[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 /qhm9~4e3  
allotment notice 股份配售通知；配股通知 l6DIsR  
allotment of shares 股份分配 =|5bhwU]  
allowable 可获宽免；免税的 &CeF^  
allowable business loss 可扣除的营业亏损 K9N0kBJ0<  
allowable expenses 可扣税的支出 %J ( }D7-,  
allowance 免税额；津贴；备抵；准备金 X @jYQ.  
allowance for debts 债项的免税额 <,cIc]eX  
allowance for depreciation by wear and tear 耗损折旧免税额 ?nGf Wx^  
allowance for funeral expenses 殡殓费的免税额 soVZz3F  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $?AUk  
allowance for repairs and outgoings 修葺及支出方面的免税额 DdS3<3]A  
allowance to debtor 给债务人的津贴 O<d?'{  
alteration of capital 资本更改 ZNC?Ntw  
alternate trustee 候补受托人 s)DNLx  
amalgamation 合并 X$h~d8@r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w4MMo  
ambit of charges 征税范围；收费范围 10I`AjF0  
amended valuation 经修订的估值 =#")G1A  
American Commodities Exchange 美国商品交易所 ,;e-37^0
l  
American Express Bank Limited 美国运通银行 er7/BE&  
American Stock Exchange 美国证券交易所 1 >@|  
amortization 摊销 RdVis|7o  
amount due from banks 存放银行同业的款项 K#C56k q&  
amount due from banks abroad 存放海外银行同业的款项 a~eLkWnh<k  
amount due from holding companies 控股公司欠款 Qbt>}?-  
amount due from local banks 存放本港银行同业的款项 aU8Ti8A>  
amount due to banks 银行同业的存款 ?NzeP?g  
amount due to banks abroad 海外银行同业的存款 $No>-^)  
amount due to holding companies 控股公司存款 kR~4O$riG  
amount due to local banks 本港银行同业的存款 @NwM+^  
amount due to outport banks 外埠银行同业的存款 2l/5i]Tq  
amount for note issue 发行纸币的款额 YM.IRj2/1  
amount of bond 担保契据的款额 *9{Wn7pck/  
amount of consideration 代价款额 W
!0  
amount of contribution 供款数额 <9.7gwzE  
amount of indebtedness 负债款额 O+Lb***b"  
amount of principal of the loan 贷款本金额 hsVJ&
-#  
amount of rates chargeable 应征差饷数额 I4X+'fW,  
amount of share capital 股本额 W]Tt8  
amount of sums assured 承保款额 YGpp:8pen  
amount of variation 变动幅度 v4a4*rBI"  
amount of vote 拨款数额 /?-p^6U  
amount payable 应付款额 hRZS6" #  
amount receivable 应收款额 QZa#iL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )Gp\_(9fc  
analysis 分析 -j=&J8Za  
ancillary risk 附属风险 Q
Oy&!6  
annual account 周年帐目；周年帐目报表；年度决算；年结 4N=Ie}_`  
annual accounting date 年结日期 {s'_zSz  
annual allowance 每年免税额；年积金；年度津贴；年津 Y~SlipY_  
annual balance 年度余额 (?3\.tQ}}  
annual disposable income 每年可动用收入 > A( C9_\  
annual estimates 周年预算 a`X&;jH0ef  
annual fee 年费 +|)#yE$aMh  
annual general meeting 周年大会 ?CZD^>6  
annual growth rate 年增率；每年增长率 @ZPTf>J}  
annual long-term supplement 长期个案每年补助金 D!T4k]^  
annual pensionable emolument 可供计算退休金的年薪 !vp!\Zj7o  
annual report 年报 QuRg(K%:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e^_@^(||!6  
annual return 周年报表；周年申报表；每年报税表格 $D\l%y/C  
Annual Return Rules 《周年报表规则》 =(5GU<}  
annual review of consumer prices 每年消费物价回顾 L[r0UXYLV  
annual roll-forward basis 逐年延展方式 p[cL#fBz  
annual salary 年薪 4_0/]:~5  
annual statement 年度报表；年度决算表 n)!_HNc9  
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 Y"rV[oe  
annuitant 年金受益人 g E+OQWu  
annuity 年金 Cj9O [  
annuity contract 年金合约 tskODM0Zf  
annuity on human life 人寿年金 f>/ 1KV  
antecedent debt 先前的债项 F1*rUsRKN  
ante-dated cheque 倒填日期支票 m`q>_*  
anticipated expenditure 预期开支 6|qvo+%  
anticipated net profit 预期纯利 T`{M
Q:s  
anticipated revenue 预期收入 UKQ&TV}0  
anti-inflation measure 反通货膨胀措施 }JMkM9]  
anti-inflationary stance 反通货膨胀立场 hg=G//
 
apparent deficit 表面赤字 rw0lXs#K<E  
apparent financial solvency 表面偿债能力 ZboJszNb;  
apparent partner 表面合伙人 LVl0:!>~  
application for personal assessment 个人入息课税申请书 )t|Q7$v1  
application of fund 资金应用 NG!Q< !Y  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 fqsp1m$  
appointed actuary 委任精算师 J}KktD@!O  
appointed auditor 委任核数师；委任审计师 >Io7h#[u  
appointed trustee 委任的受托人 b<78K5'  
appointer 委任人 <FT\
u{9$  
apportioned pro rata 按比例分摊 B^Mtj5Oc  
apportionment 分配；分摊 +p6\R;_E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .(]1PKW  
apportionment formula 分摊方程式 H{zuIN/.1  
apportionment of estate duty 遗产税的分摊 4EbiCSo
 
appraisal 估价；评估 &U)s%D8e;d  
appreciable growth 可观增长 x i,wL0{  
appreciable impact 显着影响 z9O/MHT[w  
appreciable increase 可观增长 &+^ Y>Ke  
appreciation 增值；升值  8\ ;G+  
appreciation against other currencies 相对其他货币升值 gc[J.[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tvxcd*{  
appreciation tax 增值税 JlGD.!`  
appropriation 拨款；拨用；拨付 A8(PI)Ic.  
appropriation account 拨款帐目 )'|W[Sh?  
Appropriation Bill 拨款法案 DC7}Xly(  
appropriation-in-aid system 补助拨款办法 >&Q. .`q  
approved assets 核准资产 BF|FW  
approved basket stock 认可一篮子证券 E9 -'!I!  
approved budget 核准预算 ,)G+h#Y[*  
approved charitable donation 认可慈善捐款 <r3n?w8  
approved charitable institution 认可慈善机构 4!%LD(jB`B  
approved currency 核准货币；认可货币 yS3s5C{C  
approved estimates 核准预算 *sVxjZvV  
approved estimates of expenditure 核准开支预算 F|{?GV%hF  
approved overseas insurer 核准海外保险人 gdNp2b  
approved overseas trust company 核准海外信托公司 XPTB,1g+f  
approved pooled investment fund 核准汇集投资基金 JjML!;  
approved provident fund scheme 认可公积金计划 # |[@Due  
approved provision 核准拨款 'p]qN;`'O$  
approved redeemable share 核准可赎回股份 )pa|uH+N  
approved regional stock 认可地区性证券 d's`~HOU2  
approved retirement scheme 认可退休金计划 nDw 9  
approved subordinated loan 核准附属贷款 Y @
&nW  
arbitrage 套戥；套汇；套利 \>7-<7+I6  
arbitrageur 套戥者；套汇者 v
"_#.!V  
arbitrary amount 临时款项  +@7R,8  
arrangement 措施；安排；协定 7gaC )j&  
arrears 欠款 FuBRb
(I  
arrears of pay 欠付薪酬 m
uY^Fx  
arrears of revenue 逾期未收税款；逾期未收的帐项 .6#2i <oPW  
articles of association 组织章程；组织细则；组织章程细则 =ab}.dWC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `2   
ascertainment of profit 确定利润 ! NEq|Y  
"Asia Clear" “亚洲结算系统”