[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 !Z r 9
t|_  
allotment notice 股份配售通知；配股通知 !foiGZ3g  
allotment of shares 股份分配 |%V-|\GJ~j  
allowable 可获宽免；免税的 n86=1G:%  
allowable business loss 可扣除的营业亏损 i4Ps#R_wx  
allowable expenses 可扣税的支出 c.<bz  
allowance 免税额；津贴；备抵；准备金 M%U1?^
j8  
allowance for debts 债项的免税额 EFZ]|Z7  
allowance for depreciation by wear and tear 耗损折旧免税额 ~8A !..Z  
allowance for funeral expenses 殡殓费的免税额 rw9m+q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C0RnBu  
allowance for repairs and outgoings 修葺及支出方面的免税额 <-Hw@g  
allowance to debtor 给债务人的津贴 ;,OZ8g)LH  
alteration of capital 资本更改 X:0-FCT;\  
alternate trustee 候补受托人 ?}mbp4+j [  
amalgamation 合并 ,V>7eQt?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vXq2="+  
ambit of charges 征税范围；收费范围 E8`AU<  
amended valuation 经修订的估值 2. t'!uwI  
American Commodities Exchange 美国商品交易所 i]8+JG6  
American Express Bank Limited 美国运通银行 "8BZj;yS  
American Stock Exchange 美国证券交易所 x_X%|f  
amortization 摊销 qm!&(8NfK  
amount due from banks 存放银行同业的款项 KF.d
:  
amount due from banks abroad 存放海外银行同业的款项 E1"H(m&6  
amount due from holding companies 控股公司欠款 t'7A-K=k3  
amount due from local banks 存放本港银行同业的款项 @xqjAcfg  
amount due to banks 银行同业的存款 -45x a$vv  
amount due to banks abroad 海外银行同业的存款 Ub"6OT1tl  
amount due to holding companies 控股公司存款 x/)o'#d$|l  
amount due to local banks 本港银行同业的存款 +nOa&d\  
amount due to outport banks 外埠银行同业的存款 Omkp
jr(1  
amount for note issue 发行纸币的款额 dXBXV>rbB  
amount of bond 担保契据的款额 o 9?#;B$  
amount of consideration 代价款额 R9-Ps qmF  
amount of contribution 供款数额 JX $vz*KF  
amount of indebtedness 负债款额 <,X?+
hr  
amount of principal of the loan 贷款本金额 K:<0!C!  
amount of rates chargeable 应征差饷数额 V1d{E 0lM  
amount of share capital 股本额 zCuN8  
amount of sums assured 承保款额 l ;fO]{  
amount of variation 变动幅度 %]KOxaf_z  
amount of vote 拨款数额 &3_S+.JO  
amount payable 应付款额 J+]W*?m  
amount receivable 应收款额 yw
CF{rRd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Gc1!
')g!  
analysis 分析 +{7/+Zz  
ancillary risk 附属风险 DV6B_A{kI  
annual account 周年帐目；周年帐目报表；年度决算；年结 xnp5X hU  
annual accounting date 年结日期 F?3zw4Vt~  
annual allowance 每年免税额；年积金；年度津贴；年津 ~4}'R_  
annual balance 年度余额 Y6R+i0guz  
annual disposable income 每年可动用收入 Y}aa W[  
annual estimates 周年预算 /,`40^U}  
annual fee 年费 $z":E(oy  
annual general meeting 周年大会 *D_pFS^l  
annual growth rate 年增率；每年增长率 /W @k:  
annual long-term supplement 长期个案每年补助金 w~lxWgaY7  
annual pensionable emolument 可供计算退休金的年薪 Y`tv"v2  
annual report 年报 t:N3k ;k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 PDQ\N
D  
annual return 周年报表；周年申报表；每年报税表格 9Z_!}eY2mc  
Annual Return Rules 《周年报表规则》 j56Dt_  
annual review of consumer prices 每年消费物价回顾 |GqKa  
annual roll-forward basis 逐年延展方式 ]y52%RAKI  
annual salary 年薪 &1(PS)s  
annual statement 年度报表；年度决算表 d8V)eZYXy~  
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
TM?RH{(r  
annuitant 年金受益人 Q!&@aKl  
annuity 年金 kH9fK80  
annuity contract 年金合约 e ab_"W   
annuity on human life 人寿年金 aplOo[  
antecedent debt 先前的债项 F2bAo6~R  
ante-dated cheque 倒填日期支票 !92zC._  
anticipated expenditure 预期开支 JIYZ  
anticipated net profit 预期纯利 /^jV-Z`  
anticipated revenue 预期收入 rT}k[  
anti-inflation measure 反通货膨胀措施 S@WzvM  
anti-inflationary stance 反通货膨胀立场 YS|Ve*t(L=  
apparent deficit 表面赤字 rf[w& ~R  
apparent financial solvency 表面偿债能力 5jS8{d0  
apparent partner 表面合伙人 :Dn{  
application for personal assessment 个人入息课税申请书 d7)EzW|I;  
application of fund 资金应用 N:]Ud(VRM  
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 8<w8"B.i  
appointed actuary 委任精算师 {rE]y C^  
appointed auditor 委任核数师；委任审计师 E5EA
k6  
appointed trustee 委任的受托人 /E| Ac&Qk  
appointer 委任人 )K"7=TvY  
apportioned pro rata 按比例分摊 c7[+gc5}  
apportionment 分配；分摊 ^@a|s Sb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )c"m:3D@  
apportionment formula 分摊方程式 5kju{2`GF  
apportionment of estate duty 遗产税的分摊 s+jL BY  
appraisal 估价；评估 +:#x!i;W8[  
appreciable growth 可观增长 ' 6#e
n9{L  
appreciable impact 显着影响 x,~ys4  
appreciable increase 可观增长 ` dpm{sn  
appreciation 增值；升值 <6(&w9WY  
appreciation against other currencies 相对其他货币升值 hiM nU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?--EIA8mfp  
appreciation tax 增值税 N*CcJp {Q  
appropriation 拨款；拨用；拨付 WXgGB[x  
appropriation account 拨款帐目 C2/B1ba  
Appropriation Bill 拨款法案 4a6WQVS  
appropriation-in-aid system 补助拨款办法 W.O]f.h  
approved assets 核准资产 i[\`] C{gf  
approved basket stock 认可一篮子证券 sERm+x<  
approved budget 核准预算 ra[*E4P9L*  
approved charitable donation 认可慈善捐款 hDsSOpj  
approved charitable institution 认可慈善机构 Lao
lAqU  
approved currency 核准货币；认可货币 <Jwx|  
approved estimates 核准预算 OU /=wpt  
approved estimates of expenditure 核准开支预算 sBuOKT/j  
approved overseas insurer 核准海外保险人 ow!NH,'Hy  
approved overseas trust company 核准海外信托公司 JJ=%\j  
approved pooled investment fund 核准汇集投资基金 ;xKPa6`E  
approved provident fund scheme 认可公积金计划 L=1~)>mP  
approved provision 核准拨款 Vw~st1",[  
approved redeemable share 核准可赎回股份 I6B`G Im5  
approved regional stock 认可地区性证券 s;[OR  
approved retirement scheme 认可退休金计划  `[=3_  
approved subordinated loan 核准附属贷款 2U Q&n`A  
arbitrage 套戥；套汇；套利 X\yy\`o  
arbitrageur 套戥者；套汇者 SJXA  
arbitrary amount 临时款项 8qi6>}A  
arrangement 措施；安排；协定 m
[t4XK  
arrears 欠款 )^^Eh=Kbj  
arrears of pay 欠付薪酬
Q Jnji  
arrears of revenue 逾期未收税款；逾期未收的帐项 *Mg. *N  
articles of association 组织章程；组织细则；组织章程细则 l)^sE)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9BA*e-[  
ascertainment of profit 确定利润 + yF._Ie=  
"Asia Clear" “亚洲结算系统”