[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 $/uNV1]o  
allotment notice 股份配售通知；配股通知 jw!QjVuRN%  
allotment of shares 股份分配
bUi@4S  
allowable 可获宽免；免税的 |~3$L\X  
allowable business loss 可扣除的营业亏损 rO`nS<G  
allowable expenses 可扣税的支出 7OOod1  
allowance 免税额；津贴；备抵；准备金 C'$}!p70  
allowance for debts 债项的免税额 #O.-/&Z  
allowance for depreciation by wear and tear 耗损折旧免税额 Fttny]  
allowance for funeral expenses 殡殓费的免税额 Pf]O'G&F  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f3] u-e'b  
allowance for repairs and outgoings 修葺及支出方面的免税额 oNV(C'A  
allowance to debtor 给债务人的津贴 aE2 3[So  
alteration of capital 资本更改 umWZ]8  
alternate trustee 候补受托人 tFd^5A*  
amalgamation 合并 A*:(%!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,-XJ@@2gM  
ambit of charges 征税范围；收费范围 AH(O"v`  
amended valuation 经修订的估值 >MI
p r  
American Commodities Exchange 美国商品交易所 WPM<Qv L  
American Express Bank Limited 美国运通银行 ljrA^P,>P  
American Stock Exchange 美国证券交易所 7#R& OQ  
amortization 摊销 |V|)cPQ  
amount due from banks 存放银行同业的款项 C4P7,  
amount due from banks abroad 存放海外银行同业的款项 !u#o"e<qh  
amount due from holding companies 控股公司欠款  s!E-+Gw  
amount due from local banks 存放本港银行同业的款项 zA/W+j$:  
amount due to banks 银行同业的存款 IK6XJsz$J  
amount due to banks abroad 海外银行同业的存款 C9}2F{8  
amount due to holding companies 控股公司存款 (A*r&Ak[  
amount due to local banks 本港银行同业的存款 6YZ&>`a^  
amount due to outport banks 外埠银行同业的存款 N2_=^s7  
amount for note issue 发行纸币的款额 @zJ#16Vi  
amount of bond 担保契据的款额 7=ZB;(`L1  
amount of consideration 代价款额 dMwVgc:  
amount of contribution 供款数额 'ga1SbA]  
amount of indebtedness 负债款额 DOWUnJ;5  
amount of principal of the loan 贷款本金额 ;61m  
amount of rates chargeable 应征差饷数额 >gr6H1  
amount of share capital 股本额 vN7ihe[C  
amount of sums assured 承保款额 ^~5tntb.  
amount of variation 变动幅度 =P
+S]<O  
amount of vote 拨款数额 `q exEk@S  
amount payable 应付款额 [21tT/  
amount receivable 应收款额 ':!;6v|L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gHlahg  
analysis 分析 <][|,9mw  
ancillary risk 附属风险 k- sbZL  
annual account 周年帐目；周年帐目报表；年度决算；年结 'U)~|(\i  
annual accounting date 年结日期 i c]f o  
annual allowance 每年免税额；年积金；年度津贴；年津 &T}v1c7)  
annual balance 年度余额 `z3?ET  
annual disposable income 每年可动用收入 &K^h'>t'  
annual estimates 周年预算 _V{WXsOx(  
annual fee 年费 i*Y/q-N|  
annual general meeting 周年大会 YS{  
annual growth rate 年增率；每年增长率 AX
1'.   
annual long-term supplement 长期个案每年补助金 )}c$n  
annual pensionable emolument 可供计算退休金的年薪 va;d[D,  
annual report 年报 'EREut,>'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :7Vm]xd}do  
annual return 周年报表；周年申报表；每年报税表格 -lMC{~h\(S  
Annual Return Rules 《周年报表规则》 hBE}?J>  
annual review of consumer prices 每年消费物价回顾 $Y,]D*| "K  
annual roll-forward basis 逐年延展方式 igz:ek`  
annual salary 年薪 uB,B%XHj  
annual statement 年度报表；年度决算表 LTtfOcrt  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 df1* [  
annuitant 年金受益人 .(S,dG0P  
annuity 年金 )hQNIt3o_  
annuity contract 年金合约 ]jHB'Y  
annuity on human life 人寿年金 @R2| =ox  
antecedent debt 先前的债项 nfDPM\FFD  
ante-dated cheque 倒填日期支票 MO#%w  
anticipated expenditure 预期开支 V6$v@Zq  
anticipated net profit 预期纯利 _n}!1(xYa`  
anticipated revenue 预期收入 CaBTqo  
anti-inflation measure 反通货膨胀措施  ]NAPvw#p  
anti-inflationary stance 反通货膨胀立场 |x
<  
apparent deficit 表面赤字 il-&d]AP  
apparent financial solvency 表面偿债能力 \k1Wh-3  
apparent partner 表面合伙人 :` ~b&Oz)  
application for personal assessment 个人入息课税申请书 $;;?'!%.  
application of fund 资金应用 RL&3 P@r  
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  74Q?%X  
appointed actuary 委任精算师 ]K9x<@!  
appointed auditor 委任核数师；委任审计师 ;#~ !`>n?  
appointed trustee 委任的受托人 >;
W)tc,  
appointer 委任人 e-}PJ%!,T  
apportioned pro rata 按比例分摊 .X2mEnh  
apportionment 分配；分摊 ZTmdS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $e*Nr=/  
apportionment formula 分摊方程式 Ew;<
iY[  
apportionment of estate duty 遗产税的分摊 NOS5bm&-  
appraisal 估价；评估 -~(0:@o ;  
appreciable growth 可观增长 7GP?;P  
appreciable impact 显着影响 n)K6Z{x  
appreciable increase 可观增长 _~cmR<  
appreciation 增值；升值 E?XA/z !  
appreciation against other currencies 相对其他货币升值 VS).!;>z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C6P6hJm  
appreciation tax 增值税 Oy |9po  
appropriation 拨款；拨用；拨付 X2e|[MWkp  
appropriation account 拨款帐目 zIo))L  
Appropriation Bill 拨款法案 C3_*o>8  
appropriation-in-aid system 补助拨款办法 `\Npu  
approved assets 核准资产 ev?>Nq+Z  
approved basket stock 认可一篮子证券 Zh(f2urKV  
approved budget 核准预算 q$t& *O_  
approved charitable donation 认可慈善捐款 J5o"JRJ"  
approved charitable institution 认可慈善机构 #SqOJX~Q  
approved currency 核准货币；认可货币 Qp=uiXs  
approved estimates 核准预算 gR(c;  
approved estimates of expenditure 核准开支预算 Zwt!nh  
approved overseas insurer 核准海外保险人 e.jgV=dT-  
approved overseas trust company 核准海外信托公司 FFQF0.@EBi  
approved pooled investment fund 核准汇集投资基金 7]v-2 *  
approved provident fund scheme 认可公积金计划 n
K|"
;  
approved provision 核准拨款 p5H Mg\hT  
approved redeemable share 核准可赎回股份 $o
@?D^  
approved regional stock 认可地区性证券 q@!:<Ra,){  
approved retirement scheme 认可退休金计划 NPc%}V&C(u  
approved subordinated loan 核准附属贷款 wk/->Rz  
arbitrage 套戥；套汇；套利 aFSZYyPxwv  
arbitrageur 套戥者；套汇者 ;% !?dH6  
arbitrary amount 临时款项 y1'/@A1  
arrangement 措施；安排；协定 3|?fGT;P  
arrears 欠款 K7l{&2>?  
arrears of pay 欠付薪酬 8zGzn%^  
arrears of revenue 逾期未收税款；逾期未收的帐项 zyR pHM$E  
articles of association 组织章程；组织细则；组织章程细则 *@ o3{0[Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aH$~':[93  
ascertainment of profit 确定利润 zm}
1~A  
"Asia Clear" “亚洲结算系统”