[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 BZzrRC  
allotment notice 股份配售通知；配股通知 8GvJ0Jq}U  
allotment of shares 股份分配 DxUKUE  
allowable 可获宽免；免税的 _%5Ro6  
allowable business loss 可扣除的营业亏损 u%w`:v7Yo(  
allowable expenses 可扣税的支出 =c/wplv*  
allowance 免税额；津贴；备抵；准备金 !O`(JSoG  
allowance for debts 债项的免税额 tjupJ*Rt  
allowance for depreciation by wear and tear 耗损折旧免税额 T:5fc2Ngv  
allowance for funeral expenses 殡殓费的免税额 1P~X8=9h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q Y
#n'&  
allowance for repairs and outgoings 修葺及支出方面的免税额 \v'p/G)g  
allowance to debtor 给债务人的津贴 :yUEkm8  
alteration of capital 资本更改 .Fdgb4>BXX  
alternate trustee 候补受托人 N[s}qmPha  
amalgamation 合并 x>Zn?YR,"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .zi_[  
ambit of charges 征税范围；收费范围 zuUW|r  
amended valuation 经修订的估值 R8ZK]5{o  
American Commodities Exchange 美国商品交易所 ;kY(<{2  
American Express Bank Limited 美国运通银行 28 ?\  
American Stock Exchange 美国证券交易所 8C*c{(4  
amortization 摊销 dBz/7&Q   
amount due from banks 存放银行同业的款项 _lamn}(x0  
amount due from banks abroad 存放海外银行同业的款项 HZ'_r cv  
amount due from holding companies 控股公司欠款 ;M)Q wF1  
amount due from local banks 存放本港银行同业的款项 \ExMk<y_&  
amount due to banks 银行同业的存款 KET2Ws[w  
amount due to banks abroad 海外银行同业的存款 \O2Rhz  
amount due to holding companies 控股公司存款 `$ 6rz  
amount due to local banks 本港银行同业的存款 HMSO=)@+  
amount due to outport banks 外埠银行同业的存款 `{dm;j5/y  
amount for note issue 发行纸币的款额 03q5e  
amount of bond 担保契据的款额  C uB`CI  
amount of consideration 代价款额 gt@m?w(  
amount of contribution 供款数额 Lm%:K]X  
amount of indebtedness 负债款额 wB.&}p9p  
amount of principal of the loan 贷款本金额 9[<)WQe6M  
amount of rates chargeable 应征差饷数额 }H^+A77v  
amount of share capital 股本额 )h7<?@wv&  
amount of sums assured 承保款额 s.$3j$vT 8  
amount of variation 变动幅度 y*qVc E  
amount of vote 拨款数额 Dfmjw  
amount payable 应付款额 8X[:j&@  
amount receivable 应收款额 1`=nWy='  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =vX/{C  
analysis 分析 F(>Np2oi6  
ancillary risk 附属风险 ,U2*FZ["  
annual account 周年帐目；周年帐目报表；年度决算；年结 8 WXQOo8  
annual accounting date 年结日期 Sc;BCl{=|  
annual allowance 每年免税额；年积金；年度津贴；年津 .(K)?r-g5  
annual balance 年度余额 I>W=x'PkLn  
annual disposable income 每年可动用收入 2LF/H$]o5  
annual estimates 周年预算 fdFo#P  
annual fee 年费 VK m&iidU  
annual general meeting 周年大会 s~^5kgPA  
annual growth rate 年增率；每年增长率 V<GHpFi0  
annual long-term supplement 长期个案每年补助金 R!}H;[c  
annual pensionable emolument 可供计算退休金的年薪 *\ R ]NV  
annual report 年报 y [}.yyye  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,o86}6Ag  
annual return 周年报表；周年申报表；每年报税表格 eA2@Nkw~)  
Annual Return Rules 《周年报表规则》 GS$ifv  
annual review of consumer prices 每年消费物价回顾 ~%&LTX0s|  
annual roll-forward basis 逐年延展方式 9jM}~XvV  
annual salary 年薪 ssfr}fzH  
annual statement 年度报表；年度决算表 >qnko9V  
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 rNXQf'*I  
annuitant 年金受益人 +^60T$  
annuity 年金 @>,^":`#  
annuity contract 年金合约 */`ki;\A  
annuity on human life 人寿年金 =$'6(aDH  
antecedent debt 先前的债项 |d{PA.@33  
ante-dated cheque 倒填日期支票 (ZUHvvL  
anticipated expenditure 预期开支 lXW%FH6c+  
anticipated net profit 预期纯利 (7wc*#}  
anticipated revenue 预期收入 NcBIg: V\c  
anti-inflation measure 反通货膨胀措施 =^M/{51j  
anti-inflationary stance 反通货膨胀立场 XP!S$Q]D  
apparent deficit 表面赤字 <cps2*'  
apparent financial solvency 表面偿债能力 8\&X2[oAD  
apparent partner 表面合伙人 fK>L!=Q  
application for personal assessment 个人入息课税申请书 W=N+V
qK  
application of fund 资金应用 fDv2JdiU  
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 J!dm-L  
appointed actuary 委任精算师 f,U.7E  
appointed auditor 委任核数师；委任审计师 UXJeAE-  
appointed trustee 委任的受托人 }bb;~  
appointer 委任人 {'7B6  
apportioned pro rata 按比例分摊
X_q\Sg  
apportionment 分配；分摊 ,0M_Bk"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8'HEms  
apportionment formula 分摊方程式 BtkOnbz8X  
apportionment of estate duty 遗产税的分摊 1+_`^|eK  
appraisal 估价；评估 ^UP`
%egR  
appreciable growth 可观增长 ejS
ji-Qd  
appreciable impact 显着影响 rD*jp6Cl  
appreciable increase 可观增长 W=~ ~5jFX  
appreciation 增值；升值 l!D}3jD  
appreciation against other currencies 相对其他货币升值 >FeX<L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b6,iZ+]  
appreciation tax 增值税 Ouk^O}W6  
appropriation 拨款；拨用；拨付 zVViLUwG  
appropriation account 拨款帐目 lU8l}Ndz"  
Appropriation Bill 拨款法案 (p"%O  
appropriation-in-aid system 补助拨款办法 \
"7*{L:  
approved assets 核准资产 =Qy<GeY  
approved basket stock 认可一篮子证券 j\eI0b @*  
approved budget 核准预算 8SMxw~9$  
approved charitable donation 认可慈善捐款 '{cIAw/"n  
approved charitable institution 认可慈善机构 S\CCrje  
approved currency 核准货币；认可货币 x+\`gK5  
approved estimates 核准预算 g@d*\ P)  
approved estimates of expenditure 核准开支预算 1KU! tL  
approved overseas insurer 核准海外保险人 ;YaQB#GK%  
approved overseas trust company 核准海外信托公司 k R?qb6  
approved pooled investment fund 核准汇集投资基金 U7?;UCmX  
approved provident fund scheme 认可公积金计划 g_;\iqxL  
approved provision 核准拨款 Z%gh3  
approved redeemable share 核准可赎回股份 'NW
fBJm  
approved regional stock 认可地区性证券 7y.kQI?3  
approved retirement scheme 认可退休金计划 tm|ZBM  
approved subordinated loan 核准附属贷款 ld[I}88$  
arbitrage 套戥；套汇；套利 xVw9v6@`h  
arbitrageur 套戥者；套汇者 34f?6K1c  
arbitrary amount 临时款项 (Lbbc+1m  
arrangement 措施；安排；协定 KqHyG  
arrears 欠款 w2?3wrP3  
arrears of pay 欠付薪酬 H%[eV8  
arrears of revenue 逾期未收税款；逾期未收的帐项 esJ~;~[@(r  
articles of association 组织章程；组织细则；组织章程细则 l|u>Tb|V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [F+}V,  
ascertainment of profit 确定利润 ,V7nzhA2  
"Asia Clear" “亚洲结算系统”