[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 hT,rc Ikg:  
allotment notice 股份配售通知；配股通知 XH(-anU"!P  
allotment of shares 股份分配 +]( #!}oH  
allowable 可获宽免；免税的 [c -|`d^  
allowable business loss 可扣除的营业亏损 <$pv;]n  
allowable expenses 可扣税的支出 Tm9sQ7Oj(  
allowance 免税额；津贴；备抵；准备金 tSnsjd<6.  
allowance for debts 债项的免税额 cW_l |  
allowance for depreciation by wear and tear 耗损折旧免税额 }I MV@z B  
allowance for funeral expenses 殡殓费的免税额 IlwHHt;njp  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @4Zkkj
c4b  
allowance for repairs and outgoings 修葺及支出方面的免税额 MBLDxsZ-  
allowance to debtor 给债务人的津贴 +sTPTCLE  
alteration of capital 资本更改 WgG$ r  
alternate trustee 候补受托人 I(WIT=Wi<  
amalgamation 合并 BJ\81 R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `>b,'u6F  
ambit of charges 征税范围；收费范围 ~{);Ab.9+  
amended valuation 经修订的估值 ^7*7^<  
American Commodities Exchange 美国商品交易所 sP}u zS  
American Express Bank Limited 美国运通银行 4\nGWi{2  
American Stock Exchange 美国证券交易所 >)u{%@Rcy{  
amortization 摊销 lFduX D  
amount due from banks 存放银行同业的款项 @Kn@j D;  
amount due from banks abroad 存放海外银行同业的款项 n(|n=P:o  
amount due from holding companies 控股公司欠款 )m[<lJbw  
amount due from local banks 存放本港银行同业的款项 FV3[
7w=D\  
amount due to banks 银行同业的存款 #
0Uz1 [  
amount due to banks abroad 海外银行同业的存款 p@Cas  
amount due to holding companies 控股公司存款 ,%BDBZ  
amount due to local banks 本港银行同业的存款 s? Xgo&rS_  
amount due to outport banks 外埠银行同业的存款 hg:$H9\%  
amount for note issue 发行纸币的款额 a1Q%Gn@R  
amount of bond 担保契据的款额 q9Pj Q%  
amount of consideration 代价款额 %rgW}Z5  
amount of contribution 供款数额 [k(b<'  
amount of indebtedness 负债款额 B[6k [Vs  
amount of principal of the loan 贷款本金额 e*}GQ  
amount of rates chargeable 应征差饷数额 Qca3{|r`  
amount of share capital 股本额 -'L~Y~'.  
amount of sums assured 承保款额 w El-  
amount of variation 变动幅度 +A^|aQ  
amount of vote 拨款数额 AaoS &q  
amount payable 应付款额 ~t/i0pKq.  
amount receivable 应收款额 <2]D3,.g.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 WRAL/  
analysis 分析 1X`,7B@pz  
ancillary risk 附属风险 $o;c:Kh$$  
annual account 周年帐目；周年帐目报表；年度决算；年结 80T2EN:$  
annual accounting date 年结日期 En#Q p3  
annual allowance 每年免税额；年积金；年度津贴；年津 $+ N~Fa  
annual balance 年度余额 ^c>Bh[  
annual disposable income 每年可动用收入 S0gxVd (  
annual estimates 周年预算 !4FOX>|L@  
annual fee 年费 %l#X6jkt  
annual general meeting 周年大会 Q$ Dx :  
annual growth rate 年增率；每年增长率 A%7f;&x!  
annual long-term supplement 长期个案每年补助金 olA+B  
annual pensionable emolument 可供计算退休金的年薪 dFhyT.Y?  
annual report 年报 >;bym)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;UUgqX#  
annual return 周年报表；周年申报表；每年报税表格 ='=4tj=z  
Annual Return Rules 《周年报表规则》 3& 5b!Y  
annual review of consumer prices 每年消费物价回顾 'RF`XX  
annual roll-forward basis 逐年延展方式 C2\WvE%!  
annual salary 年薪 XGbpH<
 
annual statement 年度报表；年度决算表 _dz ZS(7M6  
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 DpQWh+WRy  
annuitant 年金受益人 aI;$N|]u  
annuity 年金 3 =c#LUA`  
annuity contract 年金合约 m "n" 1;o=  
annuity on human life 人寿年金 sf[|8}(  
antecedent debt 先前的债项 %.]#3tW  
ante-dated cheque 倒填日期支票 @Tq-3Um  
anticipated expenditure 预期开支 &WL::gy_S  
anticipated net profit 预期纯利 ' (X B|5  
anticipated revenue 预期收入 /V`SJ"  
anti-inflation measure 反通货膨胀措施 N{&Lo}6F  
anti-inflationary stance 反通货膨胀立场 SdYbT)y  
apparent deficit 表面赤字 bJ1Nf|3~E  
apparent financial solvency 表面偿债能力
d!}oS<6  
apparent partner 表面合伙人 %6rSLBw3  
application for personal assessment 个人入息课税申请书 @1gURx&2_  
application of fund 资金应用 QT73=>^B  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 TF5jTpGq  
appointed actuary 委任精算师 <y~Ba@1u  
appointed auditor 委任核数师；委任审计师 +F8K%.Q_  
appointed trustee 委任的受托人 a~a:mM>p  
appointer 委任人 ys>n%24qP  
apportioned pro rata 按比例分摊 %8%|6^,  
apportionment 分配；分摊 -sZ'<(3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9[&ByEAK  
apportionment formula 分摊方程式 ~Dz:n]Vk/  
apportionment of estate duty 遗产税的分摊 .-mIU.Nwi  
appraisal 估价；评估 :@"o.8p   
appreciable growth 可观增长 _G@Zn[v  
appreciable impact 显着影响 s3nt2$=:t  
appreciable increase 可观增长 IGVq`Mxj  
appreciation 增值；升值 e
yp_.1C~  
appreciation against other currencies 相对其他货币升值 QA;,/iw`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a#%*H
 
appreciation tax 增值税 M*D_pn&  
appropriation 拨款；拨用；拨付 ^ <`SUBI  
appropriation account 拨款帐目 im9EV|;  
Appropriation Bill 拨款法案 "v`q%(TA  
appropriation-in-aid system 补助拨款办法 w+)wrJTtm  
approved assets 核准资产 x=L"qC9f/  
approved basket stock 认可一篮子证券 u0sN[<  
approved budget 核准预算 do.>Y}d   
approved charitable donation 认可慈善捐款 4&%H;Q  
approved charitable institution 认可慈善机构 [g<gu~  
approved currency 核准货币；认可货币 z;2& d<h  
approved estimates 核准预算 vO&X<5?Qc  
approved estimates of expenditure 核准开支预算 +J;b3UE#  
approved overseas insurer 核准海外保险人 \v\ONp"  
approved overseas trust company 核准海外信托公司 eq8faC5  
approved pooled investment fund 核准汇集投资基金 m9sck:g#L1  
approved provident fund scheme 认可公积金计划 &qSf ~7/  
approved provision 核准拨款 D
O-M0 L  
approved redeemable share 核准可赎回股份 "=C~IW  
approved regional stock 认可地区性证券 :<{15:1  
approved retirement scheme 认可退休金计划 s-'~t#h  
approved subordinated loan 核准附属贷款  4q7H  
arbitrage 套戥；套汇；套利 { pQJ.QI  
arbitrageur 套戥者；套汇者 0V]MAuD($  
arbitrary amount 临时款项 Pi |Z\j)  
arrangement 措施；安排；协定 Z :>3AJuS_  
arrears 欠款 !jU{ }RCR  
arrears of pay 欠付薪酬 b pU>(j  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~vA8I#.  
articles of association 组织章程；组织细则；组织章程细则 S^|`*%pq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RrCG(Bh  
ascertainment of profit 确定利润 WbhYGcRy  
"Asia Clear" “亚洲结算系统”