[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 |uDdHX8T  
allotment notice 股份配售通知；配股通知 :KO2| v\  
allotment of shares 股份分配 *ui</+  
allowable 可获宽免；免税的 d5d@k  
allowable business loss 可扣除的营业亏损 9 $ X-  
allowable expenses 可扣税的支出 5-M-X#(  
allowance 免税额；津贴；备抵；准备金 (sj,[  
allowance for debts 债项的免税额 V8(-  
allowance for depreciation by wear and tear 耗损折旧免税额 B<-Wea  
allowance for funeral expenses 殡殓费的免税额 nFn5v'g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pk~WrqK}  
allowance for repairs and outgoings 修葺及支出方面的免税额 w =KPT''!  
allowance to debtor 给债务人的津贴 GthYzd:'hJ  
alteration of capital 资本更改 adw2x pj  
alternate trustee 候补受托人 05[SC}MCA  
amalgamation 合并 @ P|y{e6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D{!IW!w  
ambit of charges 征税范围；收费范围 ]R*A  
amended valuation 经修订的估值 0IpmRH/  
American Commodities Exchange 美国商品交易所 s`UJ1eJ  
American Express Bank Limited 美国运通银行 @pxcpXCy  
American Stock Exchange 美国证券交易所
_4f;<FL  
amortization 摊销 F}zDfY\-  
amount due from banks 存放银行同业的款项 pJ{Y lS{  
amount due from banks abroad 存放海外银行同业的款项 D,6:EV"sa  
amount due from holding companies 控股公司欠款 snJ129}A  
amount due from local banks 存放本港银行同业的款项 1&2>LE/P  
amount due to banks 银行同业的存款 E.f%H(b  
amount due to banks abroad 海外银行同业的存款 4I7>f]=)  
amount due to holding companies 控股公司存款 cNH7C"@GVu  
amount due to local banks 本港银行同业的存款 g=rbPbu  
amount due to outport banks 外埠银行同业的存款 s@C}P  
amount for note issue 发行纸币的款额 w>YDNOk  
amount of bond 担保契据的款额 1Z;iV<d  
amount of consideration 代价款额 ctUp=po  
amount of contribution 供款数额 Uz7<PLxd  
amount of indebtedness 负债款额  @8 6f  
amount of principal of the loan 贷款本金额 N;gfbh]  
amount of rates chargeable 应征差饷数额 5X+A"X ;C  
amount of share capital 股本额 n*$ g]G$  
amount of sums assured 承保款额 He)%S]RLk  
amount of variation 变动幅度 ME d WLFf  
amount of vote 拨款数额 S[N5 i
kg  
amount payable 应付款额 `2snz1>!j  
amount receivable 应收款额 fZ. ONq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XilS!,  
analysis 分析 he4(hX^  
ancillary risk 附属风险 f5r0\7y0  
annual account 周年帐目；周年帐目报表；年度决算；年结 D]}G. v1  
annual accounting date 年结日期 {8OCXus3m  
annual allowance 每年免税额；年积金；年度津贴；年津 [
vgtc.V  
annual balance 年度余额 kP"9&R`E  
annual disposable income 每年可动用收入 v:U-6W_)|  
annual estimates 周年预算 ?8$Q-1=  
annual fee 年费 O84i; S+-p  
annual general meeting 周年大会 nR~(0G,H  
annual growth rate 年增率；每年增长率 L$-T,Kze  
annual long-term supplement 长期个案每年补助金 PM+[,H  
annual pensionable emolument 可供计算退休金的年薪 9iq_rd]  
annual report 年报 '%D7C=;^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pFXEu=$3  
annual return 周年报表；周年申报表；每年报税表格 ;fJ.8C  
Annual Return Rules 《周年报表规则》 Ib`XT0k  
annual review of consumer prices 每年消费物价回顾 pGZ8F  
annual roll-forward basis 逐年延展方式 Z7#+pPt!  
annual salary 年薪 $k?>DP4  
annual statement 年度报表；年度决算表 g ? k=^C  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [~^0gAlQC  
annuitant 年金受益人 xmG<]WF>E  
annuity 年金 G#CXs:1pd+  
annuity contract 年金合约 k\IbIv7?i  
annuity on human life 人寿年金 s>en  
antecedent debt 先前的债项 ^_6|X]tz1T  
ante-dated cheque 倒填日期支票 sRW<me;  
anticipated expenditure 预期开支 1,~D4lD|  
anticipated net profit 预期纯利 w@pPcZ>z/  
anticipated revenue 预期收入 `gJ(0#ac  
anti-inflation measure 反通货膨胀措施 S:Hl/:iV  
anti-inflationary stance 反通货膨胀立场 \8 ":]EU  
apparent deficit 表面赤字 Kgv T"s.  
apparent financial solvency 表面偿债能力 O=lzT~G| 4  
apparent partner 表面合伙人 %RVZD# zr  
application for personal assessment 个人入息课税申请书 y(&Ac[foS}  
application of fund 资金应用 G6/m#  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 4JE
pl'5^Q  
appointed actuary 委任精算师 F:VIzyMq<  
appointed auditor 委任核数师；委任审计师 n?Q|)2 2  
appointed trustee 委任的受托人 qLCR] _*  
appointer 委任人 m[$_7a5  
apportioned pro rata 按比例分摊 (mOtU8e  
apportionment 分配；分摊 =vPj%oLp'a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [Zrr)8A  
apportionment formula 分摊方程式 &L:!VL{I  
apportionment of estate duty 遗产税的分摊 yX5\gO6G  
appraisal 估价；评估 ?5p>BER?  
appreciable growth 可观增长 >usL*b0%  
appreciable impact 显着影响 =v\.h=~~  
appreciable increase 可观增长 n|hNM?v  
appreciation 增值；升值 cS$_\65  
appreciation against other currencies 相对其他货币升值 W/ \g~=vo  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7,MR*TO ,  
appreciation tax 增值税 CAlCDfKW}  
appropriation 拨款；拨用；拨付 UBs4K*h|  
appropriation account 拨款帐目 RNL9> 7xV  
Appropriation Bill 拨款法案 D=$)n_F  
appropriation-in-aid system 补助拨款办法 K
@2),(z  
approved assets 核准资产 _M1%Z~  
approved basket stock 认可一篮子证券 -/4P3SG/
 
approved budget 核准预算 C^){.UGmJ  
approved charitable donation 认可慈善捐款 I'Hf{Erw  
approved charitable institution 认可慈善机构 #G3<7PK  
approved currency 核准货币；认可货币 ta0|^KAA  
approved estimates 核准预算 Ni>[D"|  
approved estimates of expenditure 核准开支预算 NHt\ U9l'  
approved overseas insurer 核准海外保险人 \*da6Am  
approved overseas trust company 核准海外信托公司 "7 yD0T)2  
approved pooled investment fund 核准汇集投资基金 sT.ss$HY9,  
approved provident fund scheme 认可公积金计划 JT?h1v<H]  
approved provision 核准拨款 "tZe>>I  
approved redeemable share 核准可赎回股份 m'U0'}Ld};  
approved regional stock 认可地区性证券 +t.b` U`-  
approved retirement scheme 认可退休金计划 AX INThJ  
approved subordinated loan 核准附属贷款 h1RSVp+?n  
arbitrage 套戥；套汇；套利 /QQ*8o8  
arbitrageur 套戥者；套汇者 ^ 9sjj  
arbitrary amount 临时款项 _{>vTBU4F  
arrangement 措施；安排；协定 YUb_y^B^  
arrears 欠款 CITc2v3a  
arrears of pay 欠付薪酬 iscz}E,Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 X2_=agEP  
articles of association 组织章程；组织细则；组织章程细则 y5r4&~04  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sKWfXCd  
ascertainment of profit 确定利润 Wqnc{oq|$  
"Asia Clear" “亚洲结算系统”