[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 { ]{/t-=  
allotment notice 股份配售通知；配股通知 >V?eog%~  
allotment of shares 股份分配 Ys!82M$g  
allowable 可获宽免；免税的 Eqd<MY7  
allowable business loss 可扣除的营业亏损 feDlH[$  
allowable expenses 可扣税的支出 (AaoCa[  
allowance 免税额；津贴；备抵；准备金 FEz-+X<q2  
allowance for debts 债项的免税额 N=5a54 !/  
allowance for depreciation by wear and tear 耗损折旧免税额 ]?kZni8j_  
allowance for funeral expenses 殡殓费的免税额 Bi3<7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s4y73-J^.v  
allowance for repairs and outgoings 修葺及支出方面的免税额 xw,IJ/E$1  
allowance to debtor 给债务人的津贴 u<tbbKM  
alteration of capital 资本更改 q]ku5A\y  
alternate trustee 候补受托人 qs6]-  
amalgamation 合并 |&
+o^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9k'7832u  
ambit of charges 征税范围；收费范围 _LEK %  
amended valuation 经修订的估值 _?m(V=z>  
American Commodities Exchange 美国商品交易所 :841qCW  
American Express Bank Limited 美国运通银行 %+W
{iu[|  
American Stock Exchange 美国证券交易所 ICx#{q@f,  
amortization 摊销 O>bC2;+s  
amount due from banks 存放银行同业的款项 "Y =;.:qe  
amount due from banks abroad 存放海外银行同业的款项 wo;~7K  
amount due from holding companies 控股公司欠款 Ar
I2wM/v  
amount due from local banks 存放本港银行同业的款项 ]___M  
amount due to banks 银行同业的存款 A@!qv#'  
amount due to banks abroad 海外银行同业的存款 zII|9
y  
amount due to holding companies 控股公司存款 u"cV%(#  
amount due to local banks 本港银行同业的存款 +K :
Dx!9  
amount due to outport banks 外埠银行同业的存款 +ZaSM~   
amount for note issue 发行纸币的款额 ,Bi.1 %$  
amount of bond 担保契据的款额 OhQgF  
amount of consideration 代价款额 UJAv`yjG  
amount of contribution 供款数额 Db}j?ik/  
amount of indebtedness 负债款额 Xv5wJ lc!d  
amount of principal of the loan 贷款本金额 {Qf=G|Ah  
amount of rates chargeable 应征差饷数额 >reU#
j  
amount of share capital 股本额 )np:lL$$  
amount of sums assured 承保款额 P:K5", )  
amount of variation 变动幅度 Y1W1=Uc uk  
amount of vote 拨款数额 .nf#c.DI  
amount payable 应付款额 pSH
=%u>  
amount receivable 应收款额 +aCv&sg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TTX5EDCrC  
analysis 分析 i4Q@K,$  
ancillary risk 附属风险 V5nwu#  
annual account 周年帐目；周年帐目报表；年度决算；年结 T"}5}6rSG  
annual accounting date 年结日期 KI iO  
annual allowance 每年免税额；年积金；年度津贴；年津 a8e6H30Sm  
annual balance 年度余额 ~]IOK$1F%  
annual disposable income 每年可动用收入 (&Kk7<#`  
annual estimates 周年预算 (?1y4M  
annual fee 年费 ~OYiq}g  
annual general meeting 周年大会 :\`o8`
 
annual growth rate 年增率；每年增长率 #>("CAB02T  
annual long-term supplement 长期个案每年补助金 `t>l:<@ %  
annual pensionable emolument 可供计算退休金的年薪 wtLO!=B  
annual report 年报 kYP#SH/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e{'BAj  
annual return 周年报表；周年申报表；每年报税表格 +6M}O[LP  
Annual Return Rules 《周年报表规则》 T@H^BGs  
annual review of consumer prices 每年消费物价回顾 \_VA50  
annual roll-forward basis 逐年延展方式 PfAgM1  
annual salary 年薪 @|Cz-J; D  
annual statement 年度报表；年度决算表 8+Lm's=W*  
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 g-4
M3of  
annuitant 年金受益人 S:#lH?<_  
annuity 年金 J\}
twYty  
annuity contract 年金合约 hE'-is@7  
annuity on human life 人寿年金 *k7+/bU~~  
antecedent debt 先前的债项 t9GR69v:?  
ante-dated cheque 倒填日期支票 xA2YG|RU=b  
anticipated expenditure 预期开支 kr^P6}'  
anticipated net profit 预期纯利 :".ARCg  
anticipated revenue 预期收入 Y!aSs3c  
anti-inflation measure 反通货膨胀措施 kUL'1!j7  
anti-inflationary stance 反通货膨胀立场 U*rcd-@  
apparent deficit 表面赤字 D#9m\o_  
apparent financial solvency 表面偿债能力 -lr vKrt7  
apparent partner 表面合伙人 P[G)sA_"  
application for personal assessment 个人入息课税申请书 .FP$m?  
application of fund 资金应用 ^&9zw\x;z  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ;0]aq0_#(  
appointed actuary 委任精算师 W @M:a  
appointed auditor 委任核数师；委任审计师 ,1.p%UE]>  
appointed trustee 委任的受托人 M!siK2  
appointer 委任人 4B8oO  
apportioned pro rata 按比例分摊 :;%2BSgFU  
apportionment 分配；分摊 f <Zxz9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x xHY+(m  
apportionment formula 分摊方程式 5zK4Fraf  
apportionment of estate duty 遗产税的分摊 >mbHy<<  
appraisal 估价；评估 k$^UUo6  
appreciable growth 可观增长 ;Zcswt8]u  
appreciable impact 显着影响 4@+`q *  
appreciable increase 可观增长 F$y$'Rzu_B  
appreciation 增值；升值 l5Uiw2  
appreciation against other currencies 相对其他货币升值 &@X<zWg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y Vt% 0  
appreciation tax 增值税 (R,#a *CV  
appropriation 拨款；拨用；拨付 nmee 'oEw  
appropriation account 拨款帐目 x /(^7#u,  
Appropriation Bill 拨款法案 Y,qI@n<  
appropriation-in-aid system 补助拨款办法 j7Yu>cr  
approved assets 核准资产 f=+
m IZ  
approved basket stock 认可一篮子证券 &~cBNw|  
approved budget 核准预算 xWH.^o,"  
approved charitable donation 认可慈善捐款 c8 )DuJ#U  
approved charitable institution 认可慈善机构 zF`0J  
approved currency 核准货币；认可货币 <q58uuK  
approved estimates 核准预算 ~gJwW+  
approved estimates of expenditure 核准开支预算 R+ hU8 pu  
approved overseas insurer 核准海外保险人 udK%>  
approved overseas trust company 核准海外信托公司 #
H&|*lr  
approved pooled investment fund 核准汇集投资基金 : g7@PJND  
approved provident fund scheme 认可公积金计划 IV~>I-rd  
approved provision 核准拨款 C$=%!wf  
approved redeemable share 核准可赎回股份 L?b~k=  
approved regional stock 认可地区性证券 3oj' ytxN  
approved retirement scheme 认可退休金计划 4!{KWL`A  
approved subordinated loan 核准附属贷款 RXMISt3+{y  
arbitrage 套戥；套汇；套利 tH@Erh|%  
arbitrageur 套戥者；套汇者 #Qw0&kM7I  
arbitrary amount 临时款项  ^'MT0j  
arrangement 措施；安排；协定 olB.*#gA  
arrears 欠款 ;$,U~0  
arrears of pay 欠付薪酬 G{~J|{t\yz  
arrears of revenue 逾期未收税款；逾期未收的帐项 |w~nVRb  
articles of association 组织章程；组织细则；组织章程细则 /obfw^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 oi7@s0@  
ascertainment of profit 确定利润 fivw~z|[@  
"Asia Clear" “亚洲结算系统”