[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 vN'Y);$  
allotment notice 股份配售通知；配股通知 "^_9t'0  
allotment of shares 股份分配 nG hFYQl  
allowable 可获宽免；免税的 <!gq9  
allowable business loss 可扣除的营业亏损 k`[ L  
allowable expenses 可扣税的支出 k<x  %  
allowance 免税额；津贴；备抵；准备金 Wyh    
allowance for debts 债项的免税额 !|}(tqt  
allowance for depreciation by wear and tear 耗损折旧免税额 Ss ;C1:  
allowance for funeral expenses 殡殓费的免税额 ~Y]*TP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6P@3UQ)}s  
allowance for repairs and outgoings 修葺及支出方面的免税额 yyCx;  
allowance to debtor 给债务人的津贴 }A
)>sQ  
alteration of capital 资本更改 MDI[TNYG  
alternate trustee 候补受托人 & c a-  
amalgamation 合并 ?|Y/&/;%I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'Pyeb`AXE9  
ambit of charges 征税范围；收费范围 Q%:#xG5AmE  
amended valuation 经修订的估值 #Q320}]{  
American Commodities Exchange 美国商品交易所 S^ij %  
American Express Bank Limited 美国运通银行 }$EcNm$%  
American Stock Exchange 美国证券交易所 2@ 4^ 81
 
amortization 摊销 :y#KR\T1  
amount due from banks 存放银行同业的款项 B^`'2$3  
amount due from banks abroad 存放海外银行同业的款项 doM}vh)6  
amount due from holding companies 控股公司欠款 )xtDiDB  
amount due from local banks 存放本港银行同业的款项 PgZeDU PP  
amount due to banks 银行同业的存款 CtItzp  
amount due to banks abroad 海外银行同业的存款 U6SgV 8  
amount due to holding companies 控股公司存款 gQHE2$i>  
amount due to local banks 本港银行同业的存款 @w:6m&KL9  
amount due to outport banks 外埠银行同业的存款 ~  &)  
amount for note issue 发行纸币的款额 V-rzn171Q)  
amount of bond 担保契据的款额 Ewg5s?2|  
amount of consideration 代价款额 <tp\+v!u  
amount of contribution 供款数额 5T]GyftFV  
amount of indebtedness 负债款额 _h;#\ )%~  
amount of principal of the loan 贷款本金额 e]N?{s   
amount of rates chargeable 应征差饷数额 ~bL^&o(W  
amount of share capital 股本额 7/^`y')  
amount of sums assured 承保款额 n$>E'oG2t  
amount of variation 变动幅度 z=q   
amount of vote 拨款数额 zyey5Z:7  
amount payable 应付款额 -?)` OHc^  
amount receivable 应收款额 f{_K%0*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ai/VbV'|  
analysis 分析 
5G-)>  
ancillary risk 附属风险 V *2=S  
annual account 周年帐目；周年帐目报表；年度决算；年结 mMLxT3Ci8  
annual accounting date 年结日期 }*0OLUF
FJ  
annual allowance 每年免税额；年积金；年度津贴；年津 '&_< !Nv3  
annual balance 年度余额 <3]Qrjl ,b  
annual disposable income 每年可动用收入 ZUE?19GA  
annual estimates 周年预算 #)im9LLC#  
annual fee 年费 !L5[s  
annual general meeting 周年大会 "b6ZAgx
v  
annual growth rate 年增率；每年增长率 [p3)C<;ZC  
annual long-term supplement 长期个案每年补助金 e*[M*u  
annual pensionable emolument 可供计算退休金的年薪 n|,kL!++.  
annual report 年报 40VdT|n$$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 RJMrSz$  
annual return 周年报表；周年申报表；每年报税表格 Rxe sK  
Annual Return Rules 《周年报表规则》 ?<@yo&)  
annual review of consumer prices 每年消费物价回顾 \A-w,]9^V  
annual roll-forward basis 逐年延展方式 k:D;C3vJd  
annual salary 年薪 Mk-C&#'  
annual statement 年度报表；年度决算表 e[D'0L
 
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 !wl3}]q  
annuitant 年金受益人 &W1{o&  
annuity 年金 Gx75
EQ2  
annuity contract 年金合约 DkO>?n:-C  
annuity on human life 人寿年金 [[fhfV+H  
antecedent debt 先前的债项 K>H_q@-?f  
ante-dated cheque 倒填日期支票 iRwqt-WZ  
anticipated expenditure 预期开支 ;jb+x5t  
anticipated net profit 预期纯利 3e)3t`  
anticipated revenue 预期收入 lH_S*FDa  
anti-inflation measure 反通货膨胀措施 J(&a,w>p  
anti-inflationary stance 反通货膨胀立场 -QaS/WO_  
apparent deficit 表面赤字 @C),-TM  
apparent financial solvency 表面偿债能力 XWo=?(iA  
apparent partner 表面合伙人 7QdU|1]  
application for personal assessment 个人入息课税申请书 MYqxkhcLH1  
application of fund 资金应用 wA`A+Z2*?  
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 x+h7OvW{  
appointed actuary 委任精算师 8.vPh
  
appointed auditor 委任核数师；委任审计师 x 
Hw$
 
appointed trustee 委任的受托人 sePOW#|  
appointer 委任人 GnbXS>  
apportioned pro rata 按比例分摊 ; *G[3kk  
apportionment 分配；分摊 AuZ?~I1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  G
6X  
apportionment formula 分摊方程式 22?9KZ`Z=  
apportionment of estate duty 遗产税的分摊 7. y L>  
appraisal 估价；评估 1a{
~B#  
appreciable growth 可观增长 +M9=KVr  
appreciable impact 显着影响 +nKxSjqI  
appreciable increase 可观增长 b2;Weu3WN  
appreciation 增值；升值 ^=)? a;V  
appreciation against other currencies 相对其他货币升值 }-
{l(8-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E&k{ubcT  
appreciation tax 增值税 KZV$rJ%G  
appropriation 拨款；拨用；拨付 !:3NPjhf1Y  
appropriation account 拨款帐目 UQz8":#V  
Appropriation Bill 拨款法案 \$J!B&i  
appropriation-in-aid system 补助拨款办法 SJVqfi3A  
approved assets 核准资产 DBi3 j  
approved basket stock 认可一篮子证券 1{+Ni{   
approved budget 核准预算 "42u0rH0J  
approved charitable donation 认可慈善捐款 g5TX
s^g  
approved charitable institution 认可慈善机构 8<u_ wt@  
approved currency 核准货币；认可货币 ;2RCgX!'%  
approved estimates 核准预算 {pUOu8`Z  
approved estimates of expenditure 核准开支预算 wxPg*R+t  
approved overseas insurer 核准海外保险人 UC * <]  
approved overseas trust company 核准海外信托公司 >*A\/Da]j  
approved pooled investment fund 核准汇集投资基金 /IVw}:G  
approved provident fund scheme 认可公积金计划 xU1dy*-  
approved provision 核准拨款 6YT*=\KT  
approved redeemable share 核准可赎回股份 R{.wAH(  
approved regional stock 认可地区性证券 WPyd ^Y<  
approved retirement scheme 认可退休金计划 /B!"\0G/,  
approved subordinated loan 核准附属贷款 lqPRUkin  
arbitrage 套戥；套汇；套利 zqYfgV  
arbitrageur 套戥者；套汇者 &K k+RHM  
arbitrary amount 临时款项 =1n>vUW+J  
arrangement 措施；安排；协定 :i*JlKHJd  
arrears 欠款 NVFAmX.Z:  
arrears of pay 欠付薪酬 J.
":oD  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^~MHxF5d  
articles of association 组织章程；组织细则；组织章程细则 yB}y'5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O3*Vilx  
ascertainment of profit 确定利润 nngL,-v#F  
"Asia Clear" “亚洲结算系统”