[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 e)*mC oR  
allotment notice 股份配售通知；配股通知 ~l(G6/R  
allotment of shares 股份分配 |^Y*~d<H  
allowable 可获宽免；免税的 Hr /W6C  
allowable business loss 可扣除的营业亏损 hN& yc  
allowable expenses 可扣税的支出 *4-r`k|@>/  
allowance 免税额；津贴；备抵；准备金 +Y^-e.UO  
allowance for debts 债项的免税额 :-$cd Z3E  
allowance for depreciation by wear and tear 耗损折旧免税额 NR;q`Xe-  
allowance for funeral expenses 殡殓费的免税额 2_Pz^L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y=5! QLV4  
allowance for repairs and outgoings 修葺及支出方面的免税额 BO8%:/37[4  
allowance to debtor 给债务人的津贴 axWM|Bw<+  
alteration of capital 资本更改 W8Ke1(ws&  
alternate trustee 候补受托人 ,D:iQDG^  
amalgamation 合并 yEE|e&#>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g!p+rq_f  
ambit of charges 征税范围；收费范围 RcY6V_Qx  
amended valuation 经修订的估值 /uC+.B9k  
American Commodities Exchange 美国商品交易所 iSOD&J_  
American Express Bank Limited 美国运通银行 _ u #/u2<  
American Stock Exchange 美国证券交易所 NdM}xh  
amortization 摊销 JCM)N8~i  
amount due from banks 存放银行同业的款项 
\#uqD\DE  
amount due from banks abroad 存放海外银行同业的款项 imo'(j7  
amount due from holding companies 控股公司欠款 3js)niT9u  
amount due from local banks 存放本港银行同业的款项 OI'uH$y  
amount due to banks 银行同业的存款 }UyzMy,  
amount due to banks abroad 海外银行同业的存款 FI3sLA  
amount due to holding companies 控股公司存款 }9MW!Ss  
amount due to local banks 本港银行同业的存款 4aj[5fhb-  
amount due to outport banks 外埠银行同业的存款 [ P.@1mV  
amount for note issue 发行纸币的款额 Iu)L3_+  
amount of bond 担保契据的款额 !JT<(I2  
amount of consideration 代价款额 {KW&wsI  
amount of contribution 供款数额 r0~7v1rG  
amount of indebtedness 负债款额 d [\>'>  
amount of principal of the loan 贷款本金额 B(S5+Y  
amount of rates chargeable 应征差饷数额 /IGrp
.}  
amount of share capital 股本额 @).WIs  
amount of sums assured 承保款额 @#bBs9@gv  
amount of variation 变动幅度 1h#w"4  
amount of vote 拨款数额 3c1 o,2  
amount payable 应付款额 Xulh.:N}  
amount receivable 应收款额 Gh>
"s#+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ln"+nKr  
analysis 分析 &>d:ewM\  
ancillary risk 附属风险 k$9Gn9L%  
annual account 周年帐目；周年帐目报表；年度决算；年结 2&^,IIp  
annual accounting date 年结日期 x(C]O,  
annual allowance 每年免税额；年积金；年度津贴；年津 &M!4]pow
 
annual balance 年度余额 C!aX45eg  
annual disposable income 每年可动用收入 <wIp$F.  
annual estimates 周年预算 e1f^:C  
annual fee 年费 rg#qSrHp  
annual general meeting 周年大会 Ig40#pA  
annual growth rate 年增率；每年增长率 rC=p;BC@dD  
annual long-term supplement 长期个案每年补助金 UMHuIA:%U  
annual pensionable emolument 可供计算退休金的年薪 Z&~k]R0y  
annual report 年报 "cnG/{($*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :vn0|7W4  
annual return 周年报表；周年申报表；每年报税表格 >i><s>=I`  
Annual Return Rules 《周年报表规则》 ANA2S*r  
annual review of consumer prices 每年消费物价回顾 DI$mD{  
annual roll-forward basis 逐年延展方式 "Qiq/"h  
annual salary 年薪 LM'*OtpDG  
annual statement 年度报表；年度决算表 9m<X-B&P  
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 /ieu)m:2  
annuitant 年金受益人 @Z3[c[D)9  
annuity 年金 1A,4Aw<  
annuity contract 年金合约 73! x@Duh  
annuity on human life 人寿年金 4YU1Kr4  
antecedent debt 先前的债项 ZI#SYEF6  
ante-dated cheque 倒填日期支票 0C9QAJa  
anticipated expenditure 预期开支 |Oj,S|Z:  
anticipated net profit 预期纯利 L!G9O]WB  
anticipated revenue 预期收入 D7Rbho<  
anti-inflation measure 反通货膨胀措施 2i4Dal  
anti-inflationary stance 反通货膨胀立场 ,b2O^tJF#  
apparent deficit 表面赤字 oKMg7 3*  
apparent financial solvency 表面偿债能力 yK @X^jf  
apparent partner 表面合伙人 '|dKg"Yl  
application for personal assessment 个人入息课税申请书 +e{d
jp@m  
application of fund 资金应用 d-A%ZAkE]  
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 i?P]}JENM  
appointed actuary 委任精算师 [nhLhl4S  
appointed auditor 委任核数师；委任审计师 z
=8_%r  
appointed trustee 委任的受托人 gZ79u  
appointer 委任人 K|Ij71  
apportioned pro rata 按比例分摊 eAenkUBz6,  
apportionment 分配；分摊 %r}KvJgd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 34O+#0<y~  
apportionment formula 分摊方程式 Qh1Kl_a?Lv  
apportionment of estate duty 遗产税的分摊 c'wU O3S  
appraisal 估价；评估 R- ?0k:  
appreciable growth 可观增长 J^<j=a|D  
appreciable impact 显着影响 *YEIG#`  
appreciable increase 可观增长 +Fy-~Mq  
appreciation 增值；升值 `OF;>u*:  
appreciation against other currencies 相对其他货币升值 W4] 0qp`\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z{R=h7
P  
appreciation tax 增值税 ^*owD;]4_  
appropriation 拨款；拨用；拨付 *{4{<O<4  
appropriation account 拨款帐目 lw/
m0}it  
Appropriation Bill 拨款法案 RIVN>G[;L  
appropriation-in-aid system 补助拨款办法 N#xM_Mpt  
approved assets 核准资产 hc4`'r;  
approved basket stock 认可一篮子证券 ve_4@ J)  
approved budget 核准预算 TTw~.
x,  
approved charitable donation 认可慈善捐款 ud~VQXZo  
approved charitable institution 认可慈善机构 4HYH\ey  
approved currency 核准货币；认可货币 ~9{-I{=  
approved estimates 核准预算 0I AaPz/e  
approved estimates of expenditure 核准开支预算 @_tA"E  
approved overseas insurer 核准海外保险人
5kL#V  
approved overseas trust company 核准海外信托公司 c9_4
ohB  
approved pooled investment fund 核准汇集投资基金 N?u2,h-  
approved provident fund scheme 认可公积金计划 ph$&f0A6Xc  
approved provision 核准拨款 })=c:h&  
approved redeemable share 核准可赎回股份 >5z`SZf  
approved regional stock 认可地区性证券 "N[gMp6U  
approved retirement scheme 认可退休金计划 V'|
g  
approved subordinated loan 核准附属贷款 tX2>a  
arbitrage 套戥；套汇；套利 neMe<jr  
arbitrageur 套戥者；套汇者 )8A=yrTIT  
arbitrary amount 临时款项 u BW  
arrangement 措施；安排；协定 66y,{t
  
arrears 欠款 R/KWl^oNj  
arrears of pay 欠付薪酬 (UiH3Q9C]%  
arrears of revenue 逾期未收税款；逾期未收的帐项 %L=h}U13  
articles of association 组织章程；组织细则；组织章程细则 o@V/37!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {10+(Vl  
ascertainment of profit 确定利润 "9Fv!*<-W  
"Asia Clear" “亚洲结算系统”