[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 H\tz"<*``  
allotment notice 股份配售通知；配股通知 T<*i($ [  
allotment of shares 股份分配 Hcw@24ic  
allowable 可获宽免；免税的 $O*rxQ}  
allowable business loss 可扣除的营业亏损 F&}>2QiL  
allowable expenses 可扣税的支出 (\ `knsE!  
allowance 免税额；津贴；备抵；准备金 [gZd$9a  
allowance for debts 债项的免税额 k~#F@_  
allowance for depreciation by wear and tear 耗损折旧免税额 i]{M G'tg  
allowance for funeral expenses 殡殓费的免税额 bd[zdL#4K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z= p
b<Y@X  
allowance for repairs and outgoings 修葺及支出方面的免税额 j_PICv*6  
allowance to debtor 给债务人的津贴 .W{\wkn  
alteration of capital 资本更改 @`<vd@  
alternate trustee 候补受托人 )--v>*,V  
amalgamation 合并 Sr)rKc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o/EA%q1  
ambit of charges 征税范围；收费范围 {6YLiQ
*_  
amended valuation 经修订的估值 K8y/U(@|D  
American Commodities Exchange 美国商品交易所 *S.R#4w  
American Express Bank Limited 美国运通银行 * iW>i^  
American Stock Exchange 美国证券交易所 K29]B~0%E  
amortization 摊销 1<_i7.{k  
amount due from banks 存放银行同业的款项 )>q.!
"B  
amount due from banks abroad 存放海外银行同业的款项 ^\kv> WBE  
amount due from holding companies 控股公司欠款 2F(zHa  
amount due from local banks 存放本港银行同业的款项 WAlsh
  
amount due to banks 银行同业的存款 D'e'xU  
amount due to banks abroad 海外银行同业的存款 *9}2Bmojv  
amount due to holding companies 控股公司存款 '`^<*;w  
amount due to local banks 本港银行同业的存款 {.tUn`j6V  
amount due to outport banks 外埠银行同业的存款 pX ]K-  
amount for note issue 发行纸币的款额 s$e0;C!D  
amount of bond 担保契据的款额 CK1Xdyf_S  
amount of consideration 代价款额 y?W8FL  
amount of contribution 供款数额 p{7"a  
amount of indebtedness 负债款额 ^y"Rdv  
amount of principal of the loan 贷款本金额 Eh;SH^&6  
amount of rates chargeable 应征差饷数额 2`,{IHu*!  
amount of share capital 股本额 jj8AV lN  
amount of sums assured 承保款额 q:.URl  
amount of variation 变动幅度 *Go t  
amount of vote 拨款数额 R*I{?+  
amount payable 应付款额 IbAGnl{  
amount receivable 应收款额 AZcWf8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  Z+ [Nco
 
analysis 分析 Riid,n  
ancillary risk 附属风险 v/6QE;BY&Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 \MM(w&  
annual accounting date 年结日期 |S#)[83*3  
annual allowance 每年免税额；年积金；年度津贴；年津 &G?b|Tb2  
annual balance 年度余额 dV#h~  
annual disposable income 每年可动用收入 z-nhL=  
annual estimates 周年预算 ?g2Wu0<
  
annual fee 年费 %76N$ `{u  
annual general meeting 周年大会 jJ86Ch  
annual growth rate 年增率；每年增长率 {zhN>n_  
annual long-term supplement 长期个案每年补助金 CZg$I&x  
annual pensionable emolument 可供计算退休金的年薪 ZiodJ"r  
annual report 年报 jE_a ++  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |)QE+|?P  
annual return 周年报表；周年申报表；每年报税表格 jI0gQ [  
Annual Return Rules 《周年报表规则》 G@b|{!  
annual review of consumer prices 每年消费物价回顾 =if
5$jE3  
annual roll-forward basis 逐年延展方式 *b9=&:pU(  
annual salary 年薪 R+IT)2  
annual statement 年度报表；年度决算表 -xtj:UO  
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 g!5
`R`7  
annuitant 年金受益人 4'bup h1(  
annuity 年金 bY7d   
annuity contract 年金合约 x7 jE Ns )  
annuity on human life 人寿年金 ?cf9q@eAH  
antecedent debt 先前的债项 ,o\vumx  
ante-dated cheque 倒填日期支票 [_ESR/&N  
anticipated expenditure 预期开支 C0;c'4(  
anticipated net profit 预期纯利 7u-o7#,X2  
anticipated revenue 预期收入 =xFw4D9  
anti-inflation measure 反通货膨胀措施 GMRw+z4  
anti-inflationary stance 反通货膨胀立场 dN J2pfvv  
apparent deficit 表面赤字 +4EQ9-  
apparent financial solvency 表面偿债能力 J
SQNx2VqQ  
apparent partner 表面合伙人 Ub
T7  
application for personal assessment 个人入息课税申请书 LDHu
f<`  
application of fund 资金应用 W#E-vi+l  
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  6!])\Ay  
appointed actuary 委任精算师 gy/z;fB  
appointed auditor 委任核数师；委任审计师 D
QY*0\  
appointed trustee 委任的受托人 _M= \s>;G  
appointer 委任人 0t?:  
apportioned pro rata 按比例分摊 7*]O]6rP  
apportionment 分配；分摊 GBIa Ul  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %{g<{\@4(;  
apportionment formula 分摊方程式 Jj}+tQf  
apportionment of estate duty 遗产税的分摊 8W Mhe=[  
appraisal 估价；评估 Hzh?w!Ow  
appreciable growth 可观增长  Hrm^@3  
appreciable impact 显着影响 >8+:{NW  
appreciable increase 可观增长 _U;z@  
appreciation 增值；升值 ju`x   
appreciation against other currencies 相对其他货币升值 ` WIv|S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uFNVV;~RFI  
appreciation tax 增值税 EE5I~k5  
appropriation 拨款；拨用；拨付 `Xvrf  
appropriation account 拨款帐目 gH5E+J_$  
Appropriation Bill 拨款法案 I|] ~f[xI  
appropriation-in-aid system 补助拨款办法 W>
+\A"  
approved assets 核准资产 
deO/`  
approved basket stock 认可一篮子证券 #Q}`kFB`  
approved budget 核准预算 gnF]m0LR  
approved charitable donation 认可慈善捐款 #x!h BS!  
approved charitable institution 认可慈善机构 <m:8%]%M6  
approved currency 核准货币；认可货币 uH S)  
approved estimates 核准预算 7<
['4*u  
approved estimates of expenditure 核准开支预算 dBkw.VOW  
approved overseas insurer 核准海外保险人 $-'p6^5  
approved overseas trust company 核准海外信托公司 oHH-joYnn  
approved pooled investment fund 核准汇集投资基金 .XQ_,  
approved provident fund scheme 认可公积金计划 Hy~kHBIL  
approved provision 核准拨款 ;LM`B^Q]s  
approved redeemable share 核准可赎回股份 +x$GwX  
approved regional stock 认可地区性证券 P 0v&*y3Y  
approved retirement scheme 认可退休金计划 dUiv+K)ccQ  
approved subordinated loan 核准附属贷款 uQgv ;jsPz  
arbitrage 套戥；套汇；套利 H$Om{r1j  
arbitrageur 套戥者；套汇者 [h20y  
arbitrary amount 临时款项 n5 h4]u  
arrangement 措施；安排；协定 <hazrKUn  
arrears 欠款 A]^RV{P  
arrears of pay 欠付薪酬 ~LqjW
U  
arrears of revenue 逾期未收税款；逾期未收的帐项 udYk 6  
articles of association 组织章程；组织细则；组织章程细则 /f2HZfj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4sOo>.<x  
ascertainment of profit 确定利润 kX!TOlk3  
"Asia Clear" “亚洲结算系统”