[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 ,(zcl$A[  
allotment notice 股份配售通知；配股通知 WIhIEU7/  
allotment of shares 股份分配 B/[hi%~  
allowable 可获宽免；免税的 NO%|c|B|  
allowable business loss 可扣除的营业亏损 ;g!xQvcR  
allowable expenses 可扣税的支出  ||bA  
allowance 免税额；津贴；备抵；准备金 IhtmD@H}  
allowance for debts 债项的免税额 %!1@aL]pQ  
allowance for depreciation by wear and tear 耗损折旧免税额 1KNkl,E  
allowance for funeral expenses 殡殓费的免税额 aA!@;rR<yU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 eU<]h>2  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z%(Df3~gmm  
allowance to debtor 给债务人的津贴 U!3uaz'  
alteration of capital 资本更改 n/,rn>k7:  
alternate trustee 候补受托人 :"h Pg]'  
amalgamation 合并 0EF,uRb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :C}KI)  
ambit of charges 征税范围；收费范围 ~ `a#h#  
amended valuation 经修订的估值 hA$c.jJr.Z  
American Commodities Exchange 美国商品交易所 ^*j[&:d  
American Express Bank Limited 美国运通银行 F=P+;%.  
American Stock Exchange 美国证券交易所 0YgFjd 5  
amortization 摊销 `"-`D!U?$  
amount due from banks 存放银行同业的款项 Wl@0TUK  
amount due from banks abroad 存放海外银行同业的款项 c=uBT K *  
amount due from holding companies 控股公司欠款 7cJO)cm0'  
amount due from local banks 存放本港银行同业的款项 bUEt0wRR  
amount due to banks 银行同业的存款 |^>L`6uo  
amount due to banks abroad 海外银行同业的存款 6Vu}kK)  
amount due to holding companies 控股公司存款 10 a=Y
G  
amount due to local banks 本港银行同业的存款 e \+~  
amount due to outport banks 外埠银行同业的存款 l#<}|b  
amount for note issue 发行纸币的款额 rVc zO+E  
amount of bond 担保契据的款额 ;+#za?w  
amount of consideration 代价款额 ~`W6O>  
amount of contribution 供款数额 U
[H+87zg  
amount of indebtedness 负债款额 3tx0y
 
amount of principal of the loan 贷款本金额 c+YYM :S  
amount of rates chargeable 应征差饷数额 TWD|1 di0  
amount of share capital 股本额 PAO[Og,-  
amount of sums assured 承保款额 >8.v.;`  
amount of variation 变动幅度 I=3B 5u  
amount of vote 拨款数额 bHlDm~5  
amount payable 应付款额 +A.a~Stt  
amount receivable 应收款额 E:LQ!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 % $!R]B)  
analysis 分析 vi()1LS/!  
ancillary risk 附属风险 2!"\;/  
annual account 周年帐目；周年帐目报表；年度决算；年结 519:yt  
annual accounting date 年结日期 xhp-4  
annual allowance 每年免税额；年积金；年度津贴；年津 u:qD*zO q  
annual balance 年度余额 Oujlm|  
annual disposable income 每年可动用收入 o 0cc+  
annual estimates 周年预算 #E~WVTOw  
annual fee 年费 C$Hl`>?$  
annual general meeting 周年大会 is_dPc  
annual growth rate 年增率；每年增长率 Xk$l-Zfse  
annual long-term supplement 长期个案每年补助金 (tz_D7c$F  
annual pensionable emolument 可供计算退休金的年薪 WP#_qqO  
annual report 年报 bl!f5ROS(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :w&)XI34  
annual return 周年报表；周年申报表；每年报税表格 kxKnmB#m-  
Annual Return Rules 《周年报表规则》 9^[5!SMzCj  
annual review of consumer prices 每年消费物价回顾 ]I.& .?^i0  
annual roll-forward basis 逐年延展方式 OKLggim{  
annual salary 年薪 Z2pN<S{5  
annual statement 年度报表；年度决算表 [?K\ %]  
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 \Z7([Gh  
annuitant 年金受益人 u^4"96aXJ  
annuity 年金 Y|qixpP
 
annuity contract 年金合约 eL$U M  
annuity on human life 人寿年金 KE)D =P  
antecedent debt 先前的债项 +e3WwU
x  
ante-dated cheque 倒填日期支票 CFS3);'<|  
anticipated expenditure 预期开支 R4rm>zisVX  
anticipated net profit 预期纯利 >7v.`m6?H  
anticipated revenue 预期收入 >Qbc(}w  
anti-inflation measure 反通货膨胀措施 ^J}$y7  
anti-inflationary stance 反通货膨胀立场 i[BR(D&l_p  
apparent deficit 表面赤字 g,GbaaXH  
apparent financial solvency 表面偿债能力 4>wIF}\  
apparent partner 表面合伙人 94k)a8-!  
application for personal assessment 个人入息课税申请书 K1wN9D{t'  
application of fund 资金应用 ek. WuOs  
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 qzbkxQu]g  
appointed actuary 委任精算师 :"+UG-S$6  
appointed auditor 委任核数师；委任审计师 bCx 1g/   
appointed trustee 委任的受托人 GPqB\bxb'  
appointer 委任人 6xzR*~7  
apportioned pro rata 按比例分摊 'rq#q)1MT  
apportionment 分配；分摊 kI[O{<kQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X!A]V:8dk  
apportionment formula 分摊方程式 U"Ob@$ROFy  
apportionment of estate duty 遗产税的分摊 f[I'
j0H%  
appraisal 估价；评估 /5'<w(  
appreciable growth 可观增长 _>)"+z^r  
appreciable impact 显着影响 "i<3}6/*  
appreciable increase 可观增长 1S.e5{  
appreciation 增值；升值 Kac j  
appreciation against other currencies 相对其他货币升值 9xS`@ "`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U.j\u>a  
appreciation tax 增值税 ~m09yc d<  
appropriation 拨款；拨用；拨付 R{Kd%Y:2Y  
appropriation account 拨款帐目 gl\$jDC9  
Appropriation Bill 拨款法案 G mUs U{  
appropriation-in-aid system 补助拨款办法 %oL&~6l$  
approved assets 核准资产 '<W,-i  
approved basket stock 认可一篮子证券 'UG}E@G  
approved budget 核准预算 WQmiG=Dw^  
approved charitable donation 认可慈善捐款 'GdlqbX(%  
approved charitable institution 认可慈善机构 ~JRuMP  
approved currency 核准货币；认可货币 96E7hp !:  
approved estimates 核准预算 > FcA,  
approved estimates of expenditure 核准开支预算 Fh4w0u*Q  
approved overseas insurer 核准海外保险人  Dmv  
approved overseas trust company 核准海外信托公司 yc4f\0B/  
approved pooled investment fund 核准汇集投资基金 3!w>"h0(  
approved provident fund scheme 认可公积金计划 =|&"/$+s  
approved provision 核准拨款 W me1w\0  
approved redeemable share 核准可赎回股份 gx9sBkoq5D  
approved regional stock 认可地区性证券 M=abJ4  
approved retirement scheme 认可退休金计划 MdboWE5i  
approved subordinated loan 核准附属贷款 6 {r[Dq  
arbitrage 套戥；套汇；套利 86 /i~s  
arbitrageur 套戥者；套汇者 F*( A; N_y  
arbitrary amount 临时款项 GZ[h`FJg/  
arrangement 措施；安排；协定 c1!/jTX$  
arrears 欠款 *>*/|  
arrears of pay 欠付薪酬 O|
TwG:!  
arrears of revenue 逾期未收税款；逾期未收的帐项 lGBdQc]IL  
articles of association 组织章程；组织细则；组织章程细则 xdU pp~}+.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e6xjlaKb  
ascertainment of profit 确定利润 \R6T"U  
"Asia Clear" “亚洲结算系统”