[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 kd=|Iip;(  
allotment notice 股份配售通知；配股通知 za,JC I  
allotment of shares 股份分配 v1R t$[  
allowable 可获宽免；免税的 E"'4=_  
allowable business loss 可扣除的营业亏损 X/8TRi
TFv  
allowable expenses 可扣税的支出 &6@#W]_  
allowance 免税额；津贴；备抵；准备金 ML!>tCT  
allowance for debts 债项的免税额 af>^<q  
allowance for depreciation by wear and tear 耗损折旧免税额 up;^,I
  
allowance for funeral expenses 殡殓费的免税额 CMiE$yC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )N'-Ap$g  
allowance for repairs and outgoings 修葺及支出方面的免税额 DtFzT>$^F  
allowance to debtor 给债务人的津贴 )c<X.4  
alteration of capital 资本更改 J$D/-*/@  
alternate trustee 候补受托人 Y& p ~8  
amalgamation 合并 i)1013b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]aZ3_<b  
ambit of charges 征税范围；收费范围 Zl\$9
Q_  
amended valuation 经修订的估值 N<N uBtkA  
American Commodities Exchange 美国商品交易所 m\.( -  
American Express Bank Limited 美国运通银行 l+r3|b  
American Stock Exchange 美国证券交易所 L; o$vI~U,  
amortization 摊销 <*3#nA-O>i  
amount due from banks 存放银行同业的款项 /cX %XZg  
amount due from banks abroad 存放海外银行同业的款项 ])9
|j  
amount due from holding companies 控股公司欠款 @R
w]boC  
amount due from local banks 存放本港银行同业的款项 n8.Tag(#  
amount due to banks 银行同业的存款 =K;M\_k%y  
amount due to banks abroad 海外银行同业的存款 qa>H@`P  
amount due to holding companies 控股公司存款 eia>Y$  
amount due to local banks 本港银行同业的存款 >4G~01  
amount due to outport banks 外埠银行同业的存款 9=}&evGm89  
amount for note issue 发行纸币的款额 OnND(YiX  
amount of bond 担保契据的款额 K[^ BRn  
amount of consideration 代价款额 % jh gKq  
amount of contribution 供款数额 s
= bP@[Gj  
amount of indebtedness 负债款额 ^//`Dz  
amount of principal of the loan 贷款本金额 vo"?a~kY7  
amount of rates chargeable 应征差饷数额 VUUE2k;^  
amount of share capital 股本额 iOdk)  
amount of sums assured 承保款额 DmiZ"A  
amount of variation 变动幅度 .L8g(F(=:  
amount of vote 拨款数额 5_+pgJL  
amount payable 应付款额 % pQi}x  
amount receivable 应收款额 mIW /x/I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'pHxO,vo  
analysis 分析 /_!Ed]  
ancillary risk 附属风险 !-~sxa280r  
annual account 周年帐目；周年帐目报表；年度决算；年结 A(D3wctdr  
annual accounting date 年结日期 !%(
PN3*  
annual allowance 每年免税额；年积金；年度津贴；年津 h'"~t#r  
annual balance 年度余额 YZZog6%  
annual disposable income 每年可动用收入 =3EE-%eF!  
annual estimates 周年预算 "Ky&x$dje  
annual fee 年费 .W51Cup@&  
annual general meeting 周年大会 *:Uq ;)*  
annual growth rate 年增率；每年增长率 6$&%z Eh  
annual long-term supplement 长期个案每年补助金 #]*]qdQWV^  
annual pensionable emolument 可供计算退休金的年薪 'B;n &tJ   
annual report 年报 $QnsP#ePN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "]}?{2i;  
annual return 周年报表；周年申报表；每年报税表格 K6 c[W%Va  
Annual Return Rules 《周年报表规则》 i$6o>V6  
annual review of consumer prices 每年消费物价回顾 [mFgo il  
annual roll-forward basis 逐年延展方式 fbW<c`LH  
annual salary 年薪 }$` PZUw>  
annual statement 年度报表；年度决算表 ,*Z/3at}5M  
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 S r>5V  
annuitant 年金受益人 z,g\7F[  
annuity 年金 'xu!t'l&  
annuity contract 年金合约 |&
_(I  
annuity on human life 人寿年金 Vx%!j&  
antecedent debt 先前的债项 D77s3AyHK  
ante-dated cheque 倒填日期支票 Bejk^V~  
anticipated expenditure 预期开支 vu~7Z;y(<j  
anticipated net profit 预期纯利 g4Nl"s *~
 
anticipated revenue 预期收入 B=HEi\55K  
anti-inflation measure 反通货膨胀措施 E&;; 2  
anti-inflationary stance 反通货膨胀立场 KvumU>c#A  
apparent deficit 表面赤字 TU^s!Tj  
apparent financial solvency 表面偿债能力 H`nd |  
apparent partner 表面合伙人 AWDy_11Nm  
application for personal assessment 个人入息课税申请书 [tkP2%1  
application of fund 资金应用 qT^0 %O:  
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 v+W4wD  
appointed actuary 委任精算师 /Zg4JQ~  
appointed auditor 委任核数师；委任审计师 +J3Y}A4W3X  
appointed trustee 委任的受托人 2Y
g\<PsN  
appointer 委任人 = ,c!V  
apportioned pro rata 按比例分摊 0Om<+]).R  
apportionment 分配；分摊 z{nd4qOsD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 < 49\B  
apportionment formula 分摊方程式 bd&Nf2  
apportionment of estate duty 遗产税的分摊 fv:&?gc  
appraisal 估价；评估 ?~X^YxWsY  
appreciable growth 可观增长 :'sMrf_EA  
appreciable impact 显着影响 <f;Xs(  
appreciable increase 可观增长 p/gf  
appreciation 增值；升值 .$xTX'  
appreciation against other currencies 相对其他货币升值 (^$SMuC
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Mo]  
appreciation tax 增值税 %:8 XZf  
appropriation 拨款；拨用；拨付 %$F_oO7"  
appropriation account 拨款帐目 8u"HW~~=  
Appropriation Bill 拨款法案 \9 k3;zw  
appropriation-in-aid system 补助拨款办法 yc0_7Im?  
approved assets 核准资产 kyL]4:@W`  
approved basket stock 认可一篮子证券 ,f$ftn\~j/  
approved budget 核准预算 ~8EzK_c  
approved charitable donation 认可慈善捐款 ivvm.7{  
approved charitable institution 认可慈善机构 R(IYb%L  
approved currency 核准货币；认可货币 :z2G a  
approved estimates 核准预算 AQ)J|i  
approved estimates of expenditure 核准开支预算 9:7&`JlC#  
approved overseas insurer 核准海外保险人 ldr~=<hsZ  
approved overseas trust company 核准海外信托公司 }Io5&ww: U  
approved pooled investment fund 核准汇集投资基金 Xj$'i/=-+c  
approved provident fund scheme 认可公积金计划 "]B%V!@  
approved provision 核准拨款 cG5u$B  
approved redeemable share 核准可赎回股份 Wux[h8G  
approved regional stock 认可地区性证券 B>%;"OMp  
approved retirement scheme 认可退休金计划 } ^WmCX2a  
approved subordinated loan 核准附属贷款 U4h5K}j4  
arbitrage 套戥；套汇；套利 c:2LG_mQ  
arbitrageur 套戥者；套汇者 2I{kLN1TY  
arbitrary amount 临时款项 Jm,
tN/o*  
arrangement 措施；安排；协定 0lS=-am  
arrears 欠款 {tUxRX  
arrears of pay 欠付薪酬 n
W:Bo#  
arrears of revenue 逾期未收税款；逾期未收的帐项 !mK}Rim~  
articles of association 组织章程；组织细则；组织章程细则 ,YF1*69  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2 @t?@,c  
ascertainment of profit 确定利润
hx8.  
"Asia Clear" “亚洲结算系统”