[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 epwXv|aSZ  
allotment notice 股份配售通知；配股通知 pG4Hy$e  
allotment of shares 股份分配  .58AXg  
allowable 可获宽免；免税的 MdyH/.Te  
allowable business loss 可扣除的营业亏损 gr7W&2x7\  
allowable expenses 可扣税的支出 HD`%Ma Yhc  
allowance 免税额；津贴；备抵；准备金 \ l[5U3{  
allowance for debts 债项的免税额 OI-%Ig%C#l  
allowance for depreciation by wear and tear 耗损折旧免税额 xL!05du  
allowance for funeral expenses 殡殓费的免税额 H,?MG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /R,/hiKx\  
allowance for repairs and outgoings 修葺及支出方面的免税额 FIS-xpv$  
allowance to debtor 给债务人的津贴 z* `81  
alteration of capital 资本更改 I{2e0  
alternate trustee 候补受托人 oZ=e/\[K  
amalgamation 合并 u )ld  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J7$=f~$  
ambit of charges 征税范围；收费范围 MKH7d/
x  
amended valuation 经修订的估值 8^~ljf]6  
American Commodities Exchange 美国商品交易所 N@)g3mX>  
American Express Bank Limited 美国运通银行 ZWr\v!4  
American Stock Exchange 美国证券交易所 2.x3^/  
amortization 摊销 [&39Yv.k,7  
amount due from banks 存放银行同业的款项 8"4`W~ 3  
amount due from banks abroad 存放海外银行同业的款项 a;
lCr|*  
amount due from holding companies 控股公司欠款 Na`qAj}  
amount due from local banks 存放本港银行同业的款项 INkrG.=u  
amount due to banks 银行同业的存款 YGNX +6Lz  
amount due to banks abroad 海外银行同业的存款 ;;U2I5 M7  
amount due to holding companies 控股公司存款 %d=-<EQ|&  
amount due to local banks 本港银行同业的存款 ngNg1zV/q  
amount due to outport banks 外埠银行同业的存款 k!%HcU%J  
amount for note issue 发行纸币的款额 P EbB0GL  
amount of bond 担保契据的款额 PC3wzJ\\S  
amount of consideration 代价款额 JD'/m hN0  
amount of contribution 供款数额 c#rbyx?5  
amount of indebtedness 负债款额 6\]-J*e>  
amount of principal of the loan 贷款本金额 8C  YJR/  
amount of rates chargeable 应征差饷数额 GRs;-Jt  
amount of share capital 股本额 foN;Q1?lS  
amount of sums assured 承保款额 \t1vYIY]T  
amount of variation 变动幅度 P(Lwpa,S  
amount of vote 拨款数额 &556;l  
amount payable 应付款额 ``O\'{o &  
amount receivable 应收款额 B(>_.x#kv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !<~Ig/  
analysis 分析 -7yX>Hjl  
ancillary risk 附属风险 Rc6Rk!^  
annual account 周年帐目；周年帐目报表；年度决算；年结 g_}@/5?y  
annual accounting date 年结日期 6)?TWr'Ke  
annual allowance 每年免税额；年积金；年度津贴；年津 q2SkkY$_]y  
annual balance 年度余额 V*/))n?  
annual disposable income 每年可动用收入 A7sej  
annual estimates 周年预算 ;or> Sh7  
annual fee 年费 }KOu  
annual general meeting 周年大会 fW\u*dMMZE  
annual growth rate 年增率；每年增长率 |e\:0O?  
annual long-term supplement 长期个案每年补助金 L,:U _\HQ  
annual pensionable emolument 可供计算退休金的年薪 qItI):9U  
annual report 年报 me9RnPe:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >,9t<p=Q  
annual return 周年报表；周年申报表；每年报税表格 ht=yzJ9Pr  
Annual Return Rules 《周年报表规则》 1k hwwoo  
annual review of consumer prices 每年消费物价回顾 3C[;2  
annual roll-forward basis 逐年延展方式 8cd,SQ}y  
annual salary 年薪 )45,~+XX  
annual statement 年度报表；年度决算表 Q/+a{m0f  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {vU '>pp  
annuitant 年金受益人 3b_#xr-  
annuity 年金 ROfmAc  
annuity contract 年金合约 \mycn/e  
annuity on human life 人寿年金 h&Sl8$jVp  
antecedent debt 先前的债项 `q/ y|/v<  
ante-dated cheque 倒填日期支票 v(0vP}[Q7E  
anticipated expenditure 预期开支 8(+X0}  
anticipated net profit 预期纯利 .K0BK)axO  
anticipated revenue 预期收入 -~xd-9v?  
anti-inflation measure 反通货膨胀措施 :@p`E}1r{  
anti-inflationary stance 反通货膨胀立场 rXaL1` t*  
apparent deficit 表面赤字 oL~Yrb%R  
apparent financial solvency 表面偿债能力 s}A]lY  
apparent partner 表面合伙人 G(4k#jB  
application for personal assessment 个人入息课税申请书 @<AIPla  
application of fund 资金应用 tF'67,~W  
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 <.AIVp  
appointed actuary 委任精算师 Vt&I[osC  
appointed auditor 委任核数师；委任审计师 {!="PnB  
appointed trustee 委任的受托人 dxd}:L~z  
appointer 委任人 BE U[M  
apportioned pro rata 按比例分摊 `ybZE+S.  
apportionment 分配；分摊 ,CdI.kV>o2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kj[[78  
apportionment formula 分摊方程式 Tu"yoF  
apportionment of estate duty 遗产税的分摊 *[jaI-~S  
appraisal 估价；评估 _,'UP>
Si  
appreciable growth 可观增长 81KtK[?b  
appreciable impact 显着影响 J)(pGS@  
appreciable increase 可观增长  Ne4A  
appreciation 增值；升值 4SOj>(a#  
appreciation against other currencies 相对其他货币升值 u|Ai<2b$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [IYs4Y5  
appreciation tax 增值税 S}|ea2  
appropriation 拨款；拨用；拨付 n2QD*3i  
appropriation account 拨款帐目 z4<h)hh"k6  
Appropriation Bill 拨款法案 BU)4g[4  
appropriation-in-aid system 补助拨款办法 Oll\T GXP!  
approved assets 核准资产 4Pt0^;H&jn  
approved basket stock 认可一篮子证券 >,y QG+  
approved budget 核准预算 k4|YaGhf  
approved charitable donation 认可慈善捐款 yWs/~5[F  
approved charitable institution 认可慈善机构 kn<[v;+  
approved currency 核准货币；认可货币 D/)xe:  
approved estimates 核准预算 %AJdtJ@0H  
approved estimates of expenditure 核准开支预算 1-,l|K  
approved overseas insurer 核准海外保险人 $;">/"7m  
approved overseas trust company 核准海外信托公司 b1^MX).vH  
approved pooled investment fund 核准汇集投资基金 @tP,l$O&  
approved provident fund scheme 认可公积金计划 Qejzp/2  
approved provision 核准拨款 i^W\YLE  
approved redeemable share 核准可赎回股份 ;m\(fW*ii  
approved regional stock 认可地区性证券 ik]UzB  
approved retirement scheme 认可退休金计划 RS93_F8   
approved subordinated loan 核准附属贷款 #8(@a Y  
arbitrage 套戥；套汇；套利 BvYJ!V j  
arbitrageur 套戥者；套汇者 vu1:8j  
arbitrary amount 临时款项 ^WRr "3  
arrangement 措施；安排；协定 8<o(z'& y  
arrears 欠款 4v{gc/g  
arrears of pay 欠付薪酬 "kL5HD]TC  
arrears of revenue 逾期未收税款；逾期未收的帐项 $V+ze*ra  
articles of association 组织章程；组织细则；组织章程细则 P--#5W;^oB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ei"FN3Rm  
ascertainment of profit 确定利润 \;sUJr "$  
"Asia Clear" “亚洲结算系统”