[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 p1[|5r5Day  
allotment notice 股份配售通知；配股通知 'pyIMB?x  
allotment of shares 股份分配 ,k1ns?i9KH  
allowable 可获宽免；免税的 7|"l/s9,  
allowable business loss 可扣除的营业亏损 gL~3z'$  
allowable expenses 可扣税的支出 \x<,Ma=D  
allowance 免税额；津贴；备抵；准备金 IAWs}xIly  
allowance for debts 债项的免税额 &1Y7Ne
 
allowance for depreciation by wear and tear 耗损折旧免税额 H?eG5  
allowance for funeral expenses 殡殓费的免税额 @HTs.4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m7`S@qG  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ga+Cb2$  
allowance to debtor 给债务人的津贴 /3.;sS]B  
alteration of capital 资本更改 A>,kmU5  
alternate trustee 候补受托人 P'SGt  
amalgamation 合并 ^hsr/
|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U# I PYyV  
ambit of charges 征税范围；收费范围 3s?ZyQy  
amended valuation 经修订的估值 P^ht$)Y  
American Commodities Exchange 美国商品交易所 uP$i2Cy  
American Express Bank Limited 美国运通银行 @NiLKcL#  
American Stock Exchange 美国证券交易所 [?=DPE%  
amortization 摊销 PbY.8d%2/k  
amount due from banks 存放银行同业的款项 nTw:BU4jd  
amount due from banks abroad 存放海外银行同业的款项 M?Fv'YE  
amount due from holding companies 控股公司欠款 '"XVe+.O  
amount due from local banks 存放本港银行同业的款项 y<~(}xsHh  
amount due to banks 银行同业的存款 c(29JZ  
amount due to banks abroad 海外银行同业的存款
;1s;"  
amount due to holding companies 控股公司存款 _+)n}Se  
amount due to local banks 本港银行同业的存款 Zl>wWJ3y  
amount due to outport banks 外埠银行同业的存款 _dECAk &b  
amount for note issue 发行纸币的款额
z:N?T0b(  
amount of bond 担保契据的款额 E:O/=cT  
amount of consideration 代价款额 R6`mmJ+'  
amount of contribution 供款数额 :?}>Q  
amount of indebtedness 负债款额 l: kW|  
amount of principal of the loan 贷款本金额 5z_Kkf?o  
amount of rates chargeable 应征差饷数额 1
NG[   
amount of share capital 股本额 =(~*8
hJ  
amount of sums assured 承保款额 *y(UI/c  
amount of variation 变动幅度  fOKAy'  
amount of vote 拨款数额 S;/pm$?/  
amount payable 应付款额 foBF]7Bz?  
amount receivable 应收款额 DZ $O%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YE:5'@Z  
analysis 分析 hhhxsGyv  
ancillary risk 附属风险 4#t=%}  
annual account 周年帐目；周年帐目报表；年度决算；年结 [w-# !X2y  
annual accounting date 年结日期 >L8 &6aU  
annual allowance 每年免税额；年积金；年度津贴；年津 z_#H J}R=  
annual balance 年度余额 :o87<) _F  
annual disposable income 每年可动用收入 D51s)?  
annual estimates 周年预算  R7;X  
annual fee 年费 6JeAXj1g+  
annual general meeting 周年大会 =EH/~NGk  
annual growth rate 年增率；每年增长率 M$Rh]3vqR  
annual long-term supplement 长期个案每年补助金 5 E 9
R+N  
annual pensionable emolument 可供计算退休金的年薪 3[?;s}61  
annual report 年报 DwK$c^2q{.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 **oDQwW]*  
annual return 周年报表；周年申报表；每年报税表格 h`eHoKJ#w  
Annual Return Rules 《周年报表规则》 Lo Y*,Aa&  
annual review of consumer prices 每年消费物价回顾 ~9,Fc6w4`+  
annual roll-forward basis 逐年延展方式 -G#m'W&   
annual salary 年薪 K@oyvJ$  
annual statement 年度报表；年度决算表 ] yWywa\  
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 G8MLg#  
annuitant 年金受益人 7AqbfLO  
annuity 年金 /n:Q>8^n'W  
annuity contract 年金合约 g&Uu~;jq]  
annuity on human life 人寿年金 bA'N2~.,  
antecedent debt 先前的债项 x8C *  
ante-dated cheque 倒填日期支票 %Na`\`L{F  
anticipated expenditure 预期开支 91nB?8ZE6,  
anticipated net profit 预期纯利 %h;1}SFl0  
anticipated revenue 预期收入 dDAl n+  
anti-inflation measure 反通货膨胀措施 4Me3{!HJz  
anti-inflationary stance 反通货膨胀立场 }AiF 7N0  
apparent deficit 表面赤字 k'sPA_|  
apparent financial solvency 表面偿债能力 b.8T<@a  
apparent partner 表面合伙人 I47sqz7  
application for personal assessment 个人入息课税申请书 tO D}&  
application of fund 资金应用  [@3.dd  
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 i=hA. y`  
appointed actuary 委任精算师 K(?p]wh  
appointed auditor 委任核数师；委任审计师 7{k?"NF  
appointed trustee 委任的受托人 OB^j b8  
appointer 委任人 x^cJ~e2  
apportioned pro rata 按比例分摊 bweAmSs  
apportionment 分配；分摊 e? |4O<@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z^%HDB9^  
apportionment formula 分摊方程式 TN08,:k  
apportionment of estate duty 遗产税的分摊 +1\t0P24  
appraisal 估价；评估 eOfVBF<C2  
appreciable growth 可观增长 H|MAbx 7  
appreciable impact 显着影响 *iyc,f^w  
appreciable increase 可观增长 5`i+aH(  
appreciation 增值；升值
-zzT:C  
appreciation against other currencies 相对其他货币升值 9%0 ^fhrJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V^>< =DNE  
appreciation tax 增值税 Q)8I(*  
appropriation 拨款；拨用；拨付 G c,  
appropriation account 拨款帐目 9Sa6v?sRor  
Appropriation Bill 拨款法案 ?+%bEZ`  
appropriation-in-aid system 补助拨款办法 N-Bw&hEZ  
approved assets 核准资产 ^ ]+vtk  
approved basket stock 认可一篮子证券 pwB>$ 7(_h  
approved budget 核准预算 %F}d'TPx  
approved charitable donation 认可慈善捐款 nyOmNvZf  
approved charitable institution 认可慈善机构 q]s_hWWv  
approved currency 核准货币；认可货币 NQcg}y  
approved estimates 核准预算 FJ{&R Ld  
approved estimates of expenditure 核准开支预算 jz>b>;  
approved overseas insurer 核准海外保险人 M=4b  
approved overseas trust company 核准海外信托公司 qd~9uo&[Ig  
approved pooled investment fund 核准汇集投资基金 Q~rE+?n9F  
approved provident fund scheme 认可公积金计划 ?V(+Cc  
approved provision 核准拨款 8KKhD$  
approved redeemable share 核准可赎回股份 )M"xCO3a  
approved regional stock 认可地区性证券 !-
&;t7R  
approved retirement scheme 认可退休金计划 w02C1oGfx  
approved subordinated loan 核准附属贷款 yb0Mn*X+ N  
arbitrage 套戥；套汇；套利 :o iHf:  
arbitrageur 套戥者；套汇者 UgZL<}  
arbitrary amount 临时款项
S&D8Rao5  
arrangement 措施；安排；协定 o]GZq..  
arrears 欠款 X/m ~^  
arrears of pay 欠付薪酬 ,#%I$  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~]n=TEJ>  
articles of association 组织章程；组织细则；组织章程细则 =Tfm~+7nE  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aB`jFp-  
ascertainment of profit 确定利润 !\^W*nQ>l  
"Asia Clear" “亚洲结算系统”