[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 K;?+8(H  
allotment notice 股份配售通知；配股通知 E GU2fA7x  
allotment of shares 股份分配 <'u'#E@"sl  
allowable 可获宽免；免税的 d]9z@Pd
 
allowable business loss 可扣除的营业亏损 oH@78D0A  
allowable expenses 可扣税的支出 { 6il`>=C  
allowance 免税额；津贴；备抵；准备金 M`_0C38  
allowance for debts 债项的免税额 O
-wzz  
allowance for depreciation by wear and tear 耗损折旧免税额 *dQSw)R  
allowance for funeral expenses 殡殓费的免税额 5pX6t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _BufO7`.  
allowance for repairs and outgoings 修葺及支出方面的免税额 YK_7ip.a[  
allowance to debtor 给债务人的津贴 sHj/;  
alteration of capital 资本更改 "oyo#-5z  
alternate trustee 候补受托人 5P2K5,o|n~  
amalgamation 合并 6u jWNf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .-zom~N-?  
ambit of charges 征税范围；收费范围 e\rp)[>'  
amended valuation 经修订的估值 # !=tDc &  
American Commodities Exchange 美国商品交易所 97Vtn4N3  
American Express Bank Limited 美国运通银行  mh%VrAq  
American Stock Exchange 美国证券交易所 5x
i
EPh  
amortization 摊销 awRX1:T#;O  
amount due from banks 存放银行同业的款项 }MySaL>  
amount due from banks abroad 存放海外银行同业的款项 NEs:},)o  
amount due from holding companies 控股公司欠款 tQVVhXQ7  
amount due from local banks 存放本港银行同业的款项 P55fL-vo|}  
amount due to banks 银行同业的存款 PCA4k.,T  
amount due to banks abroad 海外银行同业的存款 [),ige  
amount due to holding companies 控股公司存款 q.vIc ?a  
amount due to local banks 本港银行同业的存款 kJU2C=m@e2  
amount due to outport banks 外埠银行同业的存款 %#+Hl0,Tt  
amount for note issue 发行纸币的款额 +`4A$#$+y  
amount of bond 担保契据的款额 6Wn1{v0  
amount of consideration 代价款额 A/(a`"mK|'  
amount of contribution 供款数额 t20K!}D_  
amount of indebtedness 负债款额 btB%[]  
amount of principal of the loan 贷款本金额 / {%%"j  
amount of rates chargeable 应征差饷数额 Jm@oDME_E  
amount of share capital 股本额 sW$XH1Uf#  
amount of sums assured 承保款额 _1^'(5f$  
amount of variation 变动幅度 f);FoVa6  
amount of vote 拨款数额 Ri'n  
amount payable 应付款额 +ZYn? #IQ  
amount receivable 应收款额 ]e3Ax(i)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "@kaHIf[  
analysis 分析 $G>.\t  
ancillary risk 附属风险 \vNU,WO  
annual account 周年帐目；周年帐目报表；年度决算；年结 xw%0>K[  
annual accounting date 年结日期 kfNWI#'9  
annual allowance 每年免税额；年积金；年度津贴；年津 al0L&z\  
annual balance 年度余额 =1! 'QUc  
annual disposable income 每年可动用收入 Bvj0^fSm  
annual estimates 周年预算 2%1hdA<  
annual fee 年费 [Q
TV9  
annual general meeting 周年大会 ?2a$*(  
annual growth rate 年增率；每年增长率 k)u[0}  
annual long-term supplement 长期个案每年补助金 sLFl!jX  
annual pensionable emolument 可供计算退休金的年薪 Ac6=(B  
annual report 年报 U*:!W=XN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9mgIUjz  
annual return 周年报表；周年申报表；每年报税表格 AW .F3hN)  
Annual Return Rules 《周年报表规则》 6~{C.No}  
annual review of consumer prices 每年消费物价回顾 i4Jc.8^9$  
annual roll-forward basis 逐年延展方式 8t`?#8D}  
annual salary 年薪 4Hg9N}  
annual statement 年度报表；年度决算表 $e\M_hp*J  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lr?;*f^3  
annuitant 年金受益人 @x1-! ~z#  
annuity 年金 V)^+?B)T  
annuity contract 年金合约 g`^x@rj`E  
annuity on human life 人寿年金 .hiSw  
antecedent debt 先前的债项 0c&+|>!  
ante-dated cheque 倒填日期支票 wBzC5T%,  
anticipated expenditure 预期开支 -M2yw  
anticipated net profit 预期纯利 4 :=]<sc,  
anticipated revenue 预期收入 Y7nvHU|+o  
anti-inflation measure 反通货膨胀措施 B *v
M0  
anti-inflationary stance 反通货膨胀立场 H]!"Zq k  
apparent deficit 表面赤字 &zhAh1m  
apparent financial solvency 表面偿债能力 Jwp7gYZ  
apparent partner 表面合伙人 'S~5"6r  
application for personal assessment 个人入息课税申请书 #g=XUZ/"  
application of fund 资金应用 u>$t'  
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 m*;ERK  
appointed actuary 委任精算师 +V+a4lU14  
appointed auditor 委任核数师；委任审计师 E9}C #  
appointed trustee 委任的受托人 ^.G$Q#y,  
appointer 委任人 HDKbF/  
apportioned pro rata 按比例分摊 07)yG:q*x  
apportionment 分配；分摊 }Lv;

!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 23?rEhKe  
apportionment formula 分摊方程式 y]imZ4{/  
apportionment of estate duty 遗产税的分摊 }
%z  
appraisal 估价；评估 #%s#c0TX  
appreciable growth 可观增长 M;NX:mX9  
appreciable impact 显着影响 7.T?#;'3  
appreciable increase 可观增长 U&xUfBDt  
appreciation 增值；升值 ~Z
+%d9ode  
appreciation against other currencies 相对其他货币升值 GL JMP^p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F"<vaqT2  
appreciation tax 增值税 zJXplvaL;  
appropriation 拨款；拨用；拨付 $"&J WT!#  
appropriation account 拨款帐目 OTp]Xe/  
Appropriation Bill 拨款法案 Zov~B-Of:  
appropriation-in-aid system 补助拨款办法 ^(<f/C)i  
approved assets 核准资产 Y~Ifj,\  
approved basket stock 认可一篮子证券 IAEAhqp  
approved budget 核准预算 .l|$dE/E  
approved charitable donation 认可慈善捐款 ]d`VT)~vje  
approved charitable institution 认可慈善机构 PX99uWx5]  
approved currency 核准货币；认可货币 `kr?j:g
 
approved estimates 核准预算 a>)f=uS  
approved estimates of expenditure 核准开支预算 kl,3IKHa  
approved overseas insurer 核准海外保险人 6Iw\c  
approved overseas trust company 核准海外信托公司 CJ%I51F`X  
approved pooled investment fund 核准汇集投资基金 @H<q"-J  
approved provident fund scheme 认可公积金计划 <X5fUU"+U  
approved provision 核准拨款 CNIsZv@Q  
approved redeemable share 核准可赎回股份 +)?J #g  
approved regional stock 认可地区性证券 bxWa oWE0  
approved retirement scheme 认可退休金计划 qa6,z.mQ  
approved subordinated loan 核准附属贷款 Q &t<Y^B  
arbitrage 套戥；套汇；套利 Nluoqoac  
arbitrageur 套戥者；套汇者 Ewm9\qmg  
arbitrary amount 临时款项 Wvqhl 'J  
arrangement 措施；安排；协定 3~\[7I/  
arrears 欠款 T)CP2U  
arrears of pay 欠付薪酬 Ve=b16H  
arrears of revenue 逾期未收税款；逾期未收的帐项 tjnIN?YT  
articles of association 组织章程；组织细则；组织章程细则 };g"GNy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MW{8VH6+  
ascertainment of profit 确定利润 x`?3C"N:<  
"Asia Clear" “亚洲结算系统”