[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 9;s:Bo  
allotment notice 股份配售通知；配股通知 i r
MZLc6  
allotment of shares 股份分配 O[f*!  
allowable 可获宽免；免税的 p+U}oC  
allowable business loss 可扣除的营业亏损 +8 5]]}I  
allowable expenses 可扣税的支出 v!?b
EM3D  
allowance 免税额；津贴；备抵；准备金 \|nF55W [  
allowance for debts 债项的免税额 f>o hu^bd  
allowance for depreciation by wear and tear 耗损折旧免税额 tWQ_.,ld  
allowance for funeral expenses 殡殓费的免税额 8RWfv}:X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6H67$?jMyJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 qEr2Y/:i"  
allowance to debtor 给债务人的津贴 kA?a}  
alteration of capital 资本更改 |n=m{JX\m  
alternate trustee 候补受托人 '/U[ ui0{  
amalgamation 合并 9tsI1]1[m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8 $0D-z  
ambit of charges 征税范围；收费范围 M>dP 1  
amended valuation 经修订的估值 V%'`nJ!  
American Commodities Exchange 美国商品交易所 Qk<W(  
American Express Bank Limited 美国运通银行 Kdk0#+xtP  
American Stock Exchange 美国证券交易所 {8UYu2t  
amortization 摊销 &=H{ 36i@  
amount due from banks 存放银行同业的款项 $A"kHS7T  
amount due from banks abroad 存放海外银行同业的款项 !TY9\8JzV  
amount due from holding companies 控股公司欠款 F<
q'ivj:w  
amount due from local banks 存放本港银行同业的款项 TjxZ-qw<  
amount due to banks 银行同业的存款 GVk&n"9kp  
amount due to banks abroad 海外银行同业的存款 24PE t%2  
amount due to holding companies 控股公司存款
3TqC.S5+  
amount due to local banks 本港银行同业的存款 LnIln[g:  
amount due to outport banks 外埠银行同业的存款 py.lGywb_  
amount for note issue 发行纸币的款额 ;]zV ?9  
amount of bond 担保契据的款额 D-e0q)RSU  
amount of consideration 代价款额 zbK=yOIOd  
amount of contribution 供款数额 |m7
U^  
amount of indebtedness 负债款额 ^%|,G:r  
amount of principal of the loan 贷款本金额 GZ0? C2\  
amount of rates chargeable 应征差饷数额 }S51yDVG_  
amount of share capital 股本额 /ylO["<Q  
amount of sums assured 承保款额 @5N^^B  
amount of variation 变动幅度 D7|[:``  
amount of vote 拨款数额 <+UEM~)  
amount payable 应付款额 GL$!JKWp  
amount receivable 应收款额 ehk5U,d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B.CUk.   
analysis 分析 lo*OmAF  
ancillary risk 附属风险 S9 R(;  
annual account 周年帐目；周年帐目报表；年度决算；年结 |D+"+w/
 
annual accounting date 年结日期 I Y%M5
(&Q  
annual allowance 每年免税额；年积金；年度津贴；年津 Qb< i,`SN  
annual balance 年度余额 aTS\NpK&  
annual disposable income 每年可动用收入 wqB{cr}!  
annual estimates 周年预算 "s!!\/^9C  
annual fee 年费 Fb=(FQ2Y?  
annual general meeting 周年大会 stuj,8  
annual growth rate 年增率；每年增长率 [xzgk[>5  
annual long-term supplement 长期个案每年补助金 MyB&mC7Es  
annual pensionable emolument 可供计算退休金的年薪 :8b{|}aYV  
annual report 年报 C(zgBk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #\s*>Z  
annual return 周年报表；周年申报表；每年报税表格 /ivcqVu]  
Annual Return Rules 《周年报表规则》 nMXk1`|/)x  
annual review of consumer prices 每年消费物价回顾 k7JE{(Ok  
annual roll-forward basis 逐年延展方式 O O?e8OU  
annual salary 年薪 [8|Y2Z\N
 
annual statement 年度报表；年度决算表 %B?@le+%  
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 u3 k%  
annuitant 年金受益人 O ]o7  
annuity 年金 ]&6# {I-  
annuity contract 年金合约 _5TSI'@.4  
annuity on human life 人寿年金  ]D ?//  
antecedent debt 先前的债项 n^aSio6  
ante-dated cheque 倒填日期支票 /(I V+  
anticipated expenditure 预期开支 0_'(w;!wq:  
anticipated net profit 预期纯利 F5UvD[i  
anticipated revenue 预期收入 d: D`rpcC  
anti-inflation measure 反通货膨胀措施  gGF]Dq  
anti-inflationary stance 反通货膨胀立场 <T]% Gg8  
apparent deficit 表面赤字 YXCltM E  
apparent financial solvency 表面偿债能力 2gM=vaiH=  
apparent partner 表面合伙人 p}q27<O*/  
application for personal assessment 个人入息课税申请书 {!!
df.h  
application of fund 资金应用 D4,kGU@  
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 K$v SdpC  
appointed actuary 委任精算师 e_'/4 n  
appointed auditor 委任核数师；委任审计师 3ARvSz@5  
appointed trustee 委任的受托人 6v8HR}iK  
appointer 委任人 J{>9ctN  
apportioned pro rata 按比例分摊 Mx9#YJ?t~  
apportionment 分配；分摊 DUH\/<^g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tGt/=~n9  
apportionment formula 分摊方程式 9/A$ 3#wF  
apportionment of estate duty 遗产税的分摊 _)|_KQQu  
appraisal 估价；评估 ycYT1Sg8  
appreciable growth 可观增长 PP
oQNW  
appreciable impact 显着影响 \H<gKZquR  
appreciable increase 可观增长 W\]bh'(  
appreciation 增值；升值 dRwOt  
appreciation against other currencies 相对其他货币升值 ZEY="pf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !ieMhJ5r  
appreciation tax 增值税 N>h/!# ZC  
appropriation 拨款；拨用；拨付 #yNSQd  
appropriation account 拨款帐目 z4t.-9(C  
Appropriation Bill 拨款法案 x_za R}WI  
appropriation-in-aid system 补助拨款办法 &gF*p
 
approved assets 核准资产 s5/5>a V  
approved basket stock 认可一篮子证券 PJd7t%m;  
approved budget 核准预算 y?=W  
approved charitable donation 认可慈善捐款 bVfFhfh*  
approved charitable institution 认可慈善机构 V11(EZJ/j  
approved currency 核准货币；认可货币 ;]*V6!6RR  
approved estimates 核准预算 &UzeNL"]  
approved estimates of expenditure 核准开支预算 U-RR>j  
approved overseas insurer 核准海外保险人 8yW8F26  
approved overseas trust company 核准海外信托公司 qHwHP  1  
approved pooled investment fund 核准汇集投资基金 ]5(T{  
approved provident fund scheme 认可公积金计划 Ah^0FU%!g  
approved provision 核准拨款 feJz X*u  
approved redeemable share 核准可赎回股份 %v}SJEXFp  
approved regional stock 认可地区性证券 )m8ve)l  
approved retirement scheme 认可退休金计划 5ggmS<=  
approved subordinated loan 核准附属贷款 Q`?+w+y7  
arbitrage 套戥；套汇；套利 qY,z,oAF  
arbitrageur 套戥者；套汇者 sk'<K5~  
arbitrary amount 临时款项 #h,7dz.d  
arrangement 措施；安排；协定 j ^4KczJl  
arrears 欠款 'Cki"4
%<  
arrears of pay 欠付薪酬 j@chSk"K  
arrears of revenue 逾期未收税款；逾期未收的帐项 JFOto,6L:  
articles of association 组织章程；组织细则；组织章程细则 ,m4M39MWJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0*e)_l!  
ascertainment of profit 确定利润 ^b{-y  
"Asia Clear" “亚洲结算系统”