[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 )vq}$W!:9  
allotment notice 股份配售通知；配股通知 x9F*$G  
allotment of shares 股份分配 Vb?wwx7=  
allowable 可获宽免；免税的 |\Gkhi>;  
allowable business loss 可扣除的营业亏损 B4un6-<i  
allowable expenses 可扣税的支出 RK@K>)"f  
allowance 免税额；津贴；备抵；准备金 =A5i84y.2u  
allowance for debts 债项的免税额 imADjBR]  
allowance for depreciation by wear and tear 耗损折旧免税额 $E[O}+L$#  
allowance for funeral expenses 殡殓费的免税额 I0l3"5X a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =eY  
allowance for repairs and outgoings 修葺及支出方面的免税额 Pm P&Qje7  
allowance to debtor 给债务人的津贴 5
dv|NLl  
alteration of capital 资本更改 ]iTP5~8U
 
alternate trustee 候补受托人 hD#Mhy5h  
amalgamation 合并 kDJYEI9j>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )r
"R  
ambit of charges 征税范围；收费范围 c k[uvH   
amended valuation 经修订的估值 1g=T"O&=  
American Commodities Exchange 美国商品交易所 }{:Jj/d p  
American Express Bank Limited 美国运通银行 L2Cb/!z`c  
American Stock Exchange 美国证券交易所 rui
8x4c  
amortization 摊销 Ox ,Rk  
amount due from banks 存放银行同业的款项 L"0dB.  
amount due from banks abroad 存放海外银行同业的款项 A PSkW9H  
amount due from holding companies 控股公司欠款 GF@`~im  
amount due from local banks 存放本港银行同业的款项 ,MHK|8!  
amount due to banks 银行同业的存款 a:P+HU:  
amount due to banks abroad 海外银行同业的存款 i=^6nwD&  
amount due to holding companies 控股公司存款 D+AkV|  
amount due to local banks 本港银行同业的存款 M%jR`qVFg.  
amount due to outport banks 外埠银行同业的存款 z
*VK{O)o  
amount for note issue 发行纸币的款额 lw8t#_P  
amount of bond 担保契据的款额 @sa_/LH!K  
amount of consideration 代价款额 xTG5VBv  
amount of contribution 供款数额 BV<_1WT}  
amount of indebtedness 负债款额 7lYf+&JZ  
amount of principal of the loan 贷款本金额  ~9YEb  
amount of rates chargeable 应征差饷数额 2 .Xx)(>  
amount of share capital 股本额 ~Q^.7.-T  
amount of sums assured 承保款额 "&qAV'U
 
amount of variation 变动幅度 9Pvv6WyKy  
amount of vote 拨款数额 bOYM-\ {y  
amount payable 应付款额 nCV 7(ldmH  
amount receivable 应收款额 `+."X1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ENA"T-p  
analysis 分析 _TdH6[9  
ancillary risk 附属风险 uCt?(E>  
annual account 周年帐目；周年帐目报表；年度决算；年结 9h+TO_T@F  
annual accounting date 年结日期 BC#`S&R  
annual allowance 每年免税额；年积金；年度津贴；年津 J10/pS  
annual balance 年度余额 /V/)A\g  
annual disposable income 每年可动用收入 t\:=|t,  
annual estimates 周年预算 z2R?GQ5 A  
annual fee 年费 v!DU ewz  
annual general meeting 周年大会 ME>Sh~C\  
annual growth rate 年增率；每年增长率 4QC_zyTE  
annual long-term supplement 长期个案每年补助金 #$ka.Pj  
annual pensionable emolument 可供计算退休金的年薪 jc32s}/H  
annual report 年报 .LM|@OeaD!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [g@Uc  
annual return 周年报表；周年申报表；每年报税表格 a_VWgPVdDS  
Annual Return Rules 《周年报表规则》 lwG)&qyVd  
annual review of consumer prices 每年消费物价回顾 TrgKl2xfx  
annual roll-forward basis 逐年延展方式 4K~>  
annual salary 年薪 iu 0'[  
annual statement 年度报表；年度决算表 _iA oNT!  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 B$OV^iwxK  
annuitant 年金受益人 o=zl{tZV  
annuity 年金 Jz0AYiCq  
annuity contract 年金合约 /Aw@26  
annuity on human life 人寿年金 H7drDw  
antecedent debt 先前的债项 %"#ydOy  
ante-dated cheque 倒填日期支票 L* rCUv`  
anticipated expenditure 预期开支 ^VnnYtCRz  
anticipated net profit 预期纯利 b"Nd8f[  
anticipated revenue 预期收入 >,Zn~8&Z  
anti-inflation measure 反通货膨胀措施 Wj)v,v2&  
anti-inflationary stance 反通货膨胀立场 #l*w=D?  
apparent deficit 表面赤字 D#,A_GA{A  
apparent financial solvency 表面偿债能力 8B "^}y\0  
apparent partner 表面合伙人 WK0IagYw  
application for personal assessment 个人入息课税申请书 :"nh76xg<  
application of fund 资金应用 ;i [;%  
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 wrJ"(:VZ  
appointed actuary 委任精算师 }0/l48G  
appointed auditor 委任核数师；委任审计师 Ai:,cY5%  
appointed trustee 委任的受托人 A&c
euu  
appointer 委任人 iTT7<x  
apportioned pro rata 按比例分摊 1(i%nX<U  
apportionment 分配；分摊 8X? EB6=c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 roi,?B_8  
apportionment formula 分摊方程式 AYs
HA w  
apportionment of estate duty 遗产税的分摊 >%N,F`^3  
appraisal 估价；评估 X-CoC   
appreciable growth 可观增长 YoK )fh$  
appreciable impact 显着影响 pFBK'NE  
appreciable increase 可观增长 lQRtsmZ0  
appreciation 增值；升值 %n,_^voE  
appreciation against other currencies 相对其他货币升值 V~-tp ^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3_&s'sG5  
appreciation tax 增值税 5]kv1nQ  
appropriation 拨款；拨用；拨付 p9MJa[}V  
appropriation account 拨款帐目 U9\w)D|+eE  
Appropriation Bill 拨款法案 ZBQ@S  
appropriation-in-aid system 补助拨款办法 soLmr's  
approved assets 核准资产 ?5%o-hB|  
approved basket stock 认可一篮子证券 kf95)iLo  
approved budget 核准预算 |v#rSVx  
approved charitable donation 认可慈善捐款 oe=1[9T"  
approved charitable institution 认可慈善机构 @'P
ay)P  
approved currency 核准货币；认可货币 M D&7k,!  
approved estimates 核准预算 #B!M,TWf9s  
approved estimates of expenditure 核准开支预算 >I;.q|T  
approved overseas insurer 核准海外保险人 aM_O0Rn==  
approved overseas trust company 核准海外信托公司 2 P=~6(  
approved pooled investment fund 核准汇集投资基金 xbCQ^W2YU|  
approved provident fund scheme 认可公积金计划 g^jTdrW/s  
approved provision 核准拨款 >oi?a
D%  
approved redeemable share 核准可赎回股份 G2sj<F=AV  
approved regional stock 认可地区性证券 ^oE#; aS  
approved retirement scheme 认可退休金计划 d+ [2Sm(7  
approved subordinated loan 核准附属贷款 $:A80(#+  
arbitrage 套戥；套汇；套利 7^d7:1M  
arbitrageur 套戥者；套汇者 e)XnS'  
arbitrary amount 临时款项 [e{W:7uFV  
arrangement 措施；安排；协定 B)P]C5KRD  
arrears 欠款 N&$ ,uhmO  
arrears of pay 欠付薪酬 +A$>F@u  
arrears of revenue 逾期未收税款；逾期未收的帐项 .F$cR^i5u  
articles of association 组织章程；组织细则；组织章程细则 lO0}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r'o378]=  
ascertainment of profit 确定利润 Pj!f^MN  
"Asia Clear" “亚洲结算系统”