[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 Vd|5JA}<"  
allotment notice 股份配售通知；配股通知 q]5"V>D \  
allotment of shares 股份分配 -Tk~c1I#`  
allowable 可获宽免；免税的 _qmBPUx  
allowable business loss 可扣除的营业亏损 Xig+[2zS  
allowable expenses 可扣税的支出 }qW%=;!  
allowance 免税额；津贴；备抵；准备金 ;'pEzz?k"  
allowance for debts 债项的免税额 }{Lf 4|8  
allowance for depreciation by wear and tear 耗损折旧免税额 $;+B)#  
allowance for funeral expenses 殡殓费的免税额 [(`T*c.#.X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qrNW\ME  
allowance for repairs and outgoings 修葺及支出方面的免税额 sj`9O-?49  
allowance to debtor 给债务人的津贴 Vk$zA<sw"  
alteration of capital 资本更改 /Yx 1S'5  
alternate trustee 候补受托人 'mug,jM  
amalgamation 合并 -NZj:N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $Kb-mFR  
ambit of charges 征税范围；收费范围 5<a)SP 0  
amended valuation 经修订的估值 d Z"bc]z{  
American Commodities Exchange 美国商品交易所 mw`%xID*  
American Express Bank Limited 美国运通银行 n\*>mp)  
American Stock Exchange 美国证券交易所 #joU}Rj|  
amortization 摊销 tZU"Ud  
amount due from banks 存放银行同业的款项 4I ^6[{_  
amount due from banks abroad 存放海外银行同业的款项 8{ JTR|yB  
amount due from holding companies 控股公司欠款 3T Q#3h  
amount due from local banks 存放本港银行同业的款项 =o_d2Ak  
amount due to banks 银行同业的存款 T[<ll
h'+  
amount due to banks abroad 海外银行同业的存款 rEdr8qw  
amount due to holding companies 控股公司存款 Z5-"a? {Y  
amount due to local banks 本港银行同业的存款 [gzw<b: `  
amount due to outport banks 外埠银行同业的存款 BaiC;&(   
amount for note issue 发行纸币的款额 klUx
t?-  
amount of bond 担保契据的款额 1w+&Y;d|  
amount of consideration 代价款额 h:#  
amount of contribution 供款数额 R`ZU'|  
amount of indebtedness 负债款额 .K}u`v T  
amount of principal of the loan 贷款本金额 $|6Le; K  
amount of rates chargeable 应征差饷数额 68)z`JI|<)  
amount of share capital 股本额 / vje='[!  
amount of sums assured 承保款额 \fU{$  
amount of variation 变动幅度 .m/Lon E  
amount of vote 拨款数额 ,$vc*}yI0  
amount payable 应付款额 F.PD5%/$q  
amount receivable 应收款额 52l|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w69`vK  
analysis 分析 2;[75(l6|}  
ancillary risk 附属风险 LD_aJ^(d  
annual account 周年帐目；周年帐目报表；年度决算；年结 { j&|Em]  
annual accounting date 年结日期 !&E>8h  
annual allowance 每年免税额；年积金；年度津贴；年津 Cl<`uW3  
annual balance 年度余额 na $z\C\  
annual disposable income 每年可动用收入 !j%)nU  
annual estimates 周年预算 I^M3>}p  
annual fee 年费 IOTHk+ w  
annual general meeting 周年大会 fBD5K3  
annual growth rate 年增率；每年增长率 b |m$ W  
annual long-term supplement 长期个案每年补助金 ^o:0 Y}v=  
annual pensionable emolument 可供计算退休金的年薪 XV%L6x  
annual report 年报 9S&6u1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 yn!LJT[~2  
annual return 周年报表；周年申报表；每年报税表格 ^;W,:y&  
Annual Return Rules 《周年报表规则》 Q`AJR$L  
annual review of consumer prices 每年消费物价回顾 r]BB$^@@V  
annual roll-forward basis 逐年延展方式 L V33vy  
annual salary 年薪 Yq`r>g  
annual statement 年度报表；年度决算表 V}pw ,2s  
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 u33+ikYv  
annuitant 年金受益人 xE;fM\7pu  
annuity 年金 79:x>i=  
annuity contract 年金合约 '9<Mk-Aj  
annuity on human life 人寿年金 b%,5B  
antecedent debt 先前的债项 a/L?R Uu  
ante-dated cheque 倒填日期支票 go2:D#mf  
anticipated expenditure 预期开支 b*dRNu  
anticipated net profit 预期纯利 wvT!NN K2  
anticipated revenue 预期收入 dldM hT$  
anti-inflation measure 反通货膨胀措施 {U^mL6=&v  
anti-inflationary stance 反通货膨胀立场 kX[I|Z=  
apparent deficit 表面赤字 |`qur5h`  
apparent financial solvency 表面偿债能力 cQgmRHZ]  
apparent partner 表面合伙人  `U(A
5  
application for personal assessment 个人入息课税申请书 rS(693kb  
application of fund 资金应用 Ik;~u8j1e  
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 D9#e2ex]  
appointed actuary 委任精算师 2lAuO!%  
appointed auditor 委任核数师；委任审计师 ?$-OdABXHK  
appointed trustee 委任的受托人 v[m/>l2[P  
appointer 委任人 .HZYSY:X  
apportioned pro rata 按比例分摊 z%+?\.oH  
apportionment 分配；分摊 rCYNdfdpp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ':o.vQdJ  
apportionment formula 分摊方程式 vhWj_\m  
apportionment of estate duty 遗产税的分摊 Qf>dfJ^q  
appraisal 估价；评估 ! ~&X1,l1*  
appreciable growth 可观增长 z?j~ 2K<4  
appreciable impact 显着影响 w`>xK sKW>  
appreciable increase 可观增长 Qkr'C n  
appreciation 增值；升值 "-ZuH   
appreciation against other currencies 相对其他货币升值 -k$rkKHZ(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UvQxtT]  
appreciation tax 增值税 r ^*,eF  
appropriation 拨款；拨用；拨付 CzNSJ VE5  
appropriation account 拨款帐目 *RxbqB-  
Appropriation Bill 拨款法案 wF@qBDxg  
appropriation-in-aid system 补助拨款办法 u@|GQXC  
approved assets 核准资产 /wCP(1Mw  
approved basket stock 认可一篮子证券 KkAk(9Q/3  
approved budget 核准预算 ut-UTW  
approved charitable donation 认可慈善捐款 CCl*v  
approved charitable institution 认可慈善机构 %I6iXq#  
approved currency 核准货币；认可货币 Q CfA3*  
approved estimates 核准预算 2&$A x  
approved estimates of expenditure 核准开支预算 T=b5th }  
approved overseas insurer 核准海外保险人 n]9y Cr  
approved overseas trust company 核准海外信托公司 *e _ /D$SC  
approved pooled investment fund 核准汇集投资基金 .]v8W51Y  
approved provident fund scheme 认可公积金计划 $ZQPf  
approved provision 核准拨款 ;"joebZ/  
approved redeemable share 核准可赎回股份 o5Pq>Y2T  
approved regional stock 认可地区性证券 L2Gm0 v  
approved retirement scheme 认可退休金计划 x,>@IEN7  
approved subordinated loan 核准附属贷款 \P{VJ^)0  
arbitrage 套戥；套汇；套利 g&BF#)7C  
arbitrageur 套戥者；套汇者 KS(s<ip|  
arbitrary amount 临时款项 5G\vV]RR&  
arrangement 措施；安排；协定 s'} oVx]  
arrears 欠款 Qs;bVlp!H  
arrears of pay 欠付薪酬 1S.nqOfx  
arrears of revenue 逾期未收税款；逾期未收的帐项 YEVH?`G  
articles of association 组织章程；组织细则；组织章程细则 eW7;yH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gR ~XkU  
ascertainment of profit 确定利润 ~Qzm!
Po,  
"Asia Clear" “亚洲结算系统”