[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 jl.okWuiY  
allotment notice 股份配售通知；配股通知 bJQ5- *F  
allotment of shares 股份分配 7?=43bZl  
allowable 可获宽免；免税的 =tr1*s{  
allowable business loss 可扣除的营业亏损 [G{rHSK5tQ  
allowable expenses 可扣税的支出 M.ZEqV+
k  
allowance 免税额；津贴；备抵；准备金 `Yx-~y5X  
allowance for debts 债项的免税额 -{X<*P4p  
allowance for depreciation by wear and tear 耗损折旧免税额 \{c,,th  
allowance for funeral expenses 殡殓费的免税额 =\
~E
n5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 nu&_gF,{  
allowance for repairs and outgoings 修葺及支出方面的免税额 op hH9D  
allowance to debtor 给债务人的津贴 hLb;5u&!kW  
alteration of capital 资本更改 g.64Id  
alternate trustee 候补受托人 ]y3pE}R  
amalgamation 合并 L5"8G,I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4. 1rJa  
ambit of charges 征税范围；收费范围 L([E98fo  
amended valuation 经修订的估值 JDLTOLG  
American Commodities Exchange 美国商品交易所 Yim{U:F  
American Express Bank Limited 美国运通银行 ]43alf F#  
American Stock Exchange 美国证券交易所 }J
RP,YNh  
amortization 摊销 ry.;u*F  
amount due from banks 存放银行同业的款项 *#3*;dya]  
amount due from banks abroad 存放海外银行同业的款项 u~s Sk  
amount due from holding companies 控股公司欠款 )^4ko  
amount due from local banks 存放本港银行同业的款项 L
nP3z5d(  
amount due to banks 银行同业的存款 5]
jx5!N  
amount due to banks abroad 海外银行同业的存款 aSc{Ft/O  
amount due to holding companies 控股公司存款 drW~)6Lr@  
amount due to local banks 本港银行同业的存款 >qR7'QwP  
amount due to outport banks 外埠银行同业的存款 :w@F?:C  
amount for note issue 发行纸币的款额 &J8Z@^  
amount of bond 担保契据的款额 b,nn&B5@{  
amount of consideration 代价款额 NF6X- ,cd  
amount of contribution 供款数额 ,Pn-ZF  
amount of indebtedness 负债款额 "mP&8y9F  
amount of principal of the loan 贷款本金额 _|N}4a  
amount of rates chargeable 应征差饷数额 EQ4#fAM)  
amount of share capital 股本额 ]b3/Es+  
amount of sums assured 承保款额 U
1OFDXHG  
amount of variation 变动幅度 rkkU"l$v  
amount of vote 拨款数额 l0I}&,+  
amount payable 应付款额 XC=%H'p  
amount receivable 应收款额 >D 97c|?c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dXmV@ Noo  
analysis 分析 C)NC&fV  
ancillary risk 附属风险 Rj^7#,993  
annual account 周年帐目；周年帐目报表；年度决算；年结 W+_RhJ  
annual accounting date 年结日期 Jlp<koy  
annual allowance 每年免税额；年积金；年度津贴；年津
!<&m]K  
annual balance 年度余额 j`O7=-  
annual disposable income 每年可动用收入 :M06 ;:e  
annual estimates 周年预算 %m9CdWb=w  
annual fee 年费 ][,4,?T7  
annual general meeting 周年大会 P}0*{%jB  
annual growth rate 年增率；每年增长率 /RGNAHtIi  
annual long-term supplement 长期个案每年补助金 F!JJ6d53y  
annual pensionable emolument 可供计算退休金的年薪 Ht#@'x  
annual report 年报 :p' VbQZ{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n|Pr/ddL  
annual return 周年报表；周年申报表；每年报税表格 ^(ScgoXva  
Annual Return Rules 《周年报表规则》 x[QZ@rGIW  
annual review of consumer prices 每年消费物价回顾 -D^L}b  
annual roll-forward basis 逐年延展方式 6SVqRD<`  
annual salary 年薪 EeB ]X24  
annual statement 年度报表；年度决算表 %JtbRs(~q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 VU|;:  
annuitant 年金受益人 v!H:^!z  
annuity 年金 LOr|k8t
L%  
annuity contract 年金合约 in<}fAro6  
annuity on human life 人寿年金 .-0%6] cFD  
antecedent debt 先前的债项 nU(DYHc+l  
ante-dated cheque 倒填日期支票 FW8-'~  
anticipated expenditure 预期开支 Zk&h:c  
anticipated net profit 预期纯利 YzAFC11,  
anticipated revenue 预期收入 6-B 9na  
anti-inflation measure 反通货膨胀措施 LvJGvj  
anti-inflationary stance 反通货膨胀立场
[$\z'}  
apparent deficit 表面赤字 c8{]]  
apparent financial solvency 表面偿债能力 C9qJ P^F  
apparent partner 表面合伙人 w(j^ccPD  
application for personal assessment 个人入息课税申请书 n-o3  
application of fund 资金应用 eWvo,

4  
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 JqCc;Cbd  
appointed actuary 委任精算师 Rrg8{DZhv  
appointed auditor 委任核数师；委任审计师 /4$4h;_8  
appointed trustee 委任的受托人 &.Q8Mi aT  
appointer 委任人 PmR*}Aw  
apportioned pro rata 按比例分摊 e}0:"R%E  
apportionment 分配；分摊 
1f#mHt:(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N8v'70  
apportionment formula 分摊方程式 u3J?bR  
apportionment of estate duty 遗产税的分摊 1zftrX~v!X  
appraisal 估价；评估 ow6*Xr8eQ  
appreciable growth 可观增长 N j4IQ<OV  
appreciable impact 显着影响 at|g%$%  
appreciable increase 可观增长 mM
/i^zT  
appreciation 增值；升值 :?Y$bX}a  
appreciation against other currencies 相对其他货币升值 w~Ff%p@9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9b;A1gu  
appreciation tax 增值税 4f^C\i+q  
appropriation 拨款；拨用；拨付 K-eY|n  
appropriation account 拨款帐目 uS+k^ #  
Appropriation Bill 拨款法案 Bfr
'Zdw  
appropriation-in-aid system 补助拨款办法 j>Ag\@2ME  
approved assets 核准资产 ,RxYd6  
approved basket stock 认可一篮子证券 }P9Ap3?  
approved budget 核准预算 .>pgU{C `!  
approved charitable donation 认可慈善捐款 9}29&O  
approved charitable institution 认可慈善机构 ] asBd"  
approved currency 核准货币；认可货币 in-C/m#  
approved estimates 核准预算 wGsRS[  
approved estimates of expenditure 核准开支预算 k(%QIJH  
approved overseas insurer 核准海外保险人 wmU0E/{9]  
approved overseas trust company 核准海外信托公司 pS[KBQ"F  
approved pooled investment fund 核准汇集投资基金 2;`=P5V  
approved provident fund scheme 认可公积金计划 >dzsQ^Nj  
approved provision 核准拨款 }(XdB:C8  
approved redeemable share 核准可赎回股份 bEV<iZDq%  
approved regional stock 认可地区性证券 ,8MLoZ _  
approved retirement scheme 认可退休金计划 v"^~&q0x  
approved subordinated loan 核准附属贷款 qTQ!jN  
arbitrage 套戥；套汇；套利 [5$w=u"j  
arbitrageur 套戥者；套汇者 jZoNi  
arbitrary amount 临时款项 }!>=|1fY  
arrangement 措施；安排；协定 ;z~n.0'  
arrears 欠款 ul f2vD  
arrears of pay 欠付薪酬 ,m=4@ofX  
arrears of revenue 逾期未收税款；逾期未收的帐项 MZJ]Dwt]  
articles of association 组织章程；组织细则；组织章程细则 X+k}2HvNG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A'&n5)tb  
ascertainment of profit 确定利润 Mg,:UC:  
"Asia Clear" “亚洲结算系统”