[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 #Z,E><t  
allotment notice 股份配售通知；配股通知 UmU:j@xvg  
allotment of shares 股份分配 n%%7KTqu  
allowable 可获宽免；免税的 Zk-~a r  
allowable business loss 可扣除的营业亏损 &m^@9E)S/  
allowable expenses 可扣税的支出 fC-P.:F#I  
allowance 免税额；津贴；备抵；准备金 $9!D\N,}]C  
allowance for debts 债项的免税额 r`'y?Bra;  
allowance for depreciation by wear and tear 耗损折旧免税额 ~W0(1# i  
allowance for funeral expenses 殡殓费的免税额 VDF)zA1V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wVl+]zB  
allowance for repairs and outgoings 修葺及支出方面的免税额 O
EhHR  
allowance to debtor 给债务人的津贴 @J'YV{]  
alteration of capital 资本更改 %at
i7{
2!  
alternate trustee 候补受托人 <v 0*]NiX  
amalgamation 合并 p]G3)s@>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]c)_&{:V  
ambit of charges 征税范围；收费范围 b{M7w  
amended valuation 经修订的估值 c "=N  
American Commodities Exchange 美国商品交易所 `8_z!)  
American Express Bank Limited 美国运通银行 afEF]i  
American Stock Exchange 美国证券交易所 NaUr!s  
amortization 摊销 63WS7s"  
amount due from banks 存放银行同业的款项 Of}|ib^t  
amount due from banks abroad 存放海外银行同业的款项 U Z_'><++  
amount due from holding companies 控股公司欠款 D1s4`V -  
amount due from local banks 存放本港银行同业的款项 W !}{$  
amount due to banks 银行同业的存款 }CGSEr4'w~  
amount due to banks abroad 海外银行同业的存款 v} JD2.O+  
amount due to holding companies 控股公司存款 njPPztv/@  
amount due to local banks 本港银行同业的存款 wEW4gz{s  
amount due to outport banks 外埠银行同业的存款
"B 7`'jz  
amount for note issue 发行纸币的款额 A Io|TD5{~  
amount of bond 担保契据的款额 kJ:F *34e=  
amount of consideration 代价款额 wB k@F5\<
 
amount of contribution 供款数额 0ZpFE&  
amount of indebtedness 负债款额 U977#MXf  
amount of principal of the loan 贷款本金额 ~ Hy, 7  
amount of rates chargeable 应征差饷数额 @Yw,nQE)b  
amount of share capital 股本额 cgu~  
amount of sums assured 承保款额 4-GXmC  
amount of variation 变动幅度 [/M^[p  
amount of vote 拨款数额 c"tJld5F_  
amount payable 应付款额 Lv[OUW#S  
amount receivable 应收款额 Y5q3T`xE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RJeDE
YXeg  
analysis 分析 AV8T  
ancillary risk 附属风险 {LzH&qu  
annual account 周年帐目；周年帐目报表；年度决算；年结 bvBHYf:^  
annual accounting date 年结日期 #K\?E.9h  
annual allowance 每年免税额；年积金；年度津贴；年津 13'vH]S$M  
annual balance 年度余额 P(k(m<0  
annual disposable income 每年可动用收入 SO\/-]9#  
annual estimates 周年预算 MxQ?Sb%Gka  
annual fee 年费 d)o!
5L  
annual general meeting 周年大会 az;Q"V'6  
annual growth rate 年增率；每年增长率 (h-*_a}F4  
annual long-term supplement 长期个案每年补助金 ?L) !pP]  
annual pensionable emolument 可供计算退休金的年薪 <+j)P4O4  
annual report 年报 U5HK RO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >O9o,o/6R  
annual return 周年报表；周年申报表；每年报税表格 EpJ4`{4  
Annual Return Rules 《周年报表规则》 4\ c,)U}  
annual review of consumer prices 每年消费物价回顾 d&8APe  
annual roll-forward basis 逐年延展方式 lq:}0<k  
annual salary 年薪 y&[y=0!  
annual statement 年度报表；年度决算表 #L}+H!Myh  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 G$zL)R8GE|  
annuitant 年金受益人 ?|{XZQ~  
annuity 年金 "[p@tc?5  
annuity contract 年金合约 qZEoiNH(Tj  
annuity on human life 人寿年金 [k$*4u>  
antecedent debt 先前的债项 9i5,2~  
ante-dated cheque 倒填日期支票 8 e~|.wOL  
anticipated expenditure 预期开支 Q:C$&-$  
anticipated net profit 预期纯利 Z
Sy?T  
anticipated revenue 预期收入 M]v= -  
anti-inflation measure 反通货膨胀措施 2?C`4AR[2H  
anti-inflationary stance 反通货膨胀立场 FbnO/! $8  
apparent deficit 表面赤字 nwt C:*}  
apparent financial solvency 表面偿债能力 rx"s!y{!-  
apparent partner 表面合伙人 y4:H3Sk  
application for personal assessment 个人入息课税申请书 1'v5/  
application of fund 资金应用 nz1'?_5  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 q@5K6yE  
appointed actuary 委任精算师 5l-mW0,MK  
appointed auditor 委任核数师；委任审计师 iTh:N2/-vc  
appointed trustee 委任的受托人 GV6K/T:  
appointer 委任人 :1q4"tv|  
apportioned pro rata 按比例分摊 ^&/G|  
apportionment 分配；分摊 5BkV aF7Th  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -tsDMji~V  
apportionment formula 分摊方程式 R  #]jSiS  
apportionment of estate duty 遗产税的分摊 qH,l#I\ CG  
appraisal 估价；评估 BE
lJB&I  
appreciable growth 可观增长 g$:Xuw1  
appreciable impact 显着影响 fEE /-}d  
appreciable increase 可观增长 gnp~OVDqfL  
appreciation 增值；升值 [[~w0G~1  
appreciation against other currencies 相对其他货币升值 tGdf/aTjy  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 39F Of  
appreciation tax 增值税 gkBdR +  
appropriation 拨款；拨用；拨付 l=N2lHU  
appropriation account 拨款帐目 ZR v"h/~  
Appropriation Bill 拨款法案 Rv,JU6>i  
appropriation-in-aid system 补助拨款办法 x.0p%O=`  
approved assets 核准资产 E@0
5e  
approved basket stock 认可一篮子证券 Ioy  
approved budget 核准预算 wv QMnE8\  
approved charitable donation 认可慈善捐款 o'~5pS(wq  
approved charitable institution 认可慈善机构 |sZ!  
approved currency 核准货币；认可货币 S _T^G` [  
approved estimates 核准预算 ,h\sF#|  
approved estimates of expenditure 核准开支预算 depYqYK7G  
approved overseas insurer 核准海外保险人 R:JX<Ba  
approved overseas trust company 核准海外信托公司 B<8N96fx  
approved pooled investment fund 核准汇集投资基金 X7UuwIIP  
approved provident fund scheme 认可公积金计划 rKHY?{!  
approved provision 核准拨款 `u!l3VZ/4  
approved redeemable share 核准可赎回股份 b?4/#&z]  
approved regional stock 认可地区性证券 U`Jy!x2m  
approved retirement scheme 认可退休金计划 LIU}a5  
approved subordinated loan 核准附属贷款 3lLMu B+  
arbitrage 套戥；套汇；套利 dLsn\m>  
arbitrageur 套戥者；套汇者 bk<\ujH  
arbitrary amount 临时款项 VN0mDh?E  
arrangement 措施；安排；协定 JxLf?ad.  
arrears 欠款 DcMJ^=r8O:  
arrears of pay 欠付薪酬 RO0>I8c1c  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]Q "p\@\!  
articles of association 组织章程；组织细则；组织章程细则 
;n=. {[,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :0K8h  
ascertainment of profit 确定利润 k *R<,  
"Asia Clear" “亚洲结算系统”