[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 (jM0YtrD  
allotment notice 股份配售通知；配股通知 *|fF;-#v  
allotment of shares 股份分配 |`5IP8Z  
allowable 可获宽免；免税的 vwU1}H  
allowable business loss 可扣除的营业亏损 t;e&[eg  
allowable expenses 可扣税的支出 t<!;shH,s  
allowance 免税额；津贴；备抵；准备金 mLX/xM/T?/  
allowance for debts 债项的免税额 !*N9PUM  
allowance for depreciation by wear and tear 耗损折旧免税额 l#'V SFm&  
allowance for funeral expenses 殡殓费的免税额 M3pE$KT0x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wGc7  
allowance for repairs and outgoings 修葺及支出方面的免税额 }Y~Dk]*  
allowance to debtor 给债务人的津贴 Hc)z:x;Sj  
alteration of capital 资本更改 %;,fI'M  
alternate trustee 候补受托人 2?JV "O=  
amalgamation 合并 6p9fq3~7Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zw/AZLS  
ambit of charges 征税范围；收费范围 .-KI,IU
 
amended valuation 经修订的估值 P!eo#b^S  
American Commodities Exchange 美国商品交易所 HL38iXQ( 3  
American Express Bank Limited 美国运通银行 <+roY"  
American Stock Exchange 美国证券交易所 JE?rp1.  
amortization 摊销 8QrpNSj4  
amount due from banks 存放银行同业的款项 52 w@.]  
amount due from banks abroad 存放海外银行同业的款项 s^wm2/Yw  
amount due from holding companies 控股公司欠款 O$,Fga  
amount due from local banks 存放本港银行同业的款项 Yj/afn(Jt  
amount due to banks 银行同业的存款 gq7tSkH@  
amount due to banks abroad 海外银行同业的存款 .uuhoqG0  
amount due to holding companies 控股公司存款 4ax{Chn  
amount due to local banks 本港银行同业的存款 ?[ xgt)  
amount due to outport banks 外埠银行同业的存款 !6!)H8rX  
amount for note issue 发行纸币的款额 /Z:
j:l  
amount of bond 担保契据的款额 z5
E%*]  
amount of consideration 代价款额 5R7x%3@L  
amount of contribution 供款数额 X0lPRk53(  
amount of indebtedness 负债款额 p['RV  
amount of principal of the loan 贷款本金额 *]$B 9zVs!  
amount of rates chargeable 应征差饷数额 i\i%WiRl  
amount of share capital 股本额 cb}"giXQTB  
amount of sums assured 承保款额 "rv~I_zl  
amount of variation 变动幅度 n|(lPbD  
amount of vote 拨款数额 X?5{2ulrI  
amount payable 应付款额 Ar`+x5  
amount receivable 应收款额 9`tK9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H+v&4}f  
analysis 分析 NJUKH1lIhR  
ancillary risk 附属风险 9LDv?kYr  
annual account 周年帐目；周年帐目报表；年度决算；年结 ov6xa*'a  
annual accounting date 年结日期 5'AP:3Gf"  
annual allowance 每年免税额；年积金；年度津贴；年津 x/*lNG/  
annual balance 年度余额 pRd.KY -<  
annual disposable income 每年可动用收入 {w@qFE'b  
annual estimates 周年预算 LOh2eZ"
n  
annual fee 年费 ARKM[]  
annual general meeting 周年大会 1Cr&6't  
annual growth rate 年增率；每年增长率 po| Ux`u  
annual long-term supplement 长期个案每年补助金 !nvwRQ  
annual pensionable emolument 可供计算退休金的年薪 |5&+VI  
annual report 年报 st-{xC#N#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kpm;ohd  
annual return 周年报表；周年申报表；每年报税表格 ]; w 2YR  
Annual Return Rules 《周年报表规则》 U0x A~5B  
annual review of consumer prices 每年消费物价回顾 u#0snw~)/  
annual roll-forward basis 逐年延展方式 ]G/m,Zv*:  
annual salary 年薪 V=O52?8  
annual statement 年度报表；年度决算表 ~iL^KeAp   
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 O)'CU1vMb  
annuitant 年金受益人 TZn 15-O  
annuity 年金 %w;qu1j  
annuity contract 年金合约 @@65t'3S  
annuity on human life 人寿年金 @!8aZB3odt  
antecedent debt 先前的债项
%yRXOt2(  
ante-dated cheque 倒填日期支票 LrB 0x>  
anticipated expenditure 预期开支 8=8hbdy;  
anticipated net profit 预期纯利 kf, &t   
anticipated revenue 预期收入 vObZ|>.J~O  
anti-inflation measure 反通货膨胀措施 D6"=2XR4n  
anti-inflationary stance 反通货膨胀立场 ?uWUs )9  
apparent deficit 表面赤字 1"h"(dA  
apparent financial solvency 表面偿债能力 cgnNO&  
apparent partner 表面合伙人 6u[fCGi%  
application for personal assessment 个人入息课税申请书 w"hd_8cO  
application of fund 资金应用 a mBg<P`'_  
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  ?CpVA  
appointed actuary 委任精算师 Aoe\\'O|V  
appointed auditor 委任核数师；委任审计师 kiTC)S=])  
appointed trustee 委任的受托人 ?nU<cxh  
appointer 委任人 .u-a+ac<  
apportioned pro rata 按比例分摊 tl#sCf!c  
apportionment 分配；分摊 c*bvZC^6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 XT7m3M  
apportionment formula 分摊方程式 '{&Q&3J_  
apportionment of estate duty 遗产税的分摊 ?Ga8.0Z~KT  
appraisal 估价；评估 eqx }]#  
appreciable growth 可观增长  RD$:.  
appreciable impact 显着影响 .#[
9q-  
appreciable increase 可观增长 HDj6E"  
appreciation 增值；升值 hnj\|6L  
appreciation against other currencies 相对其他货币升值 H$![]Ujq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X8C7d6ca  
appreciation tax 增值税 XwH>F7HPe  
appropriation 拨款；拨用；拨付 Kz HYh  
appropriation account 拨款帐目 HDe\Oty_  
Appropriation Bill 拨款法案 fzsy<Vl",  
appropriation-in-aid system 补助拨款办法 /jv/qk3i  
approved assets 核准资产 C}huU  
approved basket stock 认可一篮子证券 4 cjfn'x  
approved budget 核准预算 ,H=k5WA4m  
approved charitable donation 认可慈善捐款 N' hT
  
approved charitable institution 认可慈善机构 }b_Ob  
approved currency 核准货币；认可货币 \}Q=q$
)  
approved estimates 核准预算 _w^,j"  
approved estimates of expenditure 核准开支预算 n0( Q/  
approved overseas insurer 核准海外保险人 \&"C  
approved overseas trust company 核准海外信托公司 cu!%aM,/<-  
approved pooled investment fund 核准汇集投资基金 ?f?5Kye  
approved provident fund scheme 认可公积金计划 ^<I(  
approved provision 核准拨款 7|,L{~  
approved redeemable share 核准可赎回股份 =oAS(7o  
approved regional stock 认可地区性证券 #GzALF97  
approved retirement scheme 认可退休金计划 `TBXJ(Y  
approved subordinated loan 核准附属贷款 <PLAAh8  
arbitrage 套戥；套汇；套利 8Qvs\TY  
arbitrageur 套戥者；套汇者 %>+uEjbT  
arbitrary amount 临时款项 X%Ok ">  
arrangement 措施；安排；协定 PK|-2R"M
  
arrears 欠款 0|&@)`  
arrears of pay 欠付薪酬 =?5)M_6)  
arrears of revenue 逾期未收税款；逾期未收的帐项 =2\2Sp  
articles of association 组织章程；组织细则；组织章程细则 JP#S/kJ%3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |{9<%Ok4P  
ascertainment of profit 确定利润 S<Dbv?  
"Asia Clear" “亚洲结算系统”