[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 (2p<I)t  
allotment notice 股份配售通知；配股通知 |lVoL.Z,0  
allotment of shares 股份分配 geSH3I   
allowable 可获宽免；免税的 )CUB7D)=  
allowable business loss 可扣除的营业亏损 ;TTH  
allowable expenses 可扣税的支出 #Bi8>S  
allowance 免税额；津贴；备抵；准备金 ct
u`FQ  
allowance for debts 债项的免税额 8;1,saA_9  
allowance for depreciation by wear and tear 耗损折旧免税额 XmX{e.<NZ  
allowance for funeral expenses 殡殓费的免税额 hSF4-Vvb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YuKg|<WO  
allowance for repairs and outgoings 修葺及支出方面的免税额 7':qx}c#!1  
allowance to debtor 给债务人的津贴 jP"l5  
alteration of capital 资本更改 <5:`tC2  
alternate trustee 候补受托人 T6fm`uL&L  
amalgamation 合并 KkD&|&!Q7u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T~-OC0  
ambit of charges 征税范围；收费范围 VVDd39q  
amended valuation 经修订的估值 1CpIK$/  
American Commodities Exchange 美国商品交易所 ~Rk~Zn  
American Express Bank Limited 美国运通银行 Hw 1cc3!  
American Stock Exchange 美国证券交易所 I/ V`@*/+  
amortization 摊销 <X~P62<  
amount due from banks 存放银行同业的款项 %e%VHHO|  
amount due from banks abroad 存放海外银行同业的款项 XX[CTh?O%  
amount due from holding companies 控股公司欠款 U)iq  
amount due from local banks 存放本港银行同业的款项 0m 7_#g4$L  
amount due to banks 银行同业的存款 \S[I:fw#&  
amount due to banks abroad 海外银行同业的存款 Xjs`iK=w  
amount due to holding companies 控股公司存款 ,)%$Zxng  
amount due to local banks 本港银行同业的存款 +X|^ ~)tMJ  
amount due to outport banks 外埠银行同业的存款 R gTrj  
amount for note issue 发行纸币的款额 q>Kzl/~c.P  
amount of bond 担保契据的款额 Gx/kel[Y}  
amount of consideration 代价款额 FoB^iA6e  
amount of contribution 供款数额 t)4AQ  
amount of indebtedness 负债款额 F0]xc  
amount of principal of the loan 贷款本金额 uwo\FI  
amount of rates chargeable 应征差饷数额 gjDxgNpa  
amount of share capital 股本额 8c^Hfjr0  
amount of sums assured 承保款额 c=#V*<  
amount of variation 变动幅度 c@Q&
i  
amount of vote 拨款数额 lXOT>$qR<  
amount payable 应付款额 UNJAfr P  
amount receivable 应收款额 ZYo?b"6A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bK#S
xV  
analysis 分析 ^g N/5
 
ancillary risk 附属风险 ;\(X;kQi  
annual account 周年帐目；周年帐目报表；年度决算；年结 bd)'1;p  
annual accounting date 年结日期 4I!g?Moh  
annual allowance 每年免税额；年积金；年度津贴；年津 j`:D BO&)\  
annual balance 年度余额 N97
7F$Bo  
annual disposable income 每年可动用收入 (L'|n*Cr  
annual estimates 周年预算 PB?92py&  
annual fee 年费 x
".!&5  
annual general meeting 周年大会 o9]i {e>L  
annual growth rate 年增率；每年增长率 EaKbG>  
annual long-term supplement 长期个案每年补助金 kcG_ n  
annual pensionable emolument 可供计算退休金的年薪 /_qW?LKG/  
annual report 年报 NE4 }!I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 14z ?X%  
annual return 周年报表；周年申报表；每年报税表格 e6gLYhf&  
Annual Return Rules 《周年报表规则》 j06qr\Es  
annual review of consumer prices 每年消费物价回顾 {@ Z=b5/P  
annual roll-forward basis 逐年延展方式 C2C1 @=w  
annual salary 年薪 mnL+@mm  
annual statement 年度报表；年度决算表 ,#U[
)}i
m  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 w0^}c8%WR  
annuitant 年金受益人 ]\m>N]P]  
annuity 年金 "/nbcQ*s*E  
annuity contract 年金合约 3@42uG>  
annuity on human life 人寿年金 [,56o Md~  
antecedent debt 先前的债项 %ty`Oa2  
ante-dated cheque 倒填日期支票 mI'&!@WG  
anticipated expenditure 预期开支 s w
{e |  
anticipated net profit 预期纯利 i ?PgYk&}  
anticipated revenue 预期收入 (7Ln~J*  
anti-inflation measure 反通货膨胀措施
Vw]!Kb7tA  
anti-inflationary stance 反通货膨胀立场 j]C}S*`"  
apparent deficit 表面赤字 ;zT 3Fv\  
apparent financial solvency 表面偿债能力 gY!?JZC-0  
apparent partner 表面合伙人 72ZoN<c  
application for personal assessment 个人入息课税申请书 2N{^V?:  
application of fund 资金应用 83J63Xa  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ! [9$ru  
appointed actuary 委任精算师 6aLRnH"Ud  
appointed auditor 委任核数师；委任审计师 R@){=8%z  
appointed trustee 委任的受托人 RsYMw3) G  
appointer 委任人 Vh?RlIUA  
apportioned pro rata 按比例分摊 ne: 'aq  
apportionment 分配；分摊 +)LCYDRV7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .N7<bt@~)  
apportionment formula 分摊方程式 bYO['ORr@  
apportionment of estate duty 遗产税的分摊 q@g#DP+C  
appraisal 估价；评估 (eAz nTU  
appreciable growth 可观增长  0SQrz$y  
appreciable impact 显着影响
P\WFm   
appreciable increase 可观增长 \SoT^PW  
appreciation 增值；升值 Mh{244|o[  
appreciation against other currencies 相对其他货币升值 9khMG$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $01csj  
appreciation tax 增值税 NcBz("  
appropriation 拨款；拨用；拨付 "j&'R#$&d  
appropriation account 拨款帐目 u=tp80_  
Appropriation Bill 拨款法案 uW [yNwM  
appropriation-in-aid system 补助拨款办法 )|_L?q#w!'  
approved assets 核准资产 S*gm[ZLQ  
approved basket stock 认可一篮子证券 iL2__TO  
approved budget 核准预算 TB-dV'w  
approved charitable donation 认可慈善捐款  S'\e"w  
approved charitable institution 认可慈善机构 \B^NdG5Y  
approved currency 核准货币；认可货币 '4_c;](W  
approved estimates 核准预算 Paeq  
approved estimates of expenditure 核准开支预算 KK6fRtKv>q  
approved overseas insurer 核准海外保险人 S}a]Bt  
approved overseas trust company 核准海外信托公司 jZC[_p;  
approved pooled investment fund 核准汇集投资基金 *{P/3
yH  
approved provident fund scheme 认可公积金计划 G$2@N6  
approved provision 核准拨款 ^`B;SSV  
approved redeemable share 核准可赎回股份 }%z%}V@(&  
approved regional stock 认可地区性证券 0 ckmHv  
approved retirement scheme 认可退休金计划 hNhEA $X5  
approved subordinated loan 核准附属贷款 .rITzwgB  
arbitrage 套戥；套汇；套利 z:$ibk4#h  
arbitrageur 套戥者；套汇者 M>[
A  
arbitrary amount 临时款项 G|
[{\  
arrangement 措施；安排；协定 ]Vmo>  
arrears 欠款 rwVp}H G  
arrears of pay 欠付薪酬 }i,r{Y]s]  
arrears of revenue 逾期未收税款；逾期未收的帐项 N#ZWW6  
articles of association 组织章程；组织细则；组织章程细则 gb|;]mk*"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #]6{>n1*+w  
ascertainment of profit 确定利润 L
~^5Ez6U  
"Asia Clear" “亚洲结算系统”