[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 8yWoPm<A  
allotment notice 股份配售通知；配股通知
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allotment of shares 股份分配 _J]2~b  
allowable 可获宽免；免税的 '(#g1H3  
allowable business loss 可扣除的营业亏损 aj~bt-cE  
allowable expenses 可扣税的支出 l+y}4k=/  
allowance 免税额；津贴；备抵；准备金 1# t6`N]?V  
allowance for debts 债项的免税额 &*&?0ov^"  
allowance for depreciation by wear and tear 耗损折旧免税额 "Jy
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allowance for funeral expenses 殡殓费的免税额 M]H gIL@9#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *]x*B@RF  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~"!a9GZ  
allowance to debtor 给债务人的津贴 "%@uO)A /  
alteration of capital 资本更改 7W9~1 .SC  
alternate trustee 候补受托人 Iia.k'N  
amalgamation 合并 h7;bclU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S^f:`9ab9  
ambit of charges 征税范围；收费范围 WA)Ij(M8 p  
amended valuation 经修订的估值
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American Commodities Exchange 美国商品交易所 M;Wha;%E"  
American Express Bank Limited 美国运通银行 z}.
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American Stock Exchange 美国证券交易所 }~o ikN:  
amortization 摊销 # 4|9Fj??  
amount due from banks 存放银行同业的款项 XNH4==4  
amount due from banks abroad 存放海外银行同业的款项 &!y]:CC{  
amount due from holding companies 控股公司欠款 ^ft]b
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amount due from local banks 存放本港银行同业的款项 ]=D5p_A(  
amount due to banks 银行同业的存款 E=/[s]@5  
amount due to banks abroad 海外银行同业的存款 2 Y|D'^  
amount due to holding companies 控股公司存款 c-5jYwV  
amount due to local banks 本港银行同业的存款 hN(L@0)  
amount due to outport banks 外埠银行同业的存款 aEx(rLd+  
amount for note issue 发行纸币的款额 vN{-?  
amount of bond 担保契据的款额
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amount of consideration 代价款额 (Q-I8Y8l8  
amount of contribution 供款数额 *(*+`qZL{(  
amount of indebtedness 负债款额 16@);Ot  
amount of principal of the loan 贷款本金额 bj"z8kP  
amount of rates chargeable 应征差饷数额 zH'2s-.bi  
amount of share capital 股本额 FBsn;,3<W  
amount of sums assured 承保款额 !%mi&ak(Rn  
amount of variation 变动幅度 &.*uc|{  
amount of vote 拨款数额 0k?Sq#7q  
amount payable 应付款额 P Tnac  
amount receivable 应收款额 xaL#MIR"u"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wq4nMY:#  
analysis 分析 ,
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ancillary risk 附属风险 =s'7$D}0.  
annual account 周年帐目；周年帐目报表；年度决算；年结 W3LP ~  
annual accounting date 年结日期 Qg0vG]  
annual allowance 每年免税额；年积金；年度津贴；年津 F$*3@Y  
annual balance 年度余额 vSM_]fn  
annual disposable income 每年可动用收入 C(]'&~}(  
annual estimates 周年预算 A/Khk2-:  
annual fee 年费 3$"/>g/  
annual general meeting 周年大会 ';/84j-3F  
annual growth rate 年增率；每年增长率 n9fk,3  
annual long-term supplement 长期个案每年补助金 `)[dVfxA  
annual pensionable emolument 可供计算退休金的年薪 yx0Q+Sm1:  
annual report 年报 6.Bh3p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u3Do~RyL[  
annual return 周年报表；周年申报表；每年报税表格 8Inx/>eOI  
Annual Return Rules 《周年报表规则》 >QI~`MiI  
annual review of consumer prices 每年消费物价回顾 cw+g z!!  
annual roll-forward basis 逐年延展方式 <*YO~S(R  
annual salary 年薪 ypA:  P  
annual statement 年度报表；年度决算表 j,t~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lA{(8sKN  
annuitant 年金受益人 "2mFC!  
annuity 年金 797X71>   
annuity contract 年金合约 uu>lDvR*  
annuity on human life 人寿年金 ] C,1%(  
antecedent debt 先前的债项 bag&BHw  
ante-dated cheque 倒填日期支票 y~p4">]  
anticipated expenditure 预期开支 Bn-J_-%M  
anticipated net profit 预期纯利 j@C0af  
anticipated revenue 预期收入 ny`(f,)u*  
anti-inflation measure 反通货膨胀措施 J v<$*TVS0  
anti-inflationary stance 反通货膨胀立场 k ]bPI$  
apparent deficit 表面赤字 bm}+}CJ@#0  
apparent financial solvency 表面偿债能力 XOxB (0@  
apparent partner 表面合伙人 m;h<"]<  
application for personal assessment 个人入息课税申请书 G{A)H_o*  
application of fund 资金应用 4zzlazU  
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 QUPf*3Oy  
appointed actuary 委任精算师 k6J\Kkk(  
appointed auditor 委任核数师；委任审计师 p!GZCf,  
appointed trustee 委任的受托人 ou;qO 5CT  
appointer 委任人 kr{)  
apportioned pro rata 按比例分摊 taCCw2s-8*  
apportionment 分配；分摊 \[T{M!s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K_##- 6>  
apportionment formula 分摊方程式 </yo9.  
apportionment of estate duty 遗产税的分摊 DoG%T(M!a9  
appraisal 估价；评估  i_y:4  
appreciable growth 可观增长 c `ud;lI  
appreciable impact 显着影响 HZuiVW8  
appreciable increase 可观增长 \[ k%)_  
appreciation 增值；升值 iIB9j8  
appreciation against other currencies 相对其他货币升值 3"vRK5Bf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1$OVe4H1  
appreciation tax 增值税 \kk!Dz*H  
appropriation 拨款；拨用；拨付 L"^.0*X/d  
appropriation account 拨款帐目 hpjUkGm5  
Appropriation Bill 拨款法案 A:c]1  
appropriation-in-aid system 补助拨款办法 lO_c/o$  
approved assets 核准资产 'g]=.K+@}  
approved basket stock 认可一篮子证券 !Y|8z\Q  
approved budget 核准预算 fwH`}<o  
approved charitable donation 认可慈善捐款 /B=l,:TnJ  
approved charitable institution 认可慈善机构 -s89)lUkS  
approved currency 核准货币；认可货币 2R] XH 0   
approved estimates 核准预算 wlL
8X7+:  
approved estimates of expenditure 核准开支预算 7g-$oO  
approved overseas insurer 核准海外保险人 = uk`pj  
approved overseas trust company 核准海外信托公司 PnJ*Zea  
approved pooled investment fund 核准汇集投资基金 3/l\ <{  
approved provident fund scheme 认可公积金计划 2x6<8J8v*  
approved provision 核准拨款 .c:)Qli  
approved redeemable share 核准可赎回股份 ~xE=mg4le  
approved regional stock 认可地区性证券 "SLvUzO>q  
approved retirement scheme 认可退休金计划 nIR*_<ow  
approved subordinated loan 核准附属贷款 +.wT 9kFcc  
arbitrage 套戥；套汇；套利 & L3UlL  
arbitrageur 套戥者；套汇者 EFwL.'Fh  
arbitrary amount 临时款项 $kIo4$.Y$  
arrangement 措施；安排；协定 +/w(K,  
arrears 欠款 Y!;gQeC  
arrears of pay 欠付薪酬 s1Okoxh/!V  
arrears of revenue 逾期未收税款；逾期未收的帐项 /_HwifRQ  
articles of association 组织章程；组织细则；组织章程细则 /4^G34  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }ymc5-  
ascertainment of profit 确定利润 pY,O_ t$  
"Asia Clear" “亚洲结算系统”