[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 ltrti.&  
allotment notice 股份配售通知；配股通知 v6wg,,T  
allotment of shares 股份分配 n4B uM R  
allowable 可获宽免；免税的 mYfHBW:  
allowable business loss 可扣除的营业亏损 5w~ 0Q  
allowable expenses 可扣税的支出 *
'?V>q,  
allowance 免税额；津贴；备抵；准备金 C XuMNa  
allowance for debts 债项的免税额 )l(DtU!E  
allowance for depreciation by wear and tear 耗损折旧免税额 "PS ) "t  
allowance for funeral expenses 殡殓费的免税额 }s"].Xm^2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #zgO_H  
allowance for repairs and outgoings 修葺及支出方面的免税额 3A0Qjj=  
allowance to debtor 给债务人的津贴 B^] Gv7-  
alteration of capital 资本更改 x8c>2w;6x^  
alternate trustee 候补受托人 J
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R1  
amalgamation 合并 ;FuST  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KbciRRf!k  
ambit of charges 征税范围；收费范围 Id8MXdV  
amended valuation 经修订的估值
F(/Ka@  
American Commodities Exchange 美国商品交易所 .i )n1  
American Express Bank Limited 美国运通银行 s
EKF  
American Stock Exchange 美国证券交易所 rmC7!^/  
amortization 摊销 #y"LFoJn  
amount due from banks 存放银行同业的款项 O`!XW8  
amount due from banks abroad 存放海外银行同业的款项 N_FjEZpX  
amount due from holding companies 控股公司欠款 M@G\b^"  
amount due from local banks 存放本港银行同业的款项 v=dK2FaY  
amount due to banks 银行同业的存款  6cjCn  
amount due to banks abroad 海外银行同业的存款 f6\4,()  
amount due to holding companies 控股公司存款 zFDt
C-GF  
amount due to local banks 本港银行同业的存款 ?MfwRWY  
amount due to outport banks 外埠银行同业的存款 y"8,jm  
amount for note issue 发行纸币的款额 <Mj{pN3  
amount of bond 担保契据的款额 MOytxl:R  
amount of consideration 代价款额 #Ry Ta /L  
amount of contribution 供款数额 BaUuDo/ZO  
amount of indebtedness 负债款额 x&JD ~,Y  
amount of principal of the loan 贷款本金额 YUTh*` 1k<  
amount of rates chargeable 应征差饷数额 X$~T*l0  
amount of share capital 股本额 CRiqY_gBf  
amount of sums assured 承保款额 8 .K; 2  
amount of variation 变动幅度 j4`+RS+q  
amount of vote 拨款数额 0"GLgj:9  
amount payable 应付款额 ^U*1_|Jh  
amount receivable 应收款额 GpO*As_2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *5XOYb?'v.  
analysis 分析 &Cm]*$?  
ancillary risk 附属风险 >[nR$8_J-l  
annual account 周年帐目；周年帐目报表；年度决算；年结 7 _"G@h  
annual accounting date 年结日期 $*:$-  
annual allowance 每年免税额；年积金；年度津贴；年津 92C; a5s  
annual balance 年度余额 ]Nssn\X7  
annual disposable income 每年可动用收入 RFSwX*!  
annual estimates 周年预算 ,h/l-#KS  
annual fee 年费 sk:B;.z  
annual general meeting 周年大会 zN)).a  
annual growth rate 年增率；每年增长率 fo~*Bp()-E  
annual long-term supplement 长期个案每年补助金 =w:)AWZ  
annual pensionable emolument 可供计算退休金的年薪 .r- Zz3  
annual report 年报 amX1idHo^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .kkhW8:  
annual return 周年报表；周年申报表；每年报税表格 OZz!8-|wE  
Annual Return Rules 《周年报表规则》 i6P$>8jBQ-  
annual review of consumer prices 每年消费物价回顾 Wl+spWqW  
annual roll-forward basis 逐年延展方式 M '%zA;Wl  
annual salary 年薪 @Jqo'\~&  
annual statement 年度报表；年度决算表 
qu'D"0  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 K3WaBcm  
annuitant 年金受益人 m fffOG  
annuity 年金 `|v/qk7 ^?  
annuity contract 年金合约 8<ev5a f  
annuity on human life 人寿年金 <c<!
|<x  
antecedent debt 先前的债项 sO(4F8cpU  
ante-dated cheque 倒填日期支票 o=Mm=;H  
anticipated expenditure 预期开支 G;[O~N3n.  
anticipated net profit 预期纯利 4b,+;  
anticipated revenue 预期收入 vl+bc[ i~  
anti-inflation measure 反通货膨胀措施 5:5d=7WX  
anti-inflationary stance 反通货膨胀立场 h qhX  
apparent deficit 表面赤字 9%"\s2T  
apparent financial solvency 表面偿债能力 >vYb'%02  
apparent partner 表面合伙人 u~JR] T  
application for personal assessment 个人入息课税申请书 ]n"U])pJd  
application of fund 资金应用 > sQ&5-i  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 8TU(5:xJo  
appointed actuary 委任精算师 P*U^,Jh
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appointed auditor 委任核数师；委任审计师 >M##q?.  
appointed trustee 委任的受托人 Tdz#,]Q   
appointer 委任人 k{hNv|:,  
apportioned pro rata 按比例分摊 tGbx/$Y   
apportionment 分配；分摊 z!.cc6R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *DZ7,$LQ~D  
apportionment formula 分摊方程式 bC) <K/Q9  
apportionment of estate duty 遗产税的分摊 !h<O c!9  
appraisal 估价；评估 P3Vh|<'7  
appreciable growth 可观增长 F0r2=f(?  
appreciable impact 显着影响 R(8?9-w  
appreciable increase 可观增长 Zu>-y#Bw  
appreciation 增值；升值 m~P30)  
appreciation against other currencies 相对其他货币升值 !;d>}iE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7`^Y*:(  
appreciation tax 增值税 O?"uM>r  
appropriation 拨款；拨用；拨付 s aHY9{)  
appropriation account 拨款帐目 D:z_F
NN  
Appropriation Bill 拨款法案 A;&YPHB  
appropriation-in-aid system 补助拨款办法 1,]FLsuy  
approved assets 核准资产 0L,!o[L*  
approved basket stock 认可一篮子证券 \IudS{ .?;  
approved budget 核准预算 \j BA4?(S  
approved charitable donation 认可慈善捐款 >El]5M7h7  
approved charitable institution 认可慈善机构 :("@U,  
approved currency 核准货币；认可货币 9Nx%Sdu  
approved estimates 核准预算 AGjjhbGB  
approved estimates of expenditure 核准开支预算 <r>Sj/w<D  
approved overseas insurer 核准海外保险人 DO+~    
approved overseas trust company 核准海外信托公司 ^SsnCn-e  
approved pooled investment fund 核准汇集投资基金 ~t$ng l$  
approved provident fund scheme 认可公积金计划 L<B)BEE.  
approved provision 核准拨款 z}Us+>z+jc  
approved redeemable share 核准可赎回股份 >msQ@Ch  
approved regional stock 认可地区性证券 _6`GHx   
approved retirement scheme 认可退休金计划 C~"UOFX  
approved subordinated loan 核准附属贷款 V\e1NS  
arbitrage 套戥；套汇；套利 @$; 8k }  
arbitrageur 套戥者；套汇者 6X?:mn'%QF  
arbitrary amount 临时款项 >Bdh`Ot-!  
arrangement 措施；安排；协定 h+Yd \k  
arrears 欠款 7sWe32  
arrears of pay 欠付薪酬 @3=q9ftm  
arrears of revenue 逾期未收税款；逾期未收的帐项 _g( aO70Zu  
articles of association 组织章程；组织细则；组织章程细则 /0fHkj/J=B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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ascertainment of profit 确定利润 b?lRada{I  
"Asia Clear" “亚洲结算系统”