
amount due to banks abroad 海外银行同业的存款 a3SBEkC  
amount due to holding companies 控股公司存款 Yp;? Zq9  
amount due to local banks 本港银行同业的存款 aJ$({ZN\#  
amount due to outport banks 外埠银行同业的存款 FZ=xy[q]~  
amount for note issue 发行纸币的款额 &[y+WrGG  
amount of bond 担保契据的款额 XWq@47 FR  
amount of consideration 代价款额 4~z-&>%  
amount of contribution 供款数额 b_a 6|  
amount of indebtedness 负债款额
S0!w]Ku  
amount of principal of the loan 贷款本金额 `clp#l.ii  
amount of rates chargeable 应征差饷数额 6=g! Hs{  
amount of share capital 股本额 "g&hsp+i"A  
amount of sums assured 承保款额 ..UA*#%1  
amount of variation 变动幅度 *apkw5B}C  
amount of vote 拨款数额 
^BhS*  
amount payable 应付款额 j},3@TFh  
amount receivable 应收款额 Y@2yV(m)o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n|eM}ymF+  
analysis 分析 WM9z~z'2a  
ancillary risk 附属风险 cSYMnB  
annual account 周年帐目；周年帐目报表；年度决算；年结 aBWA hn  
annual accounting date 年结日期 tYCVVs`?  
annual allowance 每年免税额；年积金；年度津贴；年津 HlraOp+  
annual balance 年度余额 9i+`,r  
annual disposable income 每年可动用收入 ;={3H_{3  
annual estimates 周年预算 W7"Uh M  
annual fee 年费 C!W0L
`r  
annual general meeting 周年大会 xt1\Sie  
annual growth rate 年增率；每年增长率 Nf)$K'/  
annual long-term supplement 长期个案每年补助金 J(w 3A)(  
annual pensionable emolument 可供计算退休金的年薪 %`}nP3  
annual report 年报 *g[MGyF"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zQaD&2 q  
annual return 周年报表；周年申报表；每年报税表格 [Z;ei1l  
Annual Return Rules 《周年报表规则》 KRb'kW  
annual review of consumer prices 每年消费物价回顾 3>mAZZL5[  
annual roll-forward basis 逐年延展方式 Tb}op XYK  
annual salary 年薪 d8K|uEHVz  
annual statement 年度报表；年度决算表 QM@zy  
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
1C(sBU"  
annuitant 年金受益人 %F13*hOu  
annuity 年金 }Dx.;0*:  
annuity contract 年金合约 O2"5\@HfE  
annuity on human life 人寿年金 $0|`h)&  
antecedent debt 先前的债项 DqHJ *x4  
ante-dated cheque 倒填日期支票 cc0Tb  
anticipated expenditure 预期开支 L5r02VzbD
 
anticipated net profit 预期纯利 S ^$!n,  
anticipated revenue 预期收入 ~]SCf@
pRk  
anti-inflation measure 反通货膨胀措施 kO4'|<  
anti-inflationary stance 反通货膨胀立场 __}ut+H^5p  
apparent deficit 表面赤字  w>\_d  
apparent financial solvency 表面偿债能力 zZ;V9KM>v  
apparent partner 表面合伙人 t8M\  
application for personal assessment 个人入息课税申请书 }VeE4-p B  
application of fund 资金应用 jcHyRR1R  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Sg*+!  
appointed actuary 委任精算师 K%1`LT5:~  
appointed auditor 委任核数师；委任审计师 Q hdG(`PY~  
appointed trustee 委任的受托人 @D>qo=KPM  
appointer 委任人 f4$sH/ 2#v  
apportioned pro rata 按比例分摊 6B+?X5-6DH  
apportionment 分配；分摊 Vllxv6/_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [ps4i_  
apportionment formula 分摊方程式 "r1 !hfIYf  
apportionment of estate duty 遗产税的分摊 g)7@EU2  
appraisal 估价；评估 !6,rN_a@Y  
appreciable growth 可观增长 h s_x @6  
appreciable impact 显着影响 #HZ W57"  
appreciable increase 可观增长 8*Ty`G&v  
appreciation 增值；升值 %<fs \J^k  
appreciation against other currencies 相对其他货币升值 Po*!eD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2D/bMq  
appreciation tax 增值税 nDyA][  
appropriation 拨款；拨用；拨付 (__$YQ-  
appropriation account 拨款帐目 A?ho<@^  
Appropriation Bill 拨款法案 E;wT4 T=  
appropriation-in-aid system 补助拨款办法 _r>kR7A\{  
approved assets 核准资产 Q]e]\J  
approved basket stock 认可一篮子证券 @0(%ayi2Y  
approved budget 核准预算 &4ndi=.#rg  
approved charitable donation 认可慈善捐款 Vh>|F}%E  
approved charitable institution 认可慈善机构 W8F@nY  
approved currency 核准货币；认可货币 f3S 8
~!  
approved estimates 核准预算 5)A[NTNJx  
approved estimates of expenditure 核准开支预算 NY|hE@{2.  
approved overseas insurer 核准海外保险人 #8zC/u\`=  
approved overseas trust company 核准海外信托公司 k(o(:-+x  
approved pooled investment fund 核准汇集投资基金 e=3C*+lq\  
approved provident fund scheme 认可公积金计划 e+)y6Q=  
approved provision 核准拨款 +s^nT{B@\  
approved redeemable share 核准可赎回股份 ;e.8EL  
approved regional stock 认可地区性证券 `vz7}TY  
approved retirement scheme 认可退休金计划 8 Vf#t!t  
approved subordinated loan 核准附属贷款 xojt s;n   
arbitrage 套戥；套汇；套利 %a FZbLK  
arbitrageur 套戥者；套汇者 >'4$g7o,  
arbitrary amount 临时款项 #%w+PL:*O  
arrangement 措施；安排；协定 w 62m}5eA  
arrears 欠款  $@O?  
arrears of pay 欠付薪酬 mE_%  
arrears of revenue 逾期未收税款；逾期未收的帐项 :,fT^izew  
articles of association 组织章程；组织细则；组织章程细则 =CO)
Q2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^4NRmlb  
ascertainment of profit 确定利润 {]dG 9  
"Asia Clear" “亚洲结算系统”