[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 6|6O| <o  
allotment notice 股份配售通知；配股通知 =@ P(cFJ/  
allotment of shares 股份分配 CX{M@x3m  
allowable 可获宽免；免税的 - ikq#L){  
allowable business loss 可扣除的营业亏损 |`I9K#w3  
allowable expenses 可扣税的支出 `B3YP1  
allowance 免税额；津贴；备抵；准备金 4q@[k:'  
allowance for debts 债项的免税额 %N7G>_+  
allowance for depreciation by wear and tear 耗损折旧免税额 6l"4F6  
allowance for funeral expenses 殡殓费的免税额 {@" F/G+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $S/WAw,/  
allowance for repairs and outgoings 修葺及支出方面的免税额 !;k ^  
allowance to debtor 给债务人的津贴 _|{pO7x]oG  
alteration of capital 资本更改 `Y '-2Fv  
alternate trustee 候补受托人 .b2%n;_>.  
amalgamation 合并 "zIQ(|TL?d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4!M0)Nix  
ambit of charges 征税范围；收费范围 I|/|\  
amended valuation 经修订的估值 fB4z
qMSfE  
American Commodities Exchange 美国商品交易所 WL\*g] K4  
American Express Bank Limited 美国运通银行 J
Q]MkP  
American Stock Exchange 美国证券交易所 BMU#pK;P]  
amortization 摊销 pqb KPpG  
amount due from banks 存放银行同业的款项 S.C7%XU  
amount due from banks abroad 存放海外银行同业的款项 D_w<igu!3  
amount due from holding companies 控股公司欠款 |Y+[
_D}  
amount due from local banks 存放本港银行同业的款项 d5W=?  
amount due to banks 银行同业的存款 M?ElD1#Z  
amount due to banks abroad 海外银行同业的存款 ,; =is.h9  
amount due to holding companies 控股公司存款 (b.Mtd  
amount due to local banks 本港银行同业的存款 DxP65wU  
amount due to outport banks 外埠银行同业的存款 0+rBGk  
amount for note issue 发行纸币的款额 gF~ }  
amount of bond 担保契据的款额 #vcQ =%;O  
amount of consideration 代价款额 Q#4OgNt  
amount of contribution 供款数额 o107.s  
amount of indebtedness 负债款额 ~~,#<g[  
amount of principal of the loan 贷款本金额 
*+ O  
amount of rates chargeable 应征差饷数额 <ou=f
'  
amount of share capital 股本额 aQ1n1OBr  
amount of sums assured 承保款额 Xu{S4#1  
amount of variation 变动幅度 lI[O!VuKc  
amount of vote 拨款数额 Wb{8WPS  
amount payable 应付款额 <+`} : A  
amount receivable 应收款额 ,fs>+]UY3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bxww1NG>|Z  
analysis 分析 WTC/mcS  
ancillary risk 附属风险 pA5X<)~   
annual account 周年帐目；周年帐目报表；年度决算；年结 YtT:\#D  
annual accounting date 年结日期 S'q4va"  
annual allowance 每年免税额；年积金；年度津贴；年津 ]=5D98B  
annual balance 年度余额 *C^`+*}OE$  
annual disposable income 每年可动用收入 ur/:aI  
annual estimates 周年预算 pW2-RHGJY  
annual fee 年费 !ma'*X  
annual general meeting 周年大会 -$j|&l  
annual growth rate 年增率；每年增长率 #_fL[j&  
annual long-term supplement 长期个案每年补助金 =Wl}Pgo!  
annual pensionable emolument 可供计算退休金的年薪 |uln<nM9  
annual report 年报 qH*Fv:qnM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '$be+Z32  
annual return 周年报表；周年申报表；每年报税表格 Bf6\KI<V2  
Annual Return Rules 《周年报表规则》 f.u+({"ql  
annual review of consumer prices 每年消费物价回顾 Gn?<~8a  
annual roll-forward basis 逐年延展方式 E#+|.0*!s  
annual salary 年薪 8 Jf4";  
annual statement 年度报表；年度决算表 " [K>faV  
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 oOy_2fwZPp  
annuitant 年金受益人 Z|$OPMLX  
annuity 年金 {o.i\"x;  
annuity contract 年金合约 *Q2}Qbu  
annuity on human life 人寿年金 LD)P. f  
antecedent debt 先前的债项 1mz72K  
ante-dated cheque 倒填日期支票 !qVnziE,,  
anticipated expenditure 预期开支 z] teQaUZ  
anticipated net profit 预期纯利 U_C1GT-|  
anticipated revenue 预期收入 *`wgqin  
anti-inflation measure 反通货膨胀措施 =!|=Y@  
anti-inflationary stance 反通货膨胀立场 8Ir = @  
apparent deficit 表面赤字 0 N>R!  
apparent financial solvency 表面偿债能力 %u02KmV.  
apparent partner 表面合伙人 G![JRJxQ  
application for personal assessment 个人入息课税申请书 W%^;:YQ9i  
application of fund 资金应用 RL3G7
;X  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 qFYM2  
appointed actuary 委任精算师 ;R{ffS6  
appointed auditor 委任核数师；委任审计师 K-drN)o  
appointed trustee 委任的受托人 <;nhb  
appointer 委任人 E?[]N[0Kl  
apportioned pro rata 按比例分摊 k'JfXrW<!  
apportionment 分配；分摊 B1Cu?k);.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Vi_6O;  
apportionment formula 分摊方程式 .=<
<b
|  
apportionment of estate duty 遗产税的分摊 whvvc2  
appraisal 估价；评估 h1.<\GO  
appreciable growth 可观增长 /p_#8
}Uh  
appreciable impact 显着影响 V`XtGTx  
appreciable increase 可观增长 rRzc"W}K+  
appreciation 增值；升值 A
s-xO~+  
appreciation against other currencies 相对其他货币升值 ,$<="kJk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (S1Co&SX  
appreciation tax 增值税 hTVA^
j(w  
appropriation 拨款；拨用；拨付 %?z8*G]M  
appropriation account 拨款帐目 8[xl3=  
Appropriation Bill 拨款法案 sW]fPa(cn,  
appropriation-in-aid system 补助拨款办法 e.jbFSnA  
approved assets 核准资产 Pmj%QhOYE  
approved basket stock 认可一篮子证券 $c<NEt_\  
approved budget 核准预算 w_]`)$
9  
approved charitable donation 认可慈善捐款 X(*MHBd  
approved charitable institution 认可慈善机构 !omf>CW;ud  
approved currency 核准货币；认可货币 8Xjp5  
approved estimates 核准预算 5'zD}[2  
approved estimates of expenditure 核准开支预算 ];8S<KiS~  
approved overseas insurer 核准海外保险人 ;o-c.-!F  
approved overseas trust company 核准海外信托公司 )7s(]~z  
approved pooled investment fund 核准汇集投资基金 8%Hc%T[RnT  
approved provident fund scheme 认可公积金计划 *$yU|,  
approved provision 核准拨款 KoKd.%  
approved redeemable share 核准可赎回股份 Bx9v2x.  
approved regional stock 认可地区性证券 vMYL( ]e  
approved retirement scheme 认可退休金计划 <kOdd)X  
approved subordinated loan 核准附属贷款 7*\CfqrU  
arbitrage 套戥；套汇；套利 1'4?}0Dok  
arbitrageur 套戥者；套汇者 !j%MN{#a  
arbitrary amount 临时款项 h
h7unHt-  
arrangement 措施；安排；协定 @<`P-+m  
arrears 欠款 u1;sH{YK>  
arrears of pay 欠付薪酬 r@u8QhD  
arrears of revenue 逾期未收税款；逾期未收的帐项 wU(!fw\  
articles of association 组织章程；组织细则；组织章程细则 E)F#Z=)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /?Hq  
ascertainment of profit 确定利润 pP sT,i?  
"Asia Clear" “亚洲结算系统”