[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 GX+oA]  
allotment notice 股份配售通知；配股通知 ie!ik  
allotment of shares 股份分配 /M;A)z  
allowable 可获宽免；免税的 A9[ELD>p  
allowable business loss 可扣除的营业亏损 =gb.%a{R  
allowable expenses 可扣税的支出 U`es n?m!  
allowance 免税额；津贴；备抵；准备金 jHj*S9:`  
allowance for debts 债项的免税额 \*0ow`|K  
allowance for depreciation by wear and tear 耗损折旧免税额 lxpi   
allowance for funeral expenses 殡殓费的免税额 9 L{JU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b{Kpfb
xcI  
allowance for repairs and outgoings 修葺及支出方面的免税额 :N<ZO`l?  
allowance to debtor 给债务人的津贴 >d&_e[j  
alteration of capital 资本更改 4Y[uqn[  
alternate trustee 候补受托人 rQ^$)%uP  
amalgamation 合并 }l/!thzC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XO*62>Ed  
ambit of charges 征税范围；收费范围 "+2Hde1  
amended valuation 经修订的估值 !dVth)UV  
American Commodities Exchange 美国商品交易所 4A_}:nU  
American Express Bank Limited 美国运通银行 (q!tI*}  
American Stock Exchange 美国证券交易所 >900O4
  
amortization 摊销 4%TY` II  
amount due from banks 存放银行同业的款项 _-^Lr /`G!  
amount due from banks abroad 存放海外银行同业的款项 TM8WaH 
  
amount due from holding companies 控股公司欠款  |.x |BJ  
amount due from local banks 存放本港银行同业的款项  2L~[dn.s  
amount due to banks 银行同业的存款 |5 sI=?p&t  
amount due to banks abroad 海外银行同业的存款 AKVll  
amount due to holding companies 控股公司存款 X#
$mBRK7  
amount due to local banks 本港银行同业的存款 c[4H  
amount due to outport banks 外埠银行同业的存款 k{3:$, b  
amount for note issue 发行纸币的款额 );*A$C9RA  
amount of bond 担保契据的款额 C<GS._V&  
amount of consideration 代价款额 oW*e6"<R7  
amount of contribution 供款数额 ]:B|_|H  
amount of indebtedness 负债款额 G!J{$0.  
amount of principal of the loan 贷款本金额 o:<gJzg  
amount of rates chargeable 应征差饷数额 }%B^Vl%ZZ  
amount of share capital 股本额 ,ufB*[~  
amount of sums assured 承保款额 ` k}   
amount of variation 变动幅度 P %8zxU;  
amount of vote 拨款数额 f>Mg.9gJ(  
amount payable 应付款额 cNzn2-qv  
amount receivable 应收款额 jFBLElE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ssv4#8p3  
analysis 分析 ,4hQ#x  
ancillary risk 附属风险 "=0#pH1o  
annual account 周年帐目；周年帐目报表；年度决算；年结 /`YHPeXu  
annual accounting date 年结日期 ;Jex#+H(:D  
annual allowance 每年免税额；年积金；年度津贴；年津 w\U fq  
annual balance 年度余额 ULq#2l  
annual disposable income 每年可动用收入 /=9t$u|  
annual estimates 周年预算 ]Ma2*E!p  
annual fee 年费 DW^E46k)A  
annual general meeting 周年大会 '"{ IV  
annual growth rate 年增率；每年增长率 s7?Q[vN  
annual long-term supplement 长期个案每年补助金 F2yc&mXyk  
annual pensionable emolument 可供计算退休金的年薪 uUXvBA?l  
annual report 年报 U$j*{`$4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kK]JN  
annual return 周年报表；周年申报表；每年报税表格 iX8&mUR  
Annual Return Rules 《周年报表规则》 I4kN4*d!N,  
annual review of consumer prices 每年消费物价回顾 XOQj?Q7)U  
annual roll-forward basis 逐年延展方式 VY)! bjW.  
annual salary 年薪 PT7L65  
annual statement 年度报表；年度决算表 #M;Cw}pW  
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 FI1R7A
 
annuitant 年金受益人 %/17K2g  
annuity 年金 eqK6`gHa6  
annuity contract 年金合约 6$ TE-l  
annuity on human life 人寿年金 m&xyw9a  
antecedent debt 先前的债项 IKhpe5}  
ante-dated cheque 倒填日期支票 =p9d4smbn  
anticipated expenditure 预期开支 !ydJ{\;  
anticipated net profit 预期纯利 Vk/CV2  
anticipated revenue 预期收入 x35(
i  
anti-inflation measure 反通货膨胀措施 f!;4-.p`  
anti-inflationary stance 反通货膨胀立场 iX0s4  
apparent deficit 表面赤字 )jbYWR*&  
apparent financial solvency 表面偿债能力 [m7^Euury  
apparent partner 表面合伙人 XJl2_
#  
application for personal assessment 个人入息课税申请书 (J(JB}[X,  
application of fund 资金应用 iGmBG1a\  
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 (;2J}XQvO~  
appointed actuary 委任精算师 gz6BfHQG  
appointed auditor 委任核数师；委任审计师 hC@oyC(4  
appointed trustee 委任的受托人 @N?A0S/  
appointer 委任人 wehZ7eqm  
apportioned pro rata 按比例分摊 ^v.~FFK  
apportionment 分配；分摊 2x-67_BHY=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `z<k7ig  
apportionment formula 分摊方程式 ]J\tosTi  
apportionment of estate duty 遗产税的分摊 Zf~Em'g"3  
appraisal 估价；评估 @RW=(&<1  
appreciable growth 可观增长 :hY
V\8$  
appreciable impact 显着影响 j,")c'r&dD  
appreciable increase 可观增长 Nq |b$S[4  
appreciation 增值；升值 z mvF#o  
appreciation against other currencies 相对其他货币升值 d4h1#MK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8KKI.i8`  
appreciation tax 增值税 5/-{.g   
appropriation 拨款；拨用；拨付 cx?t C#t  
appropriation account 拨款帐目 `!<RP'  
Appropriation Bill 拨款法案 F.i%o2P3  
appropriation-in-aid system 补助拨款办法 |T:'G  
approved assets 核准资产 t><AaYij_  
approved basket stock 认可一篮子证券 B>, O@og  
approved budget 核准预算 J8[N!qDCj  
approved charitable donation 认可慈善捐款 ZW\}4q;[A  
approved charitable institution 认可慈善机构 0U'g2F>{  
approved currency 核准货币；认可货币 j#e^PK <  
approved estimates 核准预算 rJ)O(  
approved estimates of expenditure 核准开支预算 1PLxc)LsG  
approved overseas insurer 核准海外保险人 z>$AZ>t%J$  
approved overseas trust company 核准海外信托公司 {Rb|";  
approved pooled investment fund 核准汇集投资基金 A
r4@7  
approved provident fund scheme 认可公积金计划 :=u Ku'~  
approved provision 核准拨款 Y@'ug N|[C  
approved redeemable share 核准可赎回股份 P+r-t8  
approved regional stock 认可地区性证券 NLZTIZC
K  
approved retirement scheme 认可退休金计划 bgs2~50  
approved subordinated loan 核准附属贷款 4$D:<8B  
arbitrage 套戥；套汇；套利 "I.PV$Rxl  
arbitrageur 套戥者；套汇者 yZJR7+  
arbitrary amount 临时款项 ni$7)YcF  
arrangement 措施；安排；协定 S~auwY,<  
arrears 欠款 .\1{>A  
arrears of pay 欠付薪酬 |Rk$u  
arrears of revenue 逾期未收税款；逾期未收的帐项 6@_Vg~=S  
articles of association 组织章程；组织细则；组织章程细则 NsYeg&>`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 H6Q1r[(B  
ascertainment of profit 确定利润 ^DZ(T+q,  
"Asia Clear" “亚洲结算系统”