[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 "vk]y  
allotment notice 股份配售通知；配股通知 {U-
z(0  
allotment of shares 股份分配 w#1BHx  
allowable 可获宽免；免税的 Ho(MO!(  
allowable business loss 可扣除的营业亏损 6OE x An8  
allowable expenses 可扣税的支出 d
\qszYP[  
allowance 免税额；津贴；备抵；准备金 v^eAQoFLhN  
allowance for debts 债项的免税额 -Jd 

7  
allowance for depreciation by wear and tear 耗损折旧免税额 |gV~U~A]  
allowance for funeral expenses 殡殓费的免税额 i?B<&'G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1R_@C.I  
allowance for repairs and outgoings 修葺及支出方面的免税额 i3XtrP""  
allowance to debtor 给债务人的津贴 3F,M{'q
 
alteration of capital 资本更改 KF&8l/f  
alternate trustee 候补受托人 ~
0CNCP  
amalgamation 合并 `0ZH=*P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RV@B[:  
ambit of charges 征税范围；收费范围 3q4VH q  
amended valuation 经修订的估值 ;r2DQg"#@  
American Commodities Exchange 美国商品交易所 {#+K+!SvDX  
American Express Bank Limited 美国运通银行 !9gpuS[  
American Stock Exchange 美国证券交易所 G!`%.tH  
amortization 摊销 HCr}| DxyK  
amount due from banks 存放银行同业的款项 +_ehzo97  
amount due from banks abroad 存放海外银行同业的款项 Zs^zD;zU  
amount due from holding companies 控股公司欠款 Q:) 4  
amount due from local banks 存放本港银行同业的款项 ExS&fUn`C  
amount due to banks 银行同业的存款 !=30
s;-  
amount due to banks abroad 海外银行同业的存款 n%h009-5  
amount due to holding companies 控股公司存款 e3n^$'/\r  
amount due to local banks 本港银行同业的存款 iOm&(2/  
amount due to outport banks 外埠银行同业的存款 YQ+8lANC  
amount for note issue 发行纸币的款额 HpbwW=;V  
amount of bond 担保契据的款额 X,@ nD@  
amount of consideration 代价款额 {31X  
amount of contribution 供款数额 ~~Cd9Hzi  
amount of indebtedness 负债款额 lLVD`)  
amount of principal of the loan 贷款本金额 R;AcAJ;  
amount of rates chargeable 应征差饷数额 5[\g87\  
amount of share capital 股本额 !rgXB(  
amount of sums assured 承保款额 v$`3}<3-  
amount of variation 变动幅度 <Y /3U  
amount of vote 拨款数额 8;~,jZ s  
amount payable 应付款额 9Cd=^ Im5  
amount receivable 应收款额 :hO B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qKXg'1#E)  
analysis 分析 }#Up:o]A!  
ancillary risk 附属风险 a%y*e+oM  
annual account 周年帐目；周年帐目报表；年度决算；年结 FM3.z)>  
annual accounting date 年结日期 #U'}g *  
annual allowance 每年免税额；年积金；年度津贴；年津 rG-x 3>b  
annual balance 年度余额 860y9wzU  
annual disposable income 每年可动用收入 s4 ,`  
annual estimates 周年预算 zKk=R6w  
annual fee 年费 Fu?_<G%Ynp  
annual general meeting 周年大会 xN
Y&*jI  
annual growth rate 年增率；每年增长率 LB7$&.m'B  
annual long-term supplement 长期个案每年补助金 p8]XNe  
annual pensionable emolument 可供计算退休金的年薪 11S{XbU
 
annual report 年报 Z>`frL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u<
"-S63+  
annual return 周年报表；周年申报表；每年报税表格 Fbotn(\h@  
Annual Return Rules 《周年报表规则》 b7'A5 ]X  
annual review of consumer prices 每年消费物价回顾 K\}qYdPF  
annual roll-forward basis 逐年延展方式 <F}j;mX  
annual salary 年薪 "kt7m  
annual statement 年度报表；年度决算表 7
F]oK0l_  
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 Ai%Wt-  
annuitant 年金受益人 xE_~.
EoB  
annuity 年金 1"A"AMZf  
annuity contract 年金合约 9-#=xE9'U  
annuity on human life 人寿年金 Yh,,(V6  
antecedent debt 先前的债项 =585TR; V  
ante-dated cheque 倒填日期支票 =J-&usX  
anticipated expenditure 预期开支 ZdhA:}~^E  
anticipated net profit 预期纯利 /.mx\_$   
anticipated revenue 预期收入 4M$"0}O;[h  
anti-inflation measure 反通货膨胀措施 3DjX0Dx/l  
anti-inflationary stance 反通货膨胀立场 q.hpnE~#lh  
apparent deficit 表面赤字 1A]  
apparent financial solvency 表面偿债能力 BN`tiPNEp  
apparent partner 表面合伙人 G #$r)S  
application for personal assessment 个人入息课税申请书 ?S)Pv53>}  
application of fund 资金应用 x;JC{d#  
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 k:U%#r b;  
appointed actuary 委任精算师 u~t%GIg  
appointed auditor 委任核数师；委任审计师 UZJs!#P  
appointed trustee 委任的受托人 mg3YKHNG  
appointer 委任人 9D5v0Qi  
apportioned pro rata 按比例分摊 9$sx+=(  
apportionment 分配；分摊 !9S!zRy@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T~l Hm  
apportionment formula 分摊方程式 93)
1  
apportionment of estate duty 遗产税的分摊 xs)
SKG*  
appraisal 估价；评估 2Zq_zvKUt  
appreciable growth 可观增长 q\s>Oe6$  
appreciable impact 显着影响 jTsQsHq  
appreciable increase 可观增长 rgv$MnG  
appreciation 增值；升值 V'N]u(^  
appreciation against other currencies 相对其他货币升值 =b3<}]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fQfd1=4  
appreciation tax 增值税 p?s[I)e  
appropriation 拨款；拨用；拨付 ]|Iczg-   
appropriation account 拨款帐目 zM%2h:*+{  
Appropriation Bill 拨款法案 {b NKyT  
appropriation-in-aid system 补助拨款办法 jJkc vC8d  
approved assets 核准资产 +o6 "Z)  
approved basket stock 认可一篮子证券 xCU pMB7  
approved budget 核准预算 Wh?
3vZ^  
approved charitable donation 认可慈善捐款 e>HdJ"S`  
approved charitable institution 认可慈善机构 TwZmZE ?!  
approved currency 核准货币；认可货币 x*_'uPoS  
approved estimates 核准预算 bmRp)CYd  
approved estimates of expenditure 核准开支预算 x]"N:t  
approved overseas insurer 核准海外保险人 $.Qq:(O:6  
approved overseas trust company 核准海外信托公司 "V4ru&a  
approved pooled investment fund 核准汇集投资基金 V?Ca[  
approved provident fund scheme 认可公积金计划 F$,i_7Z&6  
approved provision 核准拨款 H1ox>sC  
approved redeemable share 核准可赎回股份 V*+Z=Y'  
approved regional stock 认可地区性证券 w2]]##J  
approved retirement scheme 认可退休金计划 KupQtT<  
approved subordinated loan 核准附属贷款 8{%[|Ye  
arbitrage 套戥；套汇；套利 UTxqqcqEny  
arbitrageur 套戥者；套汇者 ESY\!X:|  
arbitrary amount 临时款项 <QRRD*\  
arrangement 措施；安排；协定 qAVZ&:#  
arrears 欠款 O&PrO+&  
arrears of pay 欠付薪酬 X./7b{Pax  
arrears of revenue 逾期未收税款；逾期未收的帐项 =@ed{~
 
articles of association 组织章程；组织细则；组织章程细则
HqKD
]1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )WF*fcx{  
ascertainment of profit 确定利润 =(as{,j  
"Asia Clear" “亚洲结算系统”