[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 pFhznH{0  
allotment notice 股份配售通知；配股通知 0jG8G
mh!  
allotment of shares 股份分配 RWK|?FD\<  
allowable 可获宽免；免税的 A(ql}cr  
allowable business loss 可扣除的营业亏损 "p0e6Z=  
allowable expenses 可扣税的支出 \K55|3~R  
allowance 免税额；津贴；备抵；准备金 :(E.sT"
R  
allowance for debts 债项的免税额 5V8WSnO  
allowance for depreciation by wear and tear 耗损折旧免税额 Nn>Oq+:  
allowance for funeral expenses 殡殓费的免税额 5V]!xi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PIl:z?q({  
allowance for repairs and outgoings 修葺及支出方面的免税额 [Q6PFdQ_JT  
allowance to debtor 给债务人的津贴 v:|_!+g:  
alteration of capital 资本更改 =[`B -?  
alternate trustee 候补受托人 Gg8F>y<[R  
amalgamation 合并 b
dP @^Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W:'H&`0  
ambit of charges 征税范围；收费范围 |L,_QXA2  
amended valuation 经修订的估值 s$s~p +U  
American Commodities Exchange 美国商品交易所 90X
<Qs  
American Express Bank Limited 美国运通银行 t,Ss3  
American Stock Exchange 美国证券交易所 S8 .1%sw  
amortization 摊销 A63=$  
amount due from banks 存放银行同业的款项 \W4|.[  
amount due from banks abroad 存放海外银行同业的款项 f@rR2xZoQ  
amount due from holding companies 控股公司欠款 B _k+Oa2!  
amount due from local banks 存放本港银行同业的款项 M8(N9)N  
amount due to banks 银行同业的存款 ?)X0l  
amount due to banks abroad 海外银行同业的存款 wO.T"x%X  
amount due to holding companies 控股公司存款 ?$J#jhR?  
amount due to local banks 本港银行同业的存款 usc"m huQ  
amount due to outport banks 外埠银行同业的存款 epXvk
&  
amount for note issue 发行纸币的款额 k nTCX  
amount of bond 担保契据的款额 zsOOx% +  
amount of consideration 代价款额 Y?IvG&])  
amount of contribution 供款数额 lsq\CavbM  
amount of indebtedness 负债款额 c'O"</  
amount of principal of the loan 贷款本金额 '(fQtQ%  
amount of rates chargeable 应征差饷数额 ~+ [T{{  
amount of share capital 股本额 N.(wR  
amount of sums assured 承保款额 %0&59q]LM  
amount of variation 变动幅度 rU/8R'S  
amount of vote 拨款数额 3e,"B S)+  
amount payable 应付款额 *QH~z2:[  
amount receivable 应收款额 =e*S h0dK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %1h%#/ #[  
analysis 分析 Bc&Y[u-n  
ancillary risk 附属风险 Tg/?v3M88  
annual account 周年帐目；周年帐目报表；年度决算；年结 I'[gGK4F  
annual accounting date 年结日期 &Zy% Zz  
annual allowance 每年免税额；年积金；年度津贴；年津 AO[/-Uij  
annual balance 年度余额 @KJ~M3d0l  
annual disposable income 每年可动用收入 l_$le  
annual estimates 周年预算 W<Ri(g-  
annual fee 年费 oDW)2*8yF  
annual general meeting 周年大会 q!f'?yFYK  
annual growth rate 年增率；每年增长率 cfSQqH  
annual long-term supplement 长期个案每年补助金
@;;3B  
annual pensionable emolument 可供计算退休金的年薪 M,w5F5  
annual report 年报 0H!J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T$!Pkdh  
annual return 周年报表；周年申报表；每年报税表格 H'a6] ]2  
Annual Return Rules 《周年报表规则》 Be;l!]i  
annual review of consumer prices 每年消费物价回顾 ,B2p \  
annual roll-forward basis 逐年延展方式 T\v~"pMu*0  
annual salary 年薪 zt!)7HBo  
annual statement 年度报表；年度决算表 sU7fVke1   
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 i4Da'Uk  
annuitant 年金受益人 Fzmc#?  
annuity 年金 ,76Q*p  
annuity contract 年金合约 ,eSII2,r4  
annuity on human life 人寿年金 T|k_$LH  
antecedent debt 先前的债项 #u"$\[G  
ante-dated cheque 倒填日期支票 9s4>hw@u  
anticipated expenditure 预期开支 t9~Y ?  
anticipated net profit 预期纯利 cB0"vbdO  
anticipated revenue 预期收入 <g$bM;6%  
anti-inflation measure 反通货膨胀措施 GahIR9_2  
anti-inflationary stance 反通货膨胀立场 aOhi<I`*  
apparent deficit 表面赤字 j4%\'xj:  
apparent financial solvency 表面偿债能力 ^UmhSxQ##  
apparent partner 表面合伙人 \)M EM=U  
application for personal assessment 个人入息课税申请书 @Ta0v:Y  
application of fund 资金应用 g|Xjw Ti8$  
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 IE:;`e:\D  
appointed actuary 委任精算师 c8h71
Cr  
appointed auditor 委任核数师；委任审计师 %6Y\4Fe  
appointed trustee 委任的受托人 ^]k=*>{ R  
appointer 委任人 ]?sw<D{  
apportioned pro rata 按比例分摊 tS3!cO\  
apportionment 分配；分摊 vyBx| TR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]u|5ZCv0  
apportionment formula 分摊方程式 Ug#EAV<m  
apportionment of estate duty 遗产税的分摊 )0o|u>  
appraisal 估价；评估 "Wg5eML0  
appreciable growth 可观增长 8}aS
SL]  
appreciable impact 显着影响 @{@ DGc  
appreciable increase 可观增长 }6To(*  
appreciation 增值；升值 f?lnBvT|b  
appreciation against other currencies 相对其他货币升值 oM!zeJNA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m$`4.>J  
appreciation tax 增值税 Ow0(q^H<  
appropriation 拨款；拨用；拨付 <YAs0  
appropriation account 拨款帐目 D\Fu4Eg  
Appropriation Bill 拨款法案 &[t} /+)  
appropriation-in-aid system 补助拨款办法 Wgm{ ]9Q  
approved assets 核准资产 PG{"GiZz=  
approved basket stock 认可一篮子证券 Iuve~ugO  
approved budget 核准预算 CqLAtS X7  
approved charitable donation 认可慈善捐款 DD'RSV5]  
approved charitable institution 认可慈善机构 F%I *m^7d  
approved currency 核准货币；认可货币 I:UN2`* #  
approved estimates 核准预算 ^f] 9^U{  
approved estimates of expenditure 核准开支预算 YeI|&FMX  
approved overseas insurer 核准海外保险人 &UQP9wS4v  
approved overseas trust company 核准海外信托公司 /Py`a1  
approved pooled investment fund 核准汇集投资基金 v*&WqVg  
approved provident fund scheme 认可公积金计划 R:y u  
approved provision 核准拨款 %'MR;hQsd8  
approved redeemable share 核准可赎回股份 w|U7pUz  
approved regional stock 认可地区性证券 (m() r0:@  
approved retirement scheme 认可退休金计划 Na.)!h_Kn'  
approved subordinated loan 核准附属贷款 r)gtx!bx  
arbitrage 套戥；套汇；套利 72\o6{BiC  
arbitrageur 套戥者；套汇者 Bgs,6:  
arbitrary amount 临时款项 i9^m;Y)^I  
arrangement 措施；安排；协定  \|7Y"WEQ  
arrears 欠款 G(hzW%P  
arrears of pay 欠付薪酬 -+n?Q;  
arrears of revenue 逾期未收税款；逾期未收的帐项 6C- !^8[ f  
articles of association 组织章程；组织细则；组织章程细则 `G2!{3UD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YR.f `-<Z  
ascertainment of profit 确定利润 e0g>.P@6  
"Asia Clear" “亚洲结算系统”