[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 xl s_g/Q  
allotment notice 股份配售通知；配股通知 Zl]\sJ1"  
allotment of shares 股份分配 o-R ;EbL  
allowable 可获宽免；免税的 zK33.HY  
allowable business loss 可扣除的营业亏损 ,!c.  
allowable expenses 可扣税的支出 2@=
JIMtc  
allowance 免税额；津贴；备抵；准备金 WJ=^r@Sf  
allowance for debts 债项的免税额 ZNzye1JSm  
allowance for depreciation by wear and tear 耗损折旧免税额 S&9{kt|BI  
allowance for funeral expenses 殡殓费的免税额 9Y~A2C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 iN_G|w[d  
allowance for repairs and outgoings 修葺及支出方面的免税额 c8#A^q}  
allowance to debtor 给债务人的津贴 )N k^;
[  
alteration of capital 资本更改 Cdc6<8  
alternate trustee 候补受托人 B;L~hM  
amalgamation 合并 qbmy~\ZY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m"NZ;*d'  
ambit of charges 征税范围；收费范围 Hw _(Af?C  
amended valuation 经修订的估值 EI]NOG 0  
American Commodities Exchange 美国商品交易所 HA>b'lqBM  
American Express Bank Limited 美国运通银行 M&xfQNE  
American Stock Exchange 美国证券交易所 ?%F*{3IP  
amortization 摊销 x?T/=C  
amount due from banks 存放银行同业的款项 we!} "'E;  
amount due from banks abroad 存放海外银行同业的款项 kpcIU7|e  
amount due from holding companies 控股公司欠款 ,qyH B2v  
amount due from local banks 存放本港银行同业的款项 q*,];j/>k  
amount due to banks 银行同业的存款 nJlrBf_Kj  
amount due to banks abroad 海外银行同业的存款 )9,9yd~SI  
amount due to holding companies 控股公司存款 lQY?!oj&q  
amount due to local banks 本港银行同业的存款 Zn|vT&:Hg  
amount due to outport banks 外埠银行同业的存款 h`,dg%J *B  
amount for note issue 发行纸币的款额 ZEp UHdin  
amount of bond 担保契据的款额 _da>=^hFJ  
amount of consideration 代价款额 $s$z"<  
amount of contribution 供款数额 * 3WK`9q  
amount of indebtedness 负债款额 R6*:Us0\FJ  
amount of principal of the loan 贷款本金额 ` A])4q$  
amount of rates chargeable 应征差饷数额 8" XbW7^o  
amount of share capital 股本额
Q&rpW:^v  
amount of sums assured 承保款额 \|RP-8  
amount of variation 变动幅度 Oe5=2~4O  
amount of vote 拨款数额 OpA
  
amount payable 应付款额 ](vOH#E  
amount receivable 应收款额 CQ9B;i`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x~rIr#o  
analysis 分析 H[BY(a@c  
ancillary risk 附属风险 lZ'-?xo  
annual account 周年帐目；周年帐目报表；年度决算；年结 eJIBkFW/3y  
annual accounting date 年结日期 s8Xort&  
annual allowance 每年免税额；年积金；年度津贴；年津 x!"S`AM  
annual balance 年度余额 :Em[>XA  
annual disposable income 每年可动用收入 "WV]| TS"]  
annual estimates 周年预算 ppP7jiGo  
annual fee 年费 <p;cR` %uE  
annual general meeting 周年大会 "hdcB 0  
annual growth rate 年增率；每年增长率 ]W -l1  
annual long-term supplement 长期个案每年补助金 1-!u=]JDE  
annual pensionable emolument 可供计算退休金的年薪 p(f YpD  
annual report 年报 "9:1>Gr{G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 CXw DG_e  
annual return 周年报表；周年申报表；每年报税表格 #p_3j 0S  
Annual Return Rules 《周年报表规则》 -Zh`
h8gX
 
annual review of consumer prices 每年消费物价回顾 O'a Srjl  
annual roll-forward basis 逐年延展方式 21_>|EKp  
annual salary 年薪 5B)Z@-x2  
annual statement 年度报表；年度决算表 Ze[ezu  
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 -$yNJ5F`  
annuitant 年金受益人 )/A If H  
annuity 年金 t
>:2F,0K9  
annuity contract 年金合约 dOh`F~ Y)e  
annuity on human life 人寿年金 zZE 2%fqM  
antecedent debt 先前的债项 S450
8l  
ante-dated cheque 倒填日期支票 ~ x- R78'  
anticipated expenditure 预期开支 #Y6'Q8gf  
anticipated net profit 预期纯利  K6d9[;F  
anticipated revenue 预期收入 xj~5/)XX|X  
anti-inflation measure 反通货膨胀措施 yu"enA  
anti-inflationary stance 反通货膨胀立场 { p@uH<)  
apparent deficit 表面赤字 Au(zvgP  
apparent financial solvency 表面偿债能力 fS+Ga1CsH  
apparent partner 表面合伙人 hY XH9:  
application for personal assessment 个人入息课税申请书 /X>Fn9mM  
application of fund 资金应用 7m3| 2Qv  
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 B
/u0^!  
appointed actuary 委任精算师 UT!gAU  
appointed auditor 委任核数师；委任审计师 ;dgxeP;mp  
appointed trustee 委任的受托人 c~bi ~ f  
appointer 委任人 jp?;8rS3  
apportioned pro rata 按比例分摊 kW=g:m  
apportionment 分配；分摊 f.SV-{O_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t4>%<'>e  
apportionment formula 分摊方程式 !.9pV.~  
apportionment of estate duty 遗产税的分摊 t ' _Au8  
appraisal 估价；评估 DdJ>1504  
appreciable growth 可观增长 HF>Gf2-C  
appreciable impact 显着影响 4Rj;lAlwB  
appreciable increase 可观增长 j}}:&>;  
appreciation 增值；升值 )* 5R/oy,  
appreciation against other currencies 相对其他货币升值 IO3`/R-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #'m&<g,  
appreciation tax 增值税 )pELCk  
appropriation 拨款；拨用；拨付 KZ_d..l*W  
appropriation account 拨款帐目 xdw"JS}  
Appropriation Bill 拨款法案 jzCSxuZ7O  
appropriation-in-aid system 补助拨款办法 I{#&!h>]U  
approved assets 核准资产 Teq1VK3Hr  
approved basket stock 认可一篮子证券 5MUM{(C  
approved budget 核准预算 WrWJ!   
approved charitable donation 认可慈善捐款 &s m7R i  
approved charitable institution 认可慈善机构 ]XX9.Xh=-  
approved currency 核准货币；认可货币 P>q"P1&{  
approved estimates 核准预算 "A\.`*6  
approved estimates of expenditure 核准开支预算 |Yq0zc!  
approved overseas insurer 核准海外保险人 6;"^Id   
approved overseas trust company 核准海外信托公司 \z'A6@  
approved pooled investment fund 核准汇集投资基金 RW19I,d  
approved provident fund scheme 认可公积金计划 &+F|v(|r  
approved provision 核准拨款 zGKDH=Yy ;  
approved redeemable share 核准可赎回股份 EAiE@r>4  
approved regional stock 认可地区性证券 Fl)p^uUtl  
approved retirement scheme 认可退休金计划 g+shz{3zvz  
approved subordinated loan 核准附属贷款 ={_.}   
arbitrage 套戥；套汇；套利 ,=o)R,[  
arbitrageur 套戥者；套汇者 15PFnk6E|  
arbitrary amount 临时款项 |KSd@  
arrangement 措施；安排；协定 R7axm<PR=  
arrears 欠款 =~;SUO  
arrears of pay 欠付薪酬 w D |p'N  
arrears of revenue 逾期未收税款；逾期未收的帐项 LObS 7U  
articles of association 组织章程；组织细则；组织章程细则 8$Igo
$U-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eteq Mg}M  
ascertainment of profit 确定利润 yVds2J'w-  
"Asia Clear" “亚洲结算系统”