[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 7OPRf
9+o  
allotment notice 股份配售通知；配股通知 WK#c* rsij  
allotment of shares 股份分配 Ix@nRc'  
allowable 可获宽免；免税的 A)#Fyde  
allowable business loss 可扣除的营业亏损 OSJL,F,  
allowable expenses 可扣税的支出 zo ]-,u  
allowance 免税额；津贴；备抵；准备金 fn5!Nr ,  
allowance for debts 债项的免税额 ubKp P %Z  
allowance for depreciation by wear and tear 耗损折旧免税额  u7&5t  
allowance for funeral expenses 殡殓费的免税额 6/0bis H  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 iII%!f?{[  
allowance for repairs and outgoings 修葺及支出方面的免税额 NwKj@Jos  
allowance to debtor 给债务人的津贴 !6 kn>447Y  
alteration of capital 资本更改 ]P_yN:~  
alternate trustee 候补受托人 Z0 c|;  
amalgamation 合并 U@}r?!)"f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2/))Y\~  
ambit of charges 征税范围；收费范围 ,{'ZP_  
amended valuation 经修订的估值 b$/7rVH!  
American Commodities Exchange 美国商品交易所 n&Q0V.  
American Express Bank Limited 美国运通银行 Q}^qu6  
American Stock Exchange 美国证券交易所 gd0a,_`M  
amortization 摊销 Nc^:v/(P  
amount due from banks 存放银行同业的款项 (V
}?y:)  
amount due from banks abroad 存放海外银行同业的款项 (F#2z\$;  
amount due from holding companies 控股公司欠款 ayg^js2,  
amount due from local banks 存放本港银行同业的款项 (2 P&@!|  
amount due to banks 银行同业的存款 H:q;IYE+a  
amount due to banks abroad 海外银行同业的存款 U*BI/wZ  
amount due to holding companies 控股公司存款 KO))2GET  
amount due to local banks 本港银行同业的存款 #=ko4?Wr(  
amount due to outport banks 外埠银行同业的存款 bhKe"#m|S  
amount for note issue 发行纸币的款额 XCGK&OGI  
amount of bond 担保契据的款额 /i"1e:cK  
amount of consideration 代价款额 F\<{:wu   
amount of contribution 供款数额 ]0")iY_  
amount of indebtedness 负债款额 C)cuy7<  
amount of principal of the loan 贷款本金额 rj2 9$d?Y9  
amount of rates chargeable 应征差饷数额 <. V*]g/;  
amount of share capital 股本额 [KEw5-=i@  
amount of sums assured 承保款额 V|2[>\Cv  
amount of variation 变动幅度 [1e/@eC5  
amount of vote 拨款数额 ~qE:Nz0@  
amount payable 应付款额 bc6|]kB:  
amount receivable 应收款额 #,SP
V&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3[R[`l]v?  
analysis 分析 !^aJS'aq  
ancillary risk 附属风险 HC$}KoZkC  
annual account 周年帐目；周年帐目报表；年度决算；年结 SS&G<3Ke  
annual accounting date 年结日期 fKkS_c 2  
annual allowance 每年免税额；年积金；年度津贴；年津 #_'^oGz`  
annual balance 年度余额 LO,:k+&A+  
annual disposable income 每年可动用收入 NC"X{$o2  
annual estimates 周年预算 ^aqBL  
annual fee 年费 DNRWE1P2bg  
annual general meeting 周年大会 T9Y rB  
annual growth rate 年增率；每年增长率 cZ,}1?!  
annual long-term supplement 长期个案每年补助金 G4EuW *~
 
annual pensionable emolument 可供计算退休金的年薪 6^,
;^  
annual report 年报 N

fd'|#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I7;|`jN5K  
annual return 周年报表；周年申报表；每年报税表格 !!)NER-dv  
Annual Return Rules 《周年报表规则》 p%+'
iDb  
annual review of consumer prices 每年消费物价回顾 PSU}
fo  
annual roll-forward basis 逐年延展方式 :f0 #4'f  
annual salary 年薪 <SSkCw  
annual statement 年度报表；年度决算表 ]&"01M~+K  
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 >UXNR`?  
annuitant 年金受益人 XrGP]k6.^  
annuity 年金 b%xG^jUXsX  
annuity contract 年金合约 nx5I  
annuity on human life 人寿年金 XJA];9^  
antecedent debt 先前的债项 V?n=yg  
ante-dated cheque 倒填日期支票 -]Aqt/w"l  
anticipated expenditure 预期开支 _rW75n=3b7  
anticipated net profit 预期纯利 ugs9>`fF&  
anticipated revenue 预期收入 ;y-sd?pAk  
anti-inflation measure 反通货膨胀措施 qy/t<2'  
anti-inflationary stance 反通货膨胀立场 O0sLcuT$  
apparent deficit 表面赤字 H ;)B5C  
apparent financial solvency 表面偿债能力 !{b4+!@p  
apparent partner 表面合伙人 OgCz[QXr_  
application for personal assessment 个人入息课税申请书 (JT 273  
application of fund 资金应用 ?:i,%]zxC  
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 Oh,]"(+  
appointed actuary 委任精算师 1P G"IaOb  
appointed auditor 委任核数师；委任审计师 Cq}E5M  
appointed trustee 委任的受托人 3qy4nPg  
appointer 委任人 z6 .^a-sU5  
apportioned pro rata 按比例分摊 1;~|[C  
apportionment 分配；分摊 CEBa,hp@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pL
,l  
apportionment formula 分摊方程式 `r&]Ydu:  
apportionment of estate duty 遗产税的分摊 9`7>"[=P  
appraisal 估价；评估 #@P0i^pFTB  
appreciable growth 可观增长 @jKB[S;JSn  
appreciable impact 显着影响 +77B656  
appreciable increase 可观增长 f7&9IW`7F^  
appreciation 增值；升值 pz]!T'  
appreciation against other currencies 相对其他货币升值 *rA]q' jM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )Cd.1X8  
appreciation tax 增值税 -]Q\G  
appropriation 拨款；拨用；拨付 Dv~jVIXu  
appropriation account 拨款帐目 (btmg<WT"  
Appropriation Bill 拨款法案 _P*QX  
appropriation-in-aid system 补助拨款办法 zxeT{AFPr?  
approved assets 核准资产 $t0JfDd6Ky  
approved basket stock 认可一篮子证券 k&17 (Tv$  
approved budget 核准预算 Y
;ki U  
approved charitable donation 认可慈善捐款 LHSbc!
Y'.  
approved charitable institution 认可慈善机构 E[<*Al+N  
approved currency 核准货币；认可货币 U+&Eps&NI  
approved estimates 核准预算 #Sg"/Cc  
approved estimates of expenditure 核准开支预算 d-TpY*v  
approved overseas insurer 核准海外保险人 I8uFMP  
approved overseas trust company 核准海外信托公司 .sD=k3d  
approved pooled investment fund 核准汇集投资基金 R$;TX^r'o&  
approved provident fund scheme 认可公积金计划 \jx3Fs:Q  
approved provision 核准拨款 BO.Db``  
approved redeemable share 核准可赎回股份 ?/8V%PL~$  
approved regional stock 认可地区性证券 U_WO<uhC  
approved retirement scheme 认可退休金计划 1:J+`mzpl  
approved subordinated loan 核准附属贷款 hw=~%f;  
arbitrage 套戥；套汇；套利 /O~Np|~v  
arbitrageur 套戥者；套汇者 8#/y`ul  
arbitrary amount 临时款项 PlCj<b1D:  
arrangement 措施；安排；协定 OsKtxtLO  
arrears 欠款 /@I`V?Q!a  
arrears of pay 欠付薪酬 8 #:k  
arrears of revenue 逾期未收税款；逾期未收的帐项 5G
GO:
  
articles of association 组织章程；组织细则；组织章程细则 YL
uf2ja}X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L$,yEMCe  
ascertainment of profit 确定利润 U>DCra;  
"Asia Clear" “亚洲结算系统”