[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 FcU SE  
allotment notice 股份配售通知；配股通知 Ow,w$0(D  
allotment of shares 股份分配 .Yn_*L+4*  
allowable 可获宽免；免税的 /(*q}R3Kfo  
allowable business loss 可扣除的营业亏损 ",; H`V  
allowable expenses 可扣税的支出 C_JNX9wv  
allowance 免税额；津贴；备抵；准备金 '-~~-}= sJ  
allowance for debts 债项的免税额 k?^z;Tlvw  
allowance for depreciation by wear and tear 耗损折旧免税额 @qAS*3j  
allowance for funeral expenses 殡殓费的免税额 O_7|C\]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 aX'*pK/-  
allowance for repairs and outgoings 修葺及支出方面的免税额 uy$e?{Jf  
allowance to debtor 给债务人的津贴 p_%Rt"!  
alteration of capital 资本更改 n
Dxz~8  
alternate trustee 候补受托人 hRhe& ,v  
amalgamation 合并 bROLOf4S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \_f(M|  
ambit of charges 征税范围；收费范围 on`3&0,.  
amended valuation 经修订的估值 NZ0;5xGR  
American Commodities Exchange 美国商品交易所 0aB;p7~&  
American Express Bank Limited 美国运通银行 H*CW1([  
American Stock Exchange 美国证券交易所 rjYJs*#   
amortization 摊销 '5$b-x6F  
amount due from banks 存放银行同业的款项 )jP 1or  
amount due from banks abroad 存放海外银行同业的款项 Vt#.eL)Ee  
amount due from holding companies 控股公司欠款 Tyx_/pJT  
amount due from local banks 存放本港银行同业的款项 LZY"3Jn[nQ  
amount due to banks 银行同业的存款 +cN8Y}V  
amount due to banks abroad 海外银行同业的存款 )+DmOsH  
amount due to holding companies 控股公司存款 k5pN  
amount due to local banks 本港银行同业的存款 D'Q\za  
amount due to outport banks 外埠银行同业的存款 @\#td5'  
amount for note issue 发行纸币的款额 %7+qnH*;r  
amount of bond 担保契据的款额 4H
&+dRI"  
amount of consideration 代价款额 ?6WY:Zec@  
amount of contribution 供款数额 [{,1=AB  
amount of indebtedness 负债款额 !+v$)3u9  
amount of principal of the loan 贷款本金额 wbl&  
amount of rates chargeable 应征差饷数额 |CRn c:  
amount of share capital 股本额 fE mr^R  
amount of sums assured 承保款额 "4{r6[dn  
amount of variation 变动幅度 /7YIn3  
amount of vote 拨款数额 K be C"mi  
amount payable 应付款额 W'M*nR|xo  
amount receivable 应收款额 Y76gJ[yjn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5=ryDrx   
analysis 分析 7qS)c}Q\  
ancillary risk 附属风险 S)@j6(HC4  
annual account 周年帐目；周年帐目报表；年度决算；年结 C,4e"yynb  
annual accounting date 年结日期 4o[{>gW  
annual allowance 每年免税额；年积金；年度津贴；年津 H qx-;F~0  
annual balance 年度余额 WH^%:4  
annual disposable income 每年可动用收入 S?2
>Er  
annual estimates 周年预算 6Z"X}L,*  
annual fee 年费 uwGc@xOgg,  
annual general meeting 周年大会 Qo|\-y-#  
annual growth rate 年增率；每年增长率 .7X^YKR  
annual long-term supplement 长期个案每年补助金 RZTiw^  
annual pensionable emolument 可供计算退休金的年薪 )9]PMA?u  
annual report 年报 3u0RKLc\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cw <l{A  
annual return 周年报表；周年申报表；每年报税表格 qJ-/7-$ ^  
Annual Return Rules 《周年报表规则》 c-sfg>0^  
annual review of consumer prices 每年消费物价回顾 }Zp,+U*"  
annual roll-forward basis 逐年延展方式 1?l1:}^L  
annual salary 年薪 ZbKg~jdF  
annual statement 年度报表；年度决算表 ]7A'7p$Y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 fp"W[S|uL  
annuitant 年金受益人 wUJcmM;  
annuity 年金 ,eS)e+yzc2  
annuity contract 年金合约 pd$[8Rmj_  
annuity on human life 人寿年金 5)X=*I  
antecedent debt 先前的债项 2GG2jky{/  
ante-dated cheque 倒填日期支票 B%68\  
anticipated expenditure 预期开支 2&cT~ZX&'  
anticipated net profit 预期纯利 , W?VhO  
anticipated revenue 预期收入 "#g}ve,  
anti-inflation measure 反通货膨胀措施 CAf6:^0  
anti-inflationary stance 反通货膨胀立场 #KvlYZ+1  
apparent deficit 表面赤字 r<$y=B  
apparent financial solvency 表面偿债能力 uPvEwq* C  
apparent partner 表面合伙人 +lTq^
4  
application for personal assessment 个人入息课税申请书 |Y.?_lC  
application of fund 资金应用 ;n;p@Uu[ b  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 s5. CFA  
appointed actuary 委任精算师 %BQ`
MZ  
appointed auditor 委任核数师；委任审计师 eyxW 0}[  
appointed trustee 委任的受托人 x4O~q0>:Le  
appointer 委任人 \{NO?%s0p  
apportioned pro rata 按比例分摊 19#\+LWA  
apportionment 分配；分摊
B33\?Yj)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K(|}dl:  
apportionment formula 分摊方程式 f6p/5]=J26  
apportionment of estate duty 遗产税的分摊 %a7$QF]  
appraisal 估价；评估 ^B^9KEjTz  
appreciable growth 可观增长 # f\rt   
appreciable impact 显着影响 %"-5 <6d  
appreciable increase 可观增长 |uJ
%5y#  
appreciation 增值；升值 *n!J=yS  
appreciation against other currencies 相对其他货币升值 "J1 4C9u   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '5tCz9}Y  
appreciation tax 增值税 yt2PU_),  
appropriation 拨款；拨用；拨付 9- #R)4_  
appropriation account 拨款帐目 ?q
[T  
Appropriation Bill 拨款法案 G!yPw:X  
appropriation-in-aid system 补助拨款办法 $:^td/p J  
approved assets 核准资产 T u'{ &  
approved basket stock 认可一篮子证券 ),!q
TjD  
approved budget 核准预算 6S{l'!s'  
approved charitable donation 认可慈善捐款 -Qe'Y
By:  
approved charitable institution 认可慈善机构 @(lh% @hO  
approved currency 核准货币；认可货币 .RL=xb|[  
approved estimates 核准预算 G+m }MOQP7  
approved estimates of expenditure 核准开支预算 u%!@(eKM-  
approved overseas insurer 核准海外保险人 ;FEqe49  
approved overseas trust company 核准海外信托公司 `GLx#=Q  
approved pooled investment fund 核准汇集投资基金 Tj- s4x  
approved provident fund scheme 认可公积金计划 V VCZ9MVJ  
approved provision 核准拨款 *NQ/UXE  
approved redeemable share 核准可赎回股份 h yIV.W/  
approved regional stock 认可地区性证券 ]_$[8#kg  
approved retirement scheme 认可退休金计划 V~ _>U}  
approved subordinated loan 核准附属贷款 oL<St$1  
arbitrage 套戥；套汇；套利 Z30A{6}  
arbitrageur 套戥者；套汇者 *K;~!P  
arbitrary amount 临时款项 !Z6{9sKR=]  
arrangement 措施；安排；协定 ss-D(K"  
arrears 欠款 8cQ'dL`(  
arrears of pay 欠付薪酬 t`QENXA}  
arrears of revenue 逾期未收税款；逾期未收的帐项 @j/&m]6%-D  
articles of association 组织章程；组织细则；组织章程细则 *lb<$E]="!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }PpUAt~g  
ascertainment of profit 确定利润 K> e7pu  
"Asia Clear" “亚洲结算系统”