[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 UlAzJO6"  
allotment notice 股份配售通知；配股通知 ?[)}l9  
allotment of shares 股份分配 C8vOE`U,J  
allowable 可获宽免；免税的 ]UH`Pdlt  
allowable business loss 可扣除的营业亏损 OCZ[D{i9@  
allowable expenses 可扣税的支出 (FJ9-K0b{n  
allowance 免税额；津贴；备抵；准备金 :JfE QIN  
allowance for debts 债项的免税额 9G{;?c  
allowance for depreciation by wear and tear 耗损折旧免税额 ,WvY$_#xW%  
allowance for funeral expenses 殡殓费的免税额 ~er\~kp  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /ODXV`3QYI  
allowance for repairs and outgoings 修葺及支出方面的免税额 vG;zJ#c  
allowance to debtor 给债务人的津贴 d bOdq  
alteration of capital 资本更改 ^5A t?I8  
alternate trustee 候补受托人 SB5&A_tr  
amalgamation 合并 3GuH857ov  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u%]shm  
ambit of charges 征税范围；收费范围 qf=1?=l291  
amended valuation 经修订的估值 M/):e$S  
American Commodities Exchange 美国商品交易所 br0++}vwL  
American Express Bank Limited 美国运通银行 U5-@2YcH  
American Stock Exchange 美国证券交易所 zN{K5<7o  
amortization 摊销 ynw5-aS3  
amount due from banks 存放银行同业的款项 VxY+h`4#  
amount due from banks abroad 存放海外银行同业的款项 #]#sGmW/L  
amount due from holding companies 控股公司欠款 m;D- u>o  
amount due from local banks 存放本港银行同业的款项 e .@uhB.  
amount due to banks 银行同业的存款 H}H7lO  
amount due to banks abroad 海外银行同业的存款 em\ 9'L ^  
amount due to holding companies 控股公司存款 K]j0_~3
s  
amount due to local banks 本港银行同业的存款 Qt,M!i,  
amount due to outport banks 外埠银行同业的存款 /}Lt,9  
amount for note issue 发行纸币的款额 81hbk((  
amount of bond 担保契据的款额 -s|}Rh?Y  
amount of consideration 代价款额 B*~5)}1op  
amount of contribution 供款数额 +,yK;^b  
amount of indebtedness 负债款额 Q>R>R*1.
j  
amount of principal of the loan 贷款本金额 esHQoIhd  
amount of rates chargeable 应征差饷数额 4'6`Ll|iq  
amount of share capital 股本额 -0_d/'d  
amount of sums assured 承保款额 ?W0)nQU  
amount of variation 变动幅度 zH>hx5,k'X  
amount of vote 拨款数额 \EKU*5\Hp>  
amount payable 应付款额 .[Ap=UYI>  
amount receivable 应收款额 u{FDdR9<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $&"V^@  
analysis 分析 wWSdTLX  
ancillary risk 附属风险 OKi \zS  
annual account 周年帐目；周年帐目报表；年度决算；年结 P%#*-zCCx  
annual accounting date 年结日期 7C$ 5  
annual allowance 每年免税额；年积金；年度津贴；年津 ovwQ2TuK  
annual balance 年度余额 +8v9flh  
annual disposable income 每年可动用收入 j:}DBk  
annual estimates 周年预算 "dROb}szn  
annual fee 年费 {0;3W7  
annual general meeting 周年大会 6m VuyI  
annual growth rate 年增率；每年增长率 etoo #h"]1  
annual long-term supplement 长期个案每年补助金 Qc[3Fq,f  
annual pensionable emolument 可供计算退休金的年薪 h.!}3\Y  
annual report 年报 hzI|A~MFB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @q"m5  
annual return 周年报表；周年申报表；每年报税表格 0<8XI>.3D  
Annual Return Rules 《周年报表规则》 n.sbr
 
annual review of consumer prices 每年消费物价回顾 Fbu5PWh lc  
annual roll-forward basis 逐年延展方式 zNY)'  
annual salary 年薪 4;HJ;0-ps  
annual statement 年度报表；年度决算表 r1<F  
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 Ja SI^go  
annuitant 年金受益人 .`7cBsXH  
annuity 年金 ,jC3Fcly  
annuity contract 年金合约 rJa$9B*^  
annuity on human life 人寿年金 5OO'v07b  
antecedent debt 先前的债项 `\X+ Ud|  
ante-dated cheque 倒填日期支票 +4\U)Z/\  
anticipated expenditure 预期开支 2DB7+aZ*  
anticipated net profit 预期纯利 G[8in  
anticipated revenue 预期收入 gr-fXZO  
anti-inflation measure 反通货膨胀措施 |A%<Z(  
anti-inflationary stance 反通货膨胀立场 A<\JQ  
apparent deficit 表面赤字 `)qVF,Z}  
apparent financial solvency 表面偿债能力 _BFOc>0  
apparent partner 表面合伙人 $!5\E>y#  
application for personal assessment 个人入息课税申请书 0<PR+Iv*i  
application of fund 资金应用 lpRR&
  
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 x+]!m/  
appointed actuary 委任精算师 O$kq`'9  
appointed auditor 委任核数师；委任审计师 be e5  
appointed trustee 委任的受托人 Z4){ 7|~a  
appointer 委任人 ^m/14MN|  
apportioned pro rata 按比例分摊 ,-+"^ >  
apportionment 分配；分摊 7 Sa1;%R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 66#
"  
apportionment formula 分摊方程式 6{,HiY  
apportionment of estate duty 遗产税的分摊 kQaSbpNmH  
appraisal 估价；评估 ^1Xt]T`e  
appreciable growth 可观增长 &20P,8@  
appreciable impact 显着影响 ?<Y+peu  
appreciable increase 可观增长 p'sc0@}_O  
appreciation 增值；升值 }pa9%BQI  
appreciation against other currencies 相对其他货币升值 5/gDK+%4D(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;f,c't@w  
appreciation tax 增值税 ;.wX@  
appropriation 拨款；拨用；拨付 _SACqamo5s  
appropriation account 拨款帐目 -o+74=E8[?  
Appropriation Bill 拨款法案 kAM1TWbaVQ  
appropriation-in-aid system 补助拨款办法 YUQtMf9  
approved assets 核准资产 c9j*n;Q  
approved basket stock 认可一篮子证券 ](eN@Xi&@  
approved budget 核准预算 htm{!Z]s0  
approved charitable donation 认可慈善捐款 f'q 28lVf  
approved charitable institution 认可慈善机构 \([WH!7  
approved currency 核准货币；认可货币 W$qd/'%  
approved estimates 核准预算 tRw@U4=y  
approved estimates of expenditure 核准开支预算 `.#@@5e  
approved overseas insurer 核准海外保险人 6DL[aD  
approved overseas trust company 核准海外信托公司 $T<}y_nHl  
approved pooled investment fund 核准汇集投资基金 ?EU\}N J
 
approved provident fund scheme 认可公积金计划 ^). )  
approved provision 核准拨款 &x-TW,#Ks  
approved redeemable share 核准可赎回股份 {FN;'Uc  
approved regional stock 认可地区性证券 V@d)?T  
approved retirement scheme 认可退休金计划 =2y8CgLj  
approved subordinated loan 核准附属贷款 `]$?uQ  
arbitrage 套戥；套汇；套利 Px5t,5xT8  
arbitrageur 套戥者；套汇者 JaWv]@9*  
arbitrary amount 临时款项 m-T~fJ  
arrangement 措施；安排；协定 uhV0J97  
arrears 欠款 Px M!U!t  
arrears of pay 欠付薪酬 4$,,Ppn  
arrears of revenue 逾期未收税款；逾期未收的帐项 JK#vkCkyM  
articles of association 组织章程；组织细则；组织章程细则 m}$+Hdk+7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *QM~O'WhD  
ascertainment of profit 确定利润 JNWg|Qt  
"Asia Clear" “亚洲结算系统”