[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 KIyhvY~  
allotment notice 股份配售通知；配股通知 mlq+Z#9  
allotment of shares 股份分配  !t .  
allowable 可获宽免；免税的 >o=O^:/L  
allowable business loss 可扣除的营业亏损 }V20~ hi  
allowable expenses 可扣税的支出 x$:>W3?T=^  
allowance 免税额；津贴；备抵；准备金 4R 9lA  
allowance for debts 债项的免税额 * C/bf)w  
allowance for depreciation by wear and tear 耗损折旧免税额 {y5v"GR{YM  
allowance for funeral expenses 殡殓费的免税额 :<
t%Sf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  ,"MRA  
allowance for repairs and outgoings 修葺及支出方面的免税额 :{:R5d(_I  
allowance to debtor 给债务人的津贴 DhN{Y8'~  
alteration of capital 资本更改 tM&O<6Y  
alternate trustee 候补受托人 W6~aL\[  
amalgamation 合并 DRp h?V\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )uj:k*`)  
ambit of charges 征税范围；收费范围 PxuE(n V[  
amended valuation 经修订的估值 h(M_ K  
American Commodities Exchange 美国商品交易所 5k%GjT  
American Express Bank Limited 美国运通银行 v[k;R  
American Stock Exchange 美国证券交易所 c[p>*FnP  
amortization 摊销 YkOl@l$D  
amount due from banks 存放银行同业的款项 I},]Y~Y3  
amount due from banks abroad 存放海外银行同业的款项 vBP 5n  
amount due from holding companies 控股公司欠款 U +c?x2\  
amount due from local banks 存放本港银行同业的款项 y {&"g  
amount due to banks 银行同业的存款 r#8t@W  
amount due to banks abroad 海外银行同业的存款 6wIo95`  
amount due to holding companies 控股公司存款 }XOTK^YA  
amount due to local banks 本港银行同业的存款 ??\1eo2gB  
amount due to outport banks 外埠银行同业的存款 ;Jh=7w
x  
amount for note issue 发行纸币的款额 '?j[hhfB-  
amount of bond 担保契据的款额 NOC8h\s}(  
amount of consideration 代价款额 %Aqt0e  
amount of contribution 供款数额 `S `,H  
amount of indebtedness 负债款额 ElFiR;  
amount of principal of the loan 贷款本金额 y7f,]<%e_  
amount of rates chargeable 应征差饷数额 LS"_-4I}  
amount of share capital 股本额 Fe r&X  
amount of sums assured 承保款额 SRU}-  
amount of variation 变动幅度 Sw1z^`  
amount of vote 拨款数额 }s9eRmJs  
amount payable 应付款额 @2yoy&IO  
amount receivable 应收款额 fT]hpoJ
l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x9DG87P~+  
analysis 分析 v&7yqEm}B  
ancillary risk 附属风险 %S`ygc}|  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~__r-z  
annual accounting date 年结日期 /$EX-!ie
 
annual allowance 每年免税额；年积金；年度津贴；年津 O V"5:){  
annual balance 年度余额 I{/}pr>  
annual disposable income 每年可动用收入 M0jC:*D`"  
annual estimates 周年预算 JWh5gOXd  
annual fee 年费 u&M:w5EM  
annual general meeting 周年大会 =,MX%-2  
annual growth rate 年增率；每年增长率 Jw+k=>  
annual long-term supplement 长期个案每年补助金 1{fu  
annual pensionable emolument 可供计算退休金的年薪 g-C)y 06  
annual report 年报 4](jV}Hg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "dkDT7  
annual return 周年报表；周年申报表；每年报税表格 buj*L&  
Annual Return Rules 《周年报表规则》 0uZL*4A+C  
annual review of consumer prices 每年消费物价回顾 5WlBe c@  
annual roll-forward basis 逐年延展方式 h!~Qyb>W  
annual salary 年薪 MvCB|N"qy  
annual statement 年度报表；年度决算表 e(z'uA{!  
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 dmB _`R  
annuitant 年金受益人 q PveG1+25  
annuity 年金 TPBL|^3K  
annuity contract 年金合约 6"o,)e/z  
annuity on human life 人寿年金 Kggc9^ 7  
antecedent debt 先前的债项 oCxh[U@*D  
ante-dated cheque 倒填日期支票 G7qB
  
anticipated expenditure 预期开支 6

L/`  
anticipated net profit 预期纯利 o8RVmOXe  
anticipated revenue 预期收入 RJ+["[k  
anti-inflation measure 反通货膨胀措施 C:9a$  
anti-inflationary stance 反通货膨胀立场 ov 'g'1}  
apparent deficit 表面赤字 JK%Ua
Eut=  
apparent financial solvency 表面偿债能力 +|w%}/N  
apparent partner 表面合伙人 J<vVsz+7:  
application for personal assessment 个人入息课税申请书 ZRy'lW  
application of fund 资金应用 Ya*<me>`  
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 |34M.YjA  
appointed actuary 委任精算师 #5%\~f  
appointed auditor 委任核数师；委任审计师 {W' 9k  
appointed trustee 委任的受托人 { qJ(55  
appointer 委任人 {<P{
uH\l  
apportioned pro rata 按比例分摊 IaHu$` v  
apportionment 分配；分摊 (i.7\$4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Hob n{E  
apportionment formula 分摊方程式 -V F*h.'  
apportionment of estate duty 遗产税的分摊 %wQE lkB  
appraisal 估价；评估 PAy/"R9DT-  
appreciable growth 可观增长 />X"'G  
appreciable impact 显着影响 )*`cJ_t  
appreciable increase 可观增长 KsDovy<  
appreciation 增值；升值 lzbAx  
appreciation against other currencies 相对其他货币升值 H/^t]bg,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(:|rCZC  
appreciation tax 增值税 >(\Z-I&YQ  
appropriation 拨款；拨用；拨付 x4N*P  
appropriation account 拨款帐目 V|hr9  
Appropriation Bill 拨款法案 haSC[[o=  
appropriation-in-aid system 补助拨款办法 }Y&|v q  
approved assets 核准资产 4(%LG)a4S  
approved basket stock 认可一篮子证券 BCI[jfd7  
approved budget 核准预算 U3^3nL-M9  
approved charitable donation 认可慈善捐款 B1k;!@@14  
approved charitable institution 认可慈善机构 ukDaX  
approved currency 核准货币；认可货币 hRI?>an  
approved estimates 核准预算 :\"V5   
approved estimates of expenditure 核准开支预算 ?3yrX_Qm{  
approved overseas insurer 核准海外保险人 l Zz%W8"  
approved overseas trust company 核准海外信托公司 M\D25=(  
approved pooled investment fund 核准汇集投资基金 F T$x#>  
approved provident fund scheme 认可公积金计划 :soR7oHZ  
approved provision 核准拨款 18WJ*q7:  
approved redeemable share 核准可赎回股份 O gtrp)x9  
approved regional stock 认可地区性证券 )1E#'v12"  
approved retirement scheme 认可退休金计划 H{,qw%.|KA  
approved subordinated loan 核准附属贷款 3{{Ew}kZm  
arbitrage 套戥；套汇；套利 [;pL15-}4  
arbitrageur 套戥者；套汇者 %
hVI*p3  
arbitrary amount 临时款项 Xk9 8%gv  
arrangement 措施；安排；协定 ZkqZO#nq C  
arrears 欠款 pnp)- a*7  
arrears of pay 欠付薪酬 o#QS: '|  
arrears of revenue 逾期未收税款；逾期未收的帐项 l&_PsnU  
articles of association 组织章程；组织细则；组织章程细则 h1+y.4   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #By~gcN  
ascertainment of profit 确定利润 ho%G  
"Asia Clear" “亚洲结算系统”