[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 >\ :GFD{z  
allotment notice 股份配售通知；配股通知  BG j!/E  
allotment of shares 股份分配 ZQKo ]Kdr  
allowable 可获宽免；免税的 <+ [N*  
allowable business loss 可扣除的营业亏损 (gVN<Es  
allowable expenses 可扣税的支出 (=WYi~2v  
allowance 免税额；津贴；备抵；准备金 OS<GA
A
0  
allowance for debts 债项的免税额 _e>N3fT  
allowance for depreciation by wear and tear 耗损折旧免税额 @uV]7d"z(  
allowance for funeral expenses 殡殓费的免税额 McS]aJfrk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /E\04Bs  
allowance for repairs and outgoings 修葺及支出方面的免税额 J| wk})?  
allowance to debtor 给债务人的津贴 hPz=Ec<zW  
alteration of capital 资本更改 C<T6l'S{?  
alternate trustee 候补受托人 EyU6^  
amalgamation 合并 VR
1]CN"G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CC3i@  
ambit of charges 征税范围；收费范围 9a]o?>`E  
amended valuation 经修订的估值 V;CRs\aYf  
American Commodities Exchange 美国商品交易所 ND.(N'/O  
American Express Bank Limited 美国运通银行 /\mY
Xi\  
American Stock Exchange 美国证券交易所 4 Cd5-I  
amortization 摊销 8Ara^Xh}q  
amount due from banks 存放银行同业的款项 IOC$jab@  
amount due from banks abroad 存放海外银行同业的款项 J> ,w},`  
amount due from holding companies 控股公司欠款 >cmz JS  
amount due from local banks 存放本港银行同业的款项 M,ybj5:6  
amount due to banks 银行同业的存款 80g}<Lwc  
amount due to banks abroad 海外银行同业的存款 >vXJ9\  
amount due to holding companies 控股公司存款 9-_Lc<  
amount due to local banks 本港银行同业的存款 ?,v& o>*  
amount due to outport banks 外埠银行同业的存款 Ho*B<#&(A|  
amount for note issue 发行纸币的款额 ) ] Ro  
amount of bond 担保契据的款额 I!9>"s12  
amount of consideration 代价款额 qj:[NPwaM  
amount of contribution 供款数额 XHKLl?-  
amount of indebtedness 负债款额 "O$WfpKX  
amount of principal of the loan 贷款本金额 N+ ]O#Js?  
amount of rates chargeable 应征差饷数额 XI$W   
amount of share capital 股本额 VE*`Ji  
amount of sums assured 承保款额 zx:;0Z:S6>  
amount of variation 变动幅度 q\jq9)  
amount of vote 拨款数额 kRwY#  
amount payable 应付款额 $gYGnh_,Q  
amount receivable 应收款额 &#u\@Qze  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yk4py0xVl  
analysis 分析 Ho(}_Q&  
ancillary risk 附属风险 EFI!b60mc  
annual account 周年帐目；周年帐目报表；年度决算；年结 nwfu@h0G  
annual accounting date 年结日期 r
eY
IF*  
annual allowance 每年免税额；年积金；年度津贴；年津 3"my!}03  
annual balance 年度余额 OKau3T]  
annual disposable income 每年可动用收入 :?z@T[-  
annual estimates 周年预算 bW/T}FND  
annual fee 年费 _PC<Td>nm  
annual general meeting 周年大会 jg%mWiKwK7  
annual growth rate 年增率；每年增长率 FGc#_4SiL  
annual long-term supplement 长期个案每年补助金 m*)jndXY  
annual pensionable emolument 可供计算退休金的年薪 izl-GitP  
annual report 年报 ir\)Hz2P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &Y9%Y/Y  
annual return 周年报表；周年申报表；每年报税表格 #fx"tx6  
Annual Return Rules 《周年报表规则》 pON#r  
annual review of consumer prices 每年消费物价回顾 _^RN$4.R>  
annual roll-forward basis 逐年延展方式 Uh1UZ r  
annual salary 年薪 KX!/n` 2u  
annual statement 年度报表；年度决算表 ,SdxIhL  
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 &"A:_5AU  
annuitant 年金受益人 ER&
\2,fZ  
annuity 年金 Mkt_pr  
annuity contract 年金合约 = 4|"<8'  
annuity on human life 人寿年金 &jg>X+;  
antecedent debt 先前的债项 ~@<o-|#  
ante-dated cheque 倒填日期支票 8~.8"gQ
 
anticipated expenditure 预期开支 >bhF{*t#;y  
anticipated net profit 预期纯利 fh1-]$z`~  
anticipated revenue 预期收入 9|@5eN:N  
anti-inflation measure 反通货膨胀措施 &F[N$6:v  
anti-inflationary stance 反通货膨胀立场 cR55,DR,#W  
apparent deficit 表面赤字 >OjK0jiPf  
apparent financial solvency 表面偿债能力 gth_Sz5!#  
apparent partner 表面合伙人 i~<.@&vt  
application for personal assessment 个人入息课税申请书 )`W|J%w+  
application of fund 资金应用 vGJw/ij'X  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 xa?auv!  
appointed actuary 委任精算师 ,|zwY~lt5  
appointed auditor 委任核数师；委任审计师 x|^p9m"=%  
appointed trustee 委任的受托人 e&[~}f?  
appointer 委任人 +>u 8r&Jw.  
apportioned pro rata 按比例分摊 n1R{[\ >1  
apportionment 分配；分摊 M[iWWCX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mB bGj3u;  
apportionment formula 分摊方程式 w'xPKO$bzR  
apportionment of estate duty 遗产税的分摊 C4-%|+Q i  
appraisal 估价；评估 4QiV@#o:  
appreciable growth 可观增长 .K#' Fec  
appreciable impact 显着影响 !@T~m1L eY  
appreciable increase 可观增长 {Rxb_9  
appreciation 增值；升值 /6x[C  
appreciation against other currencies 相对其他货币升值 G/(tgQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <{Rz1CMc  
appreciation tax 增值税 s!F8<:FRJD  
appropriation 拨款；拨用；拨付 H~ >\HV*  
appropriation account 拨款帐目 Q;m8 drU  
Appropriation Bill 拨款法案 &RHx8zScP  
appropriation-in-aid system 补助拨款办法 )U}`x }:,  
approved assets 核准资产 8KdcU[w]  
approved basket stock 认可一篮子证券 k&u5`F  
approved budget 核准预算 Mt~2&$>  
approved charitable donation 认可慈善捐款 @zt"Y~9i  
approved charitable institution 认可慈善机构 >pq=5Ha&  
approved currency 核准货币；认可货币 3 }#rg  
approved estimates 核准预算 bK!uR&i^l  
approved estimates of expenditure 核准开支预算 S1i~r+jf  
approved overseas insurer 核准海外保险人 ;_=dB[M  
approved overseas trust company 核准海外信托公司 4/2@^\?i)  
approved pooled investment fund 核准汇集投资基金 (~PT(B?  
approved provident fund scheme 认可公积金计划 rPifiLl A>  
approved provision 核准拨款 pWoeF=+y]W  
approved redeemable share 核准可赎回股份 B6!ni@$M8X  
approved regional stock 认可地区性证券 X#MC|Fzy@  
approved retirement scheme 认可退休金计划 dA(+02U/.  
approved subordinated loan 核准附属贷款 I]91{dq  
arbitrage 套戥；套汇；套利 ]==S?_.B3n  
arbitrageur 套戥者；套汇者 Fj&8wZ)v)  
arbitrary amount 临时款项 ]4\6_J&  
arrangement 措施；安排；协定 "Z-YZ>2  
arrears 欠款 ]99;7  
arrears of pay 欠付薪酬 t6%zfm   
arrears of revenue 逾期未收税款；逾期未收的帐项 j4(f1  
articles of association 组织章程；组织细则；组织章程细则 ^|cax|
>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5^2P\y(?  
ascertainment of profit 确定利润 PiNf;b^
9  
"Asia Clear" “亚洲结算系统”