[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 MkluK=$  
allotment notice 股份配售通知；配股通知 1xFhhncf  
allotment of shares 股份分配 h0y\,iWXb  
allowable 可获宽免；免税的 'vf,T4uQ"  
allowable business loss 可扣除的营业亏损 e+]YCp[(  
allowable expenses 可扣税的支出 ;6\Ski0=l  
allowance 免税额；津贴；备抵；准备金 D6pEQdX`  
allowance for debts 债项的免税额 {ra Esb-X  
allowance for depreciation by wear and tear 耗损折旧免税额 CwCo"%E8}  
allowance for funeral expenses 殡殓费的免税额 z9uEOX&2\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %(O^as  
allowance for repairs and outgoings 修葺及支出方面的免税额 #!<+:y'S?  
allowance to debtor 给债务人的津贴 g-TX;(  
alteration of capital 资本更改 5 \.TZMB  
alternate trustee 候补受托人 '%JMnU  
amalgamation 合并 r*
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }E)8soQR  
ambit of charges 征税范围；收费范围 A )
s"h=R  
amended valuation 经修订的估值 G `3vH,  
American Commodities Exchange 美国商品交易所 =t>`<T|(  
American Express Bank Limited 美国运通银行 `OF;>u*:  
American Stock Exchange 美国证券交易所 W4] 0qp`\  
amortization 摊销 Y GcY2p<  
amount due from banks 存放银行同业的款项 `5~o=g  
amount due from banks abroad 存放海外银行同业的款项 +wf
&L  
amount due from holding companies 控股公司欠款 JOE{&^j  
amount due from local banks 存放本港银行同业的款项 |L~gNC
  
amount due to banks 银行同业的存款 wtg
O;w  
amount due to banks abroad 海外银行同业的存款 `[W)6OUCx}  
amount due to holding companies 控股公司存款 &55uT;7] a  
amount due to local banks 本港银行同业的存款 ht[TMdV  
amount due to outport banks 外埠银行同业的存款 !gA^$(=:"  
amount for note issue 发行纸币的款额 hTNYjXj  
amount of bond 担保契据的款额 A~~|X  
amount of consideration 代价款额 E%v[7 ST  
amount of contribution 供款数额 >f9]Nj  
amount of indebtedness 负债款额 dT0z^SG  
amount of principal of the loan 贷款本金额 zqE8PbU0M;  
amount of rates chargeable 应征差饷数额 *rMN,B@  
amount of share capital 股本额 fb S.  
amount of sums assured 承保款额 #ui%=ja[:~  
amount of variation 变动幅度 uJAB)ti2I  
amount of vote 拨款数额 ^!s}2GcS`  
amount payable 应付款额 & hM,b!R|  
amount receivable 应收款额 D3Ea2}8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iz|9a|k6x  
analysis 分析 oR%E_g?mI~  
ancillary risk 附属风险 & /FA>  
annual account 周年帐目；周年帐目报表；年度决算；年结 !z&seG]@  
annual accounting date 年结日期 W} +6L|  
annual allowance 每年免税额；年积金；年度津贴；年津 rq|czQ  
annual balance 年度余额 t)kr/Z*p\  
annual disposable income 每年可动用收入 OG<]`!"  
annual estimates 周年预算 C (Bar#  
annual fee 年费 CEJG=*3  
annual general meeting 周年大会 :WKyEt!3  
annual growth rate 年增率；每年增长率 F@*r%[S/  
annual long-term supplement 长期个案每年补助金 vXWESy  
annual pensionable emolument 可供计算退休金的年薪 !*QA;*e  
annual report 年报 zw;(:fgY#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q,LWZw~"  
annual return 周年报表；周年申报表；每年报税表格 qcoZ2VJ hh  
Annual Return Rules 《周年报表规则》 w})&[d  
annual review of consumer prices 每年消费物价回顾 XS~w_J#q  
annual roll-forward basis 逐年延展方式 iF2IR{h  
annual salary 年薪 &cv/q$W4  
annual statement 年度报表；年度决算表 xVmUmftD  
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 -wHGi  
annuitant 年金受益人  kc/H  
annuity 年金 TbUkqABm  
annuity contract 年金合约 9~ .BH;ku  
annuity on human life 人寿年金 <PA$hTYM  
antecedent debt 先前的债项 U},W/g-  
ante-dated cheque 倒填日期支票 ="Pyw
Z  
anticipated expenditure 预期开支 %4g4 C#  
anticipated net profit 预期纯利 N pIlQaMo4  
anticipated revenue 预期收入 AT8,9  
anti-inflation measure 反通货膨胀措施 zqE Z+|c=  
anti-inflationary stance 反通货膨胀立场 ZCq\Zk1O&  
apparent deficit 表面赤字 PyJblW  
apparent financial solvency 表面偿债能力 OaVL NA^{  
apparent partner 表面合伙人 G`<1>%"F  
application for personal assessment 个人入息课税申请书 oFA$X Y  
application of fund 资金应用 SodW5v a  
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 Kof
-;T  
appointed actuary 委任精算师 ="*C&wB^  
appointed auditor 委任核数师；委任审计师 y"n~ET}e7  
appointed trustee 委任的受托人 m*WEge*$t  
appointer 委任人 S6Xw+W02  
apportioned pro rata 按比例分摊 S%%qn  
apportionment 分配；分摊 R~u7
;Wv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1JY90l$ME  
apportionment formula 分摊方程式 Tu
PxyB  
apportionment of estate duty 遗产税的分摊 2yg'?tpj  
appraisal 估价；评估 fN/KXdAy&  
appreciable growth 可观增长 Z-=7QK.\{  
appreciable impact 显着影响 _-nN( ${{  
appreciable increase 可观增长 /IR5[67  
appreciation 增值；升值 8&AorYw[  
appreciation against other currencies 相对其他货币升值 o`]FH_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8IcQpn#  
appreciation tax 增值税 5_T>HHR6  
appropriation 拨款；拨用；拨付 #k]0[;1os  
appropriation account 拨款帐目 yD'h5)yu  
Appropriation Bill 拨款法案 nK; rEL  
appropriation-in-aid system 补助拨款办法 'Z%aBCM  
approved assets 核准资产 Y2~{qY  
approved basket stock 认可一篮子证券 -&^(T  
approved budget 核准预算 ZI*A0_;L  
approved charitable donation 认可慈善捐款 %bETr"Xom  
approved charitable institution 认可慈善机构 8U$UI  
approved currency 核准货币；认可货币 >~r@*gml  
approved estimates 核准预算
",oUVl  
approved estimates of expenditure 核准开支预算 RB@gSHOc?  
approved overseas insurer 核准海外保险人 ~|jy$*m4A  
approved overseas trust company 核准海外信托公司 U*l>8  
approved pooled investment fund 核准汇集投资基金 xL#oP0d<e  
approved provident fund scheme 认可公积金计划 Y'":O W#oN  
approved provision 核准拨款 c_=zd6 b$S  
approved redeemable share 核准可赎回股份 ^OsUWhkV  
approved regional stock 认可地区性证券 ~DS9{Y  
approved retirement scheme 认可退休金计划  D-EM  
approved subordinated loan 核准附属贷款 N>iCb:_ T;  
arbitrage 套戥；套汇；套利 ~d8o,.n`1  
arbitrageur 套戥者；套汇者 66;O3g'  
arbitrary amount 临时款项 Q|r1.  
arrangement 措施；安排；协定 D*b|(Oi  
arrears 欠款 >sY+Y22U  
arrears of pay 欠付薪酬 3hjwwLKG$  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?XrTZ{5'  
articles of association 组织章程；组织细则；组织章程细则 ZSf+5{2m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G->@  
ascertainment of profit 确定利润 T0C'$1T  
"Asia Clear" “亚洲结算系统”