[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 @DR&e^ Zz  
allotment notice 股份配售通知；配股通知 x #g,l2_!  
allotment of shares 股份分配 en)DN3  
allowable 可获宽免；免税的
) G&OX  
allowable business loss 可扣除的营业亏损 x]T;W&s  
allowable expenses 可扣税的支出 B;Vl+}R  
allowance 免税额；津贴；备抵；准备金 ]f?LQCTq<b  
allowance for debts 债项的免税额 ^bGi_YC  
allowance for depreciation by wear and tear 耗损折旧免税额 =c'LG   
allowance for funeral expenses 殡殓费的免税额 qZG >FC37  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U>XGJQ<NS  
allowance for repairs and outgoings 修葺及支出方面的免税额 y5}|Y{5  
allowance to debtor 给债务人的津贴 Ja1*a,],L  
alteration of capital 资本更改 f[D#QC  
alternate trustee 候补受托人 t60m:k4J  
amalgamation 合并 huIr*)r&p  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #S)*MT4ke  
ambit of charges 征税范围；收费范围 DGnswN%n1  
amended valuation 经修订的估值 :nt%z0_  
American Commodities Exchange 美国商品交易所 $? Rod;  
American Express Bank Limited 美国运通银行 arJ[.f9s  
American Stock Exchange 美国证券交易所 8:bNFgJD  
amortization 摊销 @@QU"8q  
amount due from banks 存放银行同业的款项 /^"TMm   
amount due from banks abroad 存放海外银行同业的款项 '`u1,h  
amount due from holding companies 控股公司欠款 D~}4N1  
amount due from local banks 存放本港银行同业的款项 *(rE<  
amount due to banks 银行同业的存款 >KJ]\`2>)c  
amount due to banks abroad 海外银行同业的存款 ?}.(k/  
amount due to holding companies 控股公司存款 4w,}1uNEf  
amount due to local banks 本港银行同业的存款 F )G#\r  
amount due to outport banks 外埠银行同业的存款 M}>q>  
amount for note issue 发行纸币的款额 <Jx{Uv  
amount of bond 担保契据的款额 03PVbDq-  
amount of consideration 代价款额 ]F~5l?4u#  
amount of contribution 供款数额 ~A)$="  
amount of indebtedness 负债款额 $O#h4
L_  
amount of principal of the loan 贷款本金额 yY+2;`CH  
amount of rates chargeable 应征差饷数额 {mDaK&]Oh  
amount of share capital 股本额 =|V
3cM4'  
amount of sums assured 承保款额 ?l/rg6mbI'  
amount of variation 变动幅度 Dcf`+?3  
amount of vote 拨款数额 +-"#GL~cC  
amount payable 应付款额 jn[a23;G)  
amount receivable 应收款额 WBGYk);  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :Z)s'd.  
analysis 分析  O>3'ylBQ  
ancillary risk 附属风险 IO4 IaeM  
annual account 周年帐目；周年帐目报表；年度决算；年结 <}=
D?bXw  
annual accounting date 年结日期 *VUXw@  
annual allowance 每年免税额；年积金；年度津贴；年津 T]xGE   
annual balance 年度余额 ]8#{rQ(  
annual disposable income 每年可动用收入 2:a
b
e  
annual estimates 周年预算 C"}x=cK  
annual fee 年费 >h9U~#G=  
annual general meeting 周年大会 VXa]L4jJ9  
annual growth rate 年增率；每年增长率 v7-'H/d.  
annual long-term supplement 长期个案每年补助金 ]kPco4  
annual pensionable emolument 可供计算退休金的年薪 3O.-'U1K  
annual report 年报 :X#(T-!t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z(xvt>  
annual return 周年报表；周年申报表；每年报税表格 i0P+,U  
Annual Return Rules 《周年报表规则》 |lv4X}H  
annual review of consumer prices 每年消费物价回顾 `'>>[*06:a  
annual roll-forward basis 逐年延展方式 VlEkT9^:  
annual salary 年薪 M$)+Uo2  
annual statement 年度报表；年度决算表 k}/: xN"  
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 -H \nFJ6+  
annuitant 年金受益人 X}ZOjX!  
annuity 年金 gR+Z"]  
annuity contract 年金合约 kBTu M"  
annuity on human life 人寿年金 TcC=_je460  
antecedent debt 先前的债项 zR4huo  
ante-dated cheque 倒填日期支票 I 4*N  
anticipated expenditure 预期开支 *,. {Xf  
anticipated net profit 预期纯利 1Nz\3] -  
anticipated revenue 预期收入 @6E[K'5c1  
anti-inflation measure 反通货膨胀措施 %F7aFvl*  
anti-inflationary stance 反通货膨胀立场 0MOAd!N  
apparent deficit 表面赤字 Vf@/}=X *  
apparent financial solvency 表面偿债能力 M;E&@[5  
apparent partner 表面合伙人 bhI8b/  
application for personal assessment 个人入息课税申请书 @EQ{lGpU3  
application of fund 资金应用 *n47.(a2i  
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 aH6pys!O  
appointed actuary 委任精算师 =FE,G*  
appointed auditor 委任核数师；委任审计师 kO4C^pl"v  
appointed trustee 委任的受托人 ,R)[$n  
appointer 委任人 5u&jNU5m_  
apportioned pro rata 按比例分摊 Eg9502Bl~8  
apportionment 分配；分摊 RHxd6Gs"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dU\fC{1Z  
apportionment formula 分摊方程式 3S,pd0;  
apportionment of estate duty 遗产税的分摊 +X< Z 43  
appraisal 估价；评估 *cd9[ ~  
appreciable growth 可观增长 1ID!rxE  
appreciable impact 显着影响 czp5M
U_^  
appreciable increase 可观增长 O~D}&M@/R  
appreciation 增值；升值 <Z5prunov  
appreciation against other currencies 相对其他货币升值 ~2qFA2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T Q BL!w  
appreciation tax 增值税  A=,
m  
appropriation 拨款；拨用；拨付 5ZSw0A(w  
appropriation account 拨款帐目 D&'".N ,}  
Appropriation Bill 拨款法案 #qPk,a  
appropriation-in-aid system 补助拨款办法 ILQg@Jl  
approved assets 核准资产 o%d tf5}(,  
approved basket stock 认可一篮子证券 Pg:Nz@CQ  
approved budget 核准预算 +V) (,f1  
approved charitable donation 认可慈善捐款 ?]})Xf.A  
approved charitable institution 认可慈善机构 4M:oa#gh@  
approved currency 核准货币；认可货币 >8,BC  
approved estimates 核准预算 JmBYD[h,  
approved estimates of expenditure 核准开支预算 hOq1"kL  
approved overseas insurer 核准海外保险人 !87ebo  
approved overseas trust company 核准海外信托公司 N5s_o0K4TU  
approved pooled investment fund 核准汇集投资基金 u]}Xq{ZN
 
approved provident fund scheme 认可公积金计划 *8Lym,]  
approved provision 核准拨款 ]/a ?:24[  
approved redeemable share 核准可赎回股份 7fVVU+y  
approved regional stock 认可地区性证券 .1}u0IbJ  
approved retirement scheme 认可退休金计划 ^^[,aBu  
approved subordinated loan 核准附属贷款 [)a,rrhj  
arbitrage 套戥；套汇；套利 Ft]sTA+
C  
arbitrageur 套戥者；套汇者 Fm@GU  
arbitrary amount 临时款项 X@cV']#V  
arrangement 措施；安排；协定 mF_/Rhu  
arrears 欠款 BG|Kw)z*KM  
arrears of pay 欠付薪酬 CzK X}  
arrears of revenue 逾期未收税款；逾期未收的帐项 T^79p$  
articles of association 组织章程；组织细则；组织章程细则 mr;WxxO5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,Pl[SMt!  
ascertainment of profit 确定利润 41:Z8YL(  
"Asia Clear" “亚洲结算系统”