[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 /D~:Ufw  
allotment notice 股份配售通知；配股通知 /<5/gV 1Q  
allotment of shares 股份分配 @/~41\=e  
allowable 可获宽免；免税的 >13=4S  
allowable business loss 可扣除的营业亏损 N4r`czoj  
allowable expenses 可扣税的支出 !&X}?NK  
allowance 免税额；津贴；备抵；准备金 PGJ?=qXr#  
allowance for debts 债项的免税额 k0,~wn\#h  
allowance for depreciation by wear and tear 耗损折旧免税额 p 7sYgz  
allowance for funeral expenses 殡殓费的免税额 {.sF&(e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vwg\qKqSM  
allowance for repairs and outgoings 修葺及支出方面的免税额 )g-*fSa  
allowance to debtor 给债务人的津贴 WWY9U  
alteration of capital 资本更改 i/->g:47P  
alternate trustee 候补受托人 eL],\\q  
amalgamation 合并 -?ip?[Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nBQG.3  
ambit of charges 征税范围；收费范围 ~ohW9Z1  
amended valuation 经修订的估值 x;N?'"GP  
American Commodities Exchange 美国商品交易所 NLj0\Pz|B  
American Express Bank Limited 美国运通银行 tNtP+v-{  
American Stock Exchange 美国证券交易所 mu*wX'.'  
amortization 摊销 ^+pmZw9 0  
amount due from banks 存放银行同业的款项 _)ERi*}x8  
amount due from banks abroad 存放海外银行同业的款项 FQ[::*-  
amount due from holding companies 控股公司欠款 1m&(3%#{  
amount due from local banks 存放本港银行同业的款项 7XZ!UC;i  
amount due to banks 银行同业的存款 ^0VI J)y  
amount due to banks abroad 海外银行同业的存款 c=7L)w:I  
amount due to holding companies 控股公司存款 7eY*Y"GX  
amount due to local banks 本港银行同业的存款 F3?v&  
amount due to outport banks 外埠银行同业的存款 ^LZU><{';  
amount for note issue 发行纸币的款额 >:s:`Au  
amount of bond 担保契据的款额 p%n }a%%I  
amount of consideration 代价款额 t&*$@0A  
amount of contribution 供款数额 >kd2GZe^_J  
amount of indebtedness 负债款额 6$IAm#  
amount of principal of the loan 贷款本金额 mI l_ [  
amount of rates chargeable 应征差饷数额 C!:\H<gI  
amount of share capital 股本额 e-Eoe_k  
amount of sums assured 承保款额 o zv><e#  
amount of variation 变动幅度 d6_ CsqV  
amount of vote 拨款数额 sb;81?|  
amount payable 应付款额 kfn5y#6NZ  
amount receivable 应收款额 1Azigd0%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CFVe0!\  
analysis 分析 I'C{=?  
ancillary risk 附属风险 J)66\
h=  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]zu"x9-`  
annual accounting date 年结日期 /QG8\wXE2  
annual allowance 每年免税额；年积金；年度津贴；年津 ,!c.  
annual balance 年度余额 2@=
JIMtc  
annual disposable income 每年可动用收入 JGJQ5zt  
annual estimates 周年预算 KyDQ<Dq&  
annual fee 年费 Wh"oL;O  
annual general meeting 周年大会 sz_|py?0  
annual growth rate 年增率；每年增长率 <s  $~h  
annual long-term supplement 长期个案每年补助金 2rne=L  
annual pensionable emolument 可供计算退休金的年薪 >Efv?8$E\  
annual report 年报 MOd odyG  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1}9@aKM  
annual return 周年报表；周年申报表；每年报税表格 Qb6s]QZEV  
Annual Return Rules 《周年报表规则》 t(^c]*r~  
annual review of consumer prices 每年消费物价回顾 5PG%)xff *  
annual roll-forward basis 逐年延展方式 8hGp?Ihu  
annual salary 年薪 ) =sm{R%T  
annual statement 年度报表；年度决算表 S's\M5  
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 ?-Fp r C  
annuitant 年金受益人 F+|zCEc  
annuity 年金 2\W[ ItxL0  
annuity contract 年金合约 *s<FEF  
annuity on human life 人寿年金 JZ'`. yK:  
antecedent debt 先前的债项 YX,y7Uhn  
ante-dated cheque 倒填日期支票 rm
<(6zY  
anticipated expenditure 预期开支 ]k5l]JB  
anticipated net profit 预期纯利 }_Jr[ia
B  
anticipated revenue 预期收入 byoDGUv  
anti-inflation measure 反通货膨胀措施 B$sB1M0q  
anti-inflationary stance 反通货膨胀立场 ZEp UHdin  
apparent deficit 表面赤字 ]_@5Lv I  
apparent financial solvency 表面偿债能力 9PIm/10pP^  
apparent partner 表面合伙人 A2!7a}*1(  
application for personal assessment 个人入息课税申请书 \5cAOBja  
application of fund 资金应用 fHdPav f,S  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 noV]+1#"V  
appointed actuary 委任精算师 zaf%%  
appointed auditor 委任核数师；委任审计师
Q&rpW:^v  
appointed trustee 委任的受托人 ng^`s}?o  
appointer 委任人 Rcfh*"k  
apportioned pro rata 按比例分摊 eo4;?z  
apportionment 分配；分摊 a=T_I1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :VX?
j3qW  
apportionment formula 分摊方程式 (g*2OS  
apportionment of estate duty 遗产税的分摊 e}D#vPaSY  
appraisal 估价；评估 @;!s"!~sv  
appreciable growth 可观增长 7'k+/rAO  
appreciable impact 显着影响 ;"Q{dOvp  
appreciable increase 可观增长 VD#`1g<  
appreciation 增值；升值 HI*xk  
appreciation against other currencies 相对其他货币升值 ^W{+?q'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q;1]M[&  
appreciation tax 增值税 Tj$D:xKf)  
appropriation 拨款；拨用；拨付 *2Il{KOA^  
appropriation account 拨款帐目 R&PQU/t)  
Appropriation Bill 拨款法案 q4C$-W%rj  
appropriation-in-aid system 补助拨款办法 J.N%=-8  
approved assets 核准资产 <H::
{  
approved basket stock 认可一篮子证券 -y;SR+  
approved budget 核准预算 e/'d0Gb-  
approved charitable donation 认可慈善捐款 Y1vl,Yi  
approved charitable institution 认可慈善机构 nJ<h}*[  
approved currency 核准货币；认可货币 X!Xl  
approved estimates 核准预算 E`}KVi57
 
approved estimates of expenditure 核准开支预算 CXw DG_e  
approved overseas insurer 核准海外保险人 #p_3j 0S  
approved overseas trust company 核准海外信托公司 l:5x*QSX  
approved pooled investment fund 核准汇集投资基金 c$ya{]a  
approved provident fund scheme 认可公积金计划 v,#*%Gn`%  
approved provision 核准拨款 BrcT`MM[(=  
approved redeemable share 核准可赎回股份 r~N0P|Tq  
approved regional stock 认可地区性证券 J39,x=8LL  
approved retirement scheme 认可退休金计划 { AdPC?R`  
approved subordinated loan 核准附属贷款 |#fqHON  
arbitrage 套戥；套汇；套利 ?{ns1nW:  
arbitrageur 套戥者；套汇者 cD{I*t$  
arbitrary amount 临时款项 x<W`2Du  
arrangement 措施；安排；协定 48 1J=8H  
arrears 欠款 t&MJSFkiA  
arrears of pay 欠付薪酬 Q[O[,Rk  
arrears of revenue 逾期未收税款；逾期未收的帐项
;& ny< gQ  
articles of association 组织章程；组织细则；组织章程细则 C %}}~Y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cPZD#";f  
ascertainment of profit 确定利润 M}MXR=X,  
"Asia Clear" “亚洲结算系统”