[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 i0J`{PbI  
allotment notice 股份配售通知；配股通知 6As%<g=  
allotment of shares 股份分配 YBR)S_C$_  
allowable 可获宽免；免税的 $15H_X*!  
allowable business loss 可扣除的营业亏损 L u'<4 R  
allowable expenses 可扣税的支出 ?%Ww3cU+J  
allowance 免税额；津贴；备抵；准备金 UEhFId  
allowance for debts 债项的免税额 )[|_q,  
allowance for depreciation by wear and tear 耗损折旧免税额 mx UyD[|  
allowance for funeral expenses 殡殓费的免税额 adAdX;@e`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pOh<I{r1  
allowance for repairs and outgoings 修葺及支出方面的免税额 WtaOf
_  
allowance to debtor 给债务人的津贴 @LSh=o+  
alteration of capital 资本更改 Tj{3#?]Ho  
alternate trustee 候补受托人 E!BzE_|i  
amalgamation 合并 hJD3G |E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S#r|?GYua  
ambit of charges 征税范围；收费范围 =p"ma83  
amended valuation 经修订的估值 E|+<m!  
American Commodities Exchange 美国商品交易所 FOsxId[f9  
American Express Bank Limited 美国运通银行 MvnQUZ  
American Stock Exchange 美国证券交易所 t`R{N1  
amortization 摊销 wG9aX*(n  
amount due from banks 存放银行同业的款项 u6Wan*I?  
amount due from banks abroad 存放海外银行同业的款项 >,h{`  
amount due from holding companies 控股公司欠款 _[-W*,xJ)  
amount due from local banks 存放本港银行同业的款项 Dln1 R[  
amount due to banks 银行同业的存款 e-[PuJ  
amount due to banks abroad 海外银行同业的存款 fOME&$=O  
amount due to holding companies 控股公司存款 SM2
N3"\  
amount due to local banks 本港银行同业的存款 'W>y v  
amount due to outport banks 外埠银行同业的存款 I|qhj*_C  
amount for note issue 发行纸币的款额 3bR%#G%  
amount of bond 担保契据的款额 VaGQre  
amount of consideration 代价款额 -sZb+2tDa  
amount of contribution 供款数额 aM(#J 7;  
amount of indebtedness 负债款额 oif|X7H;  
amount of principal of the loan 贷款本金额 <VutwtA  
amount of rates chargeable 应征差饷数额 #z<#oC5  
amount of share capital 股本额 mfS}+_ C  
amount of sums assured 承保款额
4y?n62N8$  
amount of variation 变动幅度 ] $r].,&  
amount of vote 拨款数额 W$()W)   
amount payable 应付款额 S'kgpF"bm  
amount receivable 应收款额 R5%CK_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0@{0#W3R  
analysis 分析 URg ;e M#  
ancillary risk 附属风险 X!mJUDzh]  
annual account 周年帐目；周年帐目报表；年度决算；年结 6H5o/)Q~  
annual accounting date 年结日期 dr+(C[=  
annual allowance 每年免税额；年积金；年度津贴；年津 hayJgkZ'  
annual balance 年度余额 {"%a-*@%  
annual disposable income 每年可动用收入 @"1Z;.S8V  
annual estimates 周年预算 Y:L[Iz95 o  
annual fee 年费 oP%5ymL%J  
annual general meeting 周年大会 32?'jRN(ue  
annual growth rate 年增率；每年增长率 dJQ K|/  
annual long-term supplement 长期个案每年补助金 eEP{?F^I[  
annual pensionable emolument 可供计算退休金的年薪 &qWB\m  
annual report 年报 FI.F6d)E$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V$O6m|q  
annual return 周年报表；周年申报表；每年报税表格 HLG5SS7  
Annual Return Rules 《周年报表规则》  l U4 I*  
annual review of consumer prices 每年消费物价回顾 l>`66~+s,`  
annual roll-forward basis 逐年延展方式 :KA)4[#;W  
annual salary 年薪 *Egg*2P;"Q  
annual statement 年度报表；年度决算表 cL~WDW/  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mH
0OW  
annuitant 年金受益人 ~:o$}`mW  
annuity 年金 g,!.`[e'ex  
annuity contract 年金合约 EU%v |]  
annuity on human life 人寿年金 [ }Tb2|  
antecedent debt 先前的债项
C.ji]P#
 
ante-dated cheque 倒填日期支票 )lJAMZ 5xp  
anticipated expenditure 预期开支 KK2YT/K$SG  
anticipated net profit 预期纯利 kp*!  
anticipated revenue 预期收入 1'Q6l  
anti-inflation measure 反通货膨胀措施 naH(lz|v  
anti-inflationary stance 反通货膨胀立场 DuR9L'  
apparent deficit 表面赤字 _ahp7-O  
apparent financial solvency 表面偿债能力 vYb4&VV  
apparent partner 表面合伙人 <!XunXh  
application for personal assessment 个人入息课税申请书 #jG?{j3;?  
application of fund 资金应用 @6tczU}ak  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 &]RE 5!  
appointed actuary 委任精算师 ?%qaoxG37  
appointed auditor 委任核数师；委任审计师 G'#u!<(^h  
appointed trustee 委任的受托人 d=%NFCIV  
appointer 委任人 buN@O7\  
apportioned pro rata 按比例分摊 ^uN[rHZ*u  
apportionment 分配；分摊 saP%T~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d~%
7A5  
apportionment formula 分摊方程式 fxoEK}TM  
apportionment of estate duty 遗产税的分摊 'u Dx$AkY  
appraisal 估价；评估 SJa>!]U'xI  
appreciable growth 可观增长 1G5 AL2  
appreciable impact 显着影响 -d#08\  
appreciable increase 可观增长 EFh^C.S8  
appreciation 增值；升值 [BJzZ>cY  
appreciation against other currencies 相对其他货币升值 FGHCHSqLq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gDLS)4^w  
appreciation tax 增值税 JZ`h+fAt  
appropriation 拨款；拨用；拨付 @0P4pt;(  
appropriation account 拨款帐目 zQ{bMj<S  
Appropriation Bill 拨款法案 k)*apc\W  
appropriation-in-aid system 补助拨款办法 Uoe;=P@  
approved assets 核准资产 iJ^}{-  
approved basket stock 认可一篮子证券 JN+7oh]u  
approved budget 核准预算 vr4r,[B6y  
approved charitable donation 认可慈善捐款 _v0iH  
approved charitable institution 认可慈善机构 @9_mk@  
approved currency 核准货币；认可货币 ;5[OS8  
approved estimates 核准预算 m!w|~Rk  
approved estimates of expenditure 核准开支预算 76@W:L*J$J  
approved overseas insurer 核准海外保险人 MooH`2Fd  
approved overseas trust company 核准海外信托公司 Q~Mkf&s  
approved pooled investment fund 核准汇集投资基金 MJ?t{=  
approved provident fund scheme 认可公积金计划 J QnaXjW2  
approved provision 核准拨款 XK3O,XM  
approved redeemable share 核准可赎回股份 &T0]tzk*,  
approved regional stock 认可地区性证券 K=JDl-#!  
approved retirement scheme 认可退休金计划 9]lI?j]o  
approved subordinated loan 核准附属贷款 s.Z{mnD6  
arbitrage 套戥；套汇；套利 %|}*xMQ  
arbitrageur 套戥者；套汇者 L+%kibnY'  
arbitrary amount 临时款项 \}=T4w-e  
arrangement 措施；安排；协定 [niFJIsc  
arrears 欠款 iY07lvG<  
arrears of pay 欠付薪酬 T\.(e*hC  
arrears of revenue 逾期未收税款；逾期未收的帐项 s) U1U6O  
articles of association 组织章程；组织细则；组织章程细则 K=0xR*ll5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /KOI%x  
ascertainment of profit 确定利润 lkTA"8d  
"Asia Clear" “亚洲结算系统”