[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 W=~H_L?/  
allotment notice 股份配售通知；配股通知 kY6))9 O  
allotment of shares 股份分配 2tqO%8`_  
allowable 可获宽免；免税的 M^^u{);q  
allowable business loss 可扣除的营业亏损 {XNu4d9w(  
allowable expenses 可扣税的支出 ~L'}!' &.  
allowance 免税额；津贴；备抵；准备金 +>5 "fs$Y  
allowance for debts 债项的免税额 RFu]vFff  
allowance for depreciation by wear and tear 耗损折旧免税额 (7rG~d1iS  
allowance for funeral expenses 殡殓费的免税额 {9Op{bZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b#C"rTw  
allowance for repairs and outgoings 修葺及支出方面的免税额 AcF;5h  
allowance to debtor 给债务人的津贴 Yg#)@L  
alteration of capital 资本更改 (IR'~:W  
alternate trustee 候补受托人 YtrMJ"  
amalgamation 合并 ?Y~>H2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `'[ 7M  
ambit of charges 征税范围；收费范围 <ZNa`  
amended valuation 经修订的估值 EF{_-FXY  
American Commodities Exchange 美国商品交易所 ]eq3cwR[|  
American Express Bank Limited 美国运通银行 +:d))r=n  
American Stock Exchange 美国证券交易所 ;
D[b25  
amortization 摊销 [J+K4o8L<A  
amount due from banks 存放银行同业的款项 dR_hPBn/@  
amount due from banks abroad 存放海外银行同业的款项 QE5 85s 5  
amount due from holding companies 控股公司欠款 g5to0  
amount due from local banks 存放本港银行同业的款项 n6nwda  
amount due to banks 银行同业的存款 V@K}'f~  
amount due to banks abroad 海外银行同业的存款 D] 2+<;>`>  
amount due to holding companies 控股公司存款 !`='K +  
amount due to local banks 本港银行同业的存款 [zR raG\  
amount due to outport banks 外埠银行同业的存款 o=_4v^  
amount for note issue 发行纸币的款额 4f"a
/(>*  
amount of bond 担保契据的款额 0p$?-81BJ  
amount of consideration 代价款额 9bXU!l[  
amount of contribution 供款数额 ASaG }h  
amount of indebtedness 负债款额 ap9eQsC  
amount of principal of the loan 贷款本金额 *.EtdcRo[  
amount of rates chargeable 应征差饷数额 DD'<zL[  
amount of share capital 股本额 eeb8v:4  
amount of sums assured 承保款额 vVLR9"rHM  
amount of variation 变动幅度 +.HQ+`8z]  
amount of vote 拨款数额 0tB9X9:,  
amount payable 应付款额 J\
  
amount receivable 应收款额 ld[]f*RuW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !HDk]  
analysis 分析 6M$.gX G.  
ancillary risk 附属风险 lLtC9:
 
annual account 周年帐目；周年帐目报表；年度决算；年结 zAB-kE\)  
annual accounting date 年结日期 3g|O2>*?  
annual allowance 每年免税额；年积金；年度津贴；年津 :ykZ7X&  
annual balance 年度余额 %_SE$>v^  
annual disposable income 每年可动用收入 INzQ0z-z  
annual estimates 周年预算 x)vYc36H  
annual fee 年费 
NM~e  
annual general meeting 周年大会 7qXgHrr0|U  
annual growth rate 年增率；每年增长率 h/(9AO}t  
annual long-term supplement 长期个案每年补助金 4b3p,$BWS  
annual pensionable emolument 可供计算退休金的年薪 uNhAfZ  
annual report 年报 ~`_nw5y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -07(#>  
annual return 周年报表；周年申报表；每年报税表格 ",8h>eEWK  
Annual Return Rules 《周年报表规则》 Z{_'V +Q1  
annual review of consumer prices 每年消费物价回顾 p7H*Ff`  
annual roll-forward basis 逐年延展方式 #^#)OQ q]  
annual salary 年薪 bJB:]vs$  
annual statement 年度报表；年度决算表 /'VCJjzZ
 
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 ;co{bk|rj  
annuitant 年金受益人 J;q3 fa  
annuity 年金 *bRH,u  
annuity contract 年金合约 "v*RY "5#  
annuity on human life 人寿年金 N{p2@_fnB  
antecedent debt 先前的债项 nI_Zk.R  
ante-dated cheque 倒填日期支票 aeBth{  
anticipated expenditure 预期开支 XcfT
E m  
anticipated net profit 预期纯利 NKd @Kp`,  
anticipated revenue 预期收入 oHi&Z$#!n  
anti-inflation measure 反通货膨胀措施 RXx +rdF0  
anti-inflationary stance 反通货膨胀立场 Tu/JhP/g,`  
apparent deficit 表面赤字 MB"?^~Sm  
apparent financial solvency 表面偿债能力 ax>c&%vo  
apparent partner 表面合伙人 #{ Uk4  
application for personal assessment 个人入息课税申请书 6gR= e+  
application of fund 资金应用 eIqj7UY_  
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 @#Xzk?+  
appointed actuary 委任精算师 >MP PYVn7  
appointed auditor 委任核数师；委任审计师 ^jmnE.8R  
appointed trustee 委任的受托人 #sqD
Z]\B  
appointer 委任人 F~l3?3ZV  
apportioned pro rata 按比例分摊 1;:2 
=8  
apportionment 分配；分摊 Bxa],inuZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y6D=tb  
apportionment formula 分摊方程式 p6HZ2Q:a  
apportionment of estate duty 遗产税的分摊 10}Zoq|)n  
appraisal 估价；评估 BgpJ;D+N4  
appreciable growth 可观增长 y6PAX vv'{  
appreciable impact 显着影响 fn mZJJ,Q  
appreciable increase 可观增长 jZ{ S{"j  
appreciation 增值；升值 Gg .w-&  
appreciation against other currencies 相对其他货币升值 )7i?8XiSZF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l E&hw  
appreciation tax 增值税 3mm`8!R  
appropriation 拨款；拨用；拨付 2bxT%xH:g  
appropriation account 拨款帐目 ` jZX(H  
Appropriation Bill 拨款法案 M3t_!HP}!  
appropriation-in-aid system 补助拨款办法 I8Zp#'|U  
approved assets 核准资产 yh0|f94m  
approved basket stock 认可一篮子证券 =V,'f  
approved budget 核准预算 } 1XLe  
approved charitable donation 认可慈善捐款 U/iAP W4U  
approved charitable institution 认可慈善机构 f^% E]ki  
approved currency 核准货币；认可货币 Maa.>2v<  
approved estimates 核准预算 ?xf;#J+{8  
approved estimates of expenditure 核准开支预算 s?6 7@\  
approved overseas insurer 核准海外保险人 U|Jo[4A  
approved overseas trust company 核准海外信托公司 H_AV3 ;  
approved pooled investment fund 核准汇集投资基金 Fb``&-Qm:  
approved provident fund scheme 认可公积金计划 - 5k4vx N}  
approved provision 核准拨款 pJv?  
approved redeemable share 核准可赎回股份 n7MS{`  
approved regional stock 认可地区性证券 &iGl)dDr  
approved retirement scheme 认可退休金计划 zhCI+u4/qz  
approved subordinated loan 核准附属贷款 "yz\p,  
arbitrage 套戥；套汇；套利 b?bYPN+  
arbitrageur 套戥者；套汇者 | 5L1\O8#  
arbitrary amount 临时款项 *g,?13Q_  
arrangement 措施；安排；协定 kK1qFe?]  
arrears 欠款 #P4dx'vm  
arrears of pay 欠付薪酬 ,m"zt u-  
arrears of revenue 逾期未收税款；逾期未收的帐项 O)5PUyC:H  
articles of association 组织章程；组织细则；组织章程细则 Fd\XDc[g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #y*=UV|h  
ascertainment of profit 确定利润 8;!Eqyt  
"Asia Clear" “亚洲结算系统”