[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 J1c& "Oh  
allotment notice 股份配售通知；配股通知 [c KI
0  
allotment of shares 股份分配 lE2wkY9^/  
allowable 可获宽免；免税的 ~ ];6hxv  
allowable business loss 可扣除的营业亏损 jnU*l\,  
allowable expenses 可扣税的支出 iZkW+5
(  
allowance 免税额；津贴；备抵；准备金 .Kh(F6 s  
allowance for debts 债项的免税额 "zeJ4f  
allowance for depreciation by wear and tear 耗损折旧免税额 WD H[kJ  
allowance for funeral expenses 殡殓费的免税额 sS1J.R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -u3SsU)_%N  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^qId]s  
allowance to debtor 给债务人的津贴 q~g&hR}K  
alteration of capital 资本更改 GmmT'3Q  
alternate trustee 候补受托人 P/gb+V=g!  
amalgamation 合并 @]ptY*   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lU50.7<08  
ambit of charges 征税范围；收费范围 gGiV1jN_  
amended valuation 经修订的估值 7QOC]:r  
American Commodities Exchange 美国商品交易所 P^_d$  
American Express Bank Limited 美国运通银行 Z:B Y*#B  
American Stock Exchange 美国证券交易所 4|@FO}rK[l  
amortization 摊销 -MHX1`P:Sn  
amount due from banks 存放银行同业的款项 ]=86[A-2N  
amount due from banks abroad 存放海外银行同业的款项 21/a3Mlx#  
amount due from holding companies 控股公司欠款 MMxoKL  
amount due from local banks 存放本港银行同业的款项 [Tb3z:UUvf  
amount due to banks 银行同业的存款 &6|^~(P ?  
amount due to banks abroad 海外银行同业的存款 h@>rjeY@  
amount due to holding companies 控股公司存款 *p#YK|  
amount due to local banks 本港银行同业的存款 8| jX ~f  
amount due to outport banks 外埠银行同业的存款 ".Deu|>  
amount for note issue 发行纸币的款额 eFXi )tl  
amount of bond 担保契据的款额 e/HX,sf_g  
amount of consideration 代价款额 /P8eI3R  
amount of contribution 供款数额 dS;|Kl[Om  
amount of indebtedness 负债款额 `. sIZku  
amount of principal of the loan 贷款本金额 X$9D0;L  
amount of rates chargeable 应征差饷数额 T`'
3Cp$q  
amount of share capital 股本额 ?D )qgH  
amount of sums assured 承保款额 1(;33),P8  
amount of variation 变动幅度 K`_E>k  
amount of vote 拨款数额 T\e)Cz z2-  
amount payable 应付款额 bU4+PA@$  
amount receivable 应收款额 4Tzu"y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (krG0S:0Q  
analysis 分析 IrwF B  
ancillary risk 附属风险 y1"^S  
annual account 周年帐目；周年帐目报表；年度决算；年结 c"
sw@<HG  
annual accounting date 年结日期 Ff#N|L'9_  
annual allowance 每年免税额；年积金；年度津贴；年津 Wn,g!rB^@  
annual balance 年度余额 wmcp`8w.  
annual disposable income 每年可动用收入 U5ud?z()OA  
annual estimates 周年预算 qf&a<[p~  
annual fee 年费 1d@^,7MF-  
annual general meeting 周年大会 vV N[bD<  
annual growth rate 年增率；每年增长率 %"KWjwp  
annual long-term supplement 长期个案每年补助金 -WW!V(~p  
annual pensionable emolument 可供计算退休金的年薪 gmAKW4(  
annual report 年报 f+*2K^B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )RCqsFjK  
annual return 周年报表；周年申报表；每年报税表格 |xgCV@  
Annual Return Rules 《周年报表规则》 ?L#SnnE  
annual review of consumer prices 每年消费物价回顾 zQ|x>3  
annual roll-forward basis 逐年延展方式 VX>t!JP p  
annual salary 年薪 eP'kY(g8   
annual statement 年度报表；年度决算表 l<K.!z<-:8  
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 0!'M#'m  
annuitant 年金受益人 $XU$?_O  
annuity 年金 vLT12v:)`  
annuity contract 年金合约 "vRqtEBO@  
annuity on human life 人寿年金 Pymh^i  
antecedent debt 先前的债项 z?_}+  
ante-dated cheque 倒填日期支票 w>q_8V_K  
anticipated expenditure 预期开支 -I-&<+7v  
anticipated net profit 预期纯利 /G{3p&9  
anticipated revenue 预期收入 [Z Gj7  
anti-inflation measure 反通货膨胀措施 zt?wn*_  
anti-inflationary stance 反通货膨胀立场 oD}FJvV  
apparent deficit 表面赤字 ,G/X"t ~  
apparent financial solvency 表面偿债能力 vAhO!5]>\  
apparent partner 表面合伙人 <@j  
application for personal assessment 个人入息课税申请书 >]|^Ux,WZ  
application of fund 资金应用 i\z0{;f|GX  
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 HY|SLk/E  
appointed actuary 委任精算师 Ek
AqFcKLq  
appointed auditor 委任核数师；委任审计师 Z6A
U%3]  
appointed trustee 委任的受托人 @dKf]&h%%  
appointer 委任人 fU~y481A  
apportioned pro rata 按比例分摊 !9cPNIi  
apportionment 分配；分摊 m1; <T@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;3}b&Z[N]  
apportionment formula 分摊方程式 KIY_EE$?  
apportionment of estate duty 遗产税的分摊 1'pQ,  
appraisal 估价；评估 K:50?r_-6  
appreciable growth 可观增长 vlyNQ7"%  
appreciable impact 显着影响 & ~G  
appreciable increase 可观增长 W",jZ"7  
appreciation 增值；升值 ]"vdC}  
appreciation against other currencies 相对其他货币升值 g#3x)97Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^a5~FI:  
appreciation tax 增值税 \mit&EUh}  
appropriation 拨款；拨用；拨付 um;U;%?Q  
appropriation account 拨款帐目 Ip\g^ia  
Appropriation Bill 拨款法案 54_m {&hb  
appropriation-in-aid system 补助拨款办法 .@Sh,^v  
approved assets 核准资产 /38Pp%
 
approved basket stock 认可一篮子证券 .shI%' V  
approved budget 核准预算 ^o<Nz8  
approved charitable donation 认可慈善捐款 V"p*Jd"w  
approved charitable institution 认可慈善机构 @,$HqJ  
approved currency 核准货币；认可货币 iv`-)UsE  
approved estimates 核准预算 o"CqVRR  
approved estimates of expenditure 核准开支预算 ]V\g$@  
approved overseas insurer 核准海外保险人 EqwA8?M  
approved overseas trust company 核准海外信托公司 S%|' /cFo  
approved pooled investment fund 核准汇集投资基金 1:V/['|*g)  
approved provident fund scheme 认可公积金计划 IN*Z__l8j`  
approved provision 核准拨款 C>-"*Lt  
approved redeemable share 核准可赎回股份 udr'~,R  
approved regional stock 认可地区性证券 Jq@LZ2^  
approved retirement scheme 认可退休金计划 `u)V9{  
approved subordinated loan 核准附属贷款 fP*C*4#X  
arbitrage 套戥；套汇；套利 O4URr  
arbitrageur 套戥者；套汇者 ]qQB+]WN  
arbitrary amount 临时款项 EE{%hGb  
arrangement 措施；安排；协定 |'(IWU  
arrears 欠款 49>yIuG
 
arrears of pay 欠付薪酬 z`6KX93  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ho9
*y3]  
articles of association 组织章程；组织细则；组织章程细则 "lMWSCas  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +o5rR|)M+  
ascertainment of profit 确定利润 @g?z>n n  
"Asia Clear" “亚洲结算系统”