[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 l#qv 5f  
allotment notice 股份配售通知；配股通知 z`3( ,V  
allotment of shares 股份分配 nJFg^s1  
allowable 可获宽免；免税的 V5mTu)tp5  
allowable business loss 可扣除的营业亏损 ,kM)7!]N  
allowable expenses 可扣税的支出 LKF/u` 0dP  
allowance 免税额；津贴；备抵；准备金 A\sI<WrH  
allowance for debts 债项的免税额 ~r*P]*51x  
allowance for depreciation by wear and tear 耗损折旧免税额 &^.57]  
allowance for funeral expenses 殡殓费的免税额 nk=$B(h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 EL{vFP  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,xsH|xW  
allowance to debtor 给债务人的津贴 cj$6  
alteration of capital 资本更改 \_BkY%a
 
alternate trustee 候补受托人 h2q/mi5{  
amalgamation 合并 rofNZ;nu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rZ03x\2  
ambit of charges 征税范围；收费范围 K|r Lkl9  
amended valuation 经修订的估值 aUopNmN  
American Commodities Exchange 美国商品交易所 ,H kj1x  
American Express Bank Limited 美国运通银行 kLP0{A  
American Stock Exchange 美国证券交易所 `BXS)xj  
amortization 摊销 ~$ ,qgf  
amount due from banks 存放银行同业的款项 4=<*Vd`p  
amount due from banks abroad 存放海外银行同业的款项 j<yiNHC  
amount due from holding companies 控股公司欠款 f' Mop= .  
amount due from local banks 存放本港银行同业的款项 ,FSrn~-j9  
amount due to banks 银行同业的存款  #ToK$8  
amount due to banks abroad 海外银行同业的存款 !36]ud&  
amount due to holding companies 控股公司存款 r6.d s^  
amount due to local banks 本港银行同业的存款  +cu^%CXT  
amount due to outport banks 外埠银行同业的存款
L,_.$1d  
amount for note issue 发行纸币的款额 Ctu?o+^;z  
amount of bond 担保契据的款额 gE7L L=x  
amount of consideration 代价款额 dY!Z  
amount of contribution 供款数额 !nf-}ze{  
amount of indebtedness 负债款额 QG gF|c7  
amount of principal of the loan 贷款本金额 mEAXM1J|  
amount of rates chargeable 应征差饷数额 *C

|  
amount of share capital 股本额 2umv|]n+l|  
amount of sums assured 承保款额 L"+
$Wc[|  
amount of variation 变动幅度 HLK@xKD<  
amount of vote 拨款数额 2t#L:vY  
amount payable 应付款额 _GYMPq\%L#  
amount receivable 应收款额 ssQ BSbx
  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~l E _L1-c  
analysis 分析 0#p/A^\#7M  
ancillary risk 附属风险 y'C-[nk  
annual account 周年帐目；周年帐目报表；年度决算；年结 Jf;?XP]z  
annual accounting date 年结日期 R W/z1  
annual allowance 每年免税额；年积金；年度津贴；年津 dl]#
 
annual balance 年度余额 n~IVNB*  
annual disposable income 每年可动用收入 9WG{p[  
annual estimates 周年预算 qt e>r  
annual fee 年费 $%k1fa C  
annual general meeting 周年大会 ts~{w;c  
annual growth rate 年增率；每年增长率 8(U{2B8>\%  
annual long-term supplement 长期个案每年补助金 15\Ph[6g  
annual pensionable emolument 可供计算退休金的年薪 |AZ
W9  
annual report 年报  vb{i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |bv,2uWz  
annual return 周年报表；周年申报表；每年报税表格 {Tp2H_EG  
Annual Return Rules 《周年报表规则》 2h=%K/hhY  
annual review of consumer prices 每年消费物价回顾 ~%k?L4%  
annual roll-forward basis 逐年延展方式 vG41Ck1  
annual salary 年薪 f:
JlZ&  
annual statement 年度报表；年度决算表 [#^#+ |{\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 WN]<q`.  
annuitant 年金受益人 g{k1&|  
annuity 年金 = "ts`>  
annuity contract 年金合约 coE&24,0  
annuity on human life 人寿年金 i^`9syD  
antecedent debt 先前的债项 ?X$,fQ#F|  
ante-dated cheque 倒填日期支票 "\%On >  
anticipated expenditure 预期开支 RzKb{> ;A  
anticipated net profit 预期纯利 `6=-WEo  
anticipated revenue 预期收入 /u<nLj1  
anti-inflation measure 反通货膨胀措施 $^/0<i$  
anti-inflationary stance 反通货膨胀立场 6aft$A}XnD  
apparent deficit 表面赤字 :* 514N  
apparent financial solvency 表面偿债能力 W~n.Xeu{C  
apparent partner 表面合伙人 C)-^<  
application for personal assessment 个人入息课税申请书 n||A"
@b\  
application of fund 资金应用 x[_=#8~.1x  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 <!d"E@%v@  
appointed actuary 委任精算师 jyS=!ydn+  
appointed auditor 委任核数师；委任审计师 ;U=q-tb  
appointed trustee 委任的受托人 } l667N  
appointer 委任人 hS [SRa'.  
apportioned pro rata 按比例分摊 XKOUQ
c4!R  
apportionment 分配；分摊 Njc%_&r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Yf_6PGNzX  
apportionment formula 分摊方程式 +FG$x/\*0  
apportionment of estate duty 遗产税的分摊 gJN0!N'  
appraisal 估价；评估 c,EBF\r8*  
appreciable growth 可观增长 I5ss0JSl/  
appreciable impact 显着影响 .>g1$rj  
appreciable increase 可观增长 3L>IX8_   
appreciation 增值；升值 =HDI \LD<  
appreciation against other currencies 相对其他货币升值 imB#Eo4eY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X?r48l??  
appreciation tax 增值税 *hhmTc#  
appropriation 拨款；拨用；拨付 unl1*4e+  
appropriation account 拨款帐目 +>^7vq-\'  
Appropriation Bill 拨款法案 >z vY\{WY  
appropriation-in-aid system 补助拨款办法 ,V] ]:eR  
approved assets 核准资产 %hS|68pN6  
approved basket stock 认可一篮子证券 B0}~G(t(  
approved budget 核准预算 .\Fss(Zn  
approved charitable donation 认可慈善捐款 g:ErZ;[  
approved charitable institution 认可慈善机构 \5 pu|2u  
approved currency 核准货币；认可货币 jF ^5}5U  
approved estimates 核准预算 fN%jJ-[d  
approved estimates of expenditure 核准开支预算 : 9!%ZD  
approved overseas insurer 核准海外保险人 _mE^rT  
approved overseas trust company 核准海外信托公司 | $^;wP  
approved pooled investment fund 核准汇集投资基金 c~,23wP1  
approved provident fund scheme 认可公积金计划 %
u\26[/  
approved provision 核准拨款 :t$aN|>y  
approved redeemable share 核准可赎回股份 OWjJxORB  
approved regional stock 认可地区性证券 )+y G+  
approved retirement scheme 认可退休金计划 0>Z ;Ni  
approved subordinated loan 核准附属贷款 A?!I/|E ^;  
arbitrage 套戥；套汇；套利 /c#`5L[  
arbitrageur 套戥者；套汇者 t G.(flW,  
arbitrary amount 临时款项 u^W2UE\  
arrangement 措施；安排；协定 \YJy#2 K  
arrears 欠款 P,pnga3Wu  
arrears of pay 欠付薪酬 ~,6b_W p/  
arrears of revenue 逾期未收税款；逾期未收的帐项 W`rNBfG>  
articles of association 组织章程；组织细则；组织章程细则 sRHA."A!8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z2c5m  
ascertainment of profit 确定利润 SkNre$>t{  
"Asia Clear" “亚洲结算系统”