[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 9m2Yrj93  
allotment notice 股份配售通知；配股通知 ,N2|P:x  
allotment of shares 股份分配 9%bqY 9NFd  
allowable 可获宽免；免税的 uhr&P4EW  
allowable business loss 可扣除的营业亏损 h%%dRi  
allowable expenses 可扣税的支出 Z E},xU%  
allowance 免税额；津贴；备抵；准备金 ! d" i  
allowance for debts 债项的免税额 ,Je9]XT  
allowance for depreciation by wear and tear 耗损折旧免税额 .!h`(>+@  
allowance for funeral expenses 殡殓费的免税额 rp,PhS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UE%~SVi.#  
allowance for repairs and outgoings 修葺及支出方面的免税额 )Hlc\Mgy  
allowance to debtor 给债务人的津贴 XZ1<sm8t."  
alteration of capital 资本更改 @:G#[>nKe  
alternate trustee 候补受托人 uI_h__  
amalgamation 合并 Zd[6-/-:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pU5t,  
ambit of charges 征税范围；收费范围 %0^taA  
amended valuation 经修订的估值 >{w"aJ" F  
American Commodities Exchange 美国商品交易所 `1U?^9Nf  
American Express Bank Limited 美国运通银行 B)(ZRH  
American Stock Exchange 美国证券交易所 )|i]"8I  
amortization 摊销 uSn<]OrZo`  
amount due from banks 存放银行同业的款项 T
mO3hKaP  
amount due from banks abroad 存放海外银行同业的款项 Bis'59?U_  
amount due from holding companies 控股公司欠款 kX:d?*{KB  
amount due from local banks 存放本港银行同业的款项 >KnXj7  
amount due to banks 银行同业的存款 Q.])En >i  
amount due to banks abroad 海外银行同业的存款 hG%J:}  
amount due to holding companies 控股公司存款 M}b[;/~  
amount due to local banks 本港银行同业的存款 lG!W
e'?  
amount due to outport banks 外埠银行同业的存款 jMB&(r  
amount for note issue 发行纸币的款额 YA4;gH+  
amount of bond 担保契据的款额 Oxhc!9F  
amount of consideration 代价款额 \>GHc}  
amount of contribution 供款数额 J+20]jI  
amount of indebtedness 负债款额 /?g:`NT  
amount of principal of the loan 贷款本金额 m%G:|`f7  
amount of rates chargeable 应征差饷数额 !W
on<:.[0  
amount of share capital 股本额 j5qrM_Chg  
amount of sums assured 承保款额 Y1h)0_0  
amount of variation 变动幅度 >`!Lh`n7_  
amount of vote 拨款数额 ^SH8*7l7  
amount payable 应付款额 SLMnEtyTS  
amount receivable 应收款额 s.uV,E*wu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c2fbqM~  
analysis 分析 ,Z6\%:/  
ancillary risk 附属风险 zd+<1R;  
annual account 周年帐目；周年帐目报表；年度决算；年结 1{7*0cv$iL  
annual accounting date 年结日期 0h",.  
annual allowance 每年免税额；年积金；年度津贴；年津 g4 G?hv`R  
annual balance 年度余额 4! V-- F  
annual disposable income 每年可动用收入 tHV81F1J  
annual estimates 周年预算 ?3{:[*  
annual fee 年费 1'>wrGr  
annual general meeting 周年大会 b )mU9   
annual growth rate 年增率；每年增长率 wnoL<p  
annual long-term supplement 长期个案每年补助金 &>&UqWL  
annual pensionable emolument 可供计算退休金的年薪 LU7d\Ch  
annual report 年报 h1'j1uI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QCvz|)  
annual return 周年报表；周年申报表；每年报税表格 F7~T=X)1
 
Annual Return Rules 《周年报表规则》 vuE 1 (CR  
annual review of consumer prices 每年消费物价回顾 P7 `sJ("#  
annual roll-forward basis 逐年延展方式 hs  m%o\  
annual salary 年薪 ZdjmZx%
%  
annual statement 年度报表；年度决算表 #.kDin~!  
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 5bKm)|4z6  
annuitant 年金受益人 [b<
AQFh<c  
annuity 年金 $8"G9r
  
annuity contract 年金合约 :_y}8am;H~  
annuity on human life 人寿年金 -*I
Dzm  
antecedent debt 先前的债项 5D#Mhgun  
ante-dated cheque 倒填日期支票 7P$>T  
anticipated expenditure 预期开支 3Bk_
4n  
anticipated net profit 预期纯利 ya^zlj\`0e  
anticipated revenue 预期收入 -'iV-]<  
anti-inflation measure 反通货膨胀措施 WG0Ne;Ho  
anti-inflationary stance 反通货膨胀立场 &n)=OConge  
apparent deficit 表面赤字 L)`SNN\ipR  
apparent financial solvency 表面偿债能力 z|:3,$~sN  
apparent partner 表面合伙人 i)pAFv<$,  
application for personal assessment 个人入息课税申请书 R;68C6 4  
application of fund 资金应用 Rt^~db  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ..g?po  
appointed actuary 委任精算师 ;$Q&2}L[  
appointed auditor 委任核数师；委任审计师 dq&N;kk |  
appointed trustee 委任的受托人 *$eMM*4  
appointer 委任人 'nO%1BZj+  
apportioned pro rata 按比例分摊 X!vBD  
apportionment 分配；分摊 E0Y>2HOuL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :QV-!  
apportionment formula 分摊方程式 L(bYG0ZI5C  
apportionment of estate duty 遗产税的分摊 G(~ s(r{%I  
appraisal 估价；评估 k1
5B5
 
appreciable growth 可观增长 Jbrjt/OG#I  
appreciable impact 显着影响 _RHB ^y;-  
appreciable increase 可观增长 g]hTz)8fF  
appreciation 增值；升值 `(rnD  
appreciation against other currencies 相对其他货币升值 9Rg|oCP_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3{wmKo|_X  
appreciation tax 增值税 bvK fxAih  
appropriation 拨款；拨用；拨付 ~F ,mc.  
appropriation account 拨款帐目 5#|f:M]Bo|  
Appropriation Bill 拨款法案 ;MH<T6b  
appropriation-in-aid system 补助拨款办法 BmP!/i_  
approved assets 核准资产 AP8YY8,  
approved basket stock 认可一篮子证券 kDz!v?Z2+B  
approved budget 核准预算 M+akD  
approved charitable donation 认可慈善捐款 S l?@c/Ng  
approved charitable institution 认可慈善机构 ?=2 2@Q}g  
approved currency 核准货币；认可货币 9mEt**s Ur  
approved estimates 核准预算 X<OOgC  
approved estimates of expenditure 核准开支预算 ,1}c% C*,Q  
approved overseas insurer 核准海外保险人 <]jKpJ{3N  
approved overseas trust company 核准海外信托公司 2th>+M~A  
approved pooled investment fund 核准汇集投资基金 Z?7XuELKV  
approved provident fund scheme 认可公积金计划 ;E"TOC  
approved provision 核准拨款 P}AfXgr  
approved redeemable share 核准可赎回股份 7NY9UQ  
approved regional stock 认可地区性证券 (H\)BS7#R  
approved retirement scheme 认可退休金计划 oY#62&wk4  
approved subordinated loan 核准附属贷款 Dp5hr8bT  
arbitrage 套戥；套汇；套利 L1'#wH  
arbitrageur 套戥者；套汇者 @w H+,]xE  
arbitrary amount 临时款项 :j}]nS  
arrangement 措施；安排；协定 yO7xAb  
arrears 欠款 _Py/,Ks.q  
arrears of pay 欠付薪酬 Xlw8>.\  
arrears of revenue 逾期未收税款；逾期未收的帐项 [M7&  
articles of association 组织章程；组织细则；组织章程细则 B-@ ]+W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Fjc4[ C  
ascertainment of profit 确定利润 eq|G\XJ  
"Asia Clear" “亚洲结算系统”