[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\En*3  
allotment notice 股份配售通知；配股通知 C)66^l!x  
allotment of shares 股份分配 wxU@M1w}  
allowable 可获宽免；免税的 CmKbpN*  
allowable business loss 可扣除的营业亏损 LldZ"%P  
allowable expenses 可扣税的支出 _{0'3tI7  
allowance 免税额；津贴；备抵；准备金 y5gTd_-  
allowance for debts 债项的免税额 a~jU~('4}w  
allowance for depreciation by wear and tear 耗损折旧免税额 L,6v!9@  
allowance for funeral expenses 殡殓费的免税额 ,Axk\7-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0<Q['l4Ar  
allowance for repairs and outgoings 修葺及支出方面的免税额 %"kF i  
allowance to debtor 给债务人的津贴 8>Az<EF^=#  
alteration of capital 资本更改 LCKCg[D  
alternate trustee 候补受托人 sI>I  
amalgamation 合并 Q{FK_Mv<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3fA.DK[4[  
ambit of charges 征税范围；收费范围 9n\:grW  
amended valuation 经修订的估值 !0i6:2nw  
American Commodities Exchange 美国商品交易所 ?Vg251-H  
American Express Bank Limited 美国运通银行 mcbvB5U  
American Stock Exchange 美国证券交易所 ,=!_7'm
 
amortization 摊销 |hHj7X<?k  
amount due from banks 存放银行同业的款项 2ZUI~:U Z  
amount due from banks abroad 存放海外银行同业的款项 .yK~FzL s  
amount due from holding companies 控股公司欠款 I|&<!{Rq  
amount due from local banks 存放本港银行同业的款项 YQ/  
amount due to banks 银行同业的存款 o3C7
JG  
amount due to banks abroad 海外银行同业的存款 kF{'?R5w  
amount due to holding companies 控股公司存款 8x":7 yV&  
amount due to local banks 本港银行同业的存款 Q>OBK& '  
amount due to outport banks 外埠银行同业的存款 ppL*#/jYt  
amount for note issue 发行纸币的款额 ob= ](  
amount of bond 担保契据的款额 }.`no   
amount of consideration 代价款额 [{R^!Az&b<  
amount of contribution 供款数额 YO&=fd*  
amount of indebtedness 负债款额 MP aF  
amount of principal of the loan 贷款本金额 m/M=.\]  
amount of rates chargeable 应征差饷数额 i{T mn  
amount of share capital 股本额 xLX2F  
amount of sums assured 承保款额 `X;'*E]e  
amount of variation 变动幅度 EL/~c*a/  
amount of vote 拨款数额 ,_+Gb  
amount payable 应付款额 l 1C'<+2j!  
amount receivable 应收款额  8kn> ?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 | R\PQ/)  
analysis 分析 =17d7#-  
ancillary risk 附属风险 U1oZ\Mh  
annual account 周年帐目；周年帐目报表；年度决算；年结 >a
w`kr  
annual accounting date 年结日期 jg)+]r/hS  
annual allowance 每年免税额；年积金；年度津贴；年津 4\? z^^  
annual balance 年度余额 Ui:
WbH<b{  
annual disposable income 每年可动用收入
`LroH>_  
annual estimates 周年预算 0Wd2Z-I  
annual fee 年费 z?Hi u6c-  
annual general meeting 周年大会 5f#N$mh  
annual growth rate 年增率；每年增长率 8rV"? m`S  
annual long-term supplement 长期个案每年补助金 r^g"%nq9/  
annual pensionable emolument 可供计算退休金的年薪 &|]GTN `E  
annual report 年报 C0O$
iWs=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HGiO}|q:  
annual return 周年报表；周年申报表；每年报税表格 'sII/sq`(  
Annual Return Rules 《周年报表规则》 }Mv$Up  
annual review of consumer prices 每年消费物价回顾 K$1(HbL  
annual roll-forward basis 逐年延展方式 ^pc?oDPSg  
annual salary 年薪 L<QjkFj  
annual statement 年度报表；年度决算表 ?R!?}7  
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 iNO}</7?  
annuitant 年金受益人 ZBY*C;[)*P  
annuity 年金 dQ.:xu}~  
annuity contract 年金合约 $c1zMkY)u  
annuity on human life 人寿年金 :abpht  
antecedent debt 先前的债项 D*_Z"q_B  
ante-dated cheque 倒填日期支票 hD*83_S  
anticipated expenditure 预期开支 f)_k_<  
anticipated net profit 预期纯利 /s~(? =qYH  
anticipated revenue 预期收入 uUIjntSF(  
anti-inflation measure 反通货膨胀措施 ._X|Ye9/  
anti-inflationary stance 反通货膨胀立场 XI5TVxo(q  
apparent deficit 表面赤字 m=K46i+NE  
apparent financial solvency 表面偿债能力 ~9We)FvU4  
apparent partner 表面合伙人 ev
Qk,;pIm  
application for personal assessment 个人入息课税申请书 <V b SEi  
application of fund 资金应用 ~[Fh+t(Y  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 "AuU5G 9'I  
appointed actuary 委任精算师 S%6V(L|  
appointed auditor 委任核数师；委任审计师
A[hvT\X  
appointed trustee 委任的受托人 1m{c8Z.h/d  
appointer 委任人 EYy|JT]B  
apportioned pro rata 按比例分摊 /EvnwYQy  
apportionment 分配；分摊 hpBn_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vEZd;40y  
apportionment formula 分摊方程式 (?vKe5  
apportionment of estate duty 遗产税的分摊 O<\h_    
appraisal 估价；评估 ETQL,t9m  
appreciable growth 可观增长 3? x}48  
appreciable impact 显着影响 zI&).  
appreciable increase 可观增长 E%&E<<nhZ  
appreciation 增值；升值  QUb#84  
appreciation against other currencies 相对其他货币升值 )VM'^sV?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .a_xQ]eQ  
appreciation tax 增值税 (L 8V)1N  
appropriation 拨款；拨用；拨付 D>6vI  
appropriation account 拨款帐目 IAFj_VWC0  
Appropriation Bill 拨款法案 3bK=Q3N  
appropriation-in-aid system 补助拨款办法 1\LK[tvh  
approved assets 核准资产 &eIwlynm  
approved basket stock 认可一篮子证券 aUyJi  
approved budget 核准预算 6xW1 7P  
approved charitable donation 认可慈善捐款 N 6t`45  
approved charitable institution 认可慈善机构 VD0U]~CWR  
approved currency 核准货币；认可货币 /8[T2Z!  
approved estimates 核准预算  0N`'a?x  
approved estimates of expenditure 核准开支预算 =|O><O|  
approved overseas insurer 核准海外保险人 ApotRr$)  
approved overseas trust company 核准海外信托公司 T,uVt^.R+  
approved pooled investment fund 核准汇集投资基金 J]gtgt^   
approved provident fund scheme 认可公积金计划 pP^"p"<s  
approved provision 核准拨款 JrJTIUf_  
approved redeemable share 核准可赎回股份 r.10b]b  
approved regional stock 认可地区性证券 VCCG_
K9'  
approved retirement scheme 认可退休金计划 Y6OR I  
approved subordinated loan 核准附属贷款 ?
t"bF:!  
arbitrage 套戥；套汇；套利 k}908%w  
arbitrageur 套戥者；套汇者 40Z/;,wp{  
arbitrary amount 临时款项 V?C_PMa  
arrangement 措施；安排；协定 nOdAp4{:q%  
arrears 欠款 G}0fk]%\:  
arrears of pay 欠付薪酬 1IeB_t  
arrears of revenue 逾期未收税款；逾期未收的帐项 eSA%:Is.  
articles of association 组织章程；组织细则；组织章程细则 5 im qZw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Sp~gY]:  
ascertainment of profit 确定利润 &k0c|q]  
"Asia Clear" “亚洲结算系统”