[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 fZ04!R  
allotment notice 股份配售通知；配股通知 O/AaYA&  
allotment of shares 股份分配 >(uZtYM\j  
allowable 可获宽免；免税的 L37Y+C//  
allowable business loss 可扣除的营业亏损 ^k5ll=}  
allowable expenses 可扣税的支出 |F,R&<2  
allowance 免税额；津贴；备抵；准备金 (~CLn;'  
allowance for debts 债项的免税额 $3`>{3x$  
allowance for depreciation by wear and tear 耗损折旧免税额 zJP6F.Ov!  
allowance for funeral expenses 殡殓费的免税额 m8'C_U^89  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UcBe'r}G  
allowance for repairs and outgoings 修葺及支出方面的免税额 aRG2@5  
allowance to debtor 给债务人的津贴 )[0T16  
alteration of capital 资本更改 Ya>oCr}
K  
alternate trustee 候补受托人 ]8 q3>  
amalgamation 合并 \drq G&wl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ];.pK  
ambit of charges 征税范围；收费范围 { eCC$&"  
amended valuation 经修订的估值 mxb(<9O  
American Commodities Exchange 美国商品交易所 ~|<WHHN
(  
American Express Bank Limited 美国运通银行 il|1a8M2~  
American Stock Exchange 美国证券交易所 rSXh;\MfB4  
amortization 摊销 I}Nd$P)>  
amount due from banks 存放银行同业的款项 S
*j6Ow Z
 
amount due from banks abroad 存放海外银行同业的款项 :RoBl3X=  
amount due from holding companies 控股公司欠款 6q
cO?U  
amount due from local banks 存放本港银行同业的款项 O3TQixE  
amount due to banks 银行同业的存款 3a.kBzus  
amount due to banks abroad 海外银行同业的存款 x77l~=P+!  
amount due to holding companies 控股公司存款 GpZc5c  
amount due to local banks 本港银行同业的存款 I%- " |]$  
amount due to outport banks 外埠银行同业的存款 kOIt(e  
amount for note issue 发行纸币的款额 tOfg?)h{dc  
amount of bond 担保契据的款额 #fT*]NN  
amount of consideration 代价款额 Cmc3k,t  
amount of contribution 供款数额 J7r|atSk  
amount of indebtedness 负债款额 Fx-8M
!  
amount of principal of the loan 贷款本金额 x|yEtO&  
amount of rates chargeable 应征差饷数额 /~x"wo  
amount of share capital 股本额 9Xx's%U  
amount of sums assured 承保款额 [9S s#~  
amount of variation 变动幅度 &u#&@J  
amount of vote 拨款数额 _.L4e^N&UO  
amount payable 应付款额 `rf_7  
amount receivable 应收款额 h;6lK$!c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |V<h=D5W  
analysis 分析 p.LFVFPT  
ancillary risk 附属风险 d&Ef"H  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^f# FI&  
annual accounting date 年结日期 v
4C{<8:X  
annual allowance 每年免税额；年积金；年度津贴；年津 @)Ofi j  
annual balance 年度余额 ~gGZmTb  
annual disposable income 每年可动用收入 `uC@nJ  
annual estimates 周年预算 zN  [2YJ$  
annual fee 年费 m!<\WN6g  
annual general meeting 周年大会 7Hm3;P.  
annual growth rate 年增率；每年增长率 #dM9pc jh  
annual long-term supplement 长期个案每年补助金 -jMJAYjV  
annual pensionable emolument 可供计算退休金的年薪 Yo[;W vu  
annual report 年报 J~#;<e{\"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &^W|iXi
#  
annual return 周年报表；周年申报表；每年报税表格 >nzdnF_&zW  
Annual Return Rules 《周年报表规则》 N!g9*Z
 
annual review of consumer prices 每年消费物价回顾 CiB%B`,N  
annual roll-forward basis 逐年延展方式 i& VsW7  
annual salary 年薪 kT;S4B  
annual statement 年度报表；年度决算表 0qX3v<+[6  
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 \Ym5<];E  
annuitant 年金受益人 &L^+BQ`O?  
annuity 年金 -|E!e.^7:  
annuity contract 年金合约 fFc/ d(  
annuity on human life 人寿年金 )I3NeKWz  
antecedent debt 先前的债项 fMOU
$0]$<  
ante-dated cheque 倒填日期支票 ^<e.]F25M  
anticipated expenditure 预期开支 l5"OIq  
anticipated net profit 预期纯利 ,T2G~^0  
anticipated revenue 预期收入 V,$0p1?J  
anti-inflation measure 反通货膨胀措施 je!-J8{  
anti-inflationary stance 反通货膨胀立场 ^k]XEW{PG  
apparent deficit 表面赤字 () j=5KDu  
apparent financial solvency 表面偿债能力 b j'Xg  
apparent partner 表面合伙人 Zl*X?5u  
application for personal assessment 个人入息课税申请书 '#k0a,<N  
application of fund 资金应用 K

N*  
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 M%@!cW  
appointed actuary 委任精算师 }K&7%N4LZ  
appointed auditor 委任核数师；委任审计师 ['T:ea6B  
appointed trustee 委任的受托人 h=:Q-?n-  
appointer 委任人 x@*SEa  
apportioned pro rata 按比例分摊 ~c&bH]cj  
apportionment 分配；分摊 E@ESl0a;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $C `;fA
 
apportionment formula 分摊方程式 |9B.mBoX  
apportionment of estate duty 遗产税的分摊
g
M _hi  
appraisal 估价；评估 ({q?d[q[  
appreciable growth 可观增长 NgY=&W,  
appreciable impact 显着影响 ^Y'HaneoM  
appreciable increase 可观增长 Vv ?-"\Z>  
appreciation 增值；升值 9^j &VmF  
appreciation against other currencies 相对其他货币升值 #W|'1 OX4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?:)
]h c  
appreciation tax 增值税 Xwhui4'w  
appropriation 拨款；拨用；拨付 $g sxO!G  
appropriation account 拨款帐目 PS[+~>%  
Appropriation Bill 拨款法案 6b:tyQ  
appropriation-in-aid system 补助拨款办法 ia MUsa{  
approved assets 核准资产 $fzaPD4.  
approved basket stock 认可一篮子证券 } q$ WvY/  
approved budget 核准预算 #E&80#Z5  
approved charitable donation 认可慈善捐款 *FMMjz  
approved charitable institution 认可慈善机构 }b-g*dn]5  
approved currency 核准货币；认可货币 O)jWZOVp >  
approved estimates 核准预算 AT%u%cE-  
approved estimates of expenditure 核准开支预算 dUQDOo  
approved overseas insurer 核准海外保险人 {QwHc5Bf  
approved overseas trust company 核准海外信托公司 I= &stsH  
approved pooled investment fund 核准汇集投资基金 *3?'4"B{8  
approved provident fund scheme 认可公积金计划 2Tagr1L  
approved provision 核准拨款 HB
MhtfWW  
approved redeemable share 核准可赎回股份 )/wk( O+  
approved regional stock 认可地区性证券 sNLs\4v   
approved retirement scheme 认可退休金计划 vMm1Z5S/  
approved subordinated loan 核准附属贷款 ]]*7\ :cb  
arbitrage 套戥；套汇；套利 7D;cw\ |  
arbitrageur 套戥者；套汇者 Gy6l<:;  
arbitrary amount 临时款项 m_)FC-/pSl  
arrangement 措施；安排；协定 h"/<?3{  
arrears 欠款 
LS917ci-  
arrears of pay 欠付薪酬 8/=L2fNN[  
arrears of revenue 逾期未收税款；逾期未收的帐项 fyByz=pl  
articles of association 组织章程；组织细则；组织章程细则 #':fkIYe'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nuw70*ell  
ascertainment of profit 确定利润 pNKhc# -w  
"Asia Clear" “亚洲结算系统”