[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 Sxq@W8W  
allotment notice 股份配售通知；配股通知 Q^f{H.  
allotment of shares 股份分配 .b]sQ'  
allowable 可获宽免；免税的 v ^h:E  
allowable business loss 可扣除的营业亏损 VE
h9N  
allowable expenses 可扣税的支出 [ *Dj:A)V^  
allowance 免税额；津贴；备抵；准备金 \lQ3j8U  
allowance for debts 债项的免税额 X=wh Z\EZ  
allowance for depreciation by wear and tear 耗损折旧免税额 fG'~@'P~  
allowance for funeral expenses 殡殓费的免税额 \: J=tAC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -rsbSt ?_  
allowance for repairs and outgoings 修葺及支出方面的免税额 lZ-U/$od  
allowance to debtor 给债务人的津贴 H\QkU`b  
alteration of capital 资本更改 3Q
e|'E,U  
alternate trustee 候补受托人 Kz42AC  
amalgamation 合并 (U
&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r"2l cNE  
ambit of charges 征税范围；收费范围 Mm@G{J\\  
amended valuation 经修订的估值 j2Dw7"f3  
American Commodities Exchange 美国商品交易所 pRun5 )7  
American Express Bank Limited 美国运通银行 q|<B9Jk  
American Stock Exchange 美国证券交易所 ar <8wq<4G  
amortization 摊销 csW\Q][  
amount due from banks 存放银行同业的款项 @KL&vm(F$  
amount due from banks abroad 存放海外银行同业的款项 FJZ'P;3  
amount due from holding companies 控股公司欠款 1@p,  
amount due from local banks 存放本港银行同业的款项 7G_<+rn  
amount due to banks 银行同业的存款 .1[.f}g$J  
amount due to banks abroad 海外银行同业的存款 -E?:W`!  
amount due to holding companies 控股公司存款 G
"?7 Z&+  
amount due to local banks 本港银行同业的存款 ,5$G0  
amount due to outport banks 外埠银行同业的存款 sg7h&<Xx  
amount for note issue 发行纸币的款额 R278 ^E  
amount of bond 担保契据的款额 YjDQ `f/  
amount of consideration 代价款额 c7r(&h  
amount of contribution 供款数额 Yc]V+NxxQ  
amount of indebtedness 负债款额 <ZSXOh,'  
amount of principal of the loan 贷款本金额 .JLJ(WM  
amount of rates chargeable 应征差饷数额 \eKXsO"d  
amount of share capital 股本额 ym{@w3"S  
amount of sums assured 承保款额 M v(Pp  
amount of variation 变动幅度 ndLEIqOY  
amount of vote 拨款数额 D@La-K*5  
amount payable 应付款额 "BSY1?k{  
amount receivable 应收款额 ;=,-C;`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B`-uZ9k   
analysis 分析 z)C}}NH*!@  
ancillary risk 附属风险 ,pD sU@  
annual account 周年帐目；周年帐目报表；年度决算；年结 g,\kLTg  
annual accounting date 年结日期 rtS cQ  
annual allowance 每年免税额；年积金；年度津贴；年津 iXm&\.%  
annual balance 年度余额 &'/"=lK  
annual disposable income 每年可动用收入 U*a#{C7"  
annual estimates 周年预算 \
]<R`YMV  
annual fee 年费 /=;,lC  
annual general meeting 周年大会 p"hO6b%V  
annual growth rate 年增率；每年增长率 {'4#{zmp  
annual long-term supplement 长期个案每年补助金 &)k=ccm  
annual pensionable emolument 可供计算退休金的年薪 v
,}C~L3  
annual report 年报 [nxYfER7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &pzL}/u  
annual return 周年报表；周年申报表；每年报税表格 Hes!uy  
Annual Return Rules 《周年报表规则》 hhPQ.{]>  
annual review of consumer prices 每年消费物价回顾 Fl.?*KBz  
annual roll-forward basis 逐年延展方式 LKvX~68  
annual salary 年薪 (@}^ 3jpT  
annual statement 年度报表；年度决算表 l!:bNMd  
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 #tKks:eL  
annuitant 年金受益人 G06;x   
annuity 年金 aaU4Jl?L  
annuity contract 年金合约 Oz%6y ri  
annuity on human life 人寿年金 ?-c|c_|$  
antecedent debt 先前的债项 I+ |uyc  
ante-dated cheque 倒填日期支票 "J,|),Yd  
anticipated expenditure 预期开支 9R$$(zB 1;  
anticipated net profit 预期纯利 fC'u-m?!Q'  
anticipated revenue 预期收入 IB# u
a:  
anti-inflation measure 反通货膨胀措施 ^4`x:6m  
anti-inflationary stance 反通货膨胀立场 4S'e >:  
apparent deficit 表面赤字 c{Z "'t7  
apparent financial solvency 表面偿债能力 !f(A9V  
apparent partner 表面合伙人 tkV[^OeU>  
application for personal assessment 个人入息课税申请书 }'Ap@4  
application of fund 资金应用 N>3{!K>/Y:  
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 +>C2 6Q  
appointed actuary 委任精算师 Q(<A Yu  
appointed auditor 委任核数师；委任审计师 o+hp#e  
appointed trustee 委任的受托人 ?M'CTz}<\  
appointer 委任人 4Vi*Qa_,y  
apportioned pro rata 按比例分摊 \ {<ml n  
apportionment 分配；分摊 JYNnzgd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0Lj;t/mG  
apportionment formula 分摊方程式 B)7:*Kj  
apportionment of estate duty 遗产税的分摊 4e>f}u5  
appraisal 估价；评估 tiGH#~?  
appreciable growth 可观增长 e-`9-U%6  
appreciable impact 显着影响 gtH^'vFZ  
appreciable increase 可观增长 e/Z{{FP%6  
appreciation 增值；升值 fASklcQ  
appreciation against other currencies 相对其他货币升值 1.p?1"4\u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MX~h>v3_R4  
appreciation tax 增值税 mH;t)d T  
appropriation 拨款；拨用；拨付 7|=SZ+g  
appropriation account 拨款帐目 e6'0g=Y#   
Appropriation Bill 拨款法案 g.Ur~5r  
appropriation-in-aid system 补助拨款办法 &kdW(;`  
approved assets 核准资产 I*U7YqDC9  
approved basket stock 认可一篮子证券 0* x?rO?  
approved budget 核准预算 DOtz   
approved charitable donation 认可慈善捐款 JGq9RB]D$  
approved charitable institution 认可慈善机构 ([$KXfAi]h  
approved currency 核准货币；认可货币 "d/54PKWx  
approved estimates 核准预算 1y[~xxgE  
approved estimates of expenditure 核准开支预算 x!I@cP#O  
approved overseas insurer 核准海外保险人 -U>)B  
approved overseas trust company 核准海外信托公司 v89tV9O)  
approved pooled investment fund 核准汇集投资基金 n.N0Nhd  
approved provident fund scheme 认可公积金计划 wIRU!lIF9  
approved provision 核准拨款 =^M Q 4  
approved redeemable share 核准可赎回股份 =S54p(>  
approved regional stock 认可地区性证券 B[sI7D>Y  
approved retirement scheme 认可退休金计划 M"c=_5P  
approved subordinated loan 核准附属贷款 H '5zl^8 I  
arbitrage 套戥；套汇；套利 _Iy)p{y  
arbitrageur 套戥者；套汇者 b6e2a/x  
arbitrary amount 临时款项 Ld:-S,2  
arrangement 措施；安排；协定 2|!js
t  
arrears 欠款 0p3) t  
arrears of pay 欠付薪酬 }:?_/$};  
arrears of revenue 逾期未收税款；逾期未收的帐项 O:V.;q2]U  
articles of association 组织章程；组织细则；组织章程细则 (Z@-e^R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 
BpFXe7  
ascertainment of profit 确定利润 r8y,$Mv<)0  
"Asia Clear" “亚洲结算系统”