[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 kS[xwbE  
allotment notice 股份配售通知；配股通知 EBS04]5ul  
allotment of shares 股份分配 d^X;XVAvP  
allowable 可获宽免；免税的 D0,U2d  
allowable business loss 可扣除的营业亏损 v\ggFrG]  
allowable expenses 可扣税的支出 <Yfk7Un  
allowance 免税额；津贴；备抵；准备金 I9Af\ k|^  
allowance for debts 债项的免税额 X b-q:{r1h  
allowance for depreciation by wear and tear 耗损折旧免税额 $Jo[&,  
allowance for funeral expenses 殡殓费的免税额 JB(~O `  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 aG QC  
allowance for repairs and outgoings 修葺及支出方面的免税额 P:&XtpP  
allowance to debtor 给债务人的津贴 O-6848iCX  
alteration of capital 资本更改 >=c<6#:s<9  
alternate trustee 候补受托人 Cul^b_UmP#  
amalgamation 合并 HF}%Ow  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /02|b}{  
ambit of charges 征税范围；收费范围 s"`uE$6N  
amended valuation 经修订的估值 # )-Kf  
American Commodities Exchange 美国商品交易所 $-Q,@Bztq  
American Express Bank Limited 美国运通银行 h9c54Ux  
American Stock Exchange 美国证券交易所 hZ!N8nWwNR  
amortization 摊销 yWsV !Ub  
amount due from banks 存放银行同业的款项 8 C4DOz|  
amount due from banks abroad 存放海外银行同业的款项 Be"D0=<  
amount due from holding companies 控股公司欠款 UOH2I+@V  
amount due from local banks 存放本港银行同业的款项 GQ ZEMy7  
amount due to banks 银行同业的存款 +=hiLfnE  
amount due to banks abroad 海外银行同业的存款 ; k{w@L.@  
amount due to holding companies 控股公司存款 0XFJ/  
amount due to local banks 本港银行同业的存款 t8 g^W K  
amount due to outport banks 外埠银行同业的存款 T(K~be  
amount for note issue 发行纸币的款额 l)GV&V  
amount of bond 担保契据的款额 U'@eUY(Ov$  
amount of consideration 代价款额 *A.E?9pL\  
amount of contribution 供款数额 .)|r!X  
amount of indebtedness 负债款额 1 *'SP6g  
amount of principal of the loan 贷款本金额 K. G}*uy  
amount of rates chargeable 应征差饷数额 #p}I 84Q  
amount of share capital 股本额 '`=z52  
amount of sums assured 承保款额 l'HrU 1_7Y  
amount of variation 变动幅度 w+gA3Dg  
amount of vote 拨款数额 A~& Tp  
amount payable 应付款额 SU9qF73Y  
amount receivable 应收款额 o:jLM7$=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 azKbGS/X  
analysis 分析 < Hl.MS  
ancillary risk 附属风险 Bh?K_{
e  
annual account 周年帐目；周年帐目报表；年度决算；年结 _x_om#~n  
annual accounting date 年结日期 VnW]-P*:  
annual allowance 每年免税额；年积金；年度津贴；年津 $]EG|]"Ns  
annual balance 年度余额 7H~StdL/>  
annual disposable income 每年可动用收入 :$j6  
annual estimates 周年预算 / 2>\Z(  
annual fee 年费 )| @'}k+  
annual general meeting 周年大会 VU`aH9g3(  
annual growth rate 年增率；每年增长率 p6u"$)wt  
annual long-term supplement 长期个案每年补助金 (5rH72g(  
annual pensionable emolument 可供计算退休金的年薪 E$]7w4,n  
annual report 年报 4
.2qt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?khwupdi  
annual return 周年报表；周年申报表；每年报税表格 833KU_ N  
Annual Return Rules 《周年报表规则》 5fuOl-M0W  
annual review of consumer prices 每年消费物价回顾 )MqF~[k<-  
annual roll-forward basis 逐年延展方式 w%;Z`Xn&u  
annual salary 年薪 V~M>K-AL  
annual statement 年度报表；年度决算表 YqwDvJWX  
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 &*iar+vr  
annuitant 年金受益人 ';4DU hp  
annuity 年金 E8#RG-ci  
annuity contract 年金合约 :J` *@cDn  
annuity on human life 人寿年金 289teU  
antecedent debt 先前的债项 ?XO$9J  
ante-dated cheque 倒填日期支票
'p,QI>  
anticipated expenditure 预期开支 [4B.;MS(  
anticipated net profit 预期纯利 Wo&10S w  
anticipated revenue 预期收入 m~ :W$x1+  
anti-inflation measure 反通货膨胀措施 'eg?W_zu  
anti-inflationary stance 反通货膨胀立场 ,9Y{x  
apparent deficit 表面赤字 a}eM ny  
apparent financial solvency 表面偿债能力 _UKH1qUd4  
apparent partner 表面合伙人 "MZj}}l  
application for personal assessment 个人入息课税申请书 $$`E@\5P  
application of fund 资金应用 8t3@Hi  
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 L9[? qFp  
appointed actuary 委任精算师 z 3)pvX 5  
appointed auditor 委任核数师；委任审计师 BtDi $d%'  
appointed trustee 委任的受托人 nsk`nck  
appointer 委任人 {tn%HK">  
apportioned pro rata 按比例分摊 C*Avu  
apportionment 分配；分摊 ]>-#T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6N[XWyS  
apportionment formula 分摊方程式 xB"o 7,  
apportionment of estate duty 遗产税的分摊 'zV/4iE=  
appraisal 估价；评估 3{B`[
$  
appreciable growth 可观增长 Rr+Y::E  
appreciable impact 显着影响 R06q~>  
appreciable increase 可观增长 i)=!U>B_0  
appreciation 增值；升值
@*jd.a`  
appreciation against other currencies 相对其他货币升值 (:W=8G,p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K
IO{6  
appreciation tax 增值税 HT7V} UiaO  
appropriation 拨款；拨用；拨付 \:ntqj&A|  
appropriation account 拨款帐目 j&)"a,f  
Appropriation Bill 拨款法案 8$}1|"F  
appropriation-in-aid system 补助拨款办法 ^pA|ubZ  
approved assets 核准资产 -~T?xs0_  
approved basket stock 认可一篮子证券 &qqS'G*  
approved budget 核准预算 {#YGor|  
approved charitable donation 认可慈善捐款 u1d{|fF  
approved charitable institution 认可慈善机构 PW)XDo7  
approved currency 核准货币；认可货币 \AV6;;}&  
approved estimates 核准预算 oyV@BHJO@  
approved estimates of expenditure 核准开支预算 /pzEL  
approved overseas insurer 核准海外保险人 (m|w&oA/  
approved overseas trust company 核准海外信托公司 RkP g&R;i  
approved pooled investment fund 核准汇集投资基金 vG9A'R'P  
approved provident fund scheme 认可公积金计划 hp?hb-4l  
approved provision 核准拨款 aV`4M VWOz  
approved redeemable share 核准可赎回股份 TGx:#x*k  
approved regional stock 认可地区性证券 ~9#[\/;"  
approved retirement scheme 认可退休金计划 GGHe{l  
approved subordinated loan 核准附属贷款 X]d["  
arbitrage 套戥；套汇；套利 ':
6!f  
arbitrageur 套戥者；套汇者 Z'iXuI49  
arbitrary amount 临时款项 Dn;6O  
arrangement 措施；安排；协定 fnV^&`
BB  
arrears 欠款 2lPj%i 5  
arrears of pay 欠付薪酬 `h+ia/  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z!o&};_j  
articles of association 组织章程；组织细则；组织章程细则 HH/bBM!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zTb!$8D"g  
ascertainment of profit 确定利润 CbTYt6DC  
"Asia Clear" “亚洲结算系统”