[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 beBG40  
allotment notice 股份配售通知；配股通知 z'm} p  
allotment of shares 股份分配 !{r2`d09n)  
allowable 可获宽免；免税的 udqrHR5  
allowable business loss 可扣除的营业亏损 KR#,6  
allowable expenses 可扣税的支出 y<kUGsD  
allowance 免税额；津贴；备抵；准备金 V.&F%(L  
allowance for debts 债项的免税额 yf9"Rc~+  
allowance for depreciation by wear and tear 耗损折旧免税额 }lI
c{R@H  
allowance for funeral expenses 殡殓费的免税额 R|8vdZ%@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 84QOW|1  
allowance for repairs and outgoings 修葺及支出方面的免税额 YK)m6zW5  
allowance to debtor 给债务人的津贴 0TmEa59P  
alteration of capital 资本更改 VIz(@  
alternate trustee 候补受托人 Q"dq_8\`U  
amalgamation 合并 &Gjpc>d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6 X~><r  
ambit of charges 征税范围；收费范围 gLX<>|)*  
amended valuation 经修订的估值 x|a&wC2,{  
American Commodities Exchange 美国商品交易所 s{@R|5  
American Express Bank Limited 美国运通银行 EL`|>/
[J  
American Stock Exchange 美国证券交易所 g8N"-j&@  
amortization 摊销 uC;_?Bve  
amount due from banks 存放银行同业的款项 BQ0?B*yqd  
amount due from banks abroad 存放海外银行同业的款项 oj djy#:  
amount due from holding companies 控股公司欠款 U0_)J1Y
p  
amount due from local banks 存放本港银行同业的款项 2{& A)Z!I  
amount due to banks 银行同业的存款 QMBT8x/+_'  
amount due to banks abroad 海外银行同业的存款 OF7hp5  
amount due to holding companies 控股公司存款
j**[[  
amount due to local banks 本港银行同业的存款 D{N8q^Cs9  
amount due to outport banks 外埠银行同业的存款 ^wolY0p  
amount for note issue 发行纸币的款额 ,!l_  
amount of bond 担保契据的款额 LG&BWs!  
amount of consideration 代价款额 =\< 7+nv  
amount of contribution 供款数额 D!~ Y"4<  
amount of indebtedness 负债款额 'nq=xi@RC  
amount of principal of the loan 贷款本金额
8TFQ%jv  
amount of rates chargeable 应征差饷数额 &#2&V>pE  
amount of share capital 股本额 eLSzGbKf  
amount of sums assured 承保款额 ~pRgTXbz  
amount of variation 变动幅度 D`JBK?~  
amount of vote 拨款数额 ]? 4;Lw  
amount payable 应付款额 `f>
!/Zm%9  
amount receivable 应收款额 pX_#Y)5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XLn9NBT4K  
analysis 分析 `MVqd16Y  
ancillary risk 附属风险 n{;Q"\*Sg  
annual account 周年帐目；周年帐目报表；年度决算；年结 uI-T]N:W8x  
annual accounting date 年结日期 0(7 IsG=t  
annual allowance 每年免税额；年积金；年度津贴；年津 '(5GRI<  
annual balance 年度余额 49MEGl;K0\  
annual disposable income 每年可动用收入 @PvO;]]%  
annual estimates 周年预算 _iJ~O1qx,w  
annual fee 年费 8 ??-H0P  
annual general meeting 周年大会 3^UdB9j;  
annual growth rate 年增率；每年增长率 wD9K\%jIr!  
annual long-term supplement 长期个案每年补助金 ZIx-mC5  
annual pensionable emolument 可供计算退休金的年薪 R])
Eg&  
annual report 年报 <c}@l j-j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UGPDwgq\v  
annual return 周年报表；周年申报表；每年报税表格 yNns6  
Annual Return Rules 《周年报表规则》 0VNLhM( LM  
annual review of consumer prices 每年消费物价回顾 u(f  
annual roll-forward basis 逐年延展方式 /]`@.mZ9:  
annual salary 年薪 L0wT:x*  
annual statement 年度报表；年度决算表 efQ8jO  
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 =npE?wK  
annuitant 年金受益人 <T_3s\  
annuity 年金 LlX)xJ  
annuity contract 年金合约 MLWHO$C~T  
annuity on human life 人寿年金 d)AYY}pw  
antecedent debt 先前的债项 #|b*l/t8  
ante-dated cheque 倒填日期支票 H3rA ?F#+*  
anticipated expenditure 预期开支 -%`~3*L  
anticipated net profit 预期纯利 0z r27ko  
anticipated revenue 预期收入 P-\f-FS  
anti-inflation measure 反通货膨胀措施 XG/x Mz~  
anti-inflationary stance 反通货膨胀立场 Fv~lasW[  
apparent deficit 表面赤字 *?X&Y8Kf  
apparent financial solvency 表面偿债能力 #%E`~&[  
apparent partner 表面合伙人 .t@|2  
application for personal assessment 个人入息课税申请书 $f =`fPo  
application of fund 资金应用 !zE{`Ha~  
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 ,{0Y:/T'  
appointed actuary 委任精算师 Ce}`z L  
appointed auditor 委任核数师；委任审计师 ETHcZ  
appointed trustee 委任的受托人 bB_LL  
appointer 委任人 $@z77td3  
apportioned pro rata 按比例分摊 xWG@<}H  
apportionment 分配；分摊 G)7U &B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VExhN';  
apportionment formula 分摊方程式 cI2Ps3~"Q  
apportionment of estate duty 遗产税的分摊 Av.tr&ZNb  
appraisal 估价；评估 7%^G]AFi  
appreciable growth 可观增长 _w\9 \<%  
appreciable impact 显着影响 9lYKG^#D  
appreciable increase 可观增长 8oX1 F(R  
appreciation 增值；升值 9\_s&p=:.  
appreciation against other currencies 相对其他货币升值 ZsP^<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '##?PQ*u  
appreciation tax 增值税 (e7!p=D  
appropriation 拨款；拨用；拨付 hZ45i

?%  
appropriation account 拨款帐目 KR?;7*qF  
Appropriation Bill 拨款法案 W>pe-  
appropriation-in-aid system 补助拨款办法
gnp.!-  
approved assets 核准资产 !K-1tp$
 
approved basket stock 认可一篮子证券 #p(gB)o:l  
approved budget 核准预算 2b$>1O&2  
approved charitable donation 认可慈善捐款 D:@W*,  
approved charitable institution 认可慈善机构 u nv:sV#b  
approved currency 核准货币；认可货币 g6Vkns4  
approved estimates 核准预算 .Pm5nS  
approved estimates of expenditure 核准开支预算 e/D{^*~S  
approved overseas insurer 核准海外保险人  y<Koc>8  
approved overseas trust company 核准海外信托公司 #*.!J zOg  
approved pooled investment fund 核准汇集投资基金 i-CJ{l  
approved provident fund scheme 认可公积金计划 :4{ `c.S  
approved provision 核准拨款 P'<i3# ;7X  
approved redeemable share 核准可赎回股份 5sY
$  
approved regional stock 认可地区性证券 eHgr"f*7   
approved retirement scheme 认可退休金计划 ?IGp?R^j"  
approved subordinated loan 核准附属贷款 mE<_oRM)  
arbitrage 套戥；套汇；套利 TZgtu+&  
arbitrageur 套戥者；套汇者 )U\i7[k>  
arbitrary amount 临时款项 5=TgOS]R  
arrangement 措施；安排；协定 !4p{b f  
arrears 欠款 Wg}KQ6 6  
arrears of pay 欠付薪酬 p cLKE ZK  
arrears of revenue 逾期未收税款；逾期未收的帐项 o26Y}W  
articles of association 组织章程；组织细则；组织章程细则
$J6 .0O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B /;(#{U;  
ascertainment of profit 确定利润 g}+|0FTV  
"Asia Clear" “亚洲结算系统”