[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 Lb]!TOl  
allotment notice 股份配售通知；配股通知 d?:KEi-<7  
allotment of shares 股份分配 D/[;Y<X#V  
allowable 可获宽免；免税的 \-Vja{J]  
allowable business loss 可扣除的营业亏损 M( w'TE@  
allowable expenses 可扣税的支出 5 w-Pq&q  
allowance 免税额；津贴；备抵；准备金 ej91)3AO  
allowance for debts 债项的免税额 sqXwDy+.  
allowance for depreciation by wear and tear 耗损折旧免税额 68*a'0  
allowance for funeral expenses 殡殓费的免税额 hY5GNYDh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 izDfp
r}s4  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;*%3J$T+  
allowance to debtor 给债务人的津贴 b~$8<\  
alteration of capital 资本更改 @7HHi~1JK  
alternate trustee 候补受托人 '\B0#z3  
amalgamation 合并 "DO|B=EejP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h"0)g:\  
ambit of charges 征税范围；收费范围 NF "|*S  
amended valuation 经修订的估值 1.0:   
American Commodities Exchange 美国商品交易所
WOg pDs  
American Express Bank Limited 美国运通银行 knfEbH  
American Stock Exchange 美国证券交易所 _D 9/,n$  
amortization 摊销 `cQAO1-5  
amount due from banks 存放银行同业的款项 m!5MGq~  
amount due from banks abroad 存放海外银行同业的款项 gmqA 5W~y  
amount due from holding companies 控股公司欠款 tm1#Lh0  
amount due from local banks 存放本港银行同业的款项 NufRd/q  
amount due to banks 银行同业的存款 @.&KRA
Z  
amount due to banks abroad 海外银行同业的存款 |LV}kG(2  
amount due to holding companies 控股公司存款 l Vv'_9yg  
amount due to local banks 本港银行同业的存款 n\ 'PNB  
amount due to outport banks 外埠银行同业的存款 _u3%16,o  
amount for note issue 发行纸币的款额 a B$x(8pP@  
amount of bond 担保契据的款额 mzRH:HgN?  
amount of consideration 代价款额 BOflhoUX  
amount of contribution 供款数额 s"UUo|hM  
amount of indebtedness 负债款额 R XN0v@V  
amount of principal of the loan 贷款本金额 buldA5*!o  
amount of rates chargeable 应征差饷数额 0fGt7 "Q  
amount of share capital 股本额 \G0YLV~>P  
amount of sums assured 承保款额 Spu> ac  
amount of variation 变动幅度 W7W(jMH  
amount of vote 拨款数额 w=_q<1a  
amount payable 应付款额 kyi"U A82  
amount receivable 应收款额 *Sg6VGP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /HH_Zi0?N|  
analysis 分析 (gRTSd T?  
ancillary risk 附属风险 00B,1Q HP  
annual account 周年帐目；周年帐目报表；年度决算；年结 b
*(,W  
annual accounting date 年结日期 =pZ$oTR  
annual allowance 每年免税额；年积金；年度津贴；年津 ?8qN8rk^+  
annual balance 年度余额 }Ug$d>\  
annual disposable income 每年可动用收入 -lqD
  
annual estimates 周年预算 5dX /<  
annual fee 年费 7{tU'`P>  
annual general meeting 周年大会 n-9a0_{k  
annual growth rate 年增率；每年增长率 ( Sjlm^bca  
annual long-term supplement 长期个案每年补助金 n8E3w:A-  
annual pensionable emolument 可供计算退休金的年薪 nx(jYXVT  
annual report 年报 bt*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Quwq_.DU  
annual return 周年报表；周年申报表；每年报税表格 u9{SG^  
Annual Return Rules 《周年报表规则》 U2 )?[C1q{  
annual review of consumer prices 每年消费物价回顾  f?r{Q  
annual roll-forward basis 逐年延展方式 =Fc}T %  
annual salary 年薪 ZkWMo=vL  
annual statement 年度报表；年度决算表 )<%CI#s#  
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 ef7BG(  
annuitant 年金受益人 |No9eZ8>.  
annuity 年金 !LQzf(s;  
annuity contract 年金合约 @QMU$]&i]  
annuity on human life 人寿年金 l_s#7.9$  
antecedent debt 先前的债项 &_q8F,I \<  
ante-dated cheque 倒填日期支票 PWeWz(]0Z4  
anticipated expenditure 预期开支 n/Dg)n?
 
anticipated net profit 预期纯利 *k,{[b  
anticipated revenue 预期收入
G6}!PEwM  
anti-inflation measure 反通货膨胀措施 ykR d+H-t  
anti-inflationary stance 反通货膨胀立场 iGSF5S  
apparent deficit 表面赤字 !UR3`Xk  
apparent financial solvency 表面偿债能力 ;?q-]J?  
apparent partner 表面合伙人 U'^ G-@  
application for personal assessment 个人入息课税申请书 R, #szTu  
application of fund 资金应用 2Lytk OMf  
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 IB$i^  
appointed actuary 委任精算师 0nvT}[\H*  
appointed auditor 委任核数师；委任审计师 ahdwoB  
appointed trustee 委任的受托人 +f$ {r7  
appointer 委任人 8>G5VhCm~o  
apportioned pro rata 按比例分摊 fRxn,HyV  
apportionment 分配；分摊 Wv%F^(R7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _R^ZXtypd  
apportionment formula 分摊方程式 \x<,Ma=D  
apportionment of estate duty 遗产税的分摊 ^I9U<iNIL  
appraisal 估价；评估 uGn BlR$}  
appreciable growth 可观增长 b'C#]DorE  
appreciable impact 显着影响 2c51kG77E  
appreciable increase 可观增长 *Kpw@4G  
appreciation 增值；升值 39m8iI%w[  
appreciation against other currencies 相对其他货币升值 Lxn-M5RPQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;s#I b_  
appreciation tax 增值税 l*(L"]  
appropriation 拨款；拨用；拨付 :fDzMD  
appropriation account 拨款帐目 M;W&
#Fz%  
Appropriation Bill 拨款法案 vM-kk:n7f  
appropriation-in-aid system 补助拨款办法 \vx'+}  
approved assets 核准资产 mq}U Uk@  
approved basket stock 认可一篮子证券 0eKLp8;Lh
 
approved budget 核准预算 d04gmc&*  
approved charitable donation 认可慈善捐款 8QMMKOui\  
approved charitable institution 认可慈善机构 A~v[6*~>  
approved currency 核准货币；认可货币 wz
@[rMf  
approved estimates 核准预算 >Hmho'  
approved estimates of expenditure 核准开支预算 m;nH v  
approved overseas insurer 核准海外保险人 =jA.INin4  
approved overseas trust company 核准海外信托公司 'f0R/6h\3s  
approved pooled investment fund 核准汇集投资基金 ^$mCF%e8H  
approved provident fund scheme 认可公积金计划 Lctp=X4  
approved provision 核准拨款 c 6 .j$6t  
approved redeemable share 核准可赎回股份 3sRI7g  
approved regional stock 认可地区性证券 cd~QGP_C  
approved retirement scheme 认可退休金计划 oCLM'\  
approved subordinated loan 核准附属贷款 _j4K  
arbitrage 套戥；套汇；套利 p.<d+S<  
arbitrageur 套戥者；套汇者 ?)[=>Kp  
arbitrary amount 临时款项 SmRFxqtN  
arrangement 措施；安排；协定 t|9 vb  
arrears 欠款 1
NG[   
arrears of pay 欠付薪酬 *>!-t   
arrears of revenue 逾期未收税款；逾期未收的帐项 1d842pt  
articles of association 组织章程；组织细则；组织章程细则 UV</Nx)3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =*.S<Ko)  
ascertainment of profit 确定利润 :^qUr`)  
"Asia Clear" “亚洲结算系统”