[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 |FR'?y1  
allotment notice 股份配售通知；配股通知 Nt>wzPd)  
allotment of shares 股份分配 xJ
0
Q8A  
allowable 可获宽免；免税的 -5&|"YYjr{  
allowable business loss 可扣除的营业亏损 vX9B^W||x  
allowable expenses 可扣税的支出 5O7x4bY  
allowance 免税额；津贴；备抵；准备金 Bo
i?Bt  
allowance for debts 债项的免税额 b* AL,n?  
allowance for depreciation by wear and tear 耗损折旧免税额 2c%*u {=:  
allowance for funeral expenses 殡殓费的免税额 Vm3e6Y,K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o3s ME2  
allowance for repairs and outgoings 修葺及支出方面的免税额 [~%\:of70n  
allowance to debtor 给债务人的津贴 {j0c)SETN  
alteration of capital 资本更改 mbZS J  
alternate trustee 候补受托人 w ^rINPAS  
amalgamation 合并 \W;+@w|c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j/C.='?%  
ambit of charges 征税范围；收费范围 KRL9dD,&  
amended valuation 经修订的估值 o<J_?7c~}  
American Commodities Exchange 美国商品交易所 D09/(%4j  
American Express Bank Limited 美国运通银行 b`TA2h  
American Stock Exchange 美国证券交易所 !)nA4l=S#  
amortization 摊销 L,KK{o|Eq  
amount due from banks 存放银行同业的款项 _ +"V5
z  
amount due from banks abroad 存放海外银行同业的款项 GfG!CG^%  
amount due from holding companies 控股公司欠款 ,j'>}'wG)  
amount due from local banks 存放本港银行同业的款项 6)@Y41H]C  
amount due to banks 银行同业的存款 Em(&cra  
amount due to banks abroad 海外银行同业的存款 [|:kS  
amount due to holding companies 控股公司存款 cTq
}H_hC  
amount due to local banks 本港银行同业的存款 '`+GC9VG  
amount due to outport banks 外埠银行同业的存款 oD@~wcMIT0  
amount for note issue 发行纸币的款额 +OM9v3qJ  
amount of bond 担保契据的款额 e 2P ds`  
amount of consideration 代价款额 YNRorE   
amount of contribution 供款数额 j;3hQO l  
amount of indebtedness 负债款额 NrNxI'MG  
amount of principal of the loan 贷款本金额 M^e;WY@ D  
amount of rates chargeable 应征差饷数额 2G(RQ\Ro*  
amount of share capital 股本额 9:]w|l E:D  
amount of sums assured 承保款额 `Dn"<-9:  
amount of variation 变动幅度 O.9r'n4f  
amount of vote 拨款数额 *k(|r>  
amount payable 应付款额 }8zw| (GR,  
amount receivable 应收款额 @N?u{|R:d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z0(}doh  
analysis 分析 | M|5Nc>W  
ancillary risk 附属风险 H J8rb  
annual account 周年帐目；周年帐目报表；年度决算；年结 &'0|U{|  
annual accounting date 年结日期 |KC!6<}T~9  
annual allowance 每年免税额；年积金；年度津贴；年津 =/|2f
; Q  
annual balance 年度余额 'JjW5  
annual disposable income 每年可动用收入 GJ3@".+6  
annual estimates 周年预算 65~X!90k  
annual fee 年费 w7;,+Jq  
annual general meeting 周年大会 5*n3*rbU:  
annual growth rate 年增率；每年增长率 k3w(KH@  
annual long-term supplement 长期个案每年补助金  /uyZ[=5  
annual pensionable emolument 可供计算退休金的年薪 :M |<c9I  
annual report 年报 &* Aems{-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &2,0?ra2&  
annual return 周年报表；周年申报表；每年报税表格 +@j@#~=K  
Annual Return Rules 《周年报表规则》 !n?8'eqWru  
annual review of consumer prices 每年消费物价回顾 gXQ s)Eyv  
annual roll-forward basis 逐年延展方式 tr<iFT}C  
annual salary 年薪 L
PDx3MS  
annual statement 年度报表；年度决算表 H/v|H}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 '0\v[f{K3G  
annuitant 年金受益人 c^?+"7oO0  
annuity 年金 -k+}w_<Q  
annuity contract 年金合约 lV*dQwa?i  
annuity on human life 人寿年金 v'vYNh  
antecedent debt 先前的债项 BwpSw\\?@  
ante-dated cheque 倒填日期支票 cGE,3dsF[  
anticipated expenditure 预期开支 [s"e?Qee  
anticipated net profit 预期纯利 j&c YRKpz  
anticipated revenue 预期收入 >[D(<b(U&  
anti-inflation measure 反通货膨胀措施 |P
>Yf 0  
anti-inflationary stance 反通货膨胀立场 mHYR?
  
apparent deficit 表面赤字 8}^R jMgI  
apparent financial solvency 表面偿债能力 zo^34wW^  
apparent partner 表面合伙人 uE]kv  
application for personal assessment 个人入息课税申请书 /3!c ;(  
application of fund 资金应用 n'42CE  
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 [@PD[-2QG3  
appointed actuary 委任精算师 #ox&=MY  
appointed auditor 委任核数师；委任审计师 SFiK_;  
appointed trustee 委任的受托人 [T<Z?  
appointer 委任人 jnu!a.H  
apportioned pro rata 按比例分摊 He}uE0^  
apportionment 分配；分摊 >p[skN 
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w`Ss MI  
apportionment formula 分摊方程式 ZITic&>W  
apportionment of estate duty 遗产税的分摊 
k
-zkb2  
appraisal 估价；评估 YIc|0[ ]*|  
appreciable growth 可观增长 RXbhuI  
appreciable impact 显着影响 .:nV^+)  
appreciable increase 可观增长 gpe/dfyJ9  
appreciation 增值；升值 ,?k~>,{3  
appreciation against other currencies 相对其他货币升值 T[<deQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?uBZ"^'  
appreciation tax 增值税 
#AN]mH  
appropriation 拨款；拨用；拨付 jmH=W)  
appropriation account 拨款帐目 ~hk;OB;  
Appropriation Bill 拨款法案 O2n[`9*  
appropriation-in-aid system 补助拨款办法 ~:l
dGfb|  
approved assets 核准资产 h,(f3Ik0O  
approved basket stock 认可一篮子证券 :CR1Oy9  
approved budget 核准预算 e-`=?tct  
approved charitable donation 认可慈善捐款 43HZ)3!me  
approved charitable institution 认可慈善机构 
\uUd *  
approved currency 核准货币；认可货币 >B~vE2^tQ~  
approved estimates 核准预算 L#}HeOEi[  
approved estimates of expenditure 核准开支预算 a(a2xa  
approved overseas insurer 核准海外保险人 Jj:Bi&C  
approved overseas trust company 核准海外信托公司 W7 .Y`u[  
approved pooled investment fund 核准汇集投资基金 .GM}3(1fX`  
approved provident fund scheme 认可公积金计划 4L`<xX;:{  
approved provision 核准拨款 0]._|Ubn6)  
approved redeemable share 核准可赎回股份 bFv,.(h'  
approved regional stock 认可地区性证券 U^@8ebv  
approved retirement scheme 认可退休金计划 O9_S"\8]@  
approved subordinated loan 核准附属贷款 *Bj7\8cKC  
arbitrage 套戥；套汇；套利 itpljh  
arbitrageur 套戥者；套汇者 -<jd/ 5  
arbitrary amount 临时款项 M;$LB@h  
arrangement 措施；安排；协定 Ug1[pONk  
arrears 欠款 iYE7BUH=  
arrears of pay 欠付薪酬 Wi5rXZS  
arrears of revenue 逾期未收税款；逾期未收的帐项 e]qbh_A  
articles of association 组织章程；组织细则；组织章程细则 /ad]p
dF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O*:8gu'Y2  
ascertainment of profit 确定利润 n1mqe*Mvs/  
"Asia Clear" “亚洲结算系统”