[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 T{Xd>  
allotment notice 股份配售通知；配股通知 R;Dj70g  
allotment of shares 股份分配 EOu[X'gLr  
allowable 可获宽免；免税的
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allowable business loss 可扣除的营业亏损 r'{N_| :vv  
allowable expenses 可扣税的支出 <L4$f(2  
allowance 免税额；津贴；备抵；准备金 G3^<l0?S  
allowance for debts 债项的免税额 U$gR}8\e  
allowance for depreciation by wear and tear 耗损折旧免税额  ?{"r(  
allowance for funeral expenses 殡殓费的免税额 bKsjbYuo  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3f^Pr  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?ld&}|W~  
allowance to debtor 给债务人的津贴 hQj@D\}  
alteration of capital 资本更改 */IiL%g4u  
alternate trustee 候补受托人 XjL3Ar*  
amalgamation 合并 1!.-/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $L0sBW&  
ambit of charges 征税范围；收费范围 *1["x;A  
amended valuation 经修订的估值 :<zIWje  
American Commodities Exchange 美国商品交易所 pTq DPU  
American Express Bank Limited 美国运通银行 <(>t"<  
American Stock Exchange 美国证券交易所 46NuT]6/4  
amortization 摊销 Z C01MDIY  
amount due from banks 存放银行同业的款项 q,)V0Ffe[|  
amount due from banks abroad 存放海外银行同业的款项  >Vt2@E
e  
amount due from holding companies 控股公司欠款 u@e.5_:S)  
amount due from local banks 存放本港银行同业的款项 \:{K",2  
amount due to banks 银行同业的存款 2 G_KTYJ  
amount due to banks abroad 海外银行同业的存款 d]s^?=gM  
amount due to holding companies 控股公司存款 ,V!"4T,Z  
amount due to local banks 本港银行同业的存款 !@Qk=Xkg  
amount due to outport banks 外埠银行同业的存款 Nf!N;Cy?  
amount for note issue 发行纸币的款额 _x(hlHFk  
amount of bond 担保契据的款额 CBf[$[e  
amount of consideration 代价款额 x@q.u3o9  
amount of contribution 供款数额 #< [&Lw  
amount of indebtedness 负债款额 ,L-/7}"VHA  
amount of principal of the loan 贷款本金额 #d,)Qe[  
amount of rates chargeable 应征差饷数额 !gW`xVGv  
amount of share capital 股本额 j H2)8~P  
amount of sums assured 承保款额 b3-j2`#  
amount of variation 变动幅度 9#U]?^DJ@  
amount of vote 拨款数额 FtyT:=Kpc  
amount payable 应付款额 n',X,P
0  
amount receivable 应收款额 #[9UCX^=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fB9,# F  
analysis 分析 G?$o+Y'F  
ancillary risk 附属风险 6vbKKn`ST  
annual account 周年帐目；周年帐目报表；年度决算；年结 1z7+:~;l  
annual accounting date 年结日期 WRu(F54Sk  
annual allowance 每年免税额；年积金；年度津贴；年津 ben-<3r  
annual balance 年度余额 dlfjx  
annual disposable income 每年可动用收入 c6vJ;iz  
annual estimates 周年预算 r]cq|Nv8:  
annual fee 年费 69r%b7#  
annual general meeting 周年大会 \0 h>!u  
annual growth rate 年增率；每年增长率 Vv+nq_  
annual long-term supplement 长期个案每年补助金 3?V'O6  
annual pensionable emolument 可供计算退休金的年薪 0>CG2SRn  
annual report 年报 J8S$YRZ_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &T,,fz$  
annual return 周年报表；周年申报表；每年报税表格 :'Gn?dv|  
Annual Return Rules 《周年报表规则》 N}U+K  
annual review of consumer prices 每年消费物价回顾 VC/n}7p  
annual roll-forward basis 逐年延展方式 udUc& pX  
annual salary 年薪 Kt*b) <  
annual statement 年度报表；年度决算表 =JE<oVP8  
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 QEqYqAGzu|  
annuitant 年金受益人 c\o_U9=n  
annuity 年金 (LTu=1  
annuity contract 年金合约 m] U  
annuity on human life 人寿年金 +I5\`By=  
antecedent debt 先前的债项 j}.gK6Yq*  
ante-dated cheque 倒填日期支票 wX)'
1H):T  
anticipated expenditure 预期开支 va F1e:(  
anticipated net profit 预期纯利 _Kaqx"D  
anticipated revenue 预期收入 5lHt~hB\  
anti-inflation measure 反通货膨胀措施 ! N2uJ?t  
anti-inflationary stance 反通货膨胀立场 yT OZa-  
apparent deficit 表面赤字 ."dT6uE  
apparent financial solvency 表面偿债能力 E8kD#tL  
apparent partner 表面合伙人 [VXQ&  
application for personal assessment 个人入息课税申请书 Y<W9
LF  
application of fund 资金应用 Xxh^4vKjX  
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 \m )s"Sh.  
appointed actuary 委任精算师 BTr oe=R  
appointed auditor 委任核数师；委任审计师 $=\=80u/  
appointed trustee 委任的受托人 [/hoNCH!  
appointer 委任人 .?NfV%vv  
apportioned pro rata 按比例分摊 `m(ZX\W]  
apportionment 分配；分摊 *3Lo[GE>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r&R~a9+)  
apportionment formula 分摊方程式 NqF*h at  
apportionment of estate duty 遗产税的分摊 4qDO(YWf  
appraisal 估价；评估 2&S^\kf  
appreciable growth 可观增长 _Ml?cT/J.O  
appreciable impact 显着影响 g0biw?  
appreciable increase 可观增长 I\1E=6"  
appreciation 增值；升值 ?yAb=zI1b  
appreciation against other currencies 相对其他货币升值 am/}V%^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +arh/pd_I  
appreciation tax 增值税 yx?oxDJg  
appropriation 拨款；拨用；拨付 8t =H  
appropriation account 拨款帐目 Y{j~;G@Wl  
Appropriation Bill 拨款法案 _)vX_gCi  
appropriation-in-aid system 补助拨款办法 SPb` Q"  
approved assets 核准资产 PYi<iSr  
approved basket stock 认可一篮子证券 >yn?@ve@  
approved budget 核准预算 *.w6=}  
approved charitable donation 认可慈善捐款 HHw&BNQG  
approved charitable institution 认可慈善机构 j^#\k m B  
approved currency 核准货币；认可货币 h
/C{  
approved estimates 核准预算 xp:I(  
approved estimates of expenditure 核准开支预算 /z^v%l  
approved overseas insurer 核准海外保险人 %fld<O  
approved overseas trust company 核准海外信托公司 :fRta[  
approved pooled investment fund 核准汇集投资基金 uYs45 G  
approved provident fund scheme 认可公积金计划 oD2
! [&  
approved provision 核准拨款 [Y
 lRz  
approved redeemable share 核准可赎回股份 _^{RtP#=  
approved regional stock 认可地区性证券 p Cx_[#DrP  
approved retirement scheme 认可退休金计划 IG}yGGn  
approved subordinated loan 核准附属贷款 FiReb3zR  
arbitrage 套戥；套汇；套利 am5;B`}q  
arbitrageur 套戥者；套汇者
S e[=$W  
arbitrary amount 临时款项 uh9b!8  
arrangement 措施；安排；协定 y /8iEs  
arrears 欠款 "(H%m9K  
arrears of pay 欠付薪酬 ^WWr8-  
arrears of revenue 逾期未收税款；逾期未收的帐项 arKf9`9  
articles of association 组织章程；组织细则；组织章程细则 (oiQ5s^f  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Da! fwth  
ascertainment of profit 确定利润 |a[" ^ 2  
"Asia Clear" “亚洲结算系统”