[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 |lE-&a$xd  
allotment notice 股份配售通知；配股通知 6?!I  
allotment of shares 股份分配 ]hKgA~;  
allowable 可获宽免；免税的 >[8#hSk  
allowable business loss 可扣除的营业亏损 Gql`>~   
allowable expenses 可扣税的支出 2/EK`S  
allowance 免税额；津贴；备抵；准备金 e2bLkb3c  
allowance for debts 债项的免税额 9fMSAB+c%  
allowance for depreciation by wear and tear 耗损折旧免税额 {NV :|M!  
allowance for funeral expenses 殡殓费的免税额 {wv&t R;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f)U6p  
allowance for repairs and outgoings 修葺及支出方面的免税额 6W:1 >,xS  
allowance to debtor 给债务人的津贴 Ju4.@  
alteration of capital 资本更改 6+)x7g1PL  
alternate trustee 候补受托人 c>rKgx  
amalgamation 合并 yXrd2?Rq@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B5 & YL  
ambit of charges 征税范围；收费范围 NhCAv+  
amended valuation 经修订的估值 zU b8NOi  
American Commodities Exchange 美国商品交易所 j9>TTgy@  
American Express Bank Limited 美国运通银行 5 pmQp}}R  
American Stock Exchange 美国证券交易所 ;.AV;C"  
amortization 摊销 .v\PilF  
amount due from banks 存放银行同业的款项 UFIjW[h  
amount due from banks abroad 存放海外银行同业的款项 .8x@IWJD
 
amount due from holding companies 控股公司欠款 Tm\OYYyk  
amount due from local banks 存放本港银行同业的款项 gZ*hkKN6  
amount due to banks 银行同业的存款 4]IKh,jT  
amount due to banks abroad 海外银行同业的存款 >"b[r  
amount due to holding companies 控股公司存款 3u4:l  
amount due to local banks 本港银行同业的存款  ^ `je
 
amount due to outport banks 外埠银行同业的存款 I5Q~T5Ar  
amount for note issue 发行纸币的款额 4@mso+tk  
amount of bond 担保契据的款额 WDvV LU`  
amount of consideration 代价款额 )\"I*Jwir  
amount of contribution 供款数额 8UYJye8  
amount of indebtedness 负债款额 4a?r` '  
amount of principal of the loan 贷款本金额 716hpj#*  
amount of rates chargeable 应征差饷数额 %:%MUdl6  
amount of share capital 股本额 E^82==R  
amount of sums assured 承保款额 Y6a$gXRT  
amount of variation 变动幅度 d{3I.$ThH  
amount of vote 拨款数额 ^1Yo-T(R  
amount payable 应付款额 (Wn "3 ]  
amount receivable 应收款额 ?jFc@t*\:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W%WC(/hor  
analysis 分析 6$DG.p
 
ancillary risk 附属风险 &#Wkww&Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 (qbc;gBy  
annual accounting date 年结日期 `;e^2  
annual allowance 每年免税额；年积金；年度津贴；年津 Q<C@KBiVE  
annual balance 年度余额 g*28L[Q~  
annual disposable income 每年可动用收入 38"cbHE3  
annual estimates 周年预算 l) H9J]  
annual fee 年费 p8_2y~!  
annual general meeting 周年大会 v/x*]c!"`  
annual growth rate 年增率；每年增长率 ze ?CoDx2  
annual long-term supplement 长期个案每年补助金 Xa)7`bp<  
annual pensionable emolument 可供计算退休金的年薪 L/5z!  
annual report 年报 m qpd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ir^BC!<2>  
annual return 周年报表；周年申报表；每年报税表格 1-/ 4Y5?}  
Annual Return Rules 《周年报表规则》 y6\ [1nZ  
annual review of consumer prices 每年消费物价回顾 _En]@xK3&  
annual roll-forward basis 逐年延展方式 hg{ &Y(J!U  
annual salary 年薪 XA?WUR[e  
annual statement 年度报表；年度决算表 &
`m~o/  
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 rrYp'L  
annuitant 年金受益人 YyG~#6aCh  
annuity 年金 48;~bVr}  
annuity contract 年金合约 <jg8y'm@0  
annuity on human life 人寿年金 9wzg{4/-$  
antecedent debt 先前的债项 W;91H'`?H  
ante-dated cheque 倒填日期支票 (5>{?dR)|  
anticipated expenditure 预期开支 1ZKz3)K  
anticipated net profit 预期纯利 aK!xRnY  
anticipated revenue 预期收入 [rc'/@
L  
anti-inflation measure 反通货膨胀措施 {Qm6?H  
anti-inflationary stance 反通货膨胀立场 2}597Hb   
apparent deficit 表面赤字  K
zIt  
apparent financial solvency 表面偿债能力 *TJ<  
apparent partner 表面合伙人 1 iquHn  
application for personal assessment 个人入息课税申请书 "i}Z(_7yr  
application of fund 资金应用 Dxz5NW4  
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 y{:]sHyG  
appointed actuary 委任精算师 2YaTT& J  
appointed auditor 委任核数师；委任审计师 Q.*'H_Y  
appointed trustee 委任的受托人 .H
QVj'g  
appointer 委任人 #wGQ v  
apportioned pro rata 按比例分摊 p_A5C?&  
apportionment 分配；分摊 Ja^7$WY
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3LT+9ad2d  
apportionment formula 分摊方程式 t7sUtmq  
apportionment of estate duty 遗产税的分摊 "^18&>^  
appraisal 估价；评估 LRhP7D+A  
appreciable growth 可观增长 C:WtCAm(  
appreciable impact 显着影响 4Rl nnXY  
appreciable increase 可观增长 2&suo!ig  
appreciation 增值；升值 4
S^  
appreciation against other currencies 相对其他货币升值 wVlSjk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^u=PdBY  
appreciation tax 增值税 ?G2qlna  
appropriation 拨款；拨用；拨付 X S6]C{  
appropriation account 拨款帐目 C#ZmgR  
Appropriation Bill 拨款法案 yY-FL`-  
appropriation-in-aid system 补助拨款办法 jq7vOr-_g  
approved assets 核准资产 Wdei`u[  
approved basket stock 认可一篮子证券 Z3LQl(  
approved budget 核准预算 YK(XS"Kl  
approved charitable donation 认可慈善捐款 | TC3*Y  
approved charitable institution 认可慈善机构 aE%eJ)+K  
approved currency 核准货币；认可货币 h9,wiT  
approved estimates 核准预算 {vf+sf^^q  
approved estimates of expenditure 核准开支预算 eUzU]6h  
approved overseas insurer 核准海外保险人
;a#}fX  
approved overseas trust company 核准海外信托公司 Xi1q]ps  
approved pooled investment fund 核准汇集投资基金 mrhsKmH  
approved provident fund scheme 认可公积金计划 Q=)"om  
approved provision 核准拨款 Z5"!0B^ j  
approved redeemable share 核准可赎回股份 B
:.;,@r]  
approved regional stock 认可地区性证券 fhVbJU  
approved retirement scheme 认可退休金计划 ~e,f)?  
approved subordinated loan 核准附属贷款 h v;n[  
arbitrage 套戥；套汇；套利 6R3"L]J  
arbitrageur 套戥者；套汇者 uzat."`d'  
arbitrary amount 临时款项 4SX3c:>  
arrangement 措施；安排；协定 C5.\;;7^&  
arrears 欠款 d=Rk\F'^J  
arrears of pay 欠付薪酬 '8]
|E  
arrears of revenue 逾期未收税款；逾期未收的帐项 
i{%z  
articles of association 组织章程；组织细则；组织章程细则 XhJP87 A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'LtgA|c=  
ascertainment of profit 确定利润 D 2hAlV)i(  
"Asia Clear" “亚洲结算系统”