[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 [-94=|S @  
allotment notice 股份配售通知；配股通知 $A0]v!P~i-  
allotment of shares 股份分配 6!PX! UkF  
allowable 可获宽免；免税的 ^>}[[:(6/  
allowable business loss 可扣除的营业亏损 FHPZQC8  
allowable expenses 可扣税的支出 *E q7r>[  
allowance 免税额；津贴；备抵；准备金 0+`*8G)  
allowance for debts 债项的免税额 q@yabuN@,j  
allowance for depreciation by wear and tear 耗损折旧免税额 #:5g`Ch4,  
allowance for funeral expenses 殡殓费的免税额 M@ZpgAfq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #Lt+6sa]2@  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZaV66Y>  
allowance to debtor 给债务人的津贴 ^9
~%=k=  
alteration of capital 资本更改 $W]guG  
alternate trustee 候补受托人 b6M)qt9R  
amalgamation 合并 Q6<Uuiw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ED_
5V@  
ambit of charges 征税范围；收费范围 4!W?z2ly~R  
amended valuation 经修订的估值 QF6JZQh<  
American Commodities Exchange 美国商品交易所 .Eyk?"^  
American Express Bank Limited 美国运通银行 ba:^zO^  
American Stock Exchange 美国证券交易所 Z 2jMBe  
amortization 摊销 weadY,-H8  
amount due from banks 存放银行同业的款项 <g1hdF0  
amount due from banks abroad 存放海外银行同业的款项 Q"_T040B
 
amount due from holding companies 控股公司欠款 *wyLX9{:  
amount due from local banks 存放本港银行同业的款项 nk.Eq[08  
amount due to banks 银行同业的存款 &=O1Qg=K  
amount due to banks abroad 海外银行同业的存款 W 9MZ  
amount due to holding companies 控股公司存款 PS;*N8  
amount due to local banks 本港银行同业的存款 tdK^X1  
amount due to outport banks 外埠银行同业的存款 \(t>(4s_~  
amount for note issue 发行纸币的款额 ,+evP=(cX  
amount of bond 担保契据的款额 m|gd9m$,?  
amount of consideration 代价款额 B>21A9&  
amount of contribution 供款数额 yp'>+cLa  
amount of indebtedness 负债款额 rZ4<*Zegv  
amount of principal of the loan 贷款本金额 ]KT,s].  
amount of rates chargeable 应征差饷数额 &Y2P!\\2  
amount of share capital 股本额 #$T"QL@  
amount of sums assured 承保款额 *%+buHe  
amount of variation 变动幅度  @
n'ss!h  
amount of vote 拨款数额 wA&)
y>n-  
amount payable 应付款额 !sWB
j'[>  
amount receivable 应收款额 q9]L!V9Rv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S*@0%|Q4r  
analysis 分析 QP0X8%+p  
ancillary risk 附属风险 +>({pHZ<S  
annual account 周年帐目；周年帐目报表；年度决算；年结 e!'u{>u  
annual accounting date 年结日期 ?E@[~qq_  
annual allowance 每年免税额；年积金；年度津贴；年津 glIIJ5d|,  
annual balance 年度余额 ;g9:0,xT4  
annual disposable income 每年可动用收入 <Wq{ V;$  
annual estimates 周年预算 Mc^7FWkw  
annual fee 年费 aBLb i  
annual general meeting 周年大会 ,6pH *b$  
annual growth rate 年增率；每年增长率 8 z7,W3b  
annual long-term supplement 长期个案每年补助金 h%e!f#  
annual pensionable emolument 可供计算退休金的年薪 )C6 7qY  
annual report 年报 _3>zi.J/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .q}k  
annual return 周年报表；周年申报表；每年报税表格 Rj=Om  
Annual Return Rules 《周年报表规则》 8"^TWzg}L  
annual review of consumer prices 每年消费物价回顾 qRLypm  
annual roll-forward basis 逐年延展方式 fdW={}~  
annual salary 年薪 IQv>{h}  
annual statement 年度报表；年度决算表 L@GD$F=<0  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5(Oc"0''H  
annuitant 年金受益人 T6#GlO)8)  
annuity 年金 [)u{-  
annuity contract 年金合约 !-~(*tn  
annuity on human life 人寿年金 Dw,f~D$+ic  
antecedent debt 先前的债项 mr.DP~O:9p  
ante-dated cheque 倒填日期支票 4/_|Qy  
anticipated expenditure 预期开支 pBLO  
anticipated net profit 预期纯利 ~Wv?p4  
anticipated revenue 预期收入 z6(Q 3@iO  
anti-inflation measure 反通货膨胀措施 [hbIv  
anti-inflationary stance 反通货膨胀立场 WQ`T'k#ESW  
apparent deficit 表面赤字 5!*a,$S  
apparent financial solvency 表面偿债能力 #1R %7*$i  
apparent partner 表面合伙人 >^N:A  
application for personal assessment 个人入息课税申请书 < Ifnf6~  
application of fund 资金应用 (0f^Hh wF  
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 $S{j}74[  
appointed actuary 委任精算师 OK(d&   
appointed auditor 委任核数师；委任审计师 g7i6Yj1  
appointed trustee 委任的受托人 1fZ:^|\  
appointer 委任人 H)tDfk sq\  
apportioned pro rata 按比例分摊 p
60D{UzU  
apportionment 分配；分摊 7i /Cax  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O?Tg`]EX  
apportionment formula 分摊方程式 |&vuK9q  
apportionment of estate duty 遗产税的分摊 c-d}E!C:  
appraisal 估价；评估 dW68lVWq_  
appreciable growth 可观增长 _TF>c:m3  
appreciable impact 显着影响 w4
a7c  
appreciable increase 可观增长 pM3BBF%  
appreciation 增值；升值 TVA1FD
 
appreciation against other currencies 相对其他货币升值 9_{!nQC.g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jfamuu7  
appreciation tax 增值税 sd%~pY}  
appropriation 拨款；拨用；拨付 g!
ww;_  
appropriation account 拨款帐目 1O4"MeF  
Appropriation Bill 拨款法案 +_Z/VQv  
appropriation-in-aid system 补助拨款办法 `m^OnH  
approved assets 核准资产 AAcbY;  
approved basket stock 认可一篮子证券 HxaUVg0  
approved budget 核准预算 g=Di2j{A  
approved charitable donation 认可慈善捐款 X Rn=;gK%J  
approved charitable institution 认可慈善机构 e v $eM  
approved currency 核准货币；认可货币 |sz9l/,lG  
approved estimates 核准预算 |{T2|iJI  
approved estimates of expenditure 核准开支预算 L8ke*O$  
approved overseas insurer 核准海外保险人 h;->i]  
approved overseas trust company 核准海外信托公司 8n?.w:Y/  
approved pooled investment fund 核准汇集投资基金 \Z':hw  
approved provident fund scheme 认可公积金计划
X[<9+Q
-&  
approved provision 核准拨款 _rd{cvdR  
approved redeemable share 核准可赎回股份 iY-dM(_:]  
approved regional stock 认可地区性证券 Df (6DuW  
approved retirement scheme 认可退休金计划 s?Kn,6Y  
approved subordinated loan 核准附属贷款 "T|\  
arbitrage 套戥；套汇；套利 Q1z04m1_y[  
arbitrageur 套戥者；套汇者 iq$/6!t  
arbitrary amount 临时款项 WmA578|l!  
arrangement 措施；安排；协定 Fm"$W^H  
arrears 欠款 5oS\uX|  
arrears of pay 欠付薪酬 eAMT72_  
arrears of revenue 逾期未收税款；逾期未收的帐项 MXb(Z9)]kw  
articles of association 组织章程；组织细则；组织章程细则 jTnu! H2o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n>WS@b/o  
ascertainment of profit 确定利润 }8HLyK,4  
"Asia Clear" “亚洲结算系统”