[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 !pN,,H6Y  
allotment notice 股份配售通知；配股通知 igp4[Hj  
allotment of shares 股份分配 15zL,yo  
allowable 可获宽免；免税的 PaZFM  
allowable business loss 可扣除的营业亏损 wb{y]~&6K  
allowable expenses 可扣税的支出 hsl8@=_ B  
allowance 免税额；津贴；备抵；准备金 ;?y?s'>t&  
allowance for debts 债项的免税额 ?;*mSQA`J  
allowance for depreciation by wear and tear 耗损折旧免税额 5|Y4GQVz  
allowance for funeral expenses 殡殓费的免税额 }:BF3cH> 0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D( _aXy  
allowance for repairs and outgoings 修葺及支出方面的免税额 -ZuzJAA  
allowance to debtor 给债务人的津贴 n*;I2FV]  
alteration of capital 资本更改 #e#8I7P  
alternate trustee 候补受托人 %0]&o, w{  
amalgamation 合并 E u@TCw8@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H"-p^liw  
ambit of charges 征税范围；收费范围 \Lc pl-;?  
amended valuation 经修订的估值 3!d|K%J  
American Commodities Exchange 美国商品交易所 mr/^lnO  
American Express Bank Limited 美国运通银行 w3& F e=c  
American Stock Exchange 美国证券交易所 `@`CZg  
amortization 摊销 MAR; k?d  
amount due from banks 存放银行同业的款项 !qcR5yk`2  
amount due from banks abroad 存放海外银行同业的款项 L *5&hPU  
amount due from holding companies 控股公司欠款 D~1nh%x_  
amount due from local banks 存放本港银行同业的款项 R=IeAuZR4k  
amount due to banks 银行同业的存款 3QF!fll^  
amount due to banks abroad 海外银行同业的存款 ,mRN; |N  
amount due to holding companies 控股公司存款 3v{GP>  
amount due to local banks 本港银行同业的存款 Bf7RW[ -v  
amount due to outport banks 外埠银行同业的存款 B!Qdf8We  
amount for note issue 发行纸币的款额 K=~h1qV:  
amount of bond 担保契据的款额 W=|B3}C?  
amount of consideration 代价款额 |mKd5[$  
amount of contribution 供款数额 P#yS]F/  
amount of indebtedness 负债款额 eag$i.^aS  
amount of principal of the loan 贷款本金额 yx-{}Yj^  
amount of rates chargeable 应征差饷数额
R sujKh/  
amount of share capital 股本额 X&McNO6"  
amount of sums assured 承保款额 ?W#! S  
amount of variation 变动幅度 I*24%z9  
amount of vote 拨款数额 1di?@F2f  
amount payable 应付款额 hslJs
^  
amount receivable 应收款额 a. gu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Xu'u"amt  
analysis 分析 beq)Frn^  
ancillary risk 附属风险 7f`jl/   
annual account 周年帐目；周年帐目报表；年度决算；年结 JL*-L*|Zcl  
annual accounting date 年结日期 xi.;`Q^#  
annual allowance 每年免税额；年积金；年度津贴；年津 r` 3)sc  
annual balance 年度余额 ucMl>G'!gX  
annual disposable income 每年可动用收入 c\R!z&y~  
annual estimates 周年预算 pY:xxnE  
annual fee 年费 x &\~4,TN  
annual general meeting 周年大会 nVYh1@yLy  
annual growth rate 年增率；每年增长率 D m5UQe  
annual long-term supplement 长期个案每年补助金 6L*y$e"Qc  
annual pensionable emolument 可供计算退休金的年薪 zZDr=6|r_  
annual report 年报 nGP>M#F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *{tJ3<t(1  
annual return 周年报表；周年申报表；每年报税表格 Mk^o*L{H  
Annual Return Rules 《周年报表规则》 =|jOio=s:  
annual review of consumer prices 每年消费物价回顾 21;n0E  
annual roll-forward basis 逐年延展方式 
#S1)n[  
annual salary 年薪 ^%_LA't'R  
annual statement 年度报表；年度决算表 &QE* V  
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 BgE]xm  
annuitant 年金受益人 3kJAaI8  
annuity 年金 &'(:xjN  
annuity contract 年金合约 1&m08dZm5  
annuity on human life 人寿年金 7u!p.kN  
antecedent debt 先前的债项 'T.> oP0>  
ante-dated cheque 倒填日期支票 L=VuEF  
anticipated expenditure 预期开支 2 {31"  
anticipated net profit 预期纯利 !>! l=Z  
anticipated revenue 预期收入 #_H=pNWe  
anti-inflation measure 反通货膨胀措施 .Wb),  
anti-inflationary stance 反通货膨胀立场 +]AE}UXZoh  
apparent deficit 表面赤字 gsAc
n  
apparent financial solvency 表面偿债能力 3nG(z >  
apparent partner 表面合伙人 Qs4Jl;Y_  
application for personal assessment 个人入息课税申请书 LtNG<n)_BH  
application of fund 资金应用 kiXa2Yn*(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 I]} MK?  
appointed actuary 委任精算师 cOS|B1xG  
appointed auditor 委任核数师；委任审计师 {wd.aUB  
appointed trustee 委任的受托人 i/WYjo  
appointer 委任人 NW~n+uk5v  
apportioned pro rata 按比例分摊 8IVKS>  
apportionment 分配；分摊 / P{f#rV5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {9)LHX7dN  
apportionment formula 分摊方程式 ^^)Pv#[3  
apportionment of estate duty 遗产税的分摊 =JEnK_@?K\  
appraisal 估价；评估 lv{Qn~\y&  
appreciable growth 可观增长 fEM8/bhq  
appreciable impact 显着影响 'av OQj]`K  
appreciable increase 可观增长 _:TD{EO$  
appreciation 增值；升值 !WrUr]0IP  
appreciation against other currencies 相对其他货币升值 ofN|%g /  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lM?P8#3  
appreciation tax 增值税 u(d>R5}'  
appropriation 拨款；拨用；拨付 X3q'x}{  
appropriation account 拨款帐目 *X,vu2(I-=  
Appropriation Bill 拨款法案 /LJ?JwAvg5  
appropriation-in-aid system 补助拨款办法 >yT:eG  
approved assets 核准资产 <}B]f1zX  
approved basket stock 认可一篮子证券 dmf~w_(7  
approved budget 核准预算 Prr <:q  
approved charitable donation 认可慈善捐款 RMsr7M4<91  
approved charitable institution 认可慈善机构 k:af  
approved currency 核准货币；认可货币 R{4O*i8#  
approved estimates 核准预算 5vY1 XZt{  
approved estimates of expenditure 核准开支预算 B9+oI cO  
approved overseas insurer 核准海外保险人 xOZ?zN
 
approved overseas trust company 核准海外信托公司 `kFxq<?aK  
approved pooled investment fund 核准汇集投资基金 DGp'Xx_8  
approved provident fund scheme 认可公积金计划 ;g ?5V  
approved provision 核准拨款 {KODwP'~  
approved redeemable share 核准可赎回股份 Tqm9>< !r  
approved regional stock 认可地区性证券 >6(nW:I0y  
approved retirement scheme 认可退休金计划 _Z2VS"yH  
approved subordinated loan 核准附属贷款 /eZAA
H  
arbitrage 套戥；套汇；套利 =TyN"0@  
arbitrageur 套戥者；套汇者 KJSN)yn\  
arbitrary amount 临时款项 oz@yF)/Sm  
arrangement 措施；安排；协定 0*h \ /!e  
arrears 欠款 5$N4<Lo7  
arrears of pay 欠付薪酬 :#b[gWl0Ru  
arrears of revenue 逾期未收税款；逾期未收的帐项 +dR$;!WB3  
articles of association 组织章程；组织细则；组织章程细则 '0w'||#1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
 V18w  
ascertainment of profit 确定利润 ? ^k-)V  
"Asia Clear" “亚洲结算系统”