[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 veMH  
allotment notice 股份配售通知；配股通知 Z,sv9{4r  
allotment of shares 股份分配 g[1gF&  
allowable 可获宽免；免税的 }SX,^|eN  
allowable business loss 可扣除的营业亏损 [$qyF|/K`n  
allowable expenses 可扣税的支出 d74d/l1*{  
allowance 免税额；津贴；备抵；准备金 .u* 0[N  
allowance for debts 债项的免税额 !TA

lBkj  
allowance for depreciation by wear and tear 耗损折旧免税额 zz+$=(T:M  
allowance for funeral expenses 殡殓费的免税额 XG}
C+;4Aw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kStnb?nk  
allowance for repairs and outgoings 修葺及支出方面的免税额 )Ub_@)X3%l  
allowance to debtor 给债务人的津贴 H\h3TdL  
alteration of capital 资本更改 d;zai]]  
alternate trustee 候补受托人 dYT%  
amalgamation 合并 9KDEM gCW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2;zb\d   
ambit of charges 征税范围；收费范围 p2ogn}`  
amended valuation 经修订的估值 T ?$:'XJ  
American Commodities Exchange 美国商品交易所 '10oK {m$  
American Express Bank Limited 美国运通银行 e5*ni/P  
American Stock Exchange 美国证券交易所 O~T@rX9f  
amortization 摊销 i L7DRQ1  
amount due from banks 存放银行同业的款项 *AG#3
16  
amount due from banks abroad 存放海外银行同业的款项 a6D &/8  
amount due from holding companies 控股公司欠款 xDG2ws=@D  
amount due from local banks 存放本港银行同业的款项 0rOfrTNOz%  
amount due to banks 银行同业的存款 w1hPc!I  
amount due to banks abroad 海外银行同业的存款 Tu
$f?  
amount due to holding companies 控股公司存款 RX
>xB  
amount due to local banks 本港银行同业的存款 hWM< 0=  
amount due to outport banks 外埠银行同业的存款 [0(B>a3J  
amount for note issue 发行纸币的款额 + ,%&e  
amount of bond 担保契据的款额 419x+3>}  
amount of consideration 代价款额 GNgKo]u  
amount of contribution 供款数额 FoNSM$x  
amount of indebtedness 负债款额 
d9B]fi}  
amount of principal of the loan 贷款本金额 v>$'iT~l  
amount of rates chargeable 应征差饷数额 <D:.(AUeO  
amount of share capital 股本额 V,mw[Hw  
amount of sums assured 承保款额 ZX>AE3wk  
amount of variation 变动幅度 {{B%f.  
amount of vote 拨款数额 ! ='rc-E  
amount payable 应付款额 ]ro*G"-_1#  
amount receivable 应收款额 QIB\AAclO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :ctu5{"UJ  
analysis 分析 U@HK+C"M|  
ancillary risk 附属风险 T+*%?2>q"  
annual account 周年帐目；周年帐目报表；年度决算；年结 "/3 db[  
annual accounting date 年结日期 W yB3ls~  
annual allowance 每年免税额；年积金；年度津贴；年津 b:Wm8pp?  
annual balance 年度余额 X#*JWQO=  
annual disposable income 每年可动用收入 55tKTp V  
annual estimates 周年预算 Of"  
annual fee 年费 C1jHz  
annual general meeting 周年大会 &X |#R1 \  
annual growth rate 年增率；每年增长率 8.XoVW#  
annual long-term supplement 长期个案每年补助金 `}(b2Hc>  
annual pensionable emolument 可供计算退休金的年薪 UaWl6 Y&Vu  
annual report 年报 t/cY=Wp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :
[O 8  
annual return 周年报表；周年申报表；每年报税表格 t; 4] cg:_  
Annual Return Rules 《周年报表规则》 S<VSn}vn  
annual review of consumer prices 每年消费物价回顾 3on7~*  
annual roll-forward basis 逐年延展方式 \9cG36   
annual salary 年薪 [3(74  
annual statement 年度报表；年度决算表 )Qe~8u@?  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 kS_( wpA  
annuitant 年金受益人 x c/}#>ED  
annuity 年金 h-G)o[MA  
annuity contract 年金合约 l8I /0`_  
annuity on human life 人寿年金 bmfI~8  
antecedent debt 先前的债项 (#Wu#F1;  
ante-dated cheque 倒填日期支票 Kla'lCZ  
anticipated expenditure 预期开支 0s/w ,?  
anticipated net profit 预期纯利 7 * yzEM  
anticipated revenue 预期收入 .!f$ \1l  
anti-inflation measure 反通货膨胀措施 Q4+gAS9  
anti-inflationary stance 反通货膨胀立场 K('hC)1  
apparent deficit 表面赤字 g;2?F[8Th  
apparent financial solvency 表面偿债能力 ~$)2s7 O  
apparent partner 表面合伙人 )L#i%)+  
application for personal assessment 个人入息课税申请书 IFF92VD&  
application of fund 资金应用 | N[<x@  
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 Xc?&_\. +  
appointed actuary 委任精算师 Lv|q  
appointed auditor 委任核数师；委任审计师 $wo? !gt  
appointed trustee 委任的受托人 x4E7X_  
appointer 委任人 Jtr"NS?a]  
apportioned pro rata 按比例分摊 bn!HUM,
  
apportionment 分配；分摊 v2B0q4*BS?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5*Y^\N  
apportionment formula 分摊方程式 ;1%-8 f:lW  
apportionment of estate duty 遗产税的分摊 nEJY5Bz$  
appraisal 估价；评估 M luVx'  
appreciable growth 可观增长 Tk5W'p|
6f  
appreciable impact 显着影响 E`?3PA8  
appreciable increase 可观增长 ^pQCNKLBY  
appreciation 增值；升值 ~GL]wF2#  
appreciation against other currencies 相对其他货币升值 - `p4-J!Fy  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H
@%GSE  
appreciation tax 增值税 0:9.;x9_  
appropriation 拨款；拨用；拨付 cc~O&?)i  
appropriation account 拨款帐目 !bN*\c  
Appropriation Bill 拨款法案 'WMh8)  
appropriation-in-aid system 补助拨款办法 1da@3xaF  
approved assets 核准资产 'UkxS b  
approved basket stock 认可一篮子证券 062,L~&E  
approved budget 核准预算 F@^~7ZmP`  
approved charitable donation 认可慈善捐款 &*sP/z  
approved charitable institution 认可慈善机构 9Q -HeXvR  
approved currency 核准货币；认可货币 >@BnV{ d  
approved estimates 核准预算 cy*?&~;  
approved estimates of expenditure 核准开支预算 Q.bXM?V)  
approved overseas insurer 核准海外保险人 i}b${no  
approved overseas trust company 核准海外信托公司 iy6On,UL  
approved pooled investment fund 核准汇集投资基金 HPpR.  
approved provident fund scheme 认可公积金计划 uvg
dY  
approved provision 核准拨款 iz5CAxm  
approved redeemable share 核准可赎回股份 9*$t!r{B@  
approved regional stock 认可地区性证券 FRcy`)  
approved retirement scheme 认可退休金计划 cD@(/$wt  
approved subordinated loan 核准附属贷款 w;D+y*2  
arbitrage 套戥；套汇；套利 c@YI;HS_g  
arbitrageur 套戥者；套汇者 %/EVUN9=  
arbitrary amount 临时款项 _t:$XJ`bTk  
arrangement 措施；安排；协定 }L &^xe  
arrears 欠款 W"724fwu&  
arrears of pay 欠付薪酬 xE1 eT ,  
arrears of revenue 逾期未收税款；逾期未收的帐项 <DpevoF  
articles of association 组织章程；组织细则；组织章程细则 R|JC1f8P5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kTKq/G,Ft  
ascertainment of profit 确定利润 Ytgcs( /$  
"Asia Clear" “亚洲结算系统”