[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 $[,4Ib_|  
allotment notice 股份配售通知；配股通知 18QqZ,t  
allotment of shares 股份分配 z8JW iRn  
allowable 可获宽免；免税的 o.0tD  
allowable business loss 可扣除的营业亏损 L+<h5>6  
allowable expenses 可扣税的支出 liH#=C8l*%  
allowance 免税额；津贴；备抵；准备金 ~"SQwE|  
allowance for debts 债项的免税额 $8%"bR;Hu  
allowance for depreciation by wear and tear 耗损折旧免税额 
4R\jZ@D  
allowance for funeral expenses 殡殓费的免税额 CW?Z\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2%`= LGQC  
allowance for repairs and outgoings 修葺及支出方面的免税额 tkr&Fs"t+  
allowance to debtor 给债务人的津贴 [X!w@d= i  
alteration of capital 资本更改 'xxM0Kn`  
alternate trustee 候补受托人
W.jXO"pN  
amalgamation 合并 x;z=[eE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'o#oRK{#  
ambit of charges 征税范围；收费范围 p'2IlQ\  
amended valuation 经修订的估值 AguE)I&m  
American Commodities Exchange 美国商品交易所 XC^*z[#4{  
American Express Bank Limited 美国运通银行 a
{hc{  
American Stock Exchange 美国证券交易所 ;<m`mb4x[  
amortization 摊销 d!0rq4v7  
amount due from banks 存放银行同业的款项 z06,$O Yz  
amount due from banks abroad 存放海外银行同业的款项 %\T,=9tD\  
amount due from holding companies 控股公司欠款 :ZIa   
amount due from local banks 存放本港银行同业的款项 TaBya0-  
amount due to banks 银行同业的存款 2J&~b8:  
amount due to banks abroad 海外银行同业的存款 aXJ/"k #Tl  
amount due to holding companies 控股公司存款 B#jnM~fJz  
amount due to local banks 本港银行同业的存款 ka\{?:r,8  
amount due to outport banks 外埠银行同业的存款 7)
r]h?  
amount for note issue 发行纸币的款额 :e;6oC*"q  
amount of bond 担保契据的款额 #YE?&5t  
amount of consideration 代价款额 |yeQz  
amount of contribution 供款数额 C:5-h(#  
amount of indebtedness 负债款额 .G!xcQ`?  
amount of principal of the loan 贷款本金额 S,AxrQc  
amount of rates chargeable 应征差饷数额 Zdqm|_R[  
amount of share capital 股本额 Qa )+Tv  
amount of sums assured 承保款额 YxJQ^D
`  
amount of variation 变动幅度 'A7!@hVy  
amount of vote 拨款数额 @GQfBV |3  
amount payable 应付款额 {Fw"y %a^  
amount receivable 应收款额 9>S)*lU&s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5buW\_G)  
analysis 分析 bkDVW  
ancillary risk 附属风险 ~. vridH  
annual account 周年帐目；周年帐目报表；年度决算；年结 C:t>u..  
annual accounting date 年结日期 4F#H$`:[  
annual allowance 每年免税额；年积金；年度津贴；年津 ya8p 4N{_  
annual balance 年度余额 pS ](Emn`.  
annual disposable income 每年可动用收入 =IsmPQKi  
annual estimates 周年预算 T3{~f  
annual fee 年费 aX;>XL4  
annual general meeting 周年大会 W{"sB:E  
annual growth rate 年增率；每年增长率 3u/JcU-<  
annual long-term supplement 长期个案每年补助金 'lA}E  
annual pensionable emolument 可供计算退休金的年薪 CE`]
X;#y  
annual report 年报 `K.C>68  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B&6NjLV  
annual return 周年报表；周年申报表；每年报税表格 FDLo|aP/v  
Annual Return Rules 《周年报表规则》 b},2A'X  
annual review of consumer prices 每年消费物价回顾 AF{uFna  
annual roll-forward basis 逐年延展方式 )4=86>XJT  
annual salary 年薪 $lf/Mg_
H  
annual statement 年度报表；年度决算表 rz%~=Ca2j  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 vu*e*b$}  
annuitant 年金受益人 &<98nT  
annuity 年金 Za{O9Qc?D|  
annuity contract 年金合约 -eF-r=FR  
annuity on human life 人寿年金 
|gO7`F2  
antecedent debt 先前的债项 l[$GOLeS  
ante-dated cheque 倒填日期支票 ]i.N'O<p  
anticipated expenditure 预期开支 9Q4{ cB  
anticipated net profit 预期纯利 A[+)PkR  
anticipated revenue 预期收入 . fja;aG  
anti-inflation measure 反通货膨胀措施 o{,IO!q  
anti-inflationary stance 反通货膨胀立场 hi!A9T3%}M  
apparent deficit 表面赤字 KSchgon0V  
apparent financial solvency 表面偿债能力 GLtWo+g0  
apparent partner 表面合伙人 ?;CIS$$r  
application for personal assessment 个人入息课税申请书 M=Ze)X\E*'  
application of fund 资金应用 bQautRW  
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 U*=E(l  
appointed actuary 委任精算师 \ T#|<=  
appointed auditor 委任核数师；委任审计师 #MA6eE'R  
appointed trustee 委任的受托人 f-|?He4O]  
appointer 委任人 )hrsA&1w  
apportioned pro rata 按比例分摊 j J{F0o  
apportionment 分配；分摊 GB|>eZLv<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +s}&'V^  
apportionment formula 分摊方程式 hAf/&yA@  
apportionment of estate duty 遗产税的分摊 F}u'A,Hc  
appraisal 估价；评估 Nz2VaZ  
appreciable growth 可观增长 [WR"#y  
appreciable impact 显着影响 T$D(Y`zdn  
appreciable increase 可观增长 0 MK}  
appreciation 增值；升值 RD:G9[  
appreciation against other currencies 相对其他货币升值 e' l9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W9 %v#;2  
appreciation tax 增值税 -orRmn6}  
appropriation 拨款；拨用；拨付 fY&TI}Y  
appropriation account 拨款帐目 n\((#<&
 
Appropriation Bill 拨款法案 =6dAF"b)  
appropriation-in-aid system 补助拨款办法  bH
G<B
 
approved assets 核准资产 ,<%uG6/",g  
approved basket stock 认可一篮子证券 )ovAGO  
approved budget 核准预算 N4+Cg t(  
approved charitable donation 认可慈善捐款 N=\zx^w,  
approved charitable institution 认可慈善机构 6NX#=A  
approved currency 核准货币；认可货币 (BLxK)0<"  
approved estimates 核准预算 Xb%Q%"?~  
approved estimates of expenditure 核准开支预算 GFdbwn5B  
approved overseas insurer 核准海外保险人 d78 [(;  
approved overseas trust company 核准海外信托公司 oM!&S'M/  
approved pooled investment fund 核准汇集投资基金 ({j8|{)+  
approved provident fund scheme 认可公积金计划 VBL4cU8D  
approved provision 核准拨款 x9Z89Gwi  
approved redeemable share 核准可赎回股份 lk 1\|Q I  
approved regional stock 认可地区性证券 J~5V7B  
approved retirement scheme 认可退休金计划 =\.*CY|;N  
approved subordinated loan 核准附属贷款 1GK.:s6.f  
arbitrage 套戥；套汇；套利 5bt>MoKxv
 
arbitrageur 套戥者；套汇者 pZ>yBY?R8>  
arbitrary amount 临时款项 &NBH'Rt  
arrangement 措施；安排；协定 cZBXH*-M!  
arrears 欠款 ?) y}HF  
arrears of pay 欠付薪酬 I*N"_uKU  
arrears of revenue 逾期未收税款；逾期未收的帐项 !0@4*>n  
articles of association 组织章程；组织细则；组织章程细则 &qS%~h%2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v%qOW)].  
ascertainment of profit 确定利润 s9+):,dKP  
"Asia Clear" “亚洲结算系统”