[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 "{k )nr+7U  
allotment notice 股份配售通知；配股通知 Ib\G{$r  
allotment of shares 股份分配 PPPwDsJ  
allowable 可获宽免；免税的 wUeOD.;#F  
allowable business loss 可扣除的营业亏损 9/M!S[N9  
allowable expenses 可扣税的支出 h %s  
allowance 免税额；津贴；备抵；准备金 T/;hIX:R  
allowance for debts 债项的免税额 PQ]9xzOg[  
allowance for depreciation by wear and tear 耗损折旧免税额 EAB+kY  
allowance for funeral expenses 殡殓费的免税额 4sQAR6_SW~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DxgT]F%  
allowance for repairs and outgoings 修葺及支出方面的免税额 gL"}53A  
allowance to debtor 给债务人的津贴 #}(Df&  
alteration of capital 资本更改 LwPM7S~ *  
alternate trustee 候补受托人 =)YYx8
gR  
amalgamation 合并 h /QP=Zd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1.H!A@  
ambit of charges 征税范围；收费范围 I 6YT|R  
amended valuation 经修订的估值 D,j5k3< #  
American Commodities Exchange 美国商品交易所 /&d`c=nH  
American Express Bank Limited 美国运通银行 KL mB  
American Stock Exchange 美国证券交易所 mv?H]i`N  
amortization 摊销 1$VI\}  
amount due from banks 存放银行同业的款项 :"^< aLj  
amount due from banks abroad 存放海外银行同业的款项 (VAL.v*  
amount due from holding companies 控股公司欠款 PJ@,01  
amount due from local banks 存放本港银行同业的款项 $-?5Q~  
amount due to banks 银行同业的存款 {l&2Kd*  
amount due to banks abroad 海外银行同业的存款 X9A[  
amount due to holding companies 控股公司存款 @!/fvP  
amount due to local banks 本港银行同业的存款 i{ @'\}{L  
amount due to outport banks 外埠银行同业的存款 SWsv,  
amount for note issue 发行纸币的款额 mMAr8~A=  
amount of bond 担保契据的款额 |Du13i4].&  
amount of consideration 代价款额 ]C6[`WF  
amount of contribution 供款数额  Gy6qLM  
amount of indebtedness 负债款额 U< Y'.!  
amount of principal of the loan 贷款本金额 SzlfA%4+GR  
amount of rates chargeable 应征差饷数额 llfiNEK5;  
amount of share capital 股本额 DIp:S&q2  
amount of sums assured 承保款额 by]|O  
amount of variation 变动幅度 ;T
{/;  
amount of vote 拨款数额 Pd "mb~  
amount payable 应付款额 !K3cf]2UD  
amount receivable 应收款额 Fg\| e%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'xZPIj+  
analysis 分析 kr `B
UW3  
ancillary risk 附属风险 #K1BJ#KUt  
annual account 周年帐目；周年帐目报表；年度决算；年结 H\+c'$  
annual accounting date 年结日期 [F)/mN  
annual allowance 每年免税额；年积金；年度津贴；年津 ?U/Wio$@  
annual balance 年度余额 O;e8ft '|  
annual disposable income 每年可动用收入 I/V)z9  
annual estimates 周年预算 FgQ_a/*  
annual fee 年费 Obyuh
AR  
annual general meeting 周年大会 d<Q+D1  
annual growth rate 年增率；每年增长率 .hlQ?\  
annual long-term supplement 长期个案每年补助金 <S8W~wC  
annual pensionable emolument 可供计算退休金的年薪 sMS9!{A  
annual report 年报 L^Q+Q)zTh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d6@jEa-  
annual return 周年报表；周年申报表；每年报税表格 :n4:@L<%H  
Annual Return Rules 《周年报表规则》 h@,e`Z  
annual review of consumer prices 每年消费物价回顾 Rs F3#H  
annual roll-forward basis 逐年延展方式 *Iwk47J ;a  
annual salary 年薪 ;IuK2iDt<  
annual statement 年度报表；年度决算表 EdAR<VfleA  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4%fN\f  
annuitant 年金受益人 aDl, K;GL  
annuity 年金 )ehB)X  
annuity contract 年金合约 f>)Tq'  
annuity on human life 人寿年金 TjUZv1(L  
antecedent debt 先前的债项 Q_kT}6#(J=  
ante-dated cheque 倒填日期支票 8gbm"!  
anticipated expenditure 预期开支 h lkvk]v  
anticipated net profit 预期纯利 E/7vIg F  
anticipated revenue 预期收入 <duBwkiG  
anti-inflation measure 反通货膨胀措施 #x5N{8  
anti-inflationary stance 反通货膨胀立场 BgkB x  
apparent deficit 表面赤字 8PoH
BOxpc  
apparent financial solvency 表面偿债能力 RZ|HwYG  
apparent partner 表面合伙人 g|._n  
application for personal assessment 个人入息课税申请书 ]]uzl0LH  
application of fund 资金应用 C~KWH@  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 nGv23R(?G  
appointed actuary 委任精算师 0^&(u:~  
appointed auditor 委任核数师；委任审计师 WS1&3mOd  
appointed trustee 委任的受托人 =X`]Ct8Z  
appointer 委任人 -4vHK!l  
apportioned pro rata 按比例分摊 s(
"Cn/ZkS  
apportionment 分配；分摊 DrCWvpudd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1<W4>~,wj  
apportionment formula 分摊方程式 Q"_T2fl]vP  
apportionment of estate duty 遗产税的分摊 Tr+h$M1_Ja  
appraisal 估价；评估 hC|5e|S  
appreciable growth 可观增长 qIDWl{b<  
appreciable impact 显着影响 
s!@=rq  
appreciable increase 可观增长 2q-:p8  
appreciation 增值；升值 X ;OsH  
appreciation against other currencies 相对其他货币升值 !dyxE'T2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #hgmUa  
appreciation tax 增值税 lrs0^@.+  
appropriation 拨款；拨用；拨付 Mhv1K|4s  
appropriation account 拨款帐目
]&C:>  
Appropriation Bill 拨款法案 FQk_#BkK  
appropriation-in-aid system 补助拨款办法 "ep`  
approved assets 核准资产 FJa[ToZ4+  
approved basket stock 认可一篮子证券 ?qg^WDs$  
approved budget 核准预算 K0O-WJ  
approved charitable donation 认可慈善捐款 ra o[VZ  
approved charitable institution 认可慈善机构 ';<
0/U  
approved currency 核准货币；认可货币 7AObC4 g  
approved estimates 核准预算 zzxGAVu  
approved estimates of expenditure 核准开支预算
dH-s2r%s  
approved overseas insurer 核准海外保险人 o_'p3nD  
approved overseas trust company 核准海外信托公司 &}A[x1x06)  
approved pooled investment fund 核准汇集投资基金 }I :OsA w  
approved provident fund scheme 认可公积金计划 "sG=w jcw^  
approved provision 核准拨款 0zi~p>*nJC  
approved redeemable share 核准可赎回股份 vvm0t"|\  
approved regional stock 认可地区性证券 +(h\fm7*-  
approved retirement scheme 认可退休金计划 Sv +IS  
approved subordinated loan 核准附属贷款 gXjV?"^kUl  
arbitrage 套戥；套汇；套利 YxP&7oq  
arbitrageur 套戥者；套汇者 U-|N
Y
  
arbitrary amount 临时款项 oZAB_A)[-  
arrangement 措施；安排；协定 q#s,-uu  
arrears 欠款 kO}AxeQ  
arrears of pay 欠付薪酬 {DR`;ea])1  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~P@Q7T*  
articles of association 组织章程；组织细则；组织章程细则 BW"5Aj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nX=$EQiH  
ascertainment of profit 确定利润 |]c8jG\h  
"Asia Clear" “亚洲结算系统”