[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 Cz);mOb%M%  
allotment notice 股份配售通知；配股通知 *;yMD-=  
allotment of shares 股份分配 {ZM2WFpE  
allowable 可获宽免；免税的 -QI`npsnV  
allowable business loss 可扣除的营业亏损 ZFu J2 :  
allowable expenses 可扣税的支出 s&`XK$p  
allowance 免税额；津贴；备抵；准备金 *n_4Rr  
allowance for debts 债项的免税额 8Pdn w/W  
allowance for depreciation by wear and tear 耗损折旧免税额 2T%f~yQ^  
allowance for funeral expenses 殡殓费的免税额 ftH%, /,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :;WDPRx  
allowance for repairs and outgoings 修葺及支出方面的免税额 5YH mp7c-z  
allowance to debtor 给债务人的津贴 BI^]juH-c  
alteration of capital 资本更改 u\geD  
alternate trustee 候补受托人 ]a|;G  
amalgamation 合并 / lM~K:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 to|9)\  
ambit of charges 征税范围；收费范围 NP'DuzC  
amended valuation 经修订的估值 [=F |^KL  
American Commodities Exchange 美国商品交易所 8si^HEQ8  
American Express Bank Limited 美国运通银行 v!h-h&p O7  
American Stock Exchange 美国证券交易所 fO(S+}  
amortization 摊销 K
L"L65g&  
amount due from banks 存放银行同业的款项 \\Tp40m+  
amount due from banks abroad 存放海外银行同业的款项 X@q1;J  
amount due from holding companies 控股公司欠款 g 2<S
4  
amount due from local banks 存放本港银行同业的款项 .%Q Ea_\  
amount due to banks 银行同业的存款 $[CA#AXE  
amount due to banks abroad 海外银行同业的存款 y+afUJT  
amount due to holding companies 控股公司存款 }/0dfes  
amount due to local banks 本港银行同业的存款 c!^}!32j)  
amount due to outport banks 外埠银行同业的存款 Fh$&puF2  
amount for note issue 发行纸币的款额 2vQ^519  
amount of bond 担保契据的款额 Z?'|9FM  
amount of consideration 代价款额 AV3,4u  
amount of contribution 供款数额 |bnjC$b*  
amount of indebtedness 负债款额 wx5*!^&j  
amount of principal of the loan 贷款本金额 +  qqN  
amount of rates chargeable 应征差饷数额 oa !P]r  
amount of share capital 股本额 -JK4-Hg  
amount of sums assured 承保款额 yvisoZX  
amount of variation 变动幅度 yLOLv6g~e  
amount of vote 拨款数额 Kp8T;&<Iay  
amount payable 应付款额 S9oGf  
amount receivable 应收款额 nW'x#0-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }*R6p?L5  
analysis 分析 ye2Oh7  
ancillary risk 附属风险 0*@S-Lj^c  
annual account 周年帐目；周年帐目报表；年度决算；年结 hAyPaS#  
annual accounting date 年结日期 3[Iw%% q  
annual allowance 每年免税额；年积金；年度津贴；年津 L(8dK  
annual balance 年度余额 7'uc;5:  
annual disposable income 每年可动用收入 o
F xVK  
annual estimates 周年预算 $7d"9s\$"  
annual fee 年费 ]t;5kj/  
annual general meeting 周年大会 TeqsP1{?  
annual growth rate 年增率；每年增长率 ? d\8Q't*  
annual long-term supplement 长期个案每年补助金 jMbK7 1K%  
annual pensionable emolument 可供计算退休金的年薪 >K%x44|  
annual report 年报 J[wXG6M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l:f sZO4  
annual return 周年报表；周年申报表；每年报税表格 cyNLeg+O*  
Annual Return Rules 《周年报表规则》 Q#KjX;No  
annual review of consumer prices 每年消费物价回顾 ;D:T ^4  
annual roll-forward basis 逐年延展方式 qDAjW)w Jp  
annual salary 年薪 3IFU{0a`  
annual statement 年度报表；年度决算表 CV"Y40  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 *Fws]y2t~  
annuitant 年金受益人 063
;D+  
annuity 年金 Kx0dOkE  
annuity contract 年金合约 Q@
n kT1o  
annuity on human life 人寿年金 yk
2j&}M  
antecedent debt 先前的债项 <@u6*]  
ante-dated cheque 倒填日期支票 Dy!fwYPA/{  
anticipated expenditure 预期开支 &)-?=M  
anticipated net profit 预期纯利 7l3q~dQ  
anticipated revenue 预期收入 A4
' aB0^  
anti-inflation measure 反通货膨胀措施 n4johV.#  
anti-inflationary stance 反通货膨胀立场 mN02T@R -  
apparent deficit 表面赤字 ^ZG1  
apparent financial solvency 表面偿债能力  7
I|Mq  
apparent partner 表面合伙人 }q9f,mz  
application for personal assessment 个人入息课税申请书 fF%r$`2  
application of fund 资金应用
x]Ef}g  
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 ~vmY2h\  
appointed actuary 委任精算师 UB}mI0/w  
appointed auditor 委任核数师；委任审计师 ?9+;[X  
appointed trustee 委任的受托人 1
zRO==b  
appointer 委任人 }g?]B+0  
apportioned pro rata 按比例分摊 . {I7sUQ  
apportionment 分配；分摊 7Y/_/t~Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r DuG["  
apportionment formula 分摊方程式 K 4BMa]/U  
apportionment of estate duty 遗产税的分摊 Sgj6tH2M  
appraisal 估价；评估 M3%<kk-_  
appreciable growth 可观增长 Dg`W{oj  
appreciable impact 显着影响 k:sh:G+=$d  
appreciable increase 可观增长 M:x(_Lu  
appreciation 增值；升值 sC>8[Jatd  
appreciation against other currencies 相对其他货币升值 V6Y!0,w!a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 v&Kw 3!X#E  
appreciation tax 增值税  eW/Hn  
appropriation 拨款；拨用；拨付 Eq t61O$x  
appropriation account 拨款帐目 M5]wU   
Appropriation Bill 拨款法案 /-T%yuU  
appropriation-in-aid system 补助拨款办法 y03l_E,  
approved assets 核准资产 ;\h'A(  
approved basket stock 认可一篮子证券 3I]5DW %-  
approved budget 核准预算
d=[.  
approved charitable donation 认可慈善捐款 ]l`DR4 =  
approved charitable institution 认可慈善机构 Y3?kj@T`i  
approved currency 核准货币；认可货币 /=%4gWtr  
approved estimates 核准预算 b~r ?#2K  
approved estimates of expenditure 核准开支预算 ]^!# 0(  
approved overseas insurer 核准海外保险人 I/'>Bn+  
approved overseas trust company 核准海外信托公司 Mvux=Ws  
approved pooled investment fund 核准汇集投资基金 /Mv'fich(  
approved provident fund scheme 认可公积金计划 --FvE|I  
approved provision 核准拨款 '?\Hm'8  
approved redeemable share 核准可赎回股份 61wiXX"N  
approved regional stock 认可地区性证券 fYwumx`J  
approved retirement scheme 认可退休金计划 I)clGMS,  
approved subordinated loan 核准附属贷款 l
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arbitrage 套戥；套汇；套利 qFay]V(O|  
arbitrageur 套戥者；套汇者 7Ev~yY;N  
arbitrary amount 临时款项 M:ttzsd  
arrangement 措施；安排；协定 U9Sp$$
L  
arrears 欠款 W*P/~U=  
arrears of pay 欠付薪酬 B|!Re4`0  
arrears of revenue 逾期未收税款；逾期未收的帐项 t JJaIb6Xj  
articles of association 组织章程；组织细则；组织章程细则 wDn5|F}i&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {L#P dj{  
ascertainment of profit 确定利润 \hg12],#:@  
"Asia Clear" “亚洲结算系统”