[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 xO:h [  
allotment notice 股份配售通知；配股通知 kwaZn~  
allotment of shares 股份分配 p,k1 *|j  
allowable 可获宽免；免税的 -q9m@!L  
allowable business loss 可扣除的营业亏损 !GvT {  
allowable expenses 可扣税的支出 0`.& U^dG  
allowance 免税额；津贴；备抵；准备金 HD#>K 7  
allowance for debts 债项的免税额 xGr{ad.N  
allowance for depreciation by wear and tear 耗损折旧免税额 yw:%)b{  
allowance for funeral expenses 殡殓费的免税额 l"JM%LV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E4o{Z+C  
allowance for repairs and outgoings 修葺及支出方面的免税额 :0(^^6Q\  
allowance to debtor 给债务人的津贴 C3^3<  
alteration of capital 资本更改 m4h)Wq  
alternate trustee 候补受托人 pjS##pgVq  
amalgamation 合并 BZhf/{h[@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bBML +0a  
ambit of charges 征税范围；收费范围 !BW!!/U  
amended valuation 经修订的估值 Oto8?4[n  
American Commodities Exchange 美国商品交易所 `D=OEc  
American Express Bank Limited 美国运通银行 ~pp< T  
American Stock Exchange 美国证券交易所 .9Oj+:n  
amortization 摊销 hd9~Zw]V  
amount due from banks 存放银行同业的款项 1H
.;r(c  
amount due from banks abroad 存放海外银行同业的款项 =Bc{0p*  
amount due from holding companies 控股公司欠款 L"vk ^>E6  
amount due from local banks 存放本港银行同业的款项 n~ $S  
amount due to banks 银行同业的存款 kuBtPZ  
amount due to banks abroad 海外银行同业的存款 J V}
7c$_  
amount due to holding companies 控股公司存款 >pZ_  
amount due to local banks 本港银行同业的存款 QqF*SaO>  
amount due to outport banks 外埠银行同业的存款 {?^ES*5  
amount for note issue 发行纸币的款额 $X:,Q,?  
amount of bond 担保契据的款额 Zjn1,\(t~u  
amount of consideration 代价款额 ~0024B[G  
amount of contribution 供款数额 #O~pf[[L  
amount of indebtedness 负债款额 *`qI<]!  
amount of principal of the loan 贷款本金额 *;Q#UH  
amount of rates chargeable 应征差饷数额 U~sC%Ri-@U  
amount of share capital 股本额 g qORE/[  
amount of sums assured 承保款额 7>@0nHec  
amount of variation 变动幅度 c99|+i
50  
amount of vote 拨款数额 )CoFRqz<h  
amount payable 应付款额 27[e0 j  
amount receivable 应收款额 65@GXn[W_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f#AuZ]h  
analysis 分析 R~A))
4<%%  
ancillary risk 附属风险 Y:+:>[F  
annual account 周年帐目；周年帐目报表；年度决算；年结 n::i$ZUdK  
annual accounting date 年结日期 Xo(W\Pes  
annual allowance 每年免税额；年积金；年度津贴；年津 xzz@Wc^_  
annual balance 年度余额 OAo03KW  
annual disposable income 每年可动用收入 ,1|=_M31  
annual estimates 周年预算 ;j;U9-oh  
annual fee 年费 VIGLl'8p  
annual general meeting 周年大会 He4q-\ht  
annual growth rate 年增率；每年增长率 $B>L_~cS  
annual long-term supplement 长期个案每年补助金 ~FI} [6Dd  
annual pensionable emolument 可供计算退休金的年薪 NI:OL  
annual report 年报 bg9_$laDi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~ cu+QR)  
annual return 周年报表；周年申报表；每年报税表格 <MO40MP  
Annual Return Rules 《周年报表规则》 ML$#&Z@ *7  
annual review of consumer prices 每年消费物价回顾 .ozBa778u
 
annual roll-forward basis 逐年延展方式 .'+JA:3R  
annual salary 年薪 S=< ]u  
annual statement 年度报表；年度决算表 xPT$d,~"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 A ?~4Pe  
annuitant 年金受益人 @DM NLsQ  
annuity 年金 Y8s-cc(  
annuity contract 年金合约 j _E(h.  
annuity on human life 人寿年金 biV|W@JM  
antecedent debt 先前的债项 {Xpjm6a7  
ante-dated cheque 倒填日期支票 +&X>ul  
anticipated expenditure 预期开支 Lrx"Hn {  
anticipated net profit 预期纯利 uY3$nlhP6  
anticipated revenue 预期收入 gi@&Mr)fS  
anti-inflation measure 反通货膨胀措施 U!"RfRD.<  
anti-inflationary stance 反通货膨胀立场 c&RiUU7  
apparent deficit 表面赤字 T8T,G4Q  
apparent financial solvency 表面偿债能力 _fj@40i M  
apparent partner 表面合伙人 JP]4* 
l  
application for personal assessment 个人入息课税申请书 S=w~bz,/  
application of fund 资金应用 z}VCiS0  
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!-@WN"  
appointed actuary 委任精算师 z;YX2G/{  
appointed auditor 委任核数师；委任审计师 iu+H+_  
appointed trustee 委任的受托人 }?GeU Xhy  
appointer 委任人 =`(\]t"I  
apportioned pro rata 按比例分摊 JKXIxw>q  
apportionment 分配；分摊 ZZ0b!{qj3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @M }`nKXM  
apportionment formula 分摊方程式 ocp3JR_0  
apportionment of estate duty 遗产税的分摊 G in  
appraisal 估价；评估 c3Ig4n0Y>  
appreciable growth 可观增长 <C*%N;F5R  
appreciable impact 显着影响 ,qgR+]?({  
appreciable increase 可观增长 kP~ ;dJD  
appreciation 增值；升值 6Vu?? qBy  
appreciation against other currencies 相对其他货币升值 g;3<oI/P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .W-=VzWX  
appreciation tax 增值税 Zq}Cl'f  
appropriation 拨款；拨用；拨付 7.^1I7O  
appropriation account 拨款帐目 IP1{gMG  
Appropriation Bill 拨款法案 C\[g>_J  
appropriation-in-aid system 补助拨款办法 g
'eJN  
approved assets 核准资产 pHDPj,lu  
approved basket stock 认可一篮子证券 w$I$xup  
approved budget 核准预算 !%C&hH\  
approved charitable donation 认可慈善捐款 /z,+W9`  
approved charitable institution 认可慈善机构 a<D]Gz^h  
approved currency 核准货币；认可货币 8\Z/mU*4  
approved estimates 核准预算  +7)/SQM5  
approved estimates of expenditure 核准开支预算 l>>,~  
approved overseas insurer 核准海外保险人 f
AR0GOI  
approved overseas trust company 核准海外信托公司 j7&0ckN&G  
approved pooled investment fund 核准汇集投资基金 Cd'SPaR  
approved provident fund scheme 认可公积金计划 }JWk?  
approved provision 核准拨款 b{JxTT}03  
approved redeemable share 核准可赎回股份 ?K?v64[  
approved regional stock 认可地区性证券 3D7phq>.q  
approved retirement scheme 认可退休金计划 3PZwz^oRh9  
approved subordinated loan 核准附属贷款 <~qhy{hRn  
arbitrage 套戥；套汇；套利 y {1p #  
arbitrageur 套戥者；套汇者  </d&bS  
arbitrary amount 临时款项 =gr3a,2  
arrangement 措施；安排；协定 2KmPZ&r  
arrears 欠款 ?r6uEZ  
arrears of pay 欠付薪酬 B,dKpz;kFg  
arrears of revenue 逾期未收税款；逾期未收的帐项 O/Wc@Ln  
articles of association 组织章程；组织细则；组织章程细则 G@n%P~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W%7m3/d  
ascertainment of profit 确定利润 Mio~CJ"?  
"Asia Clear" “亚洲结算系统”