[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 D=:04V}2+  
allotment notice 股份配售通知；配股通知 ?USQlnr:R/  
allotment of shares 股份分配 G}5#l  
allowable 可获宽免；免税的 t8^m`W  
allowable business loss 可扣除的营业亏损 ~~ /xRs  
allowable expenses 可扣税的支出 syU9O&<  
allowance 免税额；津贴；备抵；准备金 vvUSeG\n#j  
allowance for debts 债项的免税额 go+Q~NV  
allowance for depreciation by wear and tear 耗损折旧免税额 H|cNH=  
allowance for funeral expenses 殡殓费的免税额 >!_Xgw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rc+C?)S  
allowance for repairs and outgoings 修葺及支出方面的免税额 Oj<S.fi  
allowance to debtor 给债务人的津贴 %uv?we7  
alteration of capital 资本更改 r=yK,d/1  
alternate trustee 候补受托人 +T9:Udi  
amalgamation 合并 XLMb=T~S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #:T-hRu  
ambit of charges 征税范围；收费范围 \om%Q[F7a  
amended valuation 经修订的估值 6}FO[  
American Commodities Exchange 美国商品交易所 @EE."T9  
American Express Bank Limited 美国运通银行 eIl]oC7*  
American Stock Exchange 美国证券交易所 0%!rx{f#\  
amortization 摊销 kB5.(O  
amount due from banks 存放银行同业的款项 L[5=h  
amount due from banks abroad 存放海外银行同业的款项 Y(.OF Q  
amount due from holding companies 控股公司欠款 7ugZE93!  
amount due from local banks 存放本港银行同业的款项 42>Ge>#F  
amount due to banks 银行同业的存款 -,K!  
amount due to banks abroad 海外银行同业的存款 ~4q5 k5.,  
amount due to holding companies 控股公司存款 jA#/Z  
amount due to local banks 本港银行同业的存款 p4VeRJk%  
amount due to outport banks 外埠银行同业的存款 29XL$v],  
amount for note issue 发行纸币的款额 oD}uOC}FS{  
amount of bond 担保契据的款额 ]Qm]I1P  
amount of consideration 代价款额 ]kG(G%r|M  
amount of contribution 供款数额 zE;bBwy&  
amount of indebtedness 负债款额 ,lCgQ0}<  
amount of principal of the loan 贷款本金额 t>8XTqqi  
amount of rates chargeable 应征差饷数额 =2w4C_  
amount of share capital 股本额 =@F&o4)r  
amount of sums assured 承保款额 u&wiGwF[  
amount of variation 变动幅度 64:fs?H  
amount of vote 拨款数额 A.UUW  
amount payable 应付款额 ;-UmY}MU  
amount receivable 应收款额 :!zl^J;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $=?@*p  
analysis 分析 [] s^   
ancillary risk 附属风险 > xIJE2  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z,iHy3`  
annual accounting date 年结日期 jY_T/233d  
annual allowance 每年免税额；年积金；年度津贴；年津 u.rY#cS,-R  
annual balance 年度余额 <3,<\ub  
annual disposable income 每年可动用收入 h
$L"8#  
annual estimates 周年预算 #p[',$cC  
annual fee 年费 tE7[Smzuf  
annual general meeting 周年大会 /  g 2b  
annual growth rate 年增率；每年增长率 ?`J[[",  
annual long-term supplement 长期个案每年补助金 $['Bv  
annual pensionable emolument 可供计算退休金的年薪 'U'yC2BI n  
annual report 年报 .5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 soCi[j$lH  
annual return 周年报表；周年申报表；每年报税表格 Ali9pvE  
Annual Return Rules 《周年报表规则》 (rg;IXAq%  
annual review of consumer prices 每年消费物价回顾 b%cF  
annual roll-forward basis 逐年延展方式 vX]Gf4,  
annual salary 年薪 &>H!}"Yk  
annual statement 年度报表；年度决算表 :T9<der,  
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 QNDHOo>v  
annuitant 年金受益人 7=(Hy\Q5xH  
annuity 年金 Mfv1Os:ST  
annuity contract 年金合约 :_QCfH  
annuity on human life 人寿年金 fU!<HDh  
antecedent debt 先前的债项 zRPeNdX  
ante-dated cheque 倒填日期支票 )Pv9_XKJ  
anticipated expenditure 预期开支 `=7j$#6U  
anticipated net profit 预期纯利 jv&!Kw.Ug  
anticipated revenue 预期收入 2U-3Q]/I}  
anti-inflation measure 反通货膨胀措施 }- Wa`t7U  
anti-inflationary stance 反通货膨胀立场 rb{P :MX  
apparent deficit 表面赤字 [|l?2j\  
apparent financial solvency 表面偿债能力 2<}NB?f`N  
apparent partner 表面合伙人 &?h,7 D;A  
application for personal assessment 个人入息课税申请书 U#U]Pt

  
application of fund 资金应用
@_z4tUP  
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 (dv]=5""  
appointed actuary 委任精算师 A2|Ud_  
appointed auditor 委任核数师；委任审计师 *&f$K1p  
appointed trustee 委任的受托人 -ig6w.%lk  
appointer 委任人 /@|/^vld  
apportioned pro rata 按比例分摊 +o9":dl  
apportionment 分配；分摊 S%`0'lzzj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H@l}WihW  
apportionment formula 分摊方程式 +5XpzZ{#Wa  
apportionment of estate duty 遗产税的分摊 6"}?.E$  
appraisal 估价；评估 +a*tO@HG  
appreciable growth 可观增长 <qGu7y"  
appreciable impact 显着影响 jRL<JZ1N  
appreciable increase 可观增长 )&!&AlLn  
appreciation 增值；升值 ."FuwKSJCo  
appreciation against other currencies 相对其他货币升值 HbW0wuI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0tU.(  
appreciation tax 增值税 ) Yd?m0m*  
appropriation 拨款；拨用；拨付 o^ XtU5SVq  
appropriation account 拨款帐目 NQ6sGL  
Appropriation Bill 拨款法案 NC38fiH_N  
appropriation-in-aid system 补助拨款办法 >;[*!<pfK5  
approved assets 核准资产 @*sWu_-Y%  
approved basket stock 认可一篮子证券 `]W|8M  
approved budget 核准预算 /i77  
approved charitable donation 认可慈善捐款
]9@F~)  
approved charitable institution 认可慈善机构 y99mC$"Ee`  
approved currency 核准货币；认可货币 r-<F5<H+K@  
approved estimates 核准预算 *M"}z  
approved estimates of expenditure 核准开支预算 qT^I?g"!  
approved overseas insurer 核准海外保险人  s~Te  
approved overseas trust company 核准海外信托公司 [1u-Q%?#  
approved pooled investment fund 核准汇集投资基金 (P$H<FtH  
approved provident fund scheme 认可公积金计划 " W|%~h
 
approved provision 核准拨款 Q 7?#=N?  
approved redeemable share 核准可赎回股份 V 0rZz  
approved regional stock 认可地区性证券 S;- LIv  
approved retirement scheme 认可退休金计划 wH@Ns~[MA  
approved subordinated loan 核准附属贷款 r3PT1'P?L  
arbitrage 套戥；套汇；套利 #Q /Arq  
arbitrageur 套戥者；套汇者 ~Rr~1I&mR,  
arbitrary amount 临时款项 Cid ;z  
arrangement 措施；安排；协定 1
.6:#  
arrears 欠款 % oo2/aF  
arrears of pay 欠付薪酬 OtNd,U.dE  
arrears of revenue 逾期未收税款；逾期未收的帐项 `V04\05  
articles of association 组织章程；组织细则；组织章程细则 [)TRTxFb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @!1x7%]G  
ascertainment of profit 确定利润 J7g8D{4  
"Asia Clear" “亚洲结算系统”