[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 o7feH 6Sh  
allotment notice 股份配售通知；配股通知 k_9tz}Z  
allotment of shares 股份分配 Z
QvpkO7}M  
allowable 可获宽免；免税的 YyX/:1 sg>  
allowable business loss 可扣除的营业亏损 '676\2.  
allowable expenses 可扣税的支出 1#
AdEd[  
allowance 免税额；津贴；备抵；准备金 U[z Y0B  
allowance for debts 债项的免税额 R v9?<]  
allowance for depreciation by wear and tear 耗损折旧免税额 ;Ef:mr"Nu  
allowance for funeral expenses 殡殓费的免税额 PXGS5,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;lS
T@>  
allowance for repairs and outgoings 修葺及支出方面的免税额 "C$z)  
allowance to debtor 给债务人的津贴 3G9YpA_}X  
alteration of capital 资本更改 "(}xIsy  
alternate trustee 候补受托人 ZdE
eY|
j  
amalgamation 合并 ^R.#n[-r2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5_+vjV;5  
ambit of charges 征税范围；收费范围 4BG6C'`%  
amended valuation 经修订的估值 &nk6_{6 c  
American Commodities Exchange 美国商品交易所 #&.&Uu$  
American Express Bank Limited 美国运通银行 1<
]g7W  
American Stock Exchange 美国证券交易所 p\o=fcH%E  
amortization 摊销 Qp7|p  
amount due from banks 存放银行同业的款项 ?JTy+V2t  
amount due from banks abroad 存放海外银行同业的款项 9&}`.Py  
amount due from holding companies 控股公司欠款 wVBY^TE  
amount due from local banks 存放本港银行同业的款项 |U?5% L  
amount due to banks 银行同业的存款 V *=To  
amount due to banks abroad 海外银行同业的存款 r)<]W@Pr  
amount due to holding companies 控股公司存款 05:`(vl  
amount due to local banks 本港银行同业的存款 pe
z^]I  
amount due to outport banks 外埠银行同业的存款 (Q !4\Gy  
amount for note issue 发行纸币的款额 L0SeG:  
amount of bond 担保契据的款额 )2}{fFa%  
amount of consideration 代价款额 -6MgC9]  
amount of contribution 供款数额 P
Y: l  
amount of indebtedness 负债款额 ;$@7iL  
amount of principal of the loan 贷款本金额 9+.0ZP?  
amount of rates chargeable 应征差饷数额 <ns[( Q  
amount of share capital 股本额 4KE"r F  
amount of sums assured 承保款额 euM7> $`  
amount of variation 变动幅度 PIo/|1  
amount of vote 拨款数额 N<+ > <>9  
amount payable 应付款额 ~= HN30  
amount receivable 应收款额 H,q
IHQW #  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]
]$s"F<  
analysis 分析 )((Jnm D  
ancillary risk 附属风险 y3$i?}?A  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]{
Vq;  
annual accounting date 年结日期 i8I%}8  
annual allowance 每年免税额；年积金；年度津贴；年津 cu|gM[  
annual balance 年度余额 < pI2
}  
annual disposable income 每年可动用收入 \4I1wdd|^  
annual estimates 周年预算 C>Qgd9  
annual fee 年费 K1Nhz'^=D  
annual general meeting 周年大会 i]*Wt8~!  
annual growth rate 年增率；每年增长率 gF1qZ=<  
annual long-term supplement 长期个案每年补助金
5
n1;@Vr  
annual pensionable emolument 可供计算退休金的年薪 7]YLe+Ds  
annual report 年报 m8H|cQ@Uu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C$\|eC j  
annual return 周年报表；周年申报表；每年报税表格 o:_}=1nh  
Annual Return Rules 《周年报表规则》 !!_K|}QOE  
annual review of consumer prices 每年消费物价回顾 T%K(opISc(  
annual roll-forward basis 逐年延展方式 bC?uyo"  
annual salary 年薪 -;'8#"{`^  
annual statement 年度报表；年度决算表 !v^D}P 3Y  
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 Kxz<f>`b/  
annuitant 年金受益人 xh[Mmq/R  
annuity 年金 zJ7vAL
  
annuity contract 年金合约 ?U~C= F?K  
annuity on human life 人寿年金 |$#u~<r_ w  
antecedent debt 先前的债项 4H8vB^  
ante-dated cheque 倒填日期支票 EtJyI&7VK  
anticipated expenditure 预期开支 aOfL
;I  
anticipated net profit 预期纯利 -Ep cX!i  
anticipated revenue 预期收入 ?ltTJ(Po  
anti-inflation measure 反通货膨胀措施 $6h:j#{JE  
anti-inflationary stance 反通货膨胀立场 ?8. $A2(Xw  
apparent deficit 表面赤字 vmL%%7  
apparent financial solvency 表面偿债能力 33| >u+  
apparent partner 表面合伙人 q5?g/-_0[  
application for personal assessment 个人入息课税申请书 q=ZLSBZ  
application of fund 资金应用 v0|A N  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ^ruS  
appointed actuary 委任精算师 U.hV1  
appointed auditor 委任核数师；委任审计师 :L&Bbw(  
appointed trustee 委任的受托人 UA/Q3)  
appointer 委任人 rOw""mE  
apportioned pro rata 按比例分摊 DCM,|FE  
apportionment 分配；分摊 ;rJR+wpNa  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8AT;9wZqt  
apportionment formula 分摊方程式 Hv(0<k6oH  
apportionment of estate duty 遗产税的分摊 ln)_Jf1r  
appraisal 估价；评估 Z; Xg5  
appreciable growth 可观增长 1Vt7 [L*  
appreciable impact 显着影响 VdQ}G!d  
appreciable increase 可观增长 z$oA6qB)  
appreciation 增值；升值 6+BR5Nr  
appreciation against other currencies 相对其他货币升值 <i"U%Ds(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u_s  
appreciation tax 增值税 "DM$FRI0  
appropriation 拨款；拨用；拨付 Rv ?Go2  
appropriation account 拨款帐目 /8@JWK^I{  
Appropriation Bill 拨款法案 L=3^A'|  
appropriation-in-aid system 补助拨款办法 /E$"\m
d  
approved assets 核准资产 A:ls'MkZ4  
approved basket stock 认可一篮子证券 0e9W>J9  
approved budget 核准预算 AJ[g~s't  
approved charitable donation 认可慈善捐款 12DMb9_rp  
approved charitable institution 认可慈善机构 mb~w .~%  
approved currency 核准货币；认可货币 bwUsE U 0  
approved estimates 核准预算 GrjL9+|x  
approved estimates of expenditure 核准开支预算  d_gm'  
approved overseas insurer 核准海外保险人 XWZ *{/u  
approved overseas trust company 核准海外信托公司 } WY7!Y  
approved pooled investment fund 核准汇集投资基金 #ebT$hf30  
approved provident fund scheme 认可公积金计划 G*uy@s:  
approved provision 核准拨款 Bx 0^?>  
approved redeemable share 核准可赎回股份 &\4AvaeA8y  
approved regional stock 认可地区性证券 ?Q;8D@   
approved retirement scheme 认可退休金计划 VS@o_fUx)  
approved subordinated loan 核准附属贷款 (p26TN;*$5  
arbitrage 套戥；套汇；套利 +"6_rbeuO  
arbitrageur 套戥者；套汇者 .5|AX6p+^  
arbitrary amount 临时款项 Q7UF F  
arrangement 措施；安排；协定 n c:^)G  
arrears 欠款 K2>(C$Z  
arrears of pay 欠付薪酬 B5*{85p(u  
arrears of revenue 逾期未收税款；逾期未收的帐项 E 9HA8  
articles of association 组织章程；组织细则；组织章程细则 ~{iBm"4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,.uu/qV}w  
ascertainment of profit 确定利润 nzE4P3 C+  
"Asia Clear" “亚洲结算系统”