[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 YGFE(t;lPU  
allotment notice 股份配售通知；配股通知 90<z*j$EK  
allotment of shares 股份分配 S<fSoU+RJ  
allowable 可获宽免；免税的 +||y/}1  
allowable business loss 可扣除的营业亏损 /&1FgSARK  
allowable expenses 可扣税的支出 H%y!lR{c^D  
allowance 免税额；津贴；备抵；准备金 % {" v^4  
allowance for debts 债项的免税额 #2 Gy=GvV  
allowance for depreciation by wear and tear 耗损折旧免税额 Lmh4e zrdH  
allowance for funeral expenses 殡殓费的免税额 e x"E50  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Cb:}AQ=  
allowance for repairs and outgoings 修葺及支出方面的免税额 uknX py))  
allowance to debtor 给债务人的津贴 SWwL.-+E]  
alteration of capital 资本更改 5AFy6Ab  
alternate trustee 候补受托人 &}}UdJ`  
amalgamation 合并 @s7ZfV??  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pSMF1Oy  
ambit of charges 征税范围；收费范围 DD$YMM  
amended valuation 经修订的估值 J[0o6  
American Commodities Exchange 美国商品交易所 }[2  
American Express Bank Limited 美国运通银行 3(&f!<Uy  
American Stock Exchange 美国证券交易所 5=cS5q@  
amortization 摊销 Z@sDxYt9  
amount due from banks 存放银行同业的款项 Hst]}g' .  
amount due from banks abroad 存放海外银行同业的款项 0i|z$QRL~  
amount due from holding companies 控股公司欠款 +hiskV@
v  
amount due from local banks 存放本港银行同业的款项 ^UJB%l  
amount due to banks 银行同业的存款 7# !RX3  
amount due to banks abroad 海外银行同业的存款 9$<1<  
amount due to holding companies 控股公司存款 o,(]w kF  
amount due to local banks 本港银行同业的存款 <?8aM7W7  
amount due to outport banks 外埠银行同业的存款 Yf&P|I
iw  
amount for note issue 发行纸币的款额 76 ]X  
amount of bond 担保契据的款额 ,76xa%k(U|  
amount of consideration 代价款额 1 >}x9D  
amount of contribution 供款数额 z:gp \  
amount of indebtedness 负债款额 `|rF^~6(dR  
amount of principal of the loan 贷款本金额 u([|^~H]  
amount of rates chargeable 应征差饷数额 |!Ryl}Oi  
amount of share capital 股本额 ~(v7:?  
amount of sums assured 承保款额 l4O&*,}l##  
amount of variation 变动幅度 &AUtUp kOo  
amount of vote 拨款数额 'DeI]IeP  
amount payable 应付款额 IJ[r!&PY  
amount receivable 应收款额 "39\@Ow  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r3
;@  
analysis 分析 Sj(5xa[  
ancillary risk 附属风险 .Tm m  
annual account 周年帐目；周年帐目报表；年度决算；年结 ),!1B%  
annual accounting date 年结日期 8GN_3pT  
annual allowance 每年免税额；年积金；年度津贴；年津 e #!YdXSx  
annual balance 年度余额 E&z`BPd  
annual disposable income 每年可动用收入 1U?,}w  
annual estimates 周年预算 Py72:;wn  
annual fee 年费 `>1XL2  
annual general meeting 周年大会 WgTD O3  
annual growth rate 年增率；每年增长率 R"2wop  
annual long-term supplement 长期个案每年补助金 MrU0Jrk4+  
annual pensionable emolument 可供计算退休金的年薪  WPu-P  
annual report 年报 9'" F7>d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ; <NK  
annual return 周年报表；周年申报表；每年报税表格 V9:Jz Q=?`  
Annual Return Rules 《周年报表规则》 '73g~T%$^*  
annual review of consumer prices 每年消费物价回顾 -Z(='A
 
annual roll-forward basis 逐年延展方式 /XVjcD66c  
annual salary 年薪 V$?@ z>7  
annual statement 年度报表；年度决算表 y&&%%3  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Y?'Krw `  
annuitant 年金受益人 _uf,7R-  
annuity 年金 (&osR|/Tq  
annuity contract 年金合约 |O';$a1S  
annuity on human life 人寿年金 =:"wU  
antecedent debt 先前的债项 je#OV,uHM  
ante-dated cheque 倒填日期支票 GZt L-  
anticipated expenditure 预期开支 `qs[a}%'>"  
anticipated net profit 预期纯利 &02I-lD4+  
anticipated revenue 预期收入 b0|;v-v  
anti-inflation measure 反通货膨胀措施 f`W)Z$fN5  
anti-inflationary stance 反通货膨胀立场 }N0$DqP  
apparent deficit 表面赤字 g15~+;33N  
apparent financial solvency 表面偿债能力 QW
QJSz5  
apparent partner 表面合伙人 -_?U/k(Hi  
application for personal assessment 个人入息课税申请书 $*')Sma  
application of fund 资金应用 CqVeR';2  
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 % |^V)  
appointed actuary 委任精算师 oniVC',  
appointed auditor 委任核数师；委任审计师 b4?]/Uy+/  
appointed trustee 委任的受托人 4`[2Te>  
appointer 委任人 4 \Ig<C9  
apportioned pro rata 按比例分摊 <y2HzBC  
apportionment 分配；分摊 ;@<Rh^g]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZJf:a}=h  
apportionment formula 分摊方程式 , G2(l  
apportionment of estate duty 遗产税的分摊 LX8A@Yct  
appraisal 估价；评估 T B(K&3_D  
appreciable growth 可观增长 2 r';)8:  
appreciable impact 显着影响 1=L5=uz1d:  
appreciable increase 可观增长 p>=i'~lQ6  
appreciation 增值；升值 dMw}4c3E  
appreciation against other currencies 相对其他货币升值 )&{<g yS1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E=# O|[=  
appreciation tax 增值税 w!|jL $5L  
appropriation 拨款；拨用；拨付 ?RPVd8PUhN  
appropriation account 拨款帐目 (Go1@;5I  
Appropriation Bill 拨款法案 B{tROuN<  
appropriation-in-aid system 补助拨款办法 S&J>15oWM`  
approved assets 核准资产 vdaG?+_o  
approved basket stock 认可一篮子证券 PJF1+I.%c#  
approved budget 核准预算 /~1Ew  
approved charitable donation 认可慈善捐款 3C gmZ7[  
approved charitable institution 认可慈善机构 Ud& '*,  
approved currency 核准货币；认可货币 OK" fFv  
approved estimates 核准预算 +mRc8G  
approved estimates of expenditure 核准开支预算 $W;f9k@C!  
approved overseas insurer 核准海外保险人 5ktFL<^5T  
approved overseas trust company 核准海外信托公司 !O 0{ .k  
approved pooled investment fund 核准汇集投资基金 b*)F7{/Z  
approved provident fund scheme 认可公积金计划  Am@:<J  
approved provision 核准拨款 )]tf|Mbu  
approved redeemable share 核准可赎回股份 gp<XTLJ@>  
approved regional stock 认可地区性证券 4D gH/Yo  
approved retirement scheme 认可退休金计划 ;DgQ8"f  
approved subordinated loan 核准附属贷款 po@Agyg5  
arbitrage 套戥；套汇；套利 "lRxatM  
arbitrageur 套戥者；套汇者 GS &I6  
arbitrary amount 临时款项 hS'!JAM>Q  
arrangement 措施；安排；协定 ><xJQeW  
arrears 欠款 puAjAvIax  
arrears of pay 欠付薪酬 ;_S DW  
arrears of revenue 逾期未收税款；逾期未收的帐项 . e_VPKF|  
articles of association 组织章程；组织细则；组织章程细则 b5)a 6qtb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A5E^1j}h@  
ascertainment of profit 确定利润 : "^/?Sd  
"Asia Clear" “亚洲结算系统”