[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 [u*-~(  
allotment notice 股份配售通知；配股通知 q~:H>;:G-  
allotment of shares 股份分配 p}}pq~EH/  
allowable 可获宽免；免税的 0SS,fs<w3  
allowable business loss 可扣除的营业亏损 z3-A2#c  
allowable expenses 可扣税的支出 =f~8"j  
allowance 免税额；津贴；备抵；准备金 qe
^d6   
allowance for debts 债项的免税额 )T0 %<(J  
allowance for depreciation by wear and tear 耗损折旧免税额 lB)%s~P:s  
allowance for funeral expenses 殡殓费的免税额 )WWqi,T}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X 8/9x-E_  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z01BzIsR  
allowance to debtor 给债务人的津贴 '0b!lVe  
alteration of capital 资本更改 iEx sGn]2  
alternate trustee 候补受托人 TwfQq`  
amalgamation 合并 1PGY/c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?58,Ja  
ambit of charges 征税范围；收费范围 )\aCeY8o  
amended valuation 经修订的估值 !m {d6
C[  
American Commodities Exchange 美国商品交易所 ;D8175px;  
American Express Bank Limited 美国运通银行 Kx4_`;>  
American Stock Exchange 美国证券交易所 xxy (#j$  
amortization 摊销 P55Q
E+B  
amount due from banks 存放银行同业的款项 J^w!?nk  
amount due from banks abroad 存放海外银行同业的款项 mv,p*0  
amount due from holding companies 控股公司欠款 xVnk]:c  
amount due from local banks 存放本港银行同业的款项 reP)&Fo  
amount due to banks 银行同业的存款 -tP ia=^  
amount due to banks abroad 海外银行同业的存款 ~SzHIVj:6  
amount due to holding companies 控股公司存款 ,vcg%~-  
amount due to local banks 本港银行同业的存款 rd_!
'pG  
amount due to outport banks 外埠银行同业的存款 Q
xb%P<`u  
amount for note issue 发行纸币的款额 u=QG%O#B  
amount of bond 担保契据的款额 fvE:'( #?  
amount of consideration 代价款额 y/vGt_^;3<  
amount of contribution 供款数额 ~7 w"$H8  
amount of indebtedness 负债款额 x& a<u@[wa  
amount of principal of the loan 贷款本金额 e'l@M$^  
amount of rates chargeable 应征差饷数额 E\Qm09Dj`<  
amount of share capital 股本额 pLiGky  
amount of sums assured 承保款额 0PP5qeqN2n  
amount of variation 变动幅度 <sncW>?!~  
amount of vote 拨款数额 90Sp(  
amount payable 应付款额 "7z1V{ ;Y  
amount receivable 应收款额 S"<"e\\}"_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a
lp}p  
analysis 分析 ?mi1PNps#  
ancillary risk 附属风险 hU|TP3*  
annual account 周年帐目；周年帐目报表；年度决算；年结 EP'I  
annual accounting date 年结日期 a(#aEbN?d  
annual allowance 每年免税额；年积金；年度津贴；年津 x
J rKH  
annual balance 年度余额 3;%dn\ D  
annual disposable income 每年可动用收入 Y=5}u&\   
annual estimates 周年预算 lKSd]:3Xm  
annual fee 年费 y_ :~  
annual general meeting 周年大会 4\Q pS  
annual growth rate 年增率；每年增长率 Dg= !d)\  
annual long-term supplement 长期个案每年补助金 i-FsA  
annual pensionable emolument 可供计算退休金的年薪 #d*)W3e2{  
annual report 年报 8!XK[zL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MszX9wl  
annual return 周年报表；周年申报表；每年报税表格 &:?2IAe  
Annual Return Rules 《周年报表规则》 X/qLg+X  
annual review of consumer prices 每年消费物价回顾 PdD,~N#  
annual roll-forward basis 逐年延展方式 O<>cuW(l  
annual salary 年薪 dWi:V7t+  
annual statement 年度报表；年度决算表 /%{
Qf  
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 U6xs '0  
annuitant 年金受益人 N<e72x  
annuity 年金 MJ_]N+  
annuity contract 年金合约 |*5HNP  
annuity on human life 人寿年金 X3zpU7`Av+  
antecedent debt 先前的债项 g4f:K=5:  
ante-dated cheque 倒填日期支票 ;r3Xh)k;  
anticipated expenditure 预期开支 :vXlni7N[M  
anticipated net profit 预期纯利 %1Nank!Zj  
anticipated revenue 预期收入 J/xbMMb   
anti-inflation measure 反通货膨胀措施 o>j M4sk$  
anti-inflationary stance 反通货膨胀立场 RQO&F$R=  
apparent deficit 表面赤字 61pJVOe  
apparent financial solvency 表面偿债能力 X:kr$  
apparent partner 表面合伙人 ;_6CV  
application for personal assessment 个人入息课税申请书 z@Uf@~+U  
application of fund 资金应用 n\w2e_g;N  
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 xcM*D3  
appointed actuary 委任精算师 ~cH3RFV  
appointed auditor 委任核数师；委任审计师  3PUyua'  
appointed trustee 委任的受托人 \'h
Zm%S  
appointer 委任人 2H9;4>ss  
apportioned pro rata 按比例分摊 U'p-Ko#  
apportionment 分配；分摊 fq<JX5DER  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U+ANSW/  
apportionment formula 分摊方程式 0K'^g0G  
apportionment of estate duty 遗产税的分摊 )cV*cDL1j  
appraisal 估价；评估 &xLCq&j
1  
appreciable growth 可观增长 oY<R[NYKu  
appreciable impact 显着影响 yOswqhz  
appreciable increase 可观增长 }8eu 9~  
appreciation 增值；升值 kK~,?l  
appreciation against other currencies 相对其他货币升值 jBMGm"NE
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U["-`:>jfp  
appreciation tax 增值税 M37GQvo   
appropriation 拨款；拨用；拨付 ;"w?@ELE  
appropriation account 拨款帐目 ZwOX ,D  
Appropriation Bill 拨款法案 B>UF dj]-  
appropriation-in-aid system 补助拨款办法 9$*O^  
approved assets 核准资产 >m+Fm=  
approved basket stock 认可一篮子证券 AU4K$hC^  
approved budget 核准预算 *?3c2Jg=E  
approved charitable donation 认可慈善捐款 N%Uk/ c'  
approved charitable institution 认可慈善机构 gT{
WH67u  
approved currency 核准货币；认可货币 d6f+[<<  
approved estimates 核准预算 LTw.w:"J  
approved estimates of expenditure 核准开支预算 %$[#/H7=W  
approved overseas insurer 核准海外保险人 H&SoVi_V  
approved overseas trust company 核准海外信托公司 ) >;V72  
approved pooled investment fund 核准汇集投资基金 ;Q>+#5H6F8  
approved provident fund scheme 认可公积金计划 Sp/<%+2(  
approved provision 核准拨款 $5\+QW  
approved redeemable share 核准可赎回股份 >/.w80<'  
approved regional stock 认可地区性证券 CmxQb,Uls  
approved retirement scheme 认可退休金计划 s8.SEk|pB  
approved subordinated loan 核准附属贷款 2(AuhZ>  
arbitrage 套戥；套汇；套利 <7 xX/Z}M  
arbitrageur 套戥者；套汇者 *!^l ZpF  
arbitrary amount 临时款项 Xv <K>i>k  
arrangement 措施；安排；协定 3=-V!E  
arrears 欠款 !2F X l;  
arrears of pay 欠付薪酬 -?p4"[
 
arrears of revenue 逾期未收税款；逾期未收的帐项 <j}A=SDZ)  
articles of association 组织章程；组织细则；组织章程细则 a.2Xl}2o5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F1u2SltR
 
ascertainment of profit 确定利润 YY4q99^K  
"Asia Clear" “亚洲结算系统”