[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 -U;2 b_  
allotment notice 股份配售通知；配股通知 xVHZZ?e  
allotment of shares 股份分配 xI?%.Z;*+  
allowable 可获宽免；免税的 6W&huIQ[  
allowable business loss 可扣除的营业亏损 7J$
 
allowable expenses 可扣税的支出 d dB}mk6  
allowance 免税额；津贴；备抵；准备金 xaQ]Vjw  
allowance for debts 债项的免税额 yVd}1bX  
allowance for depreciation by wear and tear 耗损折旧免税额 AcV 2l  
allowance for funeral expenses 殡殓费的免税额 (xw)pR  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 En$-,8\%  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;w";s $  
allowance to debtor 给债务人的津贴 ]pi"M3f_  
alteration of capital 资本更改 cLl=?^DB  
alternate trustee 候补受托人 .}gGtH,b3  
amalgamation 合并 @ht= (Jk9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &rs+x<  
ambit of charges 征税范围；收费范围 t.|b285e  
amended valuation 经修订的估值 EJ7}h?a]U_  
American Commodities Exchange 美国商品交易所 0<"4
W:  
American Express Bank Limited 美国运通银行 0Q>f,}W%>  
American Stock Exchange 美国证券交易所 p^PAbCP'|3  
amortization 摊销 b4%sOn,  
amount due from banks 存放银行同业的款项 @R%n &  
amount due from banks abroad 存放海外银行同业的款项 GZ.X
x  
amount due from holding companies 控股公司欠款 X5i?Bb.  
amount due from local banks 存放本港银行同业的款项 "
HI&dC  
amount due to banks 银行同业的存款 0 LX;Vvo  
amount due to banks abroad 海外银行同业的存款 3>FeTf#:  
amount due to holding companies 控股公司存款 Y?Ph%i2E  
amount due to local banks 本港银行同业的存款 >jxo,xz  
amount due to outport banks 外埠银行同业的存款 k?-GI[@X  
amount for note issue 发行纸币的款额 TtA6N8G  
amount of bond 担保契据的款额 :%ms6j/B&V  
amount of consideration 代价款额 gZbC[L  
amount of contribution 供款数额 W@<(WI3  
amount of indebtedness 负债款额 SSH))zJ  
amount of principal of the loan 贷款本金额 pC<~\RR  
amount of rates chargeable 应征差饷数额 %Wy$m?gD  
amount of share capital 股本额 x {Z_rD  
amount of sums assured 承保款额 ;{mKt%
#  
amount of variation 变动幅度 zzlV((8~  
amount of vote 拨款数额 bHx09F]  
amount payable 应付款额 D"kss5>w  
amount receivable 应收款额 Q/'jwyj_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ni]V)wGE;  
analysis 分析 .f)&;Af^  
ancillary risk 附属风险 wyF' B  
annual account 周年帐目；周年帐目报表；年度决算；年结 }pk)\^/w/  
annual accounting date 年结日期 n.+%eYM<  
annual allowance 每年免税额；年积金；年度津贴；年津 i*-[-hn-V  
annual balance 年度余额 cm`Jr#kl{  
annual disposable income 每年可动用收入
MDkcG"O  
annual estimates 周年预算 Mrpz(})  
annual fee 年费 Q+L;k R  
annual general meeting 周年大会 XL9smFq  
annual growth rate 年增率；每年增长率 ?U+^ctwv7  
annual long-term supplement 长期个案每年补助金 (`C#Tq  
annual pensionable emolument 可供计算退休金的年薪 SM%N]/@U  
annual report 年报 9i+OYWUO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2d1Z;@x  
annual return 周年报表；周年申报表；每年报税表格 (C{l4  
Annual Return Rules 《周年报表规则》 -!d'!; ]  
annual review of consumer prices 每年消费物价回顾 8:*   
annual roll-forward basis 逐年延展方式 -!_f-Nny  
annual salary 年薪 [6+iR  
annual statement 年度报表；年度决算表 9g%1^$R  
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 1<gY  
annuitant 年金受益人 C(N' +VV_  
annuity 年金 lG[@s 'j  
annuity contract 年金合约 NXwthc3  
annuity on human life 人寿年金 ^y" #2Ov  
antecedent debt 先前的债项 m/ D~D~  
ante-dated cheque 倒填日期支票 +qN}oyL  
anticipated expenditure 预期开支 OH.lAF4E(  
anticipated net profit 预期纯利 pxf(C<
y6_  
anticipated revenue 预期收入 )\nKr;4MH  
anti-inflation measure 反通货膨胀措施 '0\,waEu  
anti-inflationary stance 反通货膨胀立场 zVEG) Hr  
apparent deficit 表面赤字 >4n\  
apparent financial solvency 表面偿债能力 Ka\ha  
apparent partner 表面合伙人 Ep>} S  
application for personal assessment 个人入息课税申请书 ].AAHu5  
application of fund 资金应用 q<Tx'Ya  
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 <V[Qs3uo(  
appointed actuary 委任精算师 1f3c3PJ  
appointed auditor 委任核数师；委任审计师 i l8n K  
appointed trustee 委任的受托人 ^"lVTDsU  
appointer 委任人 <Zb~tYp  
apportioned pro rata 按比例分摊 f\p#3IwwH  
apportionment 分配；分摊 a^{"E8j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2A>s a3\  
apportionment formula 分摊方程式 !TNp|U!  
apportionment of estate duty 遗产税的分摊 aMU0BS"  
appraisal 估价；评估 d_7v1)j  
appreciable growth 可观增长 6&8uLM(z  
appreciable impact 显着影响
V{A_\  
appreciable increase 可观增长 `kE ;V!n?  
appreciation 增值；升值 >z #^JR\6  
appreciation against other currencies 相对其他货币升值 {J&[JA\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K_SURTys  
appreciation tax 增值税 #uRj 9|E7  
appropriation 拨款；拨用；拨付
G4&vrM,f  
appropriation account 拨款帐目 \&!qw[;O  
Appropriation Bill 拨款法案 l& A8P  
appropriation-in-aid system 补助拨款办法 X}V}%  
approved assets 核准资产 ` x|=vu-  
approved basket stock 认可一篮子证券 $U/|+*  
approved budget 核准预算 M6nQ17\{  
approved charitable donation 认可慈善捐款 +,g3Xqs}X  
approved charitable institution 认可慈善机构 5%r:hO @S  
approved currency 核准货币；认可货币 gT-"=AsxZQ  
approved estimates 核准预算 =Ch^;Wyt  
approved estimates of expenditure 核准开支预算 R$|"eb5  
approved overseas insurer 核准海外保险人
cFD3  
approved overseas trust company 核准海外信托公司 4UxxmREx;  
approved pooled investment fund 核准汇集投资基金 pie8 3Wy>  
approved provident fund scheme 认可公积金计划 E|,RM;7  
approved provision 核准拨款 i!<1&{  
approved redeemable share 核准可赎回股份 -){a
BMOv3  
approved regional stock 认可地区性证券 {P{h|+;  
approved retirement scheme 认可退休金计划 @
S<6#zR  
approved subordinated loan 核准附属贷款 dug^oc1  
arbitrage 套戥；套汇；套利 /:Q  
arbitrageur 套戥者；套汇者 v\Y8+dD  
arbitrary amount 临时款项 u
7/]Go44  
arrangement 措施；安排；协定 /R(]hmW  
arrears 欠款 '.B5C
Q  
arrears of pay 欠付薪酬 '< .gKo  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ga]\~31NE  
articles of association 组织章程；组织细则；组织章程细则 pN4gHi=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g)mjw  
ascertainment of profit 确定利润 # 4&t09  
"Asia Clear" “亚洲结算系统”