[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 {]\7 M|9\  
allotment notice 股份配售通知；配股通知 #&.Znk:@.f  
allotment of shares 股份分配 {8.Zb NEJ  
allowable 可获宽免；免税的 KPToyCyR1  
allowable business loss 可扣除的营业亏损 H q
6%$!q  
allowable expenses 可扣税的支出 sTd@/>S?p  
allowance 免税额；津贴；备抵；准备金 L-Q8iFW'  
allowance for debts 债项的免税额 ?-j/X6(\(  
allowance for depreciation by wear and tear 耗损折旧免税额 %6q82}#`  
allowance for funeral expenses 殡殓费的免税额 ! yJ0Am>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6_%Cd`4Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 :aOR@])>o  
allowance to debtor 给债务人的津贴 % UI^+:C  
alteration of capital 资本更改 ^;F/^_  
alternate trustee 候补受托人 neU=1socJ  
amalgamation 合并 E+Bc>xl@m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1i#y
>fUj  
ambit of charges 征税范围；收费范围 uqcG3Pi  
amended valuation 经修订的估值 vhF9|('G  
American Commodities Exchange 美国商品交易所 S]@;`_?m{  
American Express Bank Limited 美国运通银行 ;Ci:d*  
American Stock Exchange 美国证券交易所  L!:NL#M  
amortization 摊销 {|oWU8. l  
amount due from banks 存放银行同业的款项 Nk@-yZ@,8  
amount due from banks abroad 存放海外银行同业的款项 |pHlBzHj  
amount due from holding companies 控股公司欠款 0f5
ag&  
amount due from local banks 存放本港银行同业的款项 P6_Hz!vE  
amount due to banks 银行同业的存款 R([zlw~B5  
amount due to banks abroad 海外银行同业的存款 7>f2P!:  
amount due to holding companies 控股公司存款 N)mZ!K44  
amount due to local banks 本港银行同业的存款 b"$?(Y  
amount due to outport banks 外埠银行同业的存款 f:M^q ;  
amount for note issue 发行纸币的款额 u0#KBXRo  
amount of bond 担保契据的款额
Dspvc  
amount of consideration 代价款额 ~g!!#ad  
amount of contribution 供款数额 s={>{,E  
amount of indebtedness 负债款额 
T8m]f<  
amount of principal of the loan 贷款本金额 hr]+4!/  
amount of rates chargeable 应征差饷数额 lZAGoR;0Ra  
amount of share capital 股本额 K{d3)lVYCS  
amount of sums assured 承保款额 q
eMDC#N  
amount of variation 变动幅度 NlF*/Rs  
amount of vote 拨款数额 f2c<-}wR  
amount payable 应付款额 F9LKO3Rh#u  
amount receivable 应收款额 M IIa8;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bqH [-mu6  
analysis 分析 -o~zb-E  
ancillary risk 附属风险 3m&r?xZs  
annual account 周年帐目；周年帐目报表；年度决算；年结 2:|v
J<Q  
annual accounting date 年结日期 _Yo)m|RaB  
annual allowance 每年免税额；年积金；年度津贴；年津 +7%?p"gEY\  
annual balance 年度余额 N/F_,>E  
annual disposable income 每年可动用收入 fK:4jl-r  
annual estimates 周年预算 WT\wV\Pu  
annual fee 年费 oQ,n?on  
annual general meeting 周年大会 <%.% q  
annual growth rate 年增率；每年增长率 l1] N&jN{  
annual long-term supplement 长期个案每年补助金 6)sKg{H  
annual pensionable emolument 可供计算退休金的年薪 J,,VKA&  
annual report 年报 2W0nA t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P]m{\K  
annual return 周年报表；周年申报表；每年报税表格 2@bOy~$A  
Annual Return Rules 《周年报表规则》 T%.Yso{  
annual review of consumer prices 每年消费物价回顾 7[=G;2<  
annual roll-forward basis 逐年延展方式 ZNH-0mk  
annual salary 年薪 egsP\ '  
annual statement 年度报表；年度决算表 NUM!'+H_h  
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 %qcCv9  
annuitant 年金受益人 {$EX :ID  
annuity 年金 D?y-Y  
annuity contract 年金合约 0fstEExw  
annuity on human life 人寿年金 r3x;lICx-  
antecedent debt 先前的债项 "tl{HM5u  
ante-dated cheque 倒填日期支票 |?jgjn&RQ  
anticipated expenditure 预期开支 ,W+=N"`a'  
anticipated net profit 预期纯利 9Avj\G  
anticipated revenue 预期收入 )-X8RRw'  
anti-inflation measure 反通货膨胀措施 .pZYPKMaE  
anti-inflationary stance 反通货膨胀立场 +8ib928E  
apparent deficit 表面赤字 "3jTU
 
apparent financial solvency 表面偿债能力 nN$.^!;&  
apparent partner 表面合伙人 L[44D6Vg  
application for personal assessment 个人入息课税申请书 d(}? \|  
application of fund 资金应用 ;m] nl_vg  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 <`-sS]=d}  
appointed actuary 委任精算师 d>#',C#;  
appointed auditor 委任核数师；委任审计师 zATOFV  
appointed trustee 委任的受托人 j+'ua=T3  
appointer 委任人 UQkd$w<  
apportioned pro rata 按比例分摊 =~D[M)UO|  
apportionment 分配；分摊 N1Xg-u?ul#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $-^&AKc  
apportionment formula 分摊方程式 9Znc|<  
apportionment of estate duty 遗产税的分摊 h)s
T37  
appraisal 估价；评估 "E7<S5cr  
appreciable growth 可观增长 gWjYS#D  
appreciable impact 显着影响 fqbWD)L]  
appreciable increase 可观增长 :!Z|_y{b  
appreciation 增值；升值 \="U|LzG  
appreciation against other currencies 相对其他货币升值 u0)O Fz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 851BOkRal4  
appreciation tax 增值税 A%EhRAy  
appropriation 拨款；拨用；拨付 V*JqC  
appropriation account 拨款帐目 tMd SdJ8  
Appropriation Bill 拨款法案 CC@U'9]bH  
appropriation-in-aid system 补助拨款办法 _GY2|x2c  
approved assets 核准资产 yLqhj7  
approved basket stock 认可一篮子证券 Xqe Qj}2kA  
approved budget 核准预算 S7j(4@  
approved charitable donation 认可慈善捐款 ~:,}?9  
approved charitable institution 认可慈善机构 xxzUey  
approved currency 核准货币；认可货币 z( ^?xv  
approved estimates 核准预算 kqZRg>1A  
approved estimates of expenditure 核准开支预算 UazK0{t<f  
approved overseas insurer 核准海外保险人 4T52vM  
approved overseas trust company 核准海外信托公司 yS K81`  
approved pooled investment fund 核准汇集投资基金 )y:M8((%  
approved provident fund scheme 认可公积金计划 U*N{H$ACuR  
approved provision 核准拨款 [A,!3BN  
approved redeemable share 核准可赎回股份 < %^WZ:c  
approved regional stock 认可地区性证券 })8D3k
zX)  
approved retirement scheme 认可退休金计划 oFyB-vpYQV  
approved subordinated loan 核准附属贷款 b!MN QGs  
arbitrage 套戥；套汇；套利 ^Rl?)_)1HE  
arbitrageur 套戥者；套汇者 _&G_SNa  
arbitrary amount 临时款项 7H6G e-u  
arrangement 措施；安排；协定 KN@ [hb 7%  
arrears 欠款 &B:L9^  
arrears of pay 欠付薪酬 L\#G#1x8  
arrears of revenue 逾期未收税款；逾期未收的帐项 *EO*Gg0d  
articles of association 组织章程；组织细则；组织章程细则 NG\'Ii:-J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |61ns6i!  
ascertainment of profit 确定利润 1fJ~Wp @1  
"Asia Clear" “亚洲结算系统”