[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 0Wkk$0h9  
allotment notice 股份配售通知；配股通知 eR3v=Q  
allotment of shares 股份分配 u*}ltR~/  
allowable 可获宽免；免税的 h*>%ou  
allowable business loss 可扣除的营业亏损 t|PQ4g<  
allowable expenses 可扣税的支出 ZWmS6?L.  
allowance 免税额；津贴；备抵；准备金 !),eEy  
allowance for debts 债项的免税额 #Mw 6>5}<  
allowance for depreciation by wear and tear 耗损折旧免税额 +$}3=n34)  
allowance for funeral expenses 殡殓费的免税额 5bB\i79$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D~ogq]  
allowance for repairs and outgoings 修葺及支出方面的免税额 YjCHKI"e  
allowance to debtor 给债务人的津贴 tgyW:<iv  
alteration of capital 资本更改 'kOkwGf!  
alternate trustee 候补受托人 TUBpRABH  
amalgamation 合并 ?kIyo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8$F"!dc _  
ambit of charges 征税范围；收费范围 6o0}7T%6  
amended valuation 经修订的估值 !F:AN oaS  
American Commodities Exchange 美国商品交易所 $-)T  
American Express Bank Limited 美国运通银行 _`I}"`2H  
American Stock Exchange 美国证券交易所 n!dXj InV  
amortization 摊销 N_^PoX935O  
amount due from banks 存放银行同业的款项 T095]*Hm  
amount due from banks abroad 存放海外银行同业的款项 Ct][B{  
amount due from holding companies 控股公司欠款 3Ofh#|qc&  
amount due from local banks 存放本港银行同业的款项 Ij>G7Q*d  
amount due to banks 银行同业的存款 |*
/-~5"  
amount due to banks abroad 海外银行同业的存款 nR]*RIp5  
amount due to holding companies 控股公司存款 v,'k2H  
amount due to local banks 本港银行同业的存款 ^sKdN-{  
amount due to outport banks 外埠银行同业的存款 %9 3R/bx  
amount for note issue 发行纸币的款额 )n6,uTlOw  
amount of bond 担保契据的款额 J!Q #x
s  
amount of consideration 代价款额 5e3p9K`5  
amount of contribution 供款数额 S zNZY&8 f  
amount of indebtedness 负债款额 7@&mGUALO  
amount of principal of the loan 贷款本金额 }a!ny  
amount of rates chargeable 应征差饷数额 o|$r;<o3R  
amount of share capital 股本额 [uwn\-  
amount of sums assured 承保款额 Gb
C@ |  
amount of variation 变动幅度 cQkj{u  
amount of vote 拨款数额 4bCA"QM[[  
amount payable 应付款额 ;hPVe_/  
amount receivable 应收款额 hg%iv%1B'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +zwS[P@  
analysis 分析 QQ`tSYgex  
ancillary risk 附属风险 *>/w,E]  
annual account 周年帐目；周年帐目报表；年度决算；年结 fH@cC`  
annual accounting date 年结日期 ?W_8X2(`  
annual allowance 每年免税额；年积金；年度津贴；年津 >V?W_oM)  
annual balance 年度余额 ch2m Ei(  
annual disposable income 每年可动用收入 7}I';>QH  
annual estimates 周年预算 Im?/#tX  
annual fee 年费 3@nIoN'z  
annual general meeting 周年大会 MDQ:6Ri  
annual growth rate 年增率；每年增长率 4{Q$^wD+.  
annual long-term supplement 长期个案每年补助金 lVuBo&  
annual pensionable emolument 可供计算退休金的年薪 Q;N)$Xx  
annual report 年报 k`#E#1niN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]x).C[^  
annual return 周年报表；周年申报表；每年报税表格 IL:[0q  
Annual Return Rules 《周年报表规则》 7;c^*"Ud  
annual review of consumer prices 每年消费物价回顾 >z~_s6#CP  
annual roll-forward basis 逐年延展方式 g&S>Wq%L  
annual salary 年薪 QLU <%w:B  
annual statement 年度报表；年度决算表 q:nUn?zB  
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 \!hd|j?&6  
annuitant 年金受益人 tU$n3Bg  
annuity 年金 <"K2t Tg.  
annuity contract 年金合约 rb}fP #j  
annuity on human life 人寿年金 cNT !}8 h^  
antecedent debt 先前的债项 HE{UgU:tY  
ante-dated cheque 倒填日期支票 {sxdDl  
anticipated expenditure 预期开支 qRgFVX+vc  
anticipated net profit 预期纯利 '%ByFZzi  
anticipated revenue 预期收入 Y4w
]jIv  
anti-inflation measure 反通货膨胀措施 r@zs4N0WP  
anti-inflationary stance 反通货膨胀立场 {\`y)k 7  
apparent deficit 表面赤字 @{UUB=}9  
apparent financial solvency 表面偿债能力 p0y|pD  
apparent partner 表面合伙人 H0 Zo.Np  
application for personal assessment 个人入息课税申请书 }z#M!~  
application of fund 资金应用 :ssj7wl :  
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 $0x+b!_l@  
appointed actuary 委任精算师 s FJ:09L|  
appointed auditor 委任核数师；委任审计师 C~ A
`h=A<  
appointed trustee 委任的受托人 V;g) P  
appointer 委任人 vz#-uw,O:  
apportioned pro rata 按比例分摊 .N>*+U>>P  
apportionment 分配；分摊 g-jg;Ri  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l]~9BPsR  
apportionment formula 分摊方程式  3Z`"k2k  
apportionment of estate duty 遗产税的分摊 +)bn}L>Rl  
appraisal 估价；评估 Tt9cX}&&  
appreciable growth 可观增长 N34-z|"q  
appreciable impact 显着影响 `mW~{)x  
appreciable increase 可观增长 yY!)2{F+  
appreciation 增值；升值 6`iYIXnz  
appreciation against other currencies 相对其他货币升值 ~(^pGL3<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q.
<)0nk  
appreciation tax 增值税 `&.qHw)  
appropriation 拨款；拨用；拨付 ES!e/l  
appropriation account 拨款帐目 r73W.&  
Appropriation Bill 拨款法案 ji>LBbnHdE  
appropriation-in-aid system 补助拨款办法 cl1ygpf(  
approved assets 核准资产 .gGO+8[N*  
approved basket stock 认可一篮子证券 PH&Q
w2(Sx  
approved budget 核准预算 JWaWOk(t=?  
approved charitable donation 认可慈善捐款 6]Q#4  
approved charitable institution 认可慈善机构 aeI0;u  
approved currency 核准货币；认可货币 h)fsLzn]Tf  
approved estimates 核准预算 livKiX`  
approved estimates of expenditure 核准开支预算 wdf;LM  
approved overseas insurer 核准海外保险人 \.oJ/++  
approved overseas trust company 核准海外信托公司 fzw:[z:%  
approved pooled investment fund 核准汇集投资基金 4X*U~}  
approved provident fund scheme 认可公积金计划 
d(XOZF  
approved provision 核准拨款 (3$DUvx7  
approved redeemable share 核准可赎回股份 1<Mb@t  
approved regional stock 认可地区性证券 |c8\alw  
approved retirement scheme 认可退休金计划 rM,f7hm[S*  
approved subordinated loan 核准附属贷款 }y+Qj6dP  
arbitrage 套戥；套汇；套利 Tn/Zs|  
arbitrageur 套戥者；套汇者 !hM`Oe`S  
arbitrary amount 临时款项 ab2Cn|F  
arrangement 措施；安排；协定 u=qaz7E  
arrears 欠款 aNY-F)XWa  
arrears of pay 欠付薪酬 +6l#hO7h  
arrears of revenue 逾期未收税款；逾期未收的帐项 +TA~RCd  
articles of association 组织章程；组织细则；组织章程细则 hu} vYA7ZH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t_xK?``  
ascertainment of profit 确定利润 />}zB![(K  
"Asia Clear" “亚洲结算系统”