[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 8l)l9;4 6  
allotment notice 股份配售通知；配股通知 |5g*pXu{  
allotment of shares 股份分配 .,EZ-&6{  
allowable 可获宽免；免税的 4N#0w]_,>Y  
allowable business loss 可扣除的营业亏损 {4:En;  
allowable expenses 可扣税的支出 @W^g(I(w  
allowance 免税额；津贴；备抵；准备金
'}XW  
allowance for debts 债项的免税额 ]kc_wFT<  
allowance for depreciation by wear and tear 耗损折旧免税额 %zX'u.}8#  
allowance for funeral expenses 殡殓费的免税额 {\0R[+d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `D#l(gZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 Jr1^qY`0+  
allowance to debtor 给债务人的津贴 mM}|x~\R  
alteration of capital 资本更改 \ iP[iE=  
alternate trustee 候补受托人 '#q"u y  
amalgamation 合并 %/UQ0d~b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /=Xen mmS  
ambit of charges 征税范围；收费范围 iUl{_vb  
amended valuation 经修订的估值 -=g`7^qa>  
American Commodities Exchange 美国商品交易所 %
DRDe  
American Express Bank Limited 美国运通银行 2c+q~8Jv  
American Stock Exchange 美国证券交易所  W#??fae  
amortization 摊销 _X@:-_  
amount due from banks 存放银行同业的款项 Vy(l yD<6  
amount due from banks abroad 存放海外银行同业的款项 5B98}N  
amount due from holding companies 控股公司欠款 H) (K  
amount due from local banks 存放本港银行同业的款项 Z{ p;J^:  
amount due to banks 银行同业的存款 40@KL$B=  
amount due to banks abroad 海外银行同业的存款 ClfpA?vv  
amount due to holding companies 控股公司存款 `SIJszqc  
amount due to local banks 本港银行同业的存款 blp)a  
amount due to outport banks 外埠银行同业的存款 %%-kUe  
amount for note issue 发行纸币的款额 Y
,)9{T  
amount of bond 担保契据的款额 ^ 5GS!u"  
amount of consideration 代价款额 %:oGyV7a  
amount of contribution 供款数额 eyo)Su  
amount of indebtedness 负债款额 gW* ee  
amount of principal of the loan 贷款本金额 Pu*st=KGB  
amount of rates chargeable 应征差饷数额 T!;<Fy"p  
amount of share capital 股本额 <F!:dyl  
amount of sums assured 承保款额 2y<d@z:K  
amount of variation 变动幅度 WG^D$L
:  
amount of vote 拨款数额 1pz6e8p:m  
amount payable 应付款额 {fX4  
amount receivable 应收款额 [NKWudq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |-e=P9,  
analysis 分析 eueXklpg+  
ancillary risk 附属风险 ,*C^ixNE  
annual account 周年帐目；周年帐目报表；年度决算；年结 33u7  
annual accounting date 年结日期 +_`F@^R_  
annual allowance 每年免税额；年积金；年度津贴；年津 2QBtwlQ?[  
annual balance 年度余额 ]=_BK!O  
annual disposable income 每年可动用收入 -''vxt?7H&  
annual estimates 周年预算 -7+Fb^"L  
annual fee 年费 esLY1c%"/  
annual general meeting 周年大会 pXQ&2s$  
annual growth rate 年增率；每年增长率 t@4vEKw?.X  
annual long-term supplement 长期个案每年补助金 o/&:w z  
annual pensionable emolument 可供计算退休金的年薪 E+3~w?1  
annual report 年报 ME|"pJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bUWtlg  
annual return 周年报表；周年申报表；每年报税表格 !$d:k|b  
Annual Return Rules 《周年报表规则》 tL IE^  
annual review of consumer prices 每年消费物价回顾 Q!|71{5U  
annual roll-forward basis 逐年延展方式 e`_3= kI  
annual salary 年薪 -
eNi;u  
annual statement 年度报表；年度决算表 n09|Jzv9  
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 $/d~bk@=l  
annuitant 年金受益人 S[ 2`7'XV  
annuity 年金 w
{UU(  
annuity contract 年金合约 2C-RoZ~  
annuity on human life 人寿年金 :x;D- kZ  
antecedent debt 先前的债项 s%/0WW0y^  
ante-dated cheque 倒填日期支票 rAQ^:
q  
anticipated expenditure 预期开支 ({i|  
anticipated net profit 预期纯利 ?jOpW1  
anticipated revenue 预期收入 kW(8i}bg  
anti-inflation measure 反通货膨胀措施 [Zua7&(5  
anti-inflationary stance 反通货膨胀立场 [S9n F  
apparent deficit 表面赤字 s ^}V  
apparent financial solvency 表面偿债能力 "<.b=mN-  
apparent partner 表面合伙人 as\V, {<  
application for personal assessment 个人入息课税申请书 @yek6E&9  
application of fund 资金应用 S@*@*>s^  
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 ,f1+jC
  
appointed actuary 委任精算师 \zoJr)  
appointed auditor 委任核数师；委任审计师 |0Zj/1<$  
appointed trustee 委任的受托人 /_56H?w\  
appointer 委任人 CiMN J  
apportioned pro rata 按比例分摊 eq/s8]uM  
apportionment 分配；分摊 2<J82(4j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1- b,X]i  
apportionment formula 分摊方程式 rFmE6{4:p  
apportionment of estate duty 遗产税的分摊 K+GjJ8  
appraisal 估价；评估 ^7_<rs  
appreciable growth 可观增长 +)F8YMg e  
appreciable impact 显着影响   ()SG  
appreciable increase 可观增长 * dNMnZ@Y  
appreciation 增值；升值 , n EeI&  
appreciation against other currencies 相对其他货币升值 g xLA1]>{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 RnTPU`  
appreciation tax 增值税 lca.(3u  
appropriation 拨款；拨用；拨付 #:{u1sq;  
appropriation account 拨款帐目 ksK lw_%o  
Appropriation Bill 拨款法案 "%Rx;xw|  
appropriation-in-aid system 补助拨款办法 w!xSYh')  
approved assets 核准资产 J5l:_hZUV  
approved basket stock 认可一篮子证券 $4eogI7N>w  
approved budget 核准预算 <Z0Tz6/j,  
approved charitable donation 认可慈善捐款 2xjS;lpw  
approved charitable institution 认可慈善机构 WFh!re%Z  
approved currency 核准货币；认可货币 t qER;L  
approved estimates 核准预算 T8RQM1D_s  
approved estimates of expenditure 核准开支预算 g"# +U7O  
approved overseas insurer 核准海外保险人 0_Y;r{3m"  
approved overseas trust company 核准海外信托公司 f^]2qoN  
approved pooled investment fund 核准汇集投资基金 V&f3>#n\  
approved provident fund scheme 认可公积金计划 PSy=O\  
approved provision 核准拨款 [PU.lRq  
approved redeemable share 核准可赎回股份 6Es-{u(,  
approved regional stock 认可地区性证券 [}VEDx
 
approved retirement scheme 认可退休金计划 ]V9\4#I4  
approved subordinated loan 核准附属贷款 $U6)km4  
arbitrage 套戥；套汇；套利 \@80Z5?n  
arbitrageur 套戥者；套汇者 jy1*E3vQ  
arbitrary amount 临时款项 `@:^(sMo  
arrangement 措施；安排；协定 q= tDMK'h  
arrears 欠款 g;*~
xo  
arrears of pay 欠付薪酬 1 8&^k|  
arrears of revenue 逾期未收税款；逾期未收的帐项 TQ>1u  
articles of association 组织章程；组织细则；组织章程细则 yX)2 hj:s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?vk &k(FT  
ascertainment of profit 确定利润 UV:_5"-  
"Asia Clear" “亚洲结算系统”