[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 eg!s[1[_  
allotment notice 股份配售通知；配股通知 jfF   
allotment of shares 股份分配 P'MfuTtT&  
allowable 可获宽免；免税的 %? -E)n[  
allowable business loss 可扣除的营业亏损 cNOtfn6?F  
allowable expenses 可扣税的支出 ;+jz=9Q-  
allowance 免税额；津贴；备抵；准备金 1k"< T7K  
allowance for debts 债项的免税额 ^,O%E;g^#  
allowance for depreciation by wear and tear 耗损折旧免税额 RC?gozBFJ  
allowance for funeral expenses 殡殓费的免税额 :+#$=4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W>W b|W  
allowance for repairs and outgoings 修葺及支出方面的免税额 v,]-;V ~<  
allowance to debtor 给债务人的津贴 AH-B/c5  
alteration of capital 资本更改 o?5m^S14[1  
alternate trustee 候补受托人 2[} O:  
amalgamation 合并 I8};t b#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I(m*%>
 
ambit of charges 征税范围；收费范围 S7a05NO  
amended valuation 经修订的估值 XNbeYj  
American Commodities Exchange 美国商品交易所 orBB
5JJ  
American Express Bank Limited 美国运通银行 ,6VY S\a3  
American Stock Exchange 美国证券交易所 Pa)'xfQ$Y6  
amortization 摊销 # `L
?24%  
amount due from banks 存放银行同业的款项 7]sRHX0o%  
amount due from banks abroad 存放海外银行同业的款项 kA/4W^]Ws  
amount due from holding companies 控股公司欠款 k4T`{s}e  
amount due from local banks 存放本港银行同业的款项 ^cRAtoa  
amount due to banks 银行同业的存款 R|D%1@i]  
amount due to banks abroad 海外银行同业的存款 Y]!WPJ`f2  
amount due to holding companies 控股公司存款 F-R5Ib-F*A  
amount due to local banks 本港银行同业的存款  N$ oQK(  
amount due to outport banks 外埠银行同业的存款 Ob!NC&  
amount for note issue 发行纸币的款额 Z=R 6?jU*n  
amount of bond 担保契据的款额 0nr5(4h  
amount of consideration 代价款额 J(>T&G;  
amount of contribution 供款数额 *? V boyU  
amount of indebtedness 负债款额 (>49SOu;$\  
amount of principal of the loan 贷款本金额 d)>b/0CZ  
amount of rates chargeable 应征差饷数额 u~c75Mk_v  
amount of share capital 股本额 Dc@OrQu  
amount of sums assured 承保款额 >:J7u*>$'  
amount of variation 变动幅度 R<djW5()f  
amount of vote 拨款数额 ^iA_<@[`X[  
amount payable 应付款额 Phq"A[4=O  
amount receivable 应收款额 f/PqkHF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7m$EZTw?  
analysis 分析
h;[<4zw  
ancillary risk 附属风险 s,CN<`/>x  
annual account 周年帐目；周年帐目报表；年度决算；年结  ^t}1$H  
annual accounting date 年结日期 :%[mc-6.  
annual allowance 每年免税额；年积金；年度津贴；年津 ~n=oPm$pR  
annual balance 年度余额 *q&^tn b  
annual disposable income 每年可动用收入 Talmc|h  
annual estimates 周年预算 >\?RYy,s$  
annual fee 年费 L}=DC =E  
annual general meeting 周年大会
O\J{4EB@.  
annual growth rate 年增率；每年增长率 N?EeT}m_  
annual long-term supplement 长期个案每年补助金 tp<v  
annual pensionable emolument 可供计算退休金的年薪 vc%=V^)N7U  
annual report 年报 WhT5NE9t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U3**x5F_  
annual return 周年报表；周年申报表；每年报税表格 0fJz[;dV>n  
Annual Return Rules 《周年报表规则》 0gRm LX  
annual review of consumer prices 每年消费物价回顾 =f?vpKq40  
annual roll-forward basis 逐年延展方式 nV:RL|p2jw  
annual salary 年薪 BaVooN~C  
annual statement 年度报表；年度决算表 #=V\WQb  
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 8,@0~2fz#  
annuitant 年金受益人 y[{}124  
annuity 年金 eC3 ~|G_O  
annuity contract 年金合约 6bDizS}  
annuity on human life 人寿年金 x,NV{uG$n  
antecedent debt 先前的债项 ;I9g;}  
ante-dated cheque 倒填日期支票 w2SN=X~#  
anticipated expenditure 预期开支 T' =6_?7K4  
anticipated net profit 预期纯利 :al ,zxs  
anticipated revenue 预期收入 S2jn  pf}  
anti-inflation measure 反通货膨胀措施 +'/C(5y)0X  
anti-inflationary stance 反通货膨胀立场 XL7||9,(h  
apparent deficit 表面赤字 SM8f"H28  
apparent financial solvency 表面偿债能力 `mthzc3W  
apparent partner 表面合伙人 mclV"?  
application for personal assessment 个人入息课税申请书 .uinv  
application of fund 资金应用 k:F{U^!p|  
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 a>Wr2gPko  
appointed actuary 委任精算师 <0!<T+JQ  
appointed auditor 委任核数师；委任审计师 Wl7S<>hg4  
appointed trustee 委任的受托人 U7''; w  
appointer 委任人 IISdC(5  
apportioned pro rata 按比例分摊 Ft^X[5G4L  
apportionment 分配；分摊 v|
M T^.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O\SH;y,N  
apportionment formula 分摊方程式 ix hF,F
 
apportionment of estate duty 遗产税的分摊 1N[9\Yi  
appraisal 估价；评估 }_BNi;H  
appreciable growth 可观增长 '#C5m#v  
appreciable impact 显着影响 .}5qi;CA  
appreciable increase 可观增长 aoQ$"PF9  
appreciation 增值；升值 ;t M  
appreciation against other currencies 相对其他货币升值 y=0)vi{]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "ql$Rz8  
appreciation tax 增值税 vb| d  
appropriation 拨款；拨用；拨付 erKi*GssZ  
appropriation account 拨款帐目 u#y#(1 =  
Appropriation Bill 拨款法案 <#wVQ\0C  
appropriation-in-aid system 补助拨款办法 "G^TA:O:=  
approved assets 核准资产 ~{GTL_w  
approved basket stock 认可一篮子证券 &e78xtA{  
approved budget 核准预算 u* G+=aV.6  
approved charitable donation 认可慈善捐款 ==UYjbuU  
approved charitable institution 认可慈善机构 SOZs!9oi  
approved currency 核准货币；认可货币 $;&l{
=e2)  
approved estimates 核准预算 LJ6l3)tpD  
approved estimates of expenditure 核准开支预算 {1_<\~J  
approved overseas insurer 核准海外保险人 Be9,m
!on  
approved overseas trust company 核准海外信托公司 XG!6[o;  
approved pooled investment fund 核准汇集投资基金 rog1  
approved provident fund scheme 认可公积金计划 /M JI^\CA  
approved provision 核准拨款 :`4F0
 
approved redeemable share 核准可赎回股份 ~MP |L?my  
approved regional stock 认可地区性证券 Dlpmm2  
approved retirement scheme 认可退休金计划 FUf.3@}  
approved subordinated loan 核准附属贷款 lMH~J8U3  
arbitrage 套戥；套汇；套利 Sl-9im1  
arbitrageur 套戥者；套汇者 D2GF4%|  
arbitrary amount 临时款项 B &7NF}CF2  
arrangement 措施；安排；协定 t(dVd%  
arrears 欠款 V;W{pd-I  
arrears of pay 欠付薪酬 6Xz d> 5x  
arrears of revenue 逾期未收税款；逾期未收的帐项 cU-A1W  
articles of association 组织章程；组织细则；组织章程细则 fC3T\@(&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =av0a!  
ascertainment of profit 确定利润 XUKlgl!+.  
"Asia Clear" “亚洲结算系统”