[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 aAG']y  
allotment notice 股份配售通知；配股通知 EuImj#Zl  
allotment of shares 股份分配 =1'WZp}D5  
allowable 可获宽免；免税的 o>bi~(H  
allowable business loss 可扣除的营业亏损 96J]g*o(uU  
allowable expenses 可扣税的支出 65*Hf3~~  
allowance 免税额；津贴；备抵；准备金 YMU""/(  
allowance for debts 债项的免税额 %[M0TE=J  
allowance for depreciation by wear and tear 耗损折旧免税额 qywl G  
allowance for funeral expenses 殡殓费的免税额 *c&OAL]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 " Up(Vj@  
allowance for repairs and outgoings 修葺及支出方面的免税额 p .P#S  
allowance to debtor 给债务人的津贴 =tP^vgfQ  
alteration of capital 资本更改 ,v#n\LD`  
alternate trustee 候补受托人 K<`W>2"  
amalgamation 合并 )+=Kh$VbS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5\w*W6y  
ambit of charges 征税范围；收费范围 wu`+KUx  
amended valuation 经修订的估值 |]k,0Y3v  
American Commodities Exchange 美国商品交易所 c3o3i  
American Express Bank Limited 美国运通银行 "*N#-=MJF  
American Stock Exchange 美国证券交易所 %lGOExV%  
amortization 摊销 *N:0L,8  
amount due from banks 存放银行同业的款项 :Ea|FAeK8  
amount due from banks abroad 存放海外银行同业的款项 HavlN}h
 
amount due from holding companies 控股公司欠款 u86 PTp+  
amount due from local banks 存放本港银行同业的款项 9=}[~V n  
amount due to banks 银行同业的存款 lSO$Q]!9  
amount due to banks abroad 海外银行同业的存款 v?}
0h5  
amount due to holding companies 控股公司存款 5MD'AP:  
amount due to local banks 本港银行同业的存款 8oXp8CC  
amount due to outport banks 外埠银行同业的存款 UK1)U)*+  
amount for note issue 发行纸币的款额 q9{) nU  
amount of bond 担保契据的款额 [@8po-()L  
amount of consideration 代价款额 $!y^t$u$@  
amount of contribution 供款数额 R[S1<m;  
amount of indebtedness 负债款额 `wU['{=  
amount of principal of the loan 贷款本金额 v+`'%E  
amount of rates chargeable 应征差饷数额 -!O8V  
amount of share capital 股本额 ,Z _@]D@  
amount of sums assured 承保款额 @TX@78fWz=  
amount of variation 变动幅度 *" C9F/R  
amount of vote 拨款数额 !MOsP<2  
amount payable 应付款额 96
QY0  
amount receivable 应收款额 8"g+ k`PRy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QjG/H0*mP  
analysis 分析 KG9-ac  
ancillary risk 附属风险 V45adDiZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 B 8n[ E  
annual accounting date 年结日期 A#19&}  
annual allowance 每年免税额；年积金；年度津贴；年津 Y~A I2HS  
annual balance 年度余额 JX[]u<h?  
annual disposable income 每年可动用收入 ITTEUw~+o  
annual estimates 周年预算 wvxz:~M  
annual fee 年费 &GJVFr~z  
annual general meeting 周年大会 R){O]<+  
annual growth rate 年增率；每年增长率 VNIl%9:-l  
annual long-term supplement 长期个案每年补助金 >~Tn%u<  
annual pensionable emolument 可供计算退休金的年薪 VKX|0~  
annual report 年报 g\@.qKF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6 R})KIG  
annual return 周年报表；周年申报表；每年报税表格 Ak('4j!*}^  
Annual Return Rules 《周年报表规则》 &z:bZH]DH  
annual review of consumer prices 每年消费物价回顾 x9a\~XL>a  
annual roll-forward basis 逐年延展方式 `BG> %#  
annual salary 年薪 C4.GtY8,d  
annual statement 年度报表；年度决算表 ag47$9(  
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 JoiGuZd>  
annuitant 年金受益人 BG?>)]6  
annuity 年金 ~9vK6;0  
annuity contract 年金合约 CMOyK^(e  
annuity on human life 人寿年金 r<!nU&FPD:  
antecedent debt 先前的债项 X9]} UX  
ante-dated cheque 倒填日期支票 HF_8661g  
anticipated expenditure 预期开支 Lw_|o[I}  
anticipated net profit 预期纯利 ]H}2|~c  
anticipated revenue 预期收入 ~+Pe=~a[  
anti-inflation measure 反通货膨胀措施 lN,a+S/'  
anti-inflationary stance 反通货膨胀立场 L3xN#W;m7  
apparent deficit 表面赤字 F;}JSb"  
apparent financial solvency 表面偿债能力 RtHai[j  
apparent partner 表面合伙人 KA?%1s(kJ  
application for personal assessment 个人入息课税申请书 DwGM+)!  
application of fund 资金应用 at@tS>D v  
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 V,d\Wkk/  
appointed actuary 委任精算师 {j]cL
!Od  
appointed auditor 委任核数师；委任审计师 bEQ-?X%7  
appointed trustee 委任的受托人 ?2Z`xL9QT  
appointer 委任人 ~S;-sxoO0l  
apportioned pro rata 按比例分摊 }8aqSD<:  
apportionment 分配；分摊 zb!1o0, J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,f:K)^yD  
apportionment formula 分摊方程式 J9*;Bqzim  
apportionment of estate duty 遗产税的分摊 w(S~}'Sg*P  
appraisal 估价；评估 K|-m6!C!7  
appreciable growth 可观增长 ]3f[v:JQ  
appreciable impact 显着影响 ]k7%p>c=B  
appreciable increase 可观增长 'r%(,=L  
appreciation 增值；升值 nYZ6'Iwi'  
appreciation against other currencies 相对其他货币升值 2-8Dc4H] r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =d^hiR!GN  
appreciation tax 增值税 iO?^y(phC  
appropriation 拨款；拨用；拨付 wLqj<ot  
appropriation account 拨款帐目 f)z(9JJL  
Appropriation Bill 拨款法案 Komdz/g  
appropriation-in-aid system 补助拨款办法 iz`>'wpC  
approved assets 核准资产 5!qf{ 4j  
approved basket stock 认可一篮子证券 md'wre3  
approved budget 核准预算 1@t.J>  
approved charitable donation 认可慈善捐款 ?yq=
c  
approved charitable institution 认可慈善机构 np6G~0Y`  
approved currency 核准货币；认可货币
C{uT1`  
approved estimates 核准预算 Zf!Q4a "  
approved estimates of expenditure 核准开支预算 Qr~!YPK\  
approved overseas insurer 核准海外保险人 #.HnO_sK_  
approved overseas trust company 核准海外信托公司 'hBnV xd&  
approved pooled investment fund 核准汇集投资基金 $u~ui@kB  
approved provident fund scheme 认可公积金计划 |a#ikY _nd  
approved provision 核准拨款 &k}B66  
approved redeemable share 核准可赎回股份 a7Zuf B/  
approved regional stock 认可地区性证券 /Z^a,%1  
approved retirement scheme 认可退休金计划 ?VE'!DW  
approved subordinated loan 核准附属贷款 ]zJO)(d$>  
arbitrage 套戥；套汇；套利 bRm;d_9zC  
arbitrageur 套戥者；套汇者 L f"!:]  
arbitrary amount 临时款项 Fovah4q%V  
arrangement 措施；安排；协定 <zn)f@W  
arrears 欠款 1#_pj eG  
arrears of pay 欠付薪酬 |w* s:p  
arrears of revenue 逾期未收税款；逾期未收的帐项 C@`#@1X  
articles of association 组织章程；组织细则；组织章程细则 {X(nn.GpC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FD 8Lk  
ascertainment of profit 确定利润 v(.mM9>  
"Asia Clear" “亚洲结算系统”