[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 t PAt?  
allotment notice 股份配售通知；配股通知 _g^E%@'W  
allotment of shares 股份分配 a'o}u,e5  
allowable 可获宽免；免税的 1'gKZB)TG7  
allowable business loss 可扣除的营业亏损 20S9/9ll  
allowable expenses 可扣税的支出 U=_~{[/  
allowance 免税额；津贴；备抵；准备金 lsN/$M|}  
allowance for debts 债项的免税额 n^3NA|A  
allowance for depreciation by wear and tear 耗损折旧免税额 zT2F&y q  
allowance for funeral expenses 殡殓费的免税额 -(|7` U  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KLj4LOs  
allowance for repairs and outgoings 修葺及支出方面的免税额 p,!fIx  
allowance to debtor 给债务人的津贴 $ $W{HsX  
alteration of capital 资本更改 AD0ptHUBa  
alternate trustee 候补受托人 oR!n b m  
amalgamation 合并 ze-TBh/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &*LA_]1@  
ambit of charges 征税范围；收费范围 {-:4O\/  
amended valuation 经修订的估值 JuKk"tr~RB  
American Commodities Exchange 美国商品交易所 n$}R/*  
American Express Bank Limited 美国运通银行 ~m009  
American Stock Exchange 美国证券交易所 mR g ,A\  
amortization 摊销 g!~-^_F  
amount due from banks 存放银行同业的款项 5(mCBH  
amount due from banks abroad 存放海外银行同业的款项 mdmZ1:PBM  
amount due from holding companies 控股公司欠款 Po2_ 0uX  
amount due from local banks 存放本港银行同业的款项 60.[t9pk6  
amount due to banks 银行同业的存款 Fv5x 6a  
amount due to banks abroad 海外银行同业的存款 EIy]qAE:f  
amount due to holding companies 控股公司存款 9y d-&yDG  
amount due to local banks 本港银行同业的存款 wC4AVJJ^>  
amount due to outport banks 外埠银行同业的存款 mgJ]@s}9  
amount for note issue 发行纸币的款额 _#y(w%  
amount of bond 担保契据的款额 'b?#4rq}  
amount of consideration 代价款额 Cw9@2E'b  
amount of contribution 供款数额 `[g#Mxw  
amount of indebtedness 负债款额 oho AUT  
amount of principal of the loan 贷款本金额 gdkLPZ<<  
amount of rates chargeable 应征差饷数额 P@o,4\;K  
amount of share capital 股本额 '=Ip5A{S/  
amount of sums assured 承保款额 8iII)+  
amount of variation 变动幅度 ~jg
N_jz  
amount of vote 拨款数额 C.Wms}XA  
amount payable 应付款额 u(TgWp5WF  
amount receivable 应收款额 Wme1Uid  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )- Wn'C'Z  
analysis 分析 8\W3FvQ  
ancillary risk 附属风险 
8k*  
annual account 周年帐目；周年帐目报表；年度决算；年结 4F1
.D9u  
annual accounting date 年结日期 CrQA :_Z(7  
annual allowance 每年免税额；年积金；年度津贴；年津 `CTkx?e[  
annual balance 年度余额 Y3sNr)qss  
annual disposable income 每年可动用收入 Q T0IW(A  
annual estimates 周年预算 tXb7~aO  
annual fee 年费 jN5} 2 p*  
annual general meeting 周年大会 OLd$oxKR  
annual growth rate 年增率；每年增长率 D!OG307P  
annual long-term supplement 长期个案每年补助金 !)l%EJngL  
annual pensionable emolument 可供计算退休金的年薪 eKU@>5  
annual report 年报 af`f*{Co3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )0 42?emn  
annual return 周年报表；周年申报表；每年报税表格
b@Mng6R  
Annual Return Rules 《周年报表规则》 r~Is,.zZ}  
annual review of consumer prices 每年消费物价回顾 *BP\6"X  
annual roll-forward basis 逐年延展方式 dmTW]P2  
annual salary 年薪 y[
rB"  
annual statement 年度报表；年度决算表 nfCd*f  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 X &;]  
annuitant 年金受益人 !m/Dd0  
annuity 年金 g)zn.]  
annuity contract 年金合约 G-Ml+@e>  
annuity on human life 人寿年金 sQ3ayB`  
antecedent debt 先前的债项 :n%sU*'T  
ante-dated cheque 倒填日期支票 STF}~`b:3  
anticipated expenditure 预期开支 A =YEY n  
anticipated net profit 预期纯利 FclSuQWti  
anticipated revenue 预期收入 wYS KtG~/S  
anti-inflation measure 反通货膨胀措施 bCac.x#jo  
anti-inflationary stance 反通货膨胀立场 | xErA  
apparent deficit 表面赤字 Ry*I~<
m  
apparent financial solvency 表面偿债能力 ovBd%wJ 0  
apparent partner 表面合伙人 f>, Qh l  
application for personal assessment 个人入息课税申请书 xa%ktn  
application of fund 资金应用 WriJco<v  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 *{p&Fy55  
appointed actuary 委任精算师 =ty@xHr  
appointed auditor 委任核数师；委任审计师 X0r#,u  
appointed trustee 委任的受托人 ~%!U,)-  
appointer 委任人 <=GzK:4L  
apportioned pro rata 按比例分摊 BBuYO$p  
apportionment 分配；分摊 q0KXuMK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rc{[\1 -N  
apportionment formula 分摊方程式 :QhEu%e  
apportionment of estate duty 遗产税的分摊 piM11W}|/  
appraisal 估价；评估 eMPQ| W  
appreciable growth 可观增长 1 069]  
appreciable impact 显着影响 ]&tr\-3  
appreciable increase 可观增长 ] F)-}  
appreciation 增值；升值 rsIPI69qJ.  
appreciation against other currencies 相对其他货币升值 x#}eC'Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3 M:B?2  
appreciation tax 增值税 "ih>T^|  
appropriation 拨款；拨用；拨付 @W5hrei  
appropriation account 拨款帐目 V/wc[p ~  
Appropriation Bill 拨款法案 @ 6VH%  
appropriation-in-aid system 补助拨款办法 u g$\&rM>
 
approved assets 核准资产 ?0)XS<  
approved basket stock 认可一篮子证券 r1H['{$  
approved budget 核准预算 g(}8n bTA  
approved charitable donation 认可慈善捐款 GyXs{*  
approved charitable institution 认可慈善机构 yp/V8C  
approved currency 核准货币；认可货币 @ke})0`5  
approved estimates 核准预算 vgbjvyfN  
approved estimates of expenditure 核准开支预算 ~b<4>"7y.  
approved overseas insurer 核准海外保险人 1NHoIX  
approved overseas trust company 核准海外信托公司 u:u 7|\q  
approved pooled investment fund 核准汇集投资基金 v]Q_  
approved provident fund scheme 认可公积金计划 zxmI/]3+/  
approved provision 核准拨款 :g:h 0'G  
approved redeemable share 核准可赎回股份 #WmAkzvq  
approved regional stock 认可地区性证券 5Yibv6:3a  
approved retirement scheme 认可退休金计划 1
^"aR#  
approved subordinated loan 核准附属贷款 ydFhw}1>  
arbitrage 套戥；套汇；套利 48NXj\L[y  
arbitrageur 套戥者；套汇者 ua>~$`@gX  
arbitrary amount 临时款项 )B5gs%u]  
arrangement 措施；安排；协定 3V!&y/c<  
arrears 欠款 -3%)nV  
arrears of pay 欠付薪酬 ^9f`3~!#bc  
arrears of revenue 逾期未收税款；逾期未收的帐项 |l\/ {F  
articles of association 组织章程；组织细则；组织章程细则 5z mHb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KGLhl;a  
ascertainment of profit 确定利润 bFx J|  
"Asia Clear" “亚洲结算系统”