[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 -=O9D-x=  
allotment notice 股份配售通知；配股通知 4vGkg H<,  
allotment of shares 股份分配 )O2giVq7[0  
allowable 可获宽免；免税的
d;V  
allowable business loss 可扣除的营业亏损 H2|&  
allowable expenses 可扣税的支出 fg+Q7'*Vq  
allowance 免税额；津贴；备抵；准备金 bU(t5 [
  
allowance for debts 债项的免税额 |jF)~k6  
allowance for depreciation by wear and tear 耗损折旧免税额 ^|-xmUC  
allowance for funeral expenses 殡殓费的免税额 [6)`w i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l+y/Mq^QB  
allowance for repairs and outgoings 修葺及支出方面的免税额 W}.;]x%1B  
allowance to debtor 给债务人的津贴 0KU,M+_  
alteration of capital 资本更改 jQC6N#L  
alternate trustee 候补受托人 1k3wBc5<  
amalgamation 合并 %Mz(G-I.\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \oLRNr[F  
ambit of charges 征税范围；收费范围 xG\&QE  
amended valuation 经修订的估值 tDF6%RG  
American Commodities Exchange 美国商品交易所 T6%*t#8r  
American Express Bank Limited 美国运通银行 T&X*[ kP  
American Stock Exchange 美国证券交易所 Quc9lL  
amortization 摊销 N:\I]
M  
amount due from banks 存放银行同业的款项 2*F ["E  
amount due from banks abroad 存放海外银行同业的款项 bu,Z'  
amount due from holding companies 控股公司欠款 UYD(++  
amount due from local banks 存放本港银行同业的款项 1E=%:?d  
amount due to banks 银行同业的存款 {&,a)h7&  
amount due to banks abroad 海外银行同业的存款 Ojr{z  
amount due to holding companies 控股公司存款 03iO4yOu  
amount due to local banks 本港银行同业的存款 U}_l]gNn  
amount due to outport banks 外埠银行同业的存款 /`?i&\C3r  
amount for note issue 发行纸币的款额 -Q<3Q_  
amount of bond 担保契据的款额 ?)'j;1_=E3  
amount of consideration 代价款额 _<=U.T`  
amount of contribution 供款数额 W9t%:wF  
amount of indebtedness 负债款额 `GUj.+u  
amount of principal of the loan 贷款本金额 w91{''sK  
amount of rates chargeable 应征差饷数额 u&mB;:&  
amount of share capital 股本额
218ZUg -a  
amount of sums assured 承保款额 n*{e0, gp`  
amount of variation 变动幅度
'9H7I! L@  
amount of vote 拨款数额 =YE"6 iU  
amount payable 应付款额 ,A
hQA  
amount receivable 应收款额 L'`W5B@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^mm:u<Yt  
analysis 分析 ,H'O`oV!1E  
ancillary risk 附属风险 `7LN?- T  
annual account 周年帐目；周年帐目报表；年度决算；年结 (|Y[
5O)  
annual accounting date 年结日期 sX^m1v~N|  
annual allowance 每年免税额；年积金；年度津贴；年津 ]}<wS]1  
annual balance 年度余额 F'|D  
annual disposable income 每年可动用收入 ICTl{|i ]  
annual estimates 周年预算 [Z`q7ddd^  
annual fee 年费 K!lGo3n]  
annual general meeting 周年大会 P"cc$lB~I  
annual growth rate 年增率；每年增长率 1X.5cl?V  
annual long-term supplement 长期个案每年补助金 ;sT7c1X^!  
annual pensionable emolument 可供计算退休金的年薪 MR:Co4(  
annual report 年报 S6*3."Sk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aF;Q
SI  
annual return 周年报表；周年申报表；每年报税表格 Ps4spy0Fp  
Annual Return Rules 《周年报表规则》 sV@kQ:  
annual review of consumer prices 每年消费物价回顾 -e3m!h  
annual roll-forward basis 逐年延展方式 ]/XNfb  
annual salary 年薪 D[x0sly  
annual statement 年度报表；年度决算表 /~'ZtxA  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 B-
N  
annuitant 年金受益人 =mxmJFA  
annuity 年金 ^PMP2\JQA  
annuity contract 年金合约 r77?s?  
annuity on human life 人寿年金 JM0'V0z  
antecedent debt 先前的债项 <VS\z(K  
ante-dated cheque 倒填日期支票 \/p\QT@mm  
anticipated expenditure 预期开支 Q|rrbxb  
anticipated net profit 预期纯利 Z,.*!S=?h  
anticipated revenue 预期收入 .Vj;[p8  
anti-inflation measure 反通货膨胀措施 f`*Ip?V-  
anti-inflationary stance 反通货膨胀立场 ?_3K]i1IS  
apparent deficit 表面赤字 LNmsvU  
apparent financial solvency 表面偿债能力 'QFf 7A  
apparent partner 表面合伙人 S^HuQe!#  
application for personal assessment 个人入息课税申请书 we9R4*j  
application of fund 资金应用 [ RiCa  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ]O3[Te  
appointed actuary 委任精算师 ExqI=k`Zs  
appointed auditor 委任核数师；委任审计师 Xhe25  
appointed trustee 委任的受托人 sa36=:5x-  
appointer 委任人 0%7c?3#  
apportioned pro rata 按比例分摊 k%?wNk>  
apportionment 分配；分摊 &Y;z[+(P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M$dDExd~  
apportionment formula 分摊方程式 q%i2'yE  
apportionment of estate duty 遗产税的分摊 I9h?Z&n5  
appraisal 估价；评估 ?*zRM?*  
appreciable growth 可观增长 uli,@5%\  
appreciable impact 显着影响 8 C@iD%  
appreciable increase 可观增长 :(VD<"X  
appreciation 增值；升值 Y-hGHnh]'  
appreciation against other currencies 相对其他货币升值 'oBT*aL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DJr{;t$7~  
appreciation tax 增值税 $/ew'h9q  
appropriation 拨款；拨用；拨付 `{s:lf  
appropriation account 拨款帐目 'Pk ( 1:  
Appropriation Bill 拨款法案 id8a#&t]  
appropriation-in-aid system 补助拨款办法 H.qp~-n  
approved assets 核准资产 #8z2>&:|  
approved basket stock 认可一篮子证券 ':lADUt  
approved budget 核准预算 "yxIaT
Zu  
approved charitable donation 认可慈善捐款 7 [N1Vr(1  
approved charitable institution 认可慈善机构 sq
FMO+  
approved currency 核准货币；认可货币 N>giFj[dD  
approved estimates 核准预算 
-&oJ@Aa  
approved estimates of expenditure 核准开支预算 :jKDM  
approved overseas insurer 核准海外保险人 O+A/thI%*S  
approved overseas trust company 核准海外信托公司 ]fg?)z-Z  
approved pooled investment fund 核准汇集投资基金 T B~C4HK=  
approved provident fund scheme 认可公积金计划 02q]^3  
approved provision 核准拨款 _ #288`bU  
approved redeemable share 核准可赎回股份 ^\Gaf5{  
approved regional stock 认可地区性证券 DfgqB3U[  
approved retirement scheme 认可退休金计划 xH!{;i  
approved subordinated loan 核准附属贷款 a^t#kdT  
arbitrage 套戥；套汇；套利 (E )@@p7,:  
arbitrageur 套戥者；套汇者 P#]%C  
arbitrary amount 临时款项 ,{MA90!  
arrangement 措施；安排；协定 V6
)\;c  
arrears 欠款 [GJ_]w^}j  
arrears of pay 欠付薪酬 QL%&b\K  
arrears of revenue 逾期未收税款；逾期未收的帐项 #G%[4.$n.  
articles of association 组织章程；组织细则；组织章程细则 CK eT%3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }a6

tG  
ascertainment of profit 确定利润 ?a+>%uWt  
"Asia Clear" “亚洲结算系统”