[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 xSY"Ru  
allotment notice 股份配售通知；配股通知 t"=5MaQk-  
allotment of shares 股份分配 atL<mhRz  
allowable 可获宽免；免税的 X[BP0:`t  
allowable business loss 可扣除的营业亏损 Be6Yh~m  
allowable expenses 可扣税的支出 =p5D

T  
allowance 免税额；津贴；备抵；准备金 C- .;m  
allowance for debts 债项的免税额 GJ9 >i)+h;  
allowance for depreciation by wear and tear 耗损折旧免税额 JP#S/kJ%3  
allowance for funeral expenses 殡殓费的免税额 n!)$e;l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BJ|l  
allowance for repairs and outgoings 修葺及支出方面的免税额 L(y70T  
allowance to debtor 给债务人的津贴 O}M-6!%<,  
alteration of capital 资本更改 M2Q,&>M   
alternate trustee 候补受托人 |UTajEL  
amalgamation 合并 $/wm k7T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sz9W}&(j  
ambit of charges 征税范围；收费范围 KC;cu%H  
amended valuation 经修订的估值 oE '
P  
American Commodities Exchange 美国商品交易所 {'b;lA]0  
American Express Bank Limited 美国运通银行 5(>=};r+  
American Stock Exchange 美国证券交易所 \VpEUU6^U  
amortization 摊销 CG1MT(V7?  
amount due from banks 存放银行同业的款项 )Q2IYCj{  
amount due from banks abroad 存放海外银行同业的款项 fyQO F ItM  
amount due from holding companies 控股公司欠款 <KMCNCU\+  
amount due from local banks 存放本港银行同业的款项 T$;S  
amount due to banks 银行同业的存款 f-%M~:  
amount due to banks abroad 海外银行同业的存款 sfF~
k-  
amount due to holding companies 控股公司存款 s%)f<3=a  
amount due to local banks 本港银行同业的存款 ifDWN*k6  
amount due to outport banks 外埠银行同业的存款 *yBVZD|?H  
amount for note issue 发行纸币的款额 VbX P7bZ  
amount of bond 担保契据的款额 sT^R0Q'>  
amount of consideration 代价款额 |ADf~-AY  
amount of contribution 供款数额 "&6vFmr  
amount of indebtedness 负债款额 H/o_?qK  
amount of principal of the loan 贷款本金额 ^{M$S0g|N  
amount of rates chargeable 应征差饷数额 JduO^Fit  
amount of share capital 股本额 _3Eo{^  
amount of sums assured 承保款额 $Q*R/MY  
amount of variation 变动幅度 .S//T/3O]Q  
amount of vote 拨款数额 JL M Xkcc  
amount payable 应付款额 NLy4Z:&{  
amount receivable 应收款额 2!#
g\"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Xm#W}Y'  
analysis 分析 l7-lXl"%q  
ancillary risk 附属风险  2%@tnk|@  
annual account 周年帐目；周年帐目报表；年度决算；年结 C19N 0=  
annual accounting date 年结日期 M%E<]H2;S  
annual allowance 每年免税额；年积金；年度津贴；年津 sOhn@*X  
annual balance 年度余额 Q(& @ra!{  
annual disposable income 每年可动用收入 O#)1zD}  
annual estimates 周年预算 Fm`*j/rq
 
annual fee 年费 T]th3*  
annual general meeting 周年大会 XvI~"}  
annual growth rate 年增率；每年增长率 Skr(C5T  
annual long-term supplement 长期个案每年补助金 +>PsQ^^x  
annual pensionable emolument 可供计算退休金的年薪 Yq ]sPE92  
annual report 年报 o GuAF q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 NBk0P*SI  
annual return 周年报表；周年申报表；每年报税表格 lOm01&^"E  
Annual Return Rules 《周年报表规则》 ~.T|n =  
annual review of consumer prices 每年消费物价回顾 m)A:w.
o  
annual roll-forward basis 逐年延展方式 x?L0R{?WW  
annual salary 年薪 VeQGdyh Y  
annual statement 年度报表；年度决算表 xJ>5 ol  
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 J 8 KiL  
annuitant 年金受益人 _r:Fmn_%-  
annuity 年金 Ph^1Ko"2  
annuity contract 年金合约 cZVx4y%kz
 
annuity on human life 人寿年金 L3b0e_8>R  
antecedent debt 先前的债项 W&hW N9iR  
ante-dated cheque 倒填日期支票 O>L
, G)g  
anticipated expenditure 预期开支 f&<+45JI  
anticipated net profit 预期纯利 Sr \y1nt  
anticipated revenue 预期收入 4X^$"lM  
anti-inflation measure 反通货膨胀措施 _d 6'f8[&  
anti-inflationary stance 反通货膨胀立场 CcQc!`YC  
apparent deficit 表面赤字 t4oD> =,92  
apparent financial solvency 表面偿债能力 |enLv12Gm  
apparent partner 表面合伙人 jSjC43lh  
application for personal assessment 个人入息课税申请书 NtM>`5
{?  
application of fund 资金应用 gvI!Ice#  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 D$>!vD'  
appointed actuary 委任精算师 P!79{8  
appointed auditor 委任核数师；委任审计师 v~>Bbe  
appointed trustee 委任的受托人 S<7!<]F-  
appointer 委任人 ,zgz7  
apportioned pro rata 按比例分摊 yksnsHs}d  
apportionment 分配；分摊 ==Egy:<:Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G2|jS@L#  
apportionment formula 分摊方程式 ao)';[%9s  
apportionment of estate duty 遗产税的分摊 xX-r<:'tmi  
appraisal 估价；评估 Jg$<2CR&  
appreciable growth 可观增长 #LR4%}mg  
appreciable impact 显着影响 ~u&gU1}  
appreciable increase 可观增长 x$q}lJv_  
appreciation 增值；升值
k9%o{Uzy  
appreciation against other currencies 相对其他货币升值 M P8 Sd1_=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #1-WiweO  
appreciation tax 增值税 ~6 1b^L}$  
appropriation 拨款；拨用；拨付 X,
G<D}  
appropriation account 拨款帐目 'LMj.#A<g  
Appropriation Bill 拨款法案 @_kF&~  
appropriation-in-aid system 补助拨款办法 p6%Vf  
approved assets 核准资产 =mXC,<]  
approved basket stock 认可一篮子证券 glLVT i  
approved budget 核准预算 V8/4:Va7s  
approved charitable donation 认可慈善捐款 j&X&&=   
approved charitable institution 认可慈善机构 fG1iq<~  
approved currency 核准货币；认可货币 x*H#?.E  
approved estimates 核准预算 eA7 Iv{M  
approved estimates of expenditure 核准开支预算 +ydd"`  
approved overseas insurer 核准海外保险人 &{e ]S!D  
approved overseas trust company 核准海外信托公司 1r=cCM  
approved pooled investment fund 核准汇集投资基金 oMN<jAU.  
approved provident fund scheme 认可公积金计划 OjhX:{"59  
approved provision 核准拨款 ]A2E2~ ~G  
approved redeemable share 核准可赎回股份 F`7v  
approved regional stock 认可地区性证券 4Kch=jt4#  
approved retirement scheme 认可退休金计划 x/?ET1iGt  
approved subordinated loan 核准附属贷款 KRL.TLgq)  
arbitrage 套戥；套汇；套利 q;,lv3I  
arbitrageur 套戥者；套汇者 TVcA%]y{;  
arbitrary amount 临时款项 Fq~uuQ  
arrangement 措施；安排；协定 &% rM|  
arrears 欠款 hdDT'+  
arrears of pay 欠付薪酬 YVccO~!8  
arrears of revenue 逾期未收税款；逾期未收的帐项 n5=U.r  
articles of association 组织章程；组织细则；组织章程细则 \96\!7$@O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .=;IdLO,Bf  
ascertainment of profit 确定利润 PcC@}3  
"Asia Clear" “亚洲结算系统”