[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 6m" 75  
allotment notice 股份配售通知；配股通知 LWL>
hd  
allotment of shares 股份分配 {UmCn>c  
allowable 可获宽免；免税的 1;xw)65  
allowable business loss 可扣除的营业亏损 8(KfX%
 
allowable expenses 可扣税的支出 7 b.-&,  
allowance 免税额；津贴；备抵；准备金 n>0dz#  
allowance for debts 债项的免税额 oe*&w9Y}&  
allowance for depreciation by wear and tear 耗损折旧免税额 7gMtnwT  
allowance for funeral expenses 殡殓费的免税额 <D dHP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YJ^ lM\/<  
allowance for repairs and outgoings 修葺及支出方面的免税额 mc+wRx  
allowance to debtor 给债务人的津贴 M$W#Q\<*#r  
alteration of capital 资本更改 4d 3Znpf  
alternate trustee 候补受托人 :I'Ezxv|  
amalgamation 合并 F=om^6G%X5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )c'>E4>  
ambit of charges 征税范围；收费范围 0;h1LI)  
amended valuation 经修订的估值 HV9SdJOf  
American Commodities Exchange 美国商品交易所 ,?`1ve_K<  
American Express Bank Limited 美国运通银行 :.Q
e=}9  
American Stock Exchange 美国证券交易所 s4gNS eA  
amortization 摊销 $i@EfujY  
amount due from banks 存放银行同业的款项 7L+X\oaB  
amount due from banks abroad 存放海外银行同业的款项 P\mm8s`f  
amount due from holding companies 控股公司欠款 W^ :/0WR  
amount due from local banks 存放本港银行同业的款项 e87- B1`  
amount due to banks 银行同业的存款 tvOAN|+F  
amount due to banks abroad 海外银行同业的存款 w~U`+2a3  
amount due to holding companies 控股公司存款 ]`sIs= _
[  
amount due to local banks 本港银行同业的存款 ]jb4Z  
amount due to outport banks 外埠银行同业的存款 {g- DM}q  
amount for note issue 发行纸币的款额 KY`96~z  
amount of bond 担保契据的款额 =[K)<5,@  
amount of consideration 代价款额 hu|hOr8  
amount of contribution 供款数额 [/Z'OV"tU
 
amount of indebtedness 负债款额 yOK])&c  
amount of principal of the loan 贷款本金额 Z
&w^9;30P  
amount of rates chargeable 应征差饷数额 S@g/Tn  
amount of share capital 股本额 0c61q Q6  
amount of sums assured 承保款额 k<| l \]w  
amount of variation 变动幅度 V*zz- 2_i  
amount of vote 拨款数额 )6Q0f  
amount payable 应付款额 &7w>K6p  
amount receivable 应收款额 z>33O5U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "-n%874IT  
analysis 分析 +qj*P9  
ancillary risk 附属风险 `SjD/vNE  
annual account 周年帐目；周年帐目报表；年度决算；年结 "'!%};  
annual accounting date 年结日期 q Iy^N:C2'  
annual allowance 每年免税额；年积金；年度津贴；年津 d%lHa??/h  
annual balance 年度余额 W/r mm*  
annual disposable income 每年可动用收入 vA;F]epr!  
annual estimates 周年预算 >y Bxa)  
annual fee 年费 F[kW:-ne@Z  
annual general meeting 周年大会 P$3=i`X!nw  
annual growth rate 年增率；每年增长率 hO/5>Zv?  
annual long-term supplement 长期个案每年补助金 i6md fp|k  
annual pensionable emolument 可供计算退休金的年薪 ?JgO-.  
annual report 年报 Q*:h/Lhb&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 eky(;%Sz  
annual return 周年报表；周年申报表；每年报税表格 :5S |x/  
Annual Return Rules 《周年报表规则》 BY*2y p}7  
annual review of consumer prices 每年消费物价回顾 (~Uel1~@  
annual roll-forward basis 逐年延展方式 c',:@2R  
annual salary 年薪 >HPvgR/#BY  
annual statement 年度报表；年度决算表 ,MM>cOQ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 qo6LC>Qg  
annuitant 年金受益人 @?Gw|bP  
annuity 年金 xIQ/$[&v  
annuity contract 年金合约 icPp8EwH  
annuity on human life 人寿年金 qB F!b0lr  
antecedent debt 先前的债项 I/H V;g:#  
ante-dated cheque 倒填日期支票 }r}RRd  
anticipated expenditure 预期开支 S\9t4Ki_'  
anticipated net profit 预期纯利 zr.+'  
anticipated revenue 预期收入 vx!::V7s6  
anti-inflation measure 反通货膨胀措施 Or+*q91j  
anti-inflationary stance 反通货膨胀立场 i Y*o;z,~  
apparent deficit 表面赤字 j/H>0^  
apparent financial solvency 表面偿债能力 rX33s  
apparent partner 表面合伙人 FgWkcV6B  
application for personal assessment 个人入息课税申请书 DB`$Ru@  
application of fund 资金应用 ACigeK^C}E  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ZU |6jI}  
appointed actuary 委任精算师 :}@C9pqr2  
appointed auditor 委任核数师；委任审计师 +UK%t>E8  
appointed trustee 委任的受托人 y9C;T(oi;  
appointer 委任人  [eNkU">}  
apportioned pro rata 按比例分摊 nn
@^K6  
apportionment 分配；分摊 Qj(vBo?D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f]tv`<Q7  
apportionment formula 分摊方程式 DS:>/m>)  
apportionment of estate duty 遗产税的分摊 /l,+oG%\  
appraisal 估价；评估 ><NI'q*cQ  
appreciable growth 可观增长 +@emX$cFV  
appreciable impact 显着影响 /m`}f]u  
appreciable increase 可观增长 +0XL5('2  
appreciation 增值；升值 Xhcn]  
appreciation against other currencies 相对其他货币升值 Gil Qtd3\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ic*->-!  
appreciation tax 增值税 DW/1 =3  
appropriation 拨款；拨用；拨付 m'cz5mcD  
appropriation account 拨款帐目 w9RF2J  
Appropriation Bill 拨款法案 d/D,P=j"  
appropriation-in-aid system 补助拨款办法 ;n`R\NO9  
approved assets 核准资产 4_PCqEp)  
approved basket stock 认可一篮子证券 Ih.rC>)rx  
approved budget 核准预算 Deg!<[Nw  
approved charitable donation 认可慈善捐款 l0gY~T/#3  
approved charitable institution 认可慈善机构 . sM<6;  
approved currency 核准货币；认可货币 X'fuF2owd  
approved estimates 核准预算 _om0 e=5)  
approved estimates of expenditure 核准开支预算 I=K!)X$  
approved overseas insurer 核准海外保险人 yf&7P;A  
approved overseas trust company 核准海外信托公司 DTW D|M  
approved pooled investment fund 核准汇集投资基金 1S@vGq}  
approved provident fund scheme 认可公积金计划 {Z p\^/  
approved provision 核准拨款 bH"hX  
approved redeemable share 核准可赎回股份 eh"3NRrN  
approved regional stock 认可地区性证券 DxJX+.9K9  
approved retirement scheme 认可退休金计划 OyqNLR  
approved subordinated loan 核准附属贷款 y8fsveX  
arbitrage 套戥；套汇；套利 sXNb}gJ  
arbitrageur 套戥者；套汇者 ,t1abp{A  
arbitrary amount 临时款项 ~on(3|$  
arrangement 措施；安排；协定 g2unV[()_  
arrears 欠款 #r3l[bKK  
arrears of pay 欠付薪酬 QBR=0(giF  
arrears of revenue 逾期未收税款；逾期未收的帐项 9cJH"  
articles of association 组织章程；组织细则；组织章程细则 /lafve~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 GguFo+YeZ  
ascertainment of profit 确定利润 G7D2{J{1  
"Asia Clear" “亚洲结算系统”