[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 sF.oZ>  
allotment notice 股份配售通知；配股通知 # <?igtUO  
allotment of shares 股份分配 f%,Vplb  
allowable 可获宽免；免税的 Y5mQY5u|  
allowable business loss 可扣除的营业亏损 b@v_db]|t.  
allowable expenses 可扣税的支出 yP<ngi^s=  
allowance 免税额；津贴；备抵；准备金 ]S  
allowance for debts 债项的免税额 ) |t;nK,  
allowance for depreciation by wear and tear 耗损折旧免税额 DUrfC[jpv  
allowance for funeral expenses 殡殓费的免税额 7{z\^R^O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @ra^0  
allowance for repairs and outgoings 修葺及支出方面的免税额 pseN!7+or  
allowance to debtor 给债务人的津贴 7Gh+EJJ3I  
alteration of capital 资本更改 w]@H]>sHd  
alternate trustee 候补受托人 Ppton+?(  
amalgamation 合并 !l6Ez_'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c/6  
ambit of charges 征税范围；收费范围 ~`Y!_'(x  
amended valuation 经修订的估值 Bm>>-nG;  
American Commodities Exchange 美国商品交易所 yf4I<v$y  
American Express Bank Limited 美国运通银行 oMNt676  
American Stock Exchange 美国证券交易所 )tvP|
 
amortization 摊销 APgjT';P^  
amount due from banks 存放银行同业的款项 jT'09r3P  
amount due from banks abroad 存放海外银行同业的款项 0#G@F5; <  
amount due from holding companies 控股公司欠款 ayGcc`  
amount due from local banks 存放本港银行同业的款项 M&[bb $00j  
amount due to banks 银行同业的存款 y:
HH@aa)  
amount due to banks abroad 海外银行同业的存款 #"qP4S2  
amount due to holding companies 控股公司存款 G+~f  
amount due to local banks 本港银行同业的存款 :kMF.9U:  
amount due to outport banks 外埠银行同业的存款 *SK`&V  
amount for note issue 发行纸币的款额 WEaG/)y  
amount of bond 担保契据的款额 Xi~7pH  
amount of consideration 代价款额 :{LNr!I?I  
amount of contribution 供款数额 oBS m>V
 
amount of indebtedness 负债款额 H8x66}  
amount of principal of the loan 贷款本金额 )Fsc0_  
amount of rates chargeable 应征差饷数额 ^j!2I&h1  
amount of share capital 股本额 `VrQ?s  
amount of sums assured 承保款额 \Ota~A  
amount of variation 变动幅度 @=r o/.  
amount of vote 拨款数额 gbrn'NT  
amount payable 应付款额 9oU1IT9   
amount receivable 应收款额 g:fkM{"{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1j*E/L  
analysis 分析 wS7nTZfw  
ancillary risk 附属风险 Cut7  
annual account 周年帐目；周年帐目报表；年度决算；年结 [C#H _y(  
annual accounting date 年结日期 nYnBWDnV  
annual allowance 每年免税额；年积金；年度津贴；年津 >Jk]= _%  
annual balance 年度余额 [.Rdq]w6  
annual disposable income 每年可动用收入 $5wf{iZY.Q  
annual estimates 周年预算 h-<Qj,L{W  
annual fee 年费 ?CD[jX}!  
annual general meeting 周年大会 *B)
J(^M!q  
annual growth rate 年增率；每年增长率 s'^sT=b  
annual long-term supplement 长期个案每年补助金 7_Op(C4,nC  
annual pensionable emolument 可供计算退休金的年薪 +;yl ld  
annual report 年报 M <nH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Xqy9D ZIn  
annual return 周年报表；周年申报表；每年报税表格 qKD Nw8>  
Annual Return Rules 《周年报表规则》 NmA6L+  
annual review of consumer prices 每年消费物价回顾 R=J5L36F  
annual roll-forward basis 逐年延展方式 ]
7{ e~U  
annual salary 年薪 *{("T  
annual statement 年度报表；年度决算表 +-!2nk`"a  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 r>ag(^J\  
annuitant 年金受益人 DJZ$M  
annuity 年金 vD^Uod1  
annuity contract 年金合约 8AJ#].q0F  
annuity on human life 人寿年金 &0`i(l4]l  
antecedent debt 先前的债项 3UX6Y]E3  
ante-dated cheque 倒填日期支票 5uX-onP\[  
anticipated expenditure 预期开支 gtnu/Q  
anticipated net profit 预期纯利 w|1O-k`  
anticipated revenue 预期收入 0 !b9%I=j  
anti-inflation measure 反通货膨胀措施 kIR/.Ij}  
anti-inflationary stance 反通货膨胀立场 
|va^lT  
apparent deficit 表面赤字 @\WeI"^F8  
apparent financial solvency 表面偿债能力
8shx7"  
apparent partner 表面合伙人 sDB,+1"Y$  
application for personal assessment 个人入息课税申请书 lhPxMMS`j  
application of fund 资金应用 X4<Y5?&0  
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  20]p<  
appointed actuary 委任精算师 f@ILC=c<  
appointed auditor 委任核数师；委任审计师 ]*hH.ZBY"^  
appointed trustee 委任的受托人 >qVSepK3  
appointer 委任人 "QvTn=  
apportioned pro rata 按比例分摊 @1A.$:  
apportionment 分配；分摊 F/cA tT.M?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^fQa whub  
apportionment formula 分摊方程式 ^'n;W<\p)  
apportionment of estate duty 遗产税的分摊 R;zf x/  
appraisal 估价；评估 ,h 9?o  
appreciable growth 可观增长 }]Nt:_UCX  
appreciable impact 显着影响 N9s+Tm  
appreciable increase 可观增长 J@OK"%12  
appreciation 增值；升值 g2?yT ?  
appreciation against other currencies 相对其他货币升值 _\gCd
NrD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NwVhJdo  
appreciation tax 增值税 Qff.QI,  
appropriation 拨款；拨用；拨付 $*:g~#bh  
appropriation account 拨款帐目 y'!"GrbZ  
Appropriation Bill 拨款法案 e{H(  
appropriation-in-aid system 补助拨款办法 !4 T!@"#  
approved assets 核准资产 lL&U ioo}D  
approved basket stock 认可一篮子证券 xE{slDl  
approved budget 核准预算 I_
AFHrj  
approved charitable donation 认可慈善捐款 kA> e*6  
approved charitable institution 认可慈善机构 1aZGt2;  
approved currency 核准货币；认可货币 ^#XQ2UN  
approved estimates 核准预算 %OsxXO?  
approved estimates of expenditure 核准开支预算 ' &3,qT  
approved overseas insurer 核准海外保险人 )}P/xY0  
approved overseas trust company 核准海外信托公司 ]V)*WP#a  
approved pooled investment fund 核准汇集投资基金 W4bN']?  
approved provident fund scheme 认可公积金计划 M!D6i5k,
 
approved provision 核准拨款 RL)~J4Y  
approved redeemable share 核准可赎回股份 FB:nkUR`  
approved regional stock 认可地区性证券 `(ik2#B`}  
approved retirement scheme 认可退休金计划 S>)[n]f  
approved subordinated loan 核准附属贷款 {VXucGI|  
arbitrage 套戥；套汇；套利 Uy.ihh$ I-  
arbitrageur 套戥者；套汇者 $U7#3-'  
arbitrary amount 临时款项 LJom+PxF$x  
arrangement 措施；安排；协定 G8 q<)  
arrears 欠款 e0#t  
arrears of pay 欠付薪酬 Y;'SD{On  
arrears of revenue 逾期未收税款；逾期未收的帐项 WEJ-K<A(  
articles of association 组织章程；组织细则；组织章程细则 $ai;8)C6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Pf/8tXs}  
ascertainment of profit 确定利润 ]G D` f  
"Asia Clear" “亚洲结算系统”