[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 EX 9Z{xX  
allotment notice 股份配售通知；配股通知 p +D=}O  
allotment of shares 股份分配 "#XtDpGk  
allowable 可获宽免；免税的 V [4n'LcE  
allowable business loss 可扣除的营业亏损 k|ip?O  
allowable expenses 可扣税的支出 "8t\MKt(  
allowance 免税额；津贴；备抵；准备金 o4'v> b  
allowance for debts 债项的免税额 4I.1D2 1jA  
allowance for depreciation by wear and tear 耗损折旧免税额 $eCGez<E  
allowance for funeral expenses 殡殓费的免税额 >x?2F z.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0o;~~\fq.  
allowance for repairs and outgoings 修葺及支出方面的免税额 <UAP~RH{  
allowance to debtor 给债务人的津贴 pDhY%w#  
alteration of capital 资本更改 4.k`[q8  
alternate trustee 候补受托人 C"9"{
 
amalgamation 合并 rys<-i(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C*j9Iaj  
ambit of charges 征税范围；收费范围 u[mY!(>nQ  
amended valuation 经修订的估值 p)z-W(  
American Commodities Exchange 美国商品交易所 qp1\I$Y  
American Express Bank Limited 美国运通银行 E.#6;HHzN  
American Stock Exchange 美国证券交易所 ^ +a  
amortization 摊销 *zSxG[s  
amount due from banks 存放银行同业的款项 O99mic  
amount due from banks abroad 存放海外银行同业的款项 7AeP Gr  
amount due from holding companies 控股公司欠款 %ph"PR/t?  
amount due from local banks 存放本港银行同业的款项 NE[y|/  
amount due to banks 银行同业的存款 e7's)C>/'  
amount due to banks abroad 海外银行同业的存款 .S6ji~;r  
amount due to holding companies 控股公司存款
wzxdVn 'S  
amount due to local banks 本港银行同业的存款 () <`t}FQ  
amount due to outport banks 外埠银行同业的存款 w#
<^RKk  
amount for note issue 发行纸币的款额 R%W@~o\p]  
amount of bond 担保契据的款额 ,M{Q}:$+4  
amount of consideration 代价款额 xi.IRAZX  
amount of contribution 供款数额 |I/,F;'  
amount of indebtedness 负债款额 i9y3PP)  
amount of principal of the loan 贷款本金额 z[Z2H5[  
amount of rates chargeable 应征差饷数额 &!OGIYC(  
amount of share capital 股本额 2J&XNV^tJ  
amount of sums assured 承保款额 RCQAtBd  
amount of variation 变动幅度 ~r PYJ  
amount of vote 拨款数额 uX98iJ  
amount payable 应付款额 Y}K!`~n1S  
amount receivable 应收款额 )]tvwEo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #_{0Ndp2  
analysis 分析 PM8Ks?P#u  
ancillary risk 附属风险 :TlAL# s&  
annual account 周年帐目；周年帐目报表；年度决算；年结 W?=$V>)  
annual accounting date 年结日期 FQ0KUb}0  
annual allowance 每年免税额；年积金；年度津贴；年津 PaxK^*  
annual balance 年度余额 2Gm-\o&Td"  
annual disposable income 每年可动用收入 [
u7 vY@  
annual estimates 周年预算 :b<
KX%g  
annual fee 年费
KjBOjD'I  
annual general meeting 周年大会 keaj3#O  
annual growth rate 年增率；每年增长率 CJv>/#$/F  
annual long-term supplement 长期个案每年补助金 Q%I#{+OT  
annual pensionable emolument 可供计算退休金的年薪 rNZO.qijz  
annual report 年报 _/ct=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 </|)"OD9  
annual return 周年报表；周年申报表；每年报税表格 XzW
7eO,A  
Annual Return Rules 《周年报表规则》 nW~$ (Qnd  
annual review of consumer prices 每年消费物价回顾 gA{'Q\  
annual roll-forward basis 逐年延展方式 3;y_qwA  
annual salary 年薪 =w?M_[&K)  
annual statement 年度报表；年度决算表 zuk"  
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 FOc|*>aKP  
annuitant 年金受益人 |PI)A`  
annuity 年金 (=`Z0)=  
annuity contract 年金合约 8W;xi:CC  
annuity on human life 人寿年金  oHOW5  
antecedent debt 先前的债项 OI*ZVD)J  
ante-dated cheque 倒填日期支票 hHCzj*5  
anticipated expenditure 预期开支 i3D<`\;r  
anticipated net profit 预期纯利 ~:T3|  
anticipated revenue 预期收入 )@!~8<_"  
anti-inflation measure 反通货膨胀措施 sfyBw  
anti-inflationary stance 反通货膨胀立场 3R'.}^RN  
apparent deficit 表面赤字 J`YnT  
apparent financial solvency 表面偿债能力 cES;bwQ  
apparent partner 表面合伙人 bo&\3  
application for personal assessment 个人入息课税申请书 Ica3  
application of fund 资金应用 09G9nu;&{  
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 T~s&)wD  
appointed actuary 委任精算师 "Ys_ \  
appointed auditor 委任核数师；委任审计师 S|~i>  
appointed trustee 委任的受托人 1$);V,DK!  
appointer 委任人 $U~=.!_du  
apportioned pro rata 按比例分摊 xy$vYDAFw  
apportionment 分配；分摊 @55bE\E?@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &}>|5>cJu  
apportionment formula 分摊方程式 tB GkRd!  
apportionment of estate duty 遗产税的分摊 "fRlEO[9  
appraisal 估价；评估 _t$lcOT  
appreciable growth 可观增长 giaD9$C  
appreciable impact 显着影响 T}V7SD.  
appreciable increase 可观增长 D}mo\  
appreciation 增值；升值 Ok*VQKyDLH  
appreciation against other currencies 相对其他货币升值 h0T< :X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |~ z8<  
appreciation tax 增值税 `oB'(  
appropriation 拨款；拨用；拨付 FTbT9   
appropriation account 拨款帐目 l{nB.m2  
Appropriation Bill 拨款法案 =>HIF#jU  
appropriation-in-aid system 补助拨款办法 h~,x7]
w6  
approved assets 核准资产 g!p+rq_f  
approved basket stock 认可一篮子证券 6].yRNy"  
approved budget 核准预算 #x, ]D  
approved charitable donation 认可慈善捐款 5OPS&:  
approved charitable institution 认可慈善机构 sXSj OUI  
approved currency 核准货币；认可货币 :5r:I[FFy  
approved estimates 核准预算 GA'*5
8  
approved estimates of expenditure 核准开支预算 mw:3q6  
approved overseas insurer 核准海外保险人 v>JB rIb$  
approved overseas trust company 核准海外信托公司 uOyLC<I/  
approved pooled investment fund 核准汇集投资基金 3Qqnw{*  
approved provident fund scheme 认可公积金计划 g ^D)x[  
approved provision 核准拨款 Sja "(sJ  
approved redeemable share 核准可赎回股份 ;[?J5X,  
approved regional stock 认可地区性证券 \B*k_W/r@  
approved retirement scheme 认可退休金计划 NFdJb\  
approved subordinated loan 核准附属贷款 db{NKwpj'  
arbitrage 套戥；套汇；套利 c80 }1  
arbitrageur 套戥者；套汇者 Rg%R/p)C  
arbitrary amount 临时款项 &Tf=~6  
arrangement 措施；安排；协定 3{.9O$  
arrears 欠款 |M[v493\  
arrears of pay 欠付薪酬 ;e&hM\p  
arrears of revenue 逾期未收税款；逾期未收的帐项 p+u{W"I`  
articles of association 组织章程；组织细则；组织章程细则 V_Njk
yI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +9<,3IJe6  
ascertainment of profit 确定利润 ~J8cS  
"Asia Clear" “亚洲结算系统”