[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 P76gJ@#m  
allotment notice 股份配售通知；配股通知 vQj{yJ\l1  
allotment of shares 股份分配 h>p,r\X  
allowable 可获宽免；免税的 ],vid1E  
allowable business loss 可扣除的营业亏损 $ab{GxmX'4  
allowable expenses 可扣税的支出 u$X =2u:P  
allowance 免税额；津贴；备抵；准备金 HZjuL.Tj  
allowance for debts 债项的免税额 hLVgP&/E  
allowance for depreciation by wear and tear 耗损折旧免税额 c[$i)\0  
allowance for funeral expenses 殡殓费的免税额 =dmxE*C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Qz"//=hC|H  
allowance for repairs and outgoings 修葺及支出方面的免税额 @jq H8  
allowance to debtor 给债务人的津贴 MZqHL4<|  
alteration of capital 资本更改 J% ZM V  
alternate trustee 候补受托人 mo,"3YW  
amalgamation 合并 Vy^mEsQC+h  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [&l+Ve(  
ambit of charges 征税范围；收费范围 G&`5o*).bb  
amended valuation 经修订的估值 R^]a<g ,  
American Commodities Exchange 美国商品交易所 d,Oe3?][0p  
American Express Bank Limited 美国运通银行 {
Z1-B60P  
American Stock Exchange 美国证券交易所 tK `A_hC  
amortization 摊销 Z_7TD)  
amount due from banks 存放银行同业的款项 ad9u;uS  
amount due from banks abroad 存放海外银行同业的款项 6/vMK<Fz9  
amount due from holding companies 控股公司欠款 \Ym!5,^o  
amount due from local banks 存放本港银行同业的款项 /||8j.Tm  
amount due to banks 银行同业的存款 7[i&EPN
 
amount due to banks abroad 海外银行同业的存款 j&b<YPZ  
amount due to holding companies 控股公司存款 C4t~
k  
amount due to local banks 本港银行同业的存款 &B++ "f  
amount due to outport banks 外埠银行同业的存款
c{39,oF  
amount for note issue 发行纸币的款额  v&7x ~!O  
amount of bond 担保契据的款额 Y&y<WN}Q  
amount of consideration 代价款额 lwo,D}  
amount of contribution 供款数额 G^SDB!/@J  
amount of indebtedness 负债款额 !!mGsgnW  
amount of principal of the loan 贷款本金额 ,mKUCG  
amount of rates chargeable 应征差饷数额 =/\l=*  
amount of share capital 股本额 |uX&T`7?-  
amount of sums assured 承保款额 AJ6O>Euq  
amount of variation 变动幅度 ZmI#-[/  
amount of vote 拨款数额 NH1ak(zHW  
amount payable 应付款额 IVeA[qA0  
amount receivable 应收款额 T(k:\z/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q^~w:$^U  
analysis 分析 'C;KNc  
ancillary risk 附属风险 -qLNs_ _k  
annual account 周年帐目；周年帐目报表；年度决算；年结 k9c`[M  
annual accounting date 年结日期 $. sTb  
annual allowance 每年免税额；年积金；年度津贴；年津 FY]Et=p  
annual balance 年度余额 L:jv%;DM  
annual disposable income 每年可动用收入 ZB5NTNf>  
annual estimates 周年预算 n:Dr< q.  
annual fee 年费 J`wx72/-ZW  
annual general meeting 周年大会 "c![s%  
annual growth rate 年增率；每年增长率 -cUw}  
annual long-term supplement 长期个案每年补助金 SL<EZn0F9  
annual pensionable emolument 可供计算退休金的年薪 rKl
  
annual report 年报 zCu+Oi6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;@n/gU  
annual return 周年报表；周年申报表；每年报税表格 K n2W{*wD  
Annual Return Rules 《周年报表规则》 9Dyy&$s  
annual review of consumer prices 每年消费物价回顾 tcI Z 2H%  
annual roll-forward basis 逐年延展方式 [&zSYmDk  
annual salary 年薪 18y'#<X!  
annual statement 年度报表；年度决算表 ^a#W|-:  
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 s##XC^;p[  
annuitant 年金受益人 4X0ku]  
annuity 年金 yPH5/
5;,  
annuity contract 年金合约 R]o2_r7N"}  
annuity on human life 人寿年金 lnV!Xuf  
antecedent debt 先前的债项 t /lU
*  
ante-dated cheque 倒填日期支票 yWi?2   
anticipated expenditure 预期开支 7}tXF  
anticipated net profit 预期纯利 %
B| Ca&  
anticipated revenue 预期收入 c2d 1'l]n  
anti-inflation measure 反通货膨胀措施 3:b5#c?R-  
anti-inflationary stance 反通货膨胀立场 ,~NJ}4wP  
apparent deficit 表面赤字 / 6DW+!  
apparent financial solvency 表面偿债能力 vnX~OVz2  
apparent partner 表面合伙人 =':B  
application for personal assessment 个人入息课税申请书 tpP68)<ns  
application of fund 资金应用 
xB}B1H%  
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 cn'rBY  
appointed actuary 委任精算师 X C'|  
appointed auditor 委任核数师；委任审计师 qi8~bQ{rH  
appointed trustee 委任的受托人 ;Udx|1o  
appointer 委任人 2JHV*/Q  
apportioned pro rata 按比例分摊 #jw%0H;l]  
apportionment 分配；分摊 yeV|j\TJI.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ''.\DC~K  
apportionment formula 分摊方程式 5"Y:^_8  
apportionment of estate duty 遗产税的分摊 0'R }'  
appraisal 估价；评估 ; VQ:\fG  
appreciable growth 可观增长 hTQ]xN)  
appreciable impact 显着影响 tCu9 D  
appreciable increase 可观增长 #?bOAWAwLh  
appreciation 增值；升值 !Eb!y`jK  
appreciation against other currencies 相对其他货币升值 So#>x5dL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AHLXmQl  
appreciation tax 增值税 =Unu>p}2V  
appropriation 拨款；拨用；拨付 H7 Pw>Ta ;  
appropriation account 拨款帐目 '^.3}N{Fo  
Appropriation Bill 拨款法案 ,){WK|_  
appropriation-in-aid system 补助拨款办法 Bo/i =/7%  
approved assets 核准资产 wd Di5-A4  
approved basket stock 认可一篮子证券  ;.~D!  
approved budget 核准预算 H`T}k+e2-N  
approved charitable donation 认可慈善捐款 E
L9JM}%0v  
approved charitable institution 认可慈善机构 "T6s;'k  
approved currency 核准货币；认可货币 ~|`jIqU  
approved estimates 核准预算  e:6mz\J  
approved estimates of expenditure 核准开支预算 6H|&HV(!R  
approved overseas insurer 核准海外保险人 l D]?9K29  
approved overseas trust company 核准海外信托公司 ;oRgg'k<  
approved pooled investment fund 核准汇集投资基金 4aG}ex-s|  
approved provident fund scheme 认可公积金计划 Kj|\ALI':  
approved provision 核准拨款 >7QC
>ws%  
approved redeemable share 核准可赎回股份 /ASpAl[J  
approved regional stock 认可地区性证券 (}CA?/  
approved retirement scheme 认可退休金计划 ,v(ikPzd  
approved subordinated loan 核准附属贷款 YU1z\pK  
arbitrage 套戥；套汇；套利 K)9f\1\  
arbitrageur 套戥者；套汇者 !]#;
'  
arbitrary amount 临时款项 (vbI4&r  
arrangement 措施；安排；协定 )'`@rq!  
arrears 欠款 Qr[".>+  
arrears of pay 欠付薪酬 6+yA4pRSd  
arrears of revenue 逾期未收税款；逾期未收的帐项 }/F9(m  
articles of association 组织章程；组织细则；组织章程细则 wUmcA~3D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n*N`].r#{=  
ascertainment of profit 确定利润 CSMx ]jbb  
"Asia Clear" “亚洲结算系统”