[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 !e'0jf-
~  
allotment notice 股份配售通知；配股通知 %W4aKb?BT  
allotment of shares 股份分配 8R
AeJ~e  
allowable 可获宽免；免税的 %Sn6*\z  
allowable business loss 可扣除的营业亏损 '95E;RV&  
allowable expenses 可扣税的支出 T_x+sv=|X!  
allowance 免税额；津贴；备抵；准备金 0O#B
'Uu  
allowance for debts 债项的免税额 Wjr M d#^  
allowance for depreciation by wear and tear 耗损折旧免税额 =*g$#l4  
allowance for funeral expenses 殡殓费的免税额 {?/8jCVd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~$4.Mf,u  
allowance for repairs and outgoings 修葺及支出方面的免税额 akhL\-d)al  
allowance to debtor 给债务人的津贴 V`\f+Uu  
alteration of capital 资本更改 ],F}}pv  
alternate trustee 候补受托人 !p,hy`  
amalgamation 合并 5Y Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %R|"Afa=  
ambit of charges 征税范围；收费范围 hOB\n!  
amended valuation 经修订的估值 FGwnESCC  
American Commodities Exchange 美国商品交易所 5eOj,[?  
American Express Bank Limited 美国运通银行 qggk:cN1  
American Stock Exchange 美国证券交易所 h ??C4z  
amortization 摊销 V(2,\+t  
amount due from banks 存放银行同业的款项 +l
W}ixt  
amount due from banks abroad 存放海外银行同业的款项 {zz6XlKPj  
amount due from holding companies 控股公司欠款 gr>o E#7  
amount due from local banks 存放本港银行同业的款项 M%&A.j[  
amount due to banks 银行同业的存款 /S]:dDY9K  
amount due to banks abroad 海外银行同业的存款 V5O=iMP  
amount due to holding companies 控股公司存款 ojx'g8yO  
amount due to local banks 本港银行同业的存款 V3mjbH>F  
amount due to outport banks 外埠银行同业的存款 "%E-X:Il#  
amount for note issue 发行纸币的款额 u`Z 0{d  
amount of bond 担保契据的款额 ?+n&hHRg  
amount of consideration 代价款额 -R&E,X7N  
amount of contribution 供款数额 ypD<2z^  
amount of indebtedness 负债款额 zg#m09[4  
amount of principal of the loan 贷款本金额 G #
e9$!  
amount of rates chargeable 应征差饷数额 KQ4kZN  
amount of share capital 股本额 {N!E5*$Tr  
amount of sums assured 承保款额 x}?DkFuxb  
amount of variation 变动幅度 )'[x)q  
amount of vote 拨款数额 ]<kupaRQ  
amount payable 应付款额  [eNkU">}  
amount receivable 应收款额 U~:N^Sc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Qj(vBo?D  
analysis 分析 f]tv`<Q7  
ancillary risk 附属风险 R9Sf!LR  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ot`LZ"H:  
annual accounting date 年结日期 )MWUS;O<  
annual allowance 每年免税额；年积金；年度津贴；年津 'tb(J3ZP  
annual balance 年度余额 y o\N[h7  
annual disposable income 每年可动用收入 4$ Dt8!p0  
annual estimates 周年预算 )
jyq{Jb  
annual fee 年费 DW/1 =3  
annual general meeting 周年大会 ZV'$k\  
annual growth rate 年增率；每年增长率 o84UFhm  
annual long-term supplement 长期个案每年补助金 &?.n2+T+ =  
annual pensionable emolument 可供计算退休金的年薪 b?_e+:\UV  
annual report 年报 DR:8oo&E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }p~OCW!  
annual return 周年报表；周年申报表；每年报税表格 ^WE4*.(  
Annual Return Rules 《周年报表规则》 qWsylC23  
annual review of consumer prices 每年消费物价回顾 #D+7TWDwNt  
annual roll-forward basis 逐年延展方式 0A;"V' i  
annual salary 年薪 n*4lz^LR  
annual statement 年度报表；年度决算表 Rn`ld@=p[  
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 *cbeyB{E  
annuitant 年金受益人 )~ 0}Et l  
annuity 年金 .L9']zXc`  
annuity contract 年金合约 CRH{E}>  
annuity on human life 人寿年金 qysTjGwa]  
antecedent debt 先前的债项  _e%dM  
ante-dated cheque 倒填日期支票 IY=/`g  
anticipated expenditure 预期开支 !^m%O0DT  
anticipated net profit 预期纯利 t3PtKgP-6  
anticipated revenue 预期收入 3&'2aW  
anti-inflation measure 反通货膨胀措施 pb!V|#u"  
anti-inflationary stance 反通货膨胀立场 z{S: X:X  
apparent deficit 表面赤字 4/S=5r}  
apparent financial solvency 表面偿债能力 pSHSgd~&  
apparent partner 表面合伙人 eG
m:)   
application for personal assessment 个人入息课税申请书 qnB<k,8T  
application of fund 资金应用 ? ^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 :Sr?6FPc  
appointed actuary 委任精算师 a1Hz3y~S/  
appointed auditor 委任核数师；委任审计师 4&QUh+F  
appointed trustee 委任的受托人 5
%*w<6<_z  
appointer 委任人 *5_V*v6  
apportioned pro rata 按比例分摊 ,CP5~4u  
apportionment 分配；分摊 0ZMJ(
C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C{EAmv'  
apportionment formula 分摊方程式 ^/HW$8wEi  
apportionment of estate duty 遗产税的分摊 0RUi\X4HI  
appraisal 估价；评估 `vd= ec  
appreciable growth 可观增长 ~#R9i^Y  
appreciable impact 显着影响 Dj i^+;"&  
appreciable increase 可观增长 cHx%Nd\  
appreciation 增值；升值 MtS
3p>4  
appreciation against other currencies 相对其他货币升值 -KH)J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,apNwkY  
appreciation tax 增值税 .N,&Uv-  
appropriation 拨款；拨用；拨付 Q_]d5pl  
appropriation account 拨款帐目 j9d!yW  
Appropriation Bill 拨款法案 _]b3,%2  
appropriation-in-aid system 补助拨款办法 y%S1ZTScO  
approved assets 核准资产 hfqqQ!,l!  
approved basket stock 认可一篮子证券 ndink$  
approved budget 核准预算 ?+~cA^-3T  
approved charitable donation 认可慈善捐款 Z:*

@5  
approved charitable institution 认可慈善机构 {`(>O"_[Q  
approved currency 核准货币；认可货币 c~0{s>  
approved estimates 核准预算 9i5tVOhE  
approved estimates of expenditure 核准开支预算 >@_im6  
approved overseas insurer 核准海外保险人 \\06T`  
approved overseas trust company 核准海外信托公司 "9IYB)Js  
approved pooled investment fund 核准汇集投资基金 "5C`,4s  
approved provident fund scheme 认可公积金计划 )[L
^Dmd,  
approved provision 核准拨款 K
<4Kk3  
approved redeemable share 核准可赎回股份 &gtG~mp<L  
approved regional stock 认可地区性证券 eujK4s  
approved retirement scheme 认可退休金计划 PRkSQ4  
approved subordinated loan 核准附属贷款 08s_v=cF  
arbitrage 套戥；套汇；套利 i Cj2"T4TN  
arbitrageur 套戥者；套汇者 ?YQPlv:<o.  
arbitrary amount 临时款项 !8 -oR6/$%  
arrangement 措施；安排；协定 .pPm~2]z  
arrears 欠款 ,1oQ cC  
arrears of pay 欠付薪酬  foRD{Hx  
arrears of revenue 逾期未收税款；逾期未收的帐项 {D` '0Z1"  
articles of association 组织章程；组织细则；组织章程细则 HDVW0QaMu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {sVY`}p|  
ascertainment of profit 确定利润 JhHWu<  
"Asia Clear" “亚洲结算系统”