[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 ( [m[<  
allotment notice 股份配售通知；配股通知 e[AwR?=  
allotment of shares 股份分配 KOM]7%ys1H  
allowable 可获宽免；免税的 #X?#v7i",D  
allowable business loss 可扣除的营业亏损 TScI_8c>  
allowable expenses 可扣税的支出 4+j:]poYG{  
allowance 免税额；津贴；备抵；准备金 ;]+p>p-#  
allowance for debts 债项的免税额 <.qhW^>X  
allowance for depreciation by wear and tear 耗损折旧免税额 {s/u[T_D2  
allowance for funeral expenses 殡殓费的免税额 `lA[-x~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,Xt!dT-  
allowance for repairs and outgoings 修葺及支出方面的免税额 c (Gl3^  
allowance to debtor 给债务人的津贴 b`Agb<x"  
alteration of capital 资本更改 Y;[#~3CA  
alternate trustee 候补受托人 V)g{ Ew]:  
amalgamation 合并 KeiPo KhZi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %SSBXWP  
ambit of charges 征税范围；收费范围 4RY vI!
 
amended valuation 经修订的估值 eED@Z/~
6  
American Commodities Exchange 美国商品交易所 |w7D&p$  
American Express Bank Limited 美国运通银行 wX!>& Gc.  
American Stock Exchange 美国证券交易所 +f- E8q  
amortization 摊销 Sx^4Y\\  
amount due from banks 存放银行同业的款项 '5BM*4,:O  
amount due from banks abroad 存放海外银行同业的款项 =
u^{Jvl[  
amount due from holding companies 控股公司欠款 WOaj_o  
amount due from local banks 存放本港银行同业的款项 +zup+=0e  
amount due to banks 银行同业的存款 37M?m$BL  
amount due to banks abroad 海外银行同业的存款 jLLZZPBK  
amount due to holding companies 控股公司存款 kbF+aS  
amount due to local banks 本港银行同业的存款 MH8Selnv  
amount due to outport banks 外埠银行同业的存款 [C TR8  
amount for note issue 发行纸币的款额 4$=ATa;x-  
amount of bond 担保契据的款额 iB=v >8l%  
amount of consideration 代价款额 A_
vf3 *q  
amount of contribution 供款数额 DoYzTSWx  
amount of indebtedness 负债款额 XK 09x1r  
amount of principal of the loan 贷款本金额 -P5M(Rt  
amount of rates chargeable 应征差饷数额 eGJ}';O,g  
amount of share capital 股本额 Q:4euhz*  
amount of sums assured 承保款额 ~wdKO7fs  
amount of variation 变动幅度 O]nZr  
amount of vote 拨款数额 Z$'483<  
amount payable 应付款额 )(&WhZc Z  
amount receivable 应收款额 IT~pp_6g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pd1V8PZSG  
analysis 分析 "ccP,#Y  
ancillary risk 附属风险 STxreW1  
annual account 周年帐目；周年帐目报表；年度决算；年结 s{]2~Z^2od  
annual accounting date 年结日期 iA[WDB\|0  
annual allowance 每年免税额；年积金；年度津贴；年津 oy)'w b~  
annual balance 年度余额 [qEd`8V(  
annual disposable income 每年可动用收入 QNzx(IV@  
annual estimates 周年预算 <&$:$_ah  
annual fee 年费 Nhm)bdv]  
annual general meeting 周年大会 B
Vt)~HZ  
annual growth rate 年增率；每年增长率 Dm.tYG
 
annual long-term supplement 长期个案每年补助金 'n)]"G|  
annual pensionable emolument 可供计算退休金的年薪 jcT  
annual report 年报 6*:m
c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X!w&ib-  
annual return 周年报表；周年申报表；每年报税表格 07?|"c.  
Annual Return Rules 《周年报表规则》 @6roW\'$  
annual review of consumer prices 每年消费物价回顾 = +=k(*  
annual roll-forward basis 逐年延展方式 v^;%Fz_Dr  
annual salary 年薪 B[I a8t  
annual statement 年度报表；年度决算表 X~Y
j#@  
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 ,X2CV INb}  
annuitant 年金受益人 v_zVhEtY  
annuity 年金 EZ.|6oug\  
annuity contract 年金合约 > $#v\8  
annuity on human life 人寿年金 9Fkzt=(E~  
antecedent debt 先前的债项 }gr6na
z  
ante-dated cheque 倒填日期支票 Ak\w)!?s  
anticipated expenditure 预期开支 h xCt[G@  
anticipated net profit 预期纯利 o y'GAc/  
anticipated revenue 预期收入 q i27:oJ  
anti-inflation measure 反通货膨胀措施 \2K_"5  
anti-inflationary stance 反通货膨胀立场 ;U^7]JO;  
apparent deficit 表面赤字 zoU-*Rs6  
apparent financial solvency 表面偿债能力 ,/qS1W(  
apparent partner 表面合伙人 i8tH0w/(M  
application for personal assessment 个人入息课税申请书 c-2##Pf_8O  
application of fund 资金应用 iA^GA8dn  
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 Zu$30&U  
appointed actuary 委任精算师 UUlrfur~  
appointed auditor 委任核数师；委任审计师 *)2&gQ&%+  
appointed trustee 委任的受托人 YMSA[hm  
appointer 委任人 uH6QK\  
apportioned pro rata 按比例分摊 +])St3h  
apportionment 分配；分摊 k3/V$*i,1b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^h:%%\2  
apportionment formula 分摊方程式 6uU2+I  
apportionment of estate duty 遗产税的分摊 tyH*epanw  
appraisal 估价；评估 #Zm%U_$<  
appreciable growth 可观增长 `qjiC>9  
appreciable impact 显着影响 nEZoF  
appreciable increase 可观增长 #^>5,
M2  
appreciation 增值；升值 V=@M!;'<  
appreciation against other currencies 相对其他货币升值 nI-^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fh1rmet&Ts  
appreciation tax 增值税 wuv2bd )+  
appropriation 拨款；拨用；拨付 (mOUbO8  
appropriation account 拨款帐目 Z?vbe}pUM  
Appropriation Bill 拨款法案 R9/(z\'}  
appropriation-in-aid system 补助拨款办法 O=HT3gp&  
approved assets 核准资产 Z"# /,?|3@  
approved basket stock 认可一篮子证券 N*C"+2  
approved budget 核准预算 \s.c.c*eh;  
approved charitable donation 认可慈善捐款 BtyBZ8P;e  
approved charitable institution 认可慈善机构  SLa\F  
approved currency 核准货币；认可货币 @y (9LSs  
approved estimates 核准预算 O~r.sJ}  
approved estimates of expenditure 核准开支预算 J&xH"U  
approved overseas insurer 核准海外保险人 2VNMz[W'  
approved overseas trust company 核准海外信托公司 \&&jzU2  
approved pooled investment fund 核准汇集投资基金 nJ.<yrzi  
approved provident fund scheme 认可公积金计划 | 'SqG}h  
approved provision 核准拨款 fR=B/`  
approved redeemable share 核准可赎回股份 8( ^;h2O!  
approved regional stock 认可地区性证券 F
M c9oyU~  
approved retirement scheme 认可退休金计划 `dH[&=S  
approved subordinated loan 核准附属贷款 8?lp:kM  
arbitrage 套戥；套汇；套利 !,#42TY*X  
arbitrageur 套戥者；套汇者 5z8!Nmb /  
arbitrary amount 临时款项 PQmgv&!DP  
arrangement 措施；安排；协定 7>g^OE f  
arrears 欠款 p &nIUx"  
arrears of pay 欠付薪酬 6$}hb|j  
arrears of revenue 逾期未收税款；逾期未收的帐项 >-s\$8En'  
articles of association 组织章程；组织细则；组织章程细则 Ie#LZti  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MLL4nkO,`  
ascertainment of profit 确定利润 tFvc~zz9  
"Asia Clear" “亚洲结算系统”