[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 }x?2txuu  
allotment notice 股份配售通知；配股通知 !2]'S=Y  
allotment of shares 股份分配 T9-2"M=|<  
allowable 可获宽免；免税的 G!5~`v  
allowable business loss 可扣除的营业亏损 M IR))j;  
allowable expenses 可扣税的支出 \@GKVssw  
allowance 免税额；津贴；备抵；准备金 }\hz@G<  
allowance for debts 债项的免税额 ?9:~d#p  
allowance for depreciation by wear and tear 耗损折旧免税额 L(_bf/@3  
allowance for funeral expenses 殡殓费的免税额 &Q[|FO;[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a>BPK"K2  
allowance for repairs and outgoings 修葺及支出方面的免税额 *dX 7  
allowance to debtor 给债务人的津贴 G q2@37
U  
alteration of capital 资本更改 h7o?z!  
alternate trustee 候补受托人 \CZD.2p#&  
amalgamation 合并 #;F*rJ[XY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lD@`xq.M;  
ambit of charges 征税范围；收费范围 uN9J?j*ir  
amended valuation 经修订的估值 .dTXC'  
American Commodities Exchange 美国商品交易所 p[7?0 (  
American Express Bank Limited 美国运通银行 {9<c*0l  
American Stock Exchange 美国证券交易所 _?c7{  
amortization 摊销 C=<PYkt,L  
amount due from banks 存放银行同业的款项 {# Vp`ji  
amount due from banks abroad 存放海外银行同业的款项 5PPaR|c3  
amount due from holding companies 控股公司欠款 q?bKh*48  
amount due from local banks 存放本港银行同业的款项 ja+PVf  
amount due to banks 银行同业的存款 xw~3x*{  
amount due to banks abroad 海外银行同业的存款 )^LiALh  
amount due to holding companies 控股公司存款 GVUZn/ /  
amount due to local banks 本港银行同业的存款 p\ _&  
amount due to outport banks 外埠银行同业的存款 (Kb_/  
amount for note issue 发行纸币的款额 p{oc}dWin  
amount of bond 担保契据的款额 Gq0`VHAn  
amount of consideration 代价款额 u/(~ewI  
amount of contribution 供款数额 7'idjc R  
amount of indebtedness 负债款额 2su/I  
amount of principal of the loan 贷款本金额 JbXd9AMh2  
amount of rates chargeable 应征差饷数额 F8d:7`lO@/  
amount of share capital 股本额 }ISc^W) t  
amount of sums assured 承保款额 GVld]ioycG  
amount of variation 变动幅度 #(G"ya  
amount of vote 拨款数额 "-:-!1;Ji  
amount payable 应付款额 2OsS+6,[x  
amount receivable 应收款额 5L J0V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]jgMN7  
analysis 分析  r74' _y  
ancillary risk 附属风险 D/b F  
annual account 周年帐目；周年帐目报表；年度决算；年结 :'X:cL  
annual accounting date 年结日期 ';KWHk8C  
annual allowance 每年免税额；年积金；年度津贴；年津 k
B-]SD#  
annual balance 年度余额 x|GkXD3  
annual disposable income 每年可动用收入 _o'a|=Osx>  
annual estimates 周年预算 s%i \z }/  
annual fee 年费 1Ms_2  
annual general meeting 周年大会 bO+]1nZ.  
annual growth rate 年增率；每年增长率 \t?rHB3"  
annual long-term supplement 长期个案每年补助金 < % {?Js  
annual pensionable emolument 可供计算退休金的年薪 k]9+/$  
annual report 年报 uo-1.[9ds  
Annual Report on the Consumer Price Index 《消费物价指数年报》 AfvIzsT0  
annual return 周年报表；周年申报表；每年报税表格 V2 >+s y  
Annual Return Rules 《周年报表规则》 ?(Ytc)  
annual review of consumer prices 每年消费物价回顾 3#N`n |UgC  
annual roll-forward basis 逐年延展方式 $nr=4'yZ  
annual salary 年薪 &.[I}KH|B  
annual statement 年度报表；年度决算表 m"GgaH3,  
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 dry>TXG*  
annuitant 年金受益人 y_LFkZ
 
annuity 年金 Y@ X>ejk"  
annuity contract 年金合约 N^f_hL|:9  
annuity on human life 人寿年金 S9%ZeM+  
antecedent debt 先前的债项 U<I
]_]  
ante-dated cheque 倒填日期支票 W:
JR\KKU  
anticipated expenditure 预期开支 -S7i':  
anticipated net profit 预期纯利 Of m0{c=  
anticipated revenue 预期收入 aY0{vX  
anti-inflation measure 反通货膨胀措施 ti!kJ"q  
anti-inflationary stance 反通货膨胀立场 vOo-
jUKs  
apparent deficit 表面赤字 mv>-X J+  
apparent financial solvency 表面偿债能力 <RuLIu  
apparent partner 表面合伙人 X8y :=k,E  
application for personal assessment 个人入息课税申请书 PFjh]/=  
application of fund 资金应用 13fyg7^JP  
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 Pye/o  
appointed actuary 委任精算师 zE+^WeH|  
appointed auditor 委任核数师；委任审计师 ^
Q9K]Vo  
appointed trustee 委任的受托人 7n]ukqZ  
appointer 委任人 uc aa;zj  
apportioned pro rata 按比例分摊 z&y
VU<;  
apportionment 分配；分摊 BAojP1}+
,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9XmbH
S[0V  
apportionment formula 分摊方程式 /sr.MT
 
apportionment of estate duty 遗产税的分摊 sKC(xO@L;`  
appraisal 估价；评估 2TgS )  
appreciable growth 可观增长 UJ><B"  
appreciable impact 显着影响 |k#EYf#Y  
appreciable increase 可观增长 $}B&u)  
appreciation 增值；升值 o)+C4f[G4  
appreciation against other currencies 相对其他货币升值 Oj '^Ww m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l ;S_J^S  
appreciation tax 增值税 |E&|6h1  
appropriation 拨款；拨用；拨付 N ;Cs? C  
appropriation account 拨款帐目 e!vWGnY  
Appropriation Bill 拨款法案 1dOB|  
appropriation-in-aid system 补助拨款办法 e5(c,,/  
approved assets 核准资产 Hi^Z`97c  
approved basket stock 认可一篮子证券 B.L_EIw  
approved budget 核准预算 Wr`<bLq1vs  
approved charitable donation 认可慈善捐款 :-$TD('F  
approved charitable institution 认可慈善机构 ;H9 W:_ahE  
approved currency 核准货币；认可货币 G" ixw  
approved estimates 核准预算 `yh][gqVE~  
approved estimates of expenditure 核准开支预算 i ^, $/  
approved overseas insurer 核准海外保险人 A@Cvx7X  
approved overseas trust company 核准海外信托公司 J^!wk
9q  
approved pooled investment fund 核准汇集投资基金 H(kxRPH4@]  
approved provident fund scheme 认可公积金计划 !-t"}^)  
approved provision 核准拨款 ra8AUj~RX  
approved redeemable share 核准可赎回股份 B<ZCuVWH:  
approved regional stock 认可地区性证券 iD/+#UTY  
approved retirement scheme 认可退休金计划 \d3~kq3  
approved subordinated loan 核准附属贷款 ),H1z`c&I  
arbitrage 套戥；套汇；套利 ~MP /[,j`  
arbitrageur 套戥者；套汇者 !&5|:96o  
arbitrary amount 临时款项 [LrO"9q(  
arrangement 措施；安排；协定 +_jM$?:F}  
arrears 欠款 y5XFJj  
arrears of pay 欠付薪酬 O&s UPv  
arrears of revenue 逾期未收税款；逾期未收的帐项 @2`nBtk  
articles of association 组织章程；组织细则；组织章程细则 t"OP*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _-2;!L #/  
ascertainment of profit 确定利润 ]2{]TJ@B  
"Asia Clear" “亚洲结算系统”