[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 X*"O'XCA  
allotment notice 股份配售通知；配股通知 l>?vjy65  
allotment of shares 股份分配 }B/xQsTx-  
allowable 可获宽免；免税的 j5^ b~F%  
allowable business loss 可扣除的营业亏损 kP@OIhRe  
allowable expenses 可扣税的支出 becQ5w/~  
allowance 免税额；津贴；备抵；准备金 K3D $ hb  
allowance for debts 债项的免税额 G_mu7w  
allowance for depreciation by wear and tear 耗损折旧免税额 P`9A?aG .Z  
allowance for funeral expenses 殡殓费的免税额 kxwm08/|f  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @ +#p:sE  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]m>MB )9  
allowance to debtor 给债务人的津贴 i}"JCqo2  
alteration of capital 资本更改 --FtFo  
alternate trustee 候补受托人 >G~;2K [  
amalgamation 合并 #8OqX*/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L"/ato  
ambit of charges 征税范围；收费范围 LXV6Ew5E  
amended valuation 经修订的估值 7~f6j:{|z  
American Commodities Exchange 美国商品交易所 :|3C-+[  
American Express Bank Limited 美国运通银行 U.(_n  
American Stock Exchange 美国证券交易所 rP4@K%F9jB  
amortization 摊销 !{lb#  
amount due from banks 存放银行同业的款项 }>U03aa
!  
amount due from banks abroad 存放海外银行同业的款项 59 Y=VS
 
amount due from holding companies 控股公司欠款 2]ljm]\l  
amount due from local banks 存放本港银行同业的款项 nCB3d[/B  
amount due to banks 银行同业的存款 3R.cj  
amount due to banks abroad 海外银行同业的存款 &W!@3O{~.  
amount due to holding companies 控股公司存款 # t Ki6u  
amount due to local banks 本港银行同业的存款 ':$a6f &T  
amount due to outport banks 外埠银行同业的存款 gMn)<u>  
amount for note issue 发行纸币的款额 a$:N9&P  
amount of bond 担保契据的款额 &,7(Wab  
amount of consideration 代价款额 Bx>@HU
 
amount of contribution 供款数额 a$8?0`(  
amount of indebtedness 负债款额 ;A!i V|  
amount of principal of the loan 贷款本金额 ek!N eu>  
amount of rates chargeable 应征差饷数额 8:NHPHxB  
amount of share capital 股本额 S:QEHd_C  
amount of sums assured 承保款额 R FiR)G ,  
amount of variation 变动幅度 7yl'!uz)9  
amount of vote 拨款数额 I5?LD=tt  
amount payable 应付款额 (5&"Y?#o,  
amount receivable 应收款额 LL+rdxJO^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z5A<TC/:  
analysis 分析 MJ08@xGa  
ancillary risk 附属风险 +Wc[$,vk  
annual account 周年帐目；周年帐目报表；年度决算；年结 5{TF6  
annual accounting date 年结日期 {*9i}w|2  
annual allowance 每年免税额；年积金；年度津贴；年津 v^G5 N)F  
annual balance 年度余额 8w'8n  
annual disposable income 每年可动用收入 C:{'0m*jKs  
annual estimates 周年预算 ,#loVLy  
annual fee 年费 lUd
,-  
annual general meeting 周年大会 ! +7ve[z  
annual growth rate 年增率；每年增长率 W9~datIh>  
annual long-term supplement 长期个案每年补助金 jN0v<_PJED  
annual pensionable emolument 可供计算退休金的年薪 oR)7 \;g  
annual report 年报  >w2u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qa0Zgn5q  
annual return 周年报表；周年申报表；每年报税表格 C@i
g3fhV  
Annual Return Rules 《周年报表规则》 dD%m=x  
annual review of consumer prices 每年消费物价回顾 >< qE5D[  
annual roll-forward basis 逐年延展方式 v%^H9aK_  
annual salary 年薪 V-3]h ba,  
annual statement 年度报表；年度决算表 WAbhBA  
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 ,P+&-}gn9  
annuitant 年金受益人 f?6=H^_>  
annuity 年金 E?uv&evPK7  
annuity contract 年金合约 l ,.;dw  
annuity on human life 人寿年金 \ PqV|
 
antecedent debt 先前的债项 hlZjk0ez  
ante-dated cheque 倒填日期支票 ?}>tfDu'  
anticipated expenditure 预期开支 dmO|PswW  
anticipated net profit 预期纯利 ZHJzh\?  
anticipated revenue 预期收入 WyETg!b[  
anti-inflation measure 反通货膨胀措施 Jo0x/+?,+  
anti-inflationary stance 反通货膨胀立场 I j /J  
apparent deficit 表面赤字 I_rVeMw=  
apparent financial solvency 表面偿债能力 tG-MC&;=  
apparent partner 表面合伙人 X(\RA.64  
application for personal assessment 个人入息课税申请书 tJP(eaqZ  
application of fund 资金应用 14R))Dz"  
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 b+>godTi_  
appointed actuary 委任精算师 K0]Wb=v  
appointed auditor 委任核数师；委任审计师 8TZe=sD~cr  
appointed trustee 委任的受托人 `g~-5Z~J  
appointer 委任人 ZSNg^)cN  
apportioned pro rata 按比例分摊 q'q{M-U<  
apportionment 分配；分摊 Fwr,e;Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 53QP~[F8R]  
apportionment formula 分摊方程式 p=zm_+=  
apportionment of estate duty 遗产税的分摊 ,J
~dER\%  
appraisal 估价；评估 8 _J:Yg  
appreciable growth 可观增长 /<@tbZJ*8  
appreciable impact 显着影响 .+<K-'&=  
appreciable increase 可观增长 >/*\xg&J  
appreciation 增值；升值 *))
|ZE6jI  
appreciation against other currencies 相对其他货币升值 e_I 8J j4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K5$ y  
appreciation tax 增值税 z,tax`O  
appropriation 拨款；拨用；拨付 >Vvc55z  
appropriation account 拨款帐目 :vjbuqN]  
Appropriation Bill 拨款法案 =6$(m}(74  
appropriation-in-aid system 补助拨款办法 g;pFT  
approved assets 核准资产 1^COR+>L  
approved basket stock 认可一篮子证券 2+.m44>Ti  
approved budget 核准预算 IYWD_}_ $  
approved charitable donation 认可慈善捐款 ?S_S.B
d  
approved charitable institution 认可慈善机构 QS_u<B
 
approved currency 核准货币；认可货币 [o~w> ,a  
approved estimates 核准预算 Vk"QcW
  
approved estimates of expenditure 核准开支预算 VYBl0!t  
approved overseas insurer 核准海外保险人 X:A\{^~  
approved overseas trust company 核准海外信托公司 >Ry4Cc  
approved pooled investment fund 核准汇集投资基金 b+3pu\w`  
approved provident fund scheme 认可公积金计划 L2$%h1  
approved provision 核准拨款 l},%g%}iMU  
approved redeemable share 核准可赎回股份 ll#PCgIm  
approved regional stock 认可地区性证券 :X^B1z3X4  
approved retirement scheme 认可退休金计划 Q|>y2g!  
approved subordinated loan 核准附属贷款 F~B8XUa3  
arbitrage 套戥；套汇；套利 (.c?)_G,  
arbitrageur 套戥者；套汇者 wcO+P7g  
arbitrary amount 临时款项 ' BC-'Ot  
arrangement 措施；安排；协定 46vz=# ,6L  
arrears 欠款 >g?,BK@  
arrears of pay 欠付薪酬 ;23F8M%wH  
arrears of revenue 逾期未收税款；逾期未收的帐项 7G/"!ePW6`  
articles of association 组织章程；组织细则；组织章程细则 -+L1Hid.7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4&\m! s  
ascertainment of profit 确定利润 O@[ q./VV,  
"Asia Clear" “亚洲结算系统”