[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 FyleK+D?  
allotment notice 股份配售通知；配股通知 W;%$7&+0  
allotment of shares 股份分配 &h^E_]P  
allowable 可获宽免；免税的 S&(MR%".  
allowable business loss 可扣除的营业亏损 I!sh+e  
allowable expenses 可扣税的支出 &w15GO;4  
allowance 免税额；津贴；备抵；准备金 +I~
`Ob  
allowance for debts 债项的免税额 LB9D6,*t  
allowance for depreciation by wear and tear 耗损折旧免税额 rywui10x*  
allowance for funeral expenses 殡殓费的免税额 ]mIcK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _v=S4A#tF  
allowance for repairs and outgoings 修葺及支出方面的免税额 /bm2v;  
allowance to debtor 给债务人的津贴 2kukQj(n  
alteration of capital 资本更改 u}_,4J  
alternate trustee 候补受托人 24{Tl q3  
amalgamation 合并 8(d
Hn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |q|?y`X4/  
ambit of charges 征税范围；收费范围 _[%2QwAUj*  
amended valuation 经修订的估值 0PdeK'7  
American Commodities Exchange 美国商品交易所 j'L/eps?S  
American Express Bank Limited 美国运通银行 |w; hu]  
American Stock Exchange 美国证券交易所 G-7!|&  
amortization 摊销 l-^2
>K[  
amount due from banks 存放银行同业的款项 lL8
pIcQW  
amount due from banks abroad 存放海外银行同业的款项 L As#g||M  
amount due from holding companies 控股公司欠款 Nk JOD3>U  
amount due from local banks 存放本港银行同业的款项 HKB?G~  
amount due to banks 银行同业的存款 )ZZjuFQJ)  
amount due to banks abroad 海外银行同业的存款 yV"k:_O{  
amount due to holding companies 控股公司存款 srS2v\1:  
amount due to local banks 本港银行同业的存款 pg<m0g@W*;  
amount due to outport banks 外埠银行同业的存款 HpLCOY1-  
amount for note issue 发行纸币的款额 uX/K/4  
amount of bond 担保契据的款额 stxei 6  
amount of consideration 代价款额 # <?igtUO  
amount of contribution 供款数额 da[=d*I.  
amount of indebtedness 负债款额 h @kq>no  
amount of principal of the loan 贷款本金额 dw*PjIB9x  
amount of rates chargeable 应征差饷数额 DsJ ikg(J  
amount of share capital 股本额 "rl( %~Op  
amount of sums assured 承保款额 DtEvt+h  
amount of variation 变动幅度 ~Un+Zs%24  
amount of vote 拨款数额 D;1?IeS  
amount payable 应付款额 Ow"e3]}Mt  
amount receivable 应收款额 1>yh`Bp\=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Fal##6B  
analysis 分析 T6ihEb$C  
ancillary risk 附属风险 8n&Gn%DvX  
annual account 周年帐目；周年帐目报表；年度决算；年结 CJa`[;i0y  
annual accounting date 年结日期 {{:QtkN  
annual allowance 每年免税额；年积金；年度津贴；年津 %3%bRP  
annual balance 年度余额 /]1$Soo  
annual disposable income 每年可动用收入 9ZJn 8ki  
annual estimates 周年预算 -s3q(SH  
annual fee 年费 s7d4)A%  
annual general meeting 周年大会 ']bw37_U,  
annual growth rate 年增率；每年增长率 q"@>rU4  
annual long-term supplement 长期个案每年补助金 Q6 oM$qiM  
annual pensionable emolument 可供计算退休金的年薪 a Fh9B\n  
annual report 年报 QjlQsN!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #}p@+rkg2  
annual return 周年报表；周年申报表；每年报税表格 IgIM8"N  
Annual Return Rules 《周年报表规则》 mAM:Q*a'  
annual review of consumer prices 每年消费物价回顾 AAXlBY6Y-  
annual roll-forward basis 逐年延展方式 \V(w=  
annual salary 年薪 =?3b3PZn  
annual statement 年度报表；年度决算表 ?W 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 \:BixBU7  
annuitant 年金受益人 p 3, m),  
annuity 年金 T?g%I  
annuity contract 年金合约 Te6cw+6  
annuity on human life 人寿年金 5
r1u_8)'  
antecedent debt 先前的债项 {Mpx33  
ante-dated cheque 倒填日期支票 PyoIhe&ep  
anticipated expenditure 预期开支 h`n) b  
anticipated net profit 预期纯利 eKUP,y;[I  
anticipated revenue 预期收入 B"Ma<"HU  
anti-inflation measure 反通货膨胀措施 unF=";9H  
anti-inflationary stance 反通货膨胀立场 n\i~H  
apparent deficit 表面赤字 Cut7  
apparent financial solvency 表面偿债能力 [C#H _y(  
apparent partner 表面合伙人 29HyeLB@  
application for personal assessment 个人入息课税申请书  ;?G..,  
application of fund 资金应用 ( 5 BZZ  
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 _. &N@k  
appointed actuary 委任精算师 ,<(0T$o E[  
appointed auditor 委任核数师；委任审计师 \ z3>kvk  
appointed trustee 委任的受托人 8w$q
4fg0  
appointer 委任人 Xaw ~Hh)  
apportioned pro rata 按比例分摊 ^]NFr*'!  
apportionment 分配；分摊 4KX\'K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [gDl<6
a#4  
apportionment formula 分摊方程式 i7b^b>B|e  
apportionment of estate duty 遗产税的分摊 RsW
4 '5  
appraisal 估价；评估 TCR|wi] kW  
appreciable growth 可观增长 #F=!g?  
appreciable impact 显着影响 N(l  
appreciable increase 可观增长 ~f:"Q(f+  
appreciation 增值；升值 ._q}lWT  
appreciation against other currencies 相对其他货币升值 D0}r4eA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sOO_J!bblP  
appreciation tax 增值税 FEO/RMh  
appropriation 拨款；拨用；拨付 1)#dgsa  
appropriation account 拨款帐目 n52Q-6H  
Appropriation Bill 拨款法案 7Ucq(,\./  
appropriation-in-aid system 补助拨款办法 )A$xt)}P!{  
approved assets 核准资产 Z,oC
kv("n  
approved basket stock 认可一篮子证券 ZY|$[>X!  
approved budget 核准预算 Mi}.  
approved charitable donation 认可慈善捐款 (h|E@gRa  
approved charitable institution 认可慈善机构 \beYb0(+  
approved currency 核准货币；认可货币 7 Bym?   
approved estimates 核准预算 ||))gI`3a  
approved estimates of expenditure 核准开支预算 B|"-Ed  
approved overseas insurer 核准海外保险人 f28bBuv1?  
approved overseas trust company 核准海外信托公司 (]` rri*^  
approved pooled investment fund 核准汇集投资基金 N/zP!%L  
approved provident fund scheme 认可公积金计划 NM"5.   
approved provision 核准拨款 YrsE 88QqI  
approved redeemable share 核准可赎回股份 w$Z%RF'p  
approved regional stock 认可地区性证券 =gB8(1g8  
approved retirement scheme 认可退休金计划 "&/lF[q  
approved subordinated loan 核准附属贷款 [:zP]l.|  
arbitrage 套戥；套汇；套利 W9QVfe#s  
arbitrageur 套戥者；套汇者 B- D&1gO  
arbitrary amount 临时款项 :'FCeS9  
arrangement 措施；安排；协定 X"sJiFS  
arrears 欠款 z%1& t4$  
arrears of pay 欠付薪酬 4t-l@zFWb  
arrears of revenue 逾期未收税款；逾期未收的帐项 CFUn1^?0  
articles of association 组织章程；组织细则；组织章程细则 @*E=O|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F!fs W9  
ascertainment of profit 确定利润 x!6<7s  
"Asia Clear" “亚洲结算系统”