[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 .]D7Il  
allotment notice 股份配售通知；配股通知 ,"U_oa3  
allotment of shares 股份分配 @kmOz(  
allowable 可获宽免；免税的 @M_p3[c\  
allowable business loss 可扣除的营业亏损 DSX.84  
allowable expenses 可扣税的支出 v[J"/ :]  
allowance 免税额；津贴；备抵；准备金 e_Un:r@)  
allowance for debts 债项的免税额 p81Vt  
allowance for depreciation by wear and tear 耗损折旧免税额 :,[=g$CT:  
allowance for funeral expenses 殡殓费的免税额 IqrT@ jgN-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 NPY\ >pf  
allowance for repairs and outgoings 修葺及支出方面的免税额 =/zb$d cz  
allowance to debtor 给债务人的津贴 'j27.Ry.  
alteration of capital 资本更改 RjW< H6a"K  
alternate trustee 候补受托人 I2G:jMPy  
amalgamation 合并 zvAUF8'_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2n|]&D3V"'  
ambit of charges 征税范围；收费范围 r
< ~pSj  
amended valuation 经修订的估值 :y%CP8  
American Commodities Exchange 美国商品交易所 "s3eO  
American Express Bank Limited 美国运通银行 _Cnl|'  
American Stock Exchange 美国证券交易所 LUN"p#
1  
amortization 摊销 4/:}K>S_  
amount due from banks 存放银行同业的款项 e$=UA%  
amount due from banks abroad 存放海外银行同业的款项 !wNj;S
T*  
amount due from holding companies 控股公司欠款 7 S6@[-E
 
amount due from local banks 存放本港银行同业的款项 RW I7eC  
amount due to banks 银行同业的存款 ;2\+O"}4H  
amount due to banks abroad 海外银行同业的存款 ?vn9HhTD  
amount due to holding companies 控股公司存款 vn"+x_  
amount due to local banks 本港银行同业的存款 q47:kB{d  
amount due to outport banks 外埠银行同业的存款
TVs#,  
amount for note issue 发行纸币的款额 9qcA+gz:|
 
amount of bond 担保契据的款额 ?CU6RC n  
amount of consideration 代价款额 @B#\3WN
t  
amount of contribution 供款数额 '"Z\8;5i  
amount of indebtedness 负债款额 "`q:
  
amount of principal of the loan 贷款本金额 mMSQW6~j  
amount of rates chargeable 应征差饷数额 .,+TpPkc  
amount of share capital 股本额 K}e:zR;;^  
amount of sums assured 承保款额 ":!7R<t  
amount of variation 变动幅度 g*]/HS>e<G  
amount of vote 拨款数额 JVxGS{Z  
amount payable 应付款额 QMAineO  
amount receivable 应收款额 LfsqtQ=J`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =R6IW,*  
analysis 分析 8
;\   
ancillary risk 附属风险 Svqj@@_f  
annual account 周年帐目；周年帐目报表；年度决算；年结 {Uj-x -  
annual accounting date 年结日期 o4PJ9x5R!  
annual allowance 每年免税额；年积金；年度津贴；年津 ]/ffA|"U`  
annual balance 年度余额 734f&2  
annual disposable income 每年可动用收入 '
JK"3m}nT  
annual estimates 周年预算 l2Pry'3  
annual fee 年费 [Rxb
b+,U  
annual general meeting 周年大会 8Z[YcLy"({  
annual growth rate 年增率；每年增长率 Vl\8*!OL%  
annual long-term supplement 长期个案每年补助金 oqUF_kh  
annual pensionable emolument 可供计算退休金的年薪 o7i>D6^^  
annual report 年报 E>I\m!ue  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UYw=i4J'  
annual return 周年报表；周年申报表；每年报税表格 #X t|"Z  
Annual Return Rules 《周年报表规则》 xm$-:N0q  
annual review of consumer prices 每年消费物价回顾 s{9G//  
annual roll-forward basis 逐年延展方式 pB5#Ho>S  
annual salary 年薪 o|G[/o2  
annual statement 年度报表；年度决算表 *'to#_n&W  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 RzOcz= A}  
annuitant 年金受益人 ?[VL 2dP0  
annuity 年金 `p'682xI  
annuity contract 年金合约 !YVGT <  
annuity on human life 人寿年金 HE|XDcYO  
antecedent debt 先前的债项 &,8F!)[9  
ante-dated cheque 倒填日期支票 z)Gd3C  
anticipated expenditure 预期开支 a${<~
M hm  
anticipated net profit 预期纯利 \`U=pZJ  
anticipated revenue 预期收入 <{P`A
% g@  
anti-inflation measure 反通货膨胀措施 @i <vlHpl  
anti-inflationary stance 反通货膨胀立场 fHd|tl  
apparent deficit 表面赤字 hZ`<ID  
apparent financial solvency 表面偿债能力 4..M *U  
apparent partner 表面合伙人 "K c/Cs2[  
application for personal assessment 个人入息课税申请书 w&[&ZDsK  
application of fund 资金应用 ~J:]cy)Q  
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 cNl NJ  
appointed actuary 委任精算师 Us2I eR  
appointed auditor 委任核数师；委任审计师 urhOvC$a  
appointed trustee 委任的受托人 ~YRG9TK  
appointer 委任人 ? FlQ\q  
apportioned pro rata 按比例分摊 1Eh6ti  
apportionment 分配；分摊 {&ykpu090  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  <BiSx  
apportionment formula 分摊方程式 pv]2"|]V)  
apportionment of estate duty 遗产税的分摊 `nrw[M?  
appraisal 估价；评估 ]_(J8v  
appreciable growth 可观增长 dt||nF  
appreciable impact 显着影响 B",;z)(%  
appreciable increase 可观增长 6o d^+>U  
appreciation 增值；升值 BIh^b?:zU  
appreciation against other currencies 相对其他货币升值 Bwl@Muw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b.j$Gna>Q  
appreciation tax 增值税 \,S4-~(:!  
appropriation 拨款；拨用；拨付 i_ e%HG  
appropriation account 拨款帐目 gY&WH9sp?9  
Appropriation Bill 拨款法案 FDal;T  
appropriation-in-aid system 补助拨款办法 ,GF]+nI89  
approved assets 核准资产 = glF6a  
approved basket stock 认可一篮子证券 Nsn~mY%  
approved budget 核准预算 !nU
|3S[b  
approved charitable donation 认可慈善捐款 3O*^[$vM  
approved charitable institution 认可慈善机构 H1.ktG  
approved currency 核准货币；认可货币 oy-y QYX  
approved estimates 核准预算 t0_4jVt  
approved estimates of expenditure 核准开支预算 gA}?X  
approved overseas insurer 核准海外保险人 8b!xMFF"  
approved overseas trust company 核准海外信托公司 =m;,?("7t3  
approved pooled investment fund 核准汇集投资基金 <?>tjCg'  
approved provident fund scheme 认可公积金计划 #y-R*4G  
approved provision 核准拨款 goe%'k,  
approved redeemable share 核准可赎回股份 +rJDDIb  
approved regional stock 认可地区性证券 %xrldn%  
approved retirement scheme 认可退休金计划 hdeI/4 B  
approved subordinated loan 核准附属贷款 [}HS[($  
arbitrage 套戥；套汇；套利 2<9&OL  
arbitrageur 套戥者；套汇者 3Cgv($xl&  
arbitrary amount 临时款项 N[A9J7}_R  
arrangement 措施；安排；协定 l >~Rzw  
arrears 欠款 3rBID  
arrears of pay 欠付薪酬 2HO2  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~BiLzT1,  
articles of association 组织章程；组织细则；组织章程细则 d uP0US  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8*;>:g  
ascertainment of profit 确定利润 2@W`OW Njm  
"Asia Clear" “亚洲结算系统”