[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 <Rl:=(]i~  
allotment notice 股份配售通知；配股通知 rX*ATN  
allotment of shares 股份分配 \:*<En0  
allowable 可获宽免；免税的 G|p3NhLgO=  
allowable business loss 可扣除的营业亏损 *$KUnd
-T  
allowable expenses 可扣税的支出 YJ&K0%R  
allowance 免税额；津贴；备抵；准备金 /cy'% .!  
allowance for debts 债项的免税额 (j%d{y4  
allowance for depreciation by wear and tear 耗损折旧免税额 .o2]ndT/J  
allowance for funeral expenses 殡殓费的免税额 v%e-vl  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >}43xIRRCq  
allowance for repairs and outgoings 修葺及支出方面的免税额 4[S0~O{r  
allowance to debtor 给债务人的津贴 b s%lMa.o  
alteration of capital 资本更改 ;gh#8JkI  
alternate trustee 候补受托人 _PPW9US{  
amalgamation 合并 Ef1R?<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @15%fX`*o  
ambit of charges 征税范围；收费范围 ()}B]?  
amended valuation 经修订的估值 8cm,G  
American Commodities Exchange 美国商品交易所 t6;Ln().Hw  
American Express Bank Limited 美国运通银行  H}NW?  
American Stock Exchange 美国证券交易所 rsP3?. E  
amortization 摊销 }b+tD3+  
amount due from banks 存放银行同业的款项 GNXQD}L?b?  
amount due from banks abroad 存放海外银行同业的款项 Gd)@PWK  
amount due from holding companies 控股公司欠款 D<[4}og&]  
amount due from local banks 存放本港银行同业的款项 "`DCXn#mB  
amount due to banks 银行同业的存款 q/,W'lQ\;  
amount due to banks abroad 海外银行同业的存款 X[8m76/V  
amount due to holding companies 控股公司存款 4-`C
!q  
amount due to local banks 本港银行同业的存款 0@r rY  
amount due to outport banks 外埠银行同业的存款 R1z\b~@"  
amount for note issue 发行纸币的款额 VT 1W#@`e-  
amount of bond 担保契据的款额 b|T}mn  
amount of consideration 代价款额 A6'G%of  
amount of contribution 供款数额 slEsSR'J]  
amount of indebtedness 负债款额 OHzI!,2]  
amount of principal of the loan 贷款本金额 tr2@{xb  
amount of rates chargeable 应征差饷数额 ,UQ4`Mh^L  
amount of share capital 股本额 tvptawA.  
amount of sums assured 承保款额 N}wi<P:*)  
amount of variation 变动幅度 dOq*W<%
 
amount of vote 拨款数额 *-bR~  
amount payable 应付款额 cpB$bC](  
amount receivable 应收款额 *1V}vJvi  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y&\ J  
analysis 分析 @b2{'#9]}  
ancillary risk 附属风险 dL>0"UN}-  
annual account 周年帐目；周年帐目报表；年度决算；年结 }io9Hk>|  
annual accounting date 年结日期 >R/^|hnJ  
annual allowance 每年免税额；年积金；年度津贴；年津 |b'fp1</  
annual balance 年度余额 XpWqL9s_E  
annual disposable income 每年可动用收入 {4&G\2<^^  
annual estimates 周年预算 +nRO<  
annual fee 年费 MJ>9[hs  
annual general meeting 周年大会 bL+Hw6;  
annual growth rate 年增率；每年增长率 b/oJ[Vf  
annual long-term supplement 长期个案每年补助金 pi? q<p%  
annual pensionable emolument 可供计算退休金的年薪 OWCd$c_(  
annual report 年报 >`8r52  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :{C#<g`  
annual return 周年报表；周年申报表；每年报税表格 7Xv.C&jzd  
Annual Return Rules 《周年报表规则》 -[~UX!XFM  
annual review of consumer prices 每年消费物价回顾 ^r^cMksB*  
annual roll-forward basis 逐年延展方式 q@P
5c  
annual salary 年薪 XU.ZYYZ=  
annual statement 年度报表；年度决算表 H$Fz{[[u  
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 >t u3m2  
annuitant 年金受益人 \`r5tQr  
annuity 年金  m2%uGqz  
annuity contract 年金合约 r4jW=?|  
annuity on human life 人寿年金 Y_S^B)y  
antecedent debt 先前的债项  N\DEY]  
ante-dated cheque 倒填日期支票 4~ 4PZ  
anticipated expenditure 预期开支 k( 1rp|qf  
anticipated net profit 预期纯利 |UM':Ec  
anticipated revenue 预期收入 [g/ Hf(&  
anti-inflation measure 反通货膨胀措施 {Q^P<  
anti-inflationary stance 反通货膨胀立场 di`Ql._M  
apparent deficit 表面赤字 @
!^c@  
apparent financial solvency 表面偿债能力 Uf{cUY,j_  
apparent partner 表面合伙人 #"%oz^~\  
application for personal assessment 个人入息课税申请书 pox\Gu~.0  
application of fund 资金应用 ?stx3s
Z  
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 eh nN  
appointed actuary 委任精算师 ~my\{q  
appointed auditor 委任核数师；委任审计师 0U ?1Yh7 m  
appointed trustee 委任的受托人 (L8H.|.  
appointer 委任人 ?Jm/v%0O  
apportioned pro rata 按比例分摊 @DfjeS)u^  
apportionment 分配；分摊 gSK (BP|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J@(=#z8xS  
apportionment formula 分摊方程式 ( }5k"9Z  
apportionment of estate duty 遗产税的分摊 n NZq`M  
appraisal 估价；评估 B+eB=KL  
appreciable growth 可观增长 z}yntY]n  
appreciable impact 显着影响 9*RfOdnNe  
appreciable increase 可观增长 cC1nC76[  
appreciation 增值；升值 7*d}6\ %  
appreciation against other currencies 相对其他货币升值 j"HB[N   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 EbuOPa  
appreciation tax 增值税 "EF:+gi#"  
appropriation 拨款；拨用；拨付 #Qc[W +%  
appropriation account 拨款帐目 `4}zB#3  
Appropriation Bill 拨款法案 w<&Nn`V  
appropriation-in-aid system 补助拨款办法 ZU7e1VaZM  
approved assets 核准资产 $ w:QJ~,s  
approved basket stock 认可一篮子证券 3>yb$ZU"-  
approved budget 核准预算 k uU,7<o  
approved charitable donation 认可慈善捐款 rPkV=9ull,  
approved charitable institution 认可慈善机构 $jo}?Y+  
approved currency 核准货币；认可货币 /"tVOv#  
approved estimates 核准预算 ~HI|t2C  
approved estimates of expenditure 核准开支预算 [Nr6qxWg  
approved overseas insurer 核准海外保险人 T/MbEqAf  
approved overseas trust company 核准海外信托公司 lMB^/-Y  
approved pooled investment fund 核准汇集投资基金 'wvZnb  
approved provident fund scheme 认可公积金计划 Z%6I$KAN8  
approved provision 核准拨款 h"Yi
'  
approved redeemable share 核准可赎回股份 bw9a@X  
approved regional stock 认可地区性证券 ik_Ll|  
approved retirement scheme 认可退休金计划 5R?iTB1,  
approved subordinated loan 核准附属贷款 ,
'm<um  
arbitrage 套戥；套汇；套利 X3".  
arbitrageur 套戥者；套汇者 \=v7'Hp  
arbitrary amount 临时款项 }7+G'=XI/  
arrangement 措施；安排；协定 /@lXQM9T  
arrears 欠款 nYY@+%`]z  
arrears of pay 欠付薪酬 [{ K$sd  
arrears of revenue 逾期未收税款；逾期未收的帐项 -OZXl  
articles of association 组织章程；组织细则；组织章程细则 &!2 4l =!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5@P2Z]Q  
ascertainment of profit 确定利润 0Q_AF`"  
"Asia Clear" “亚洲结算系统”