[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 xeX
Pc7JG  
allotment notice 股份配售通知；配股通知 Z;QbqMj  
allotment of shares 股份分配 Q=%1@ ,x"  
allowable 可获宽免；免税的 #yv_Eb02  
allowable business loss 可扣除的营业亏损 \]W*0t>s  
allowable expenses 可扣税的支出 >8nRP%r[5,  
allowance 免税额；津贴；备抵；准备金 {? jr  
allowance for debts 债项的免税额 ["\Y-6"l  
allowance for depreciation by wear and tear 耗损折旧免税额 ~%QVjzMC  
allowance for funeral expenses 殡殓费的免税额  #xS8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [ENm(e$sI  
allowance for repairs and outgoings 修葺及支出方面的免税额 XOzd{  
allowance to debtor 给债务人的津贴 Uzb~L_\Rmt  
alteration of capital 资本更改 ]N^a/&}*  
alternate trustee 候补受托人 FaC;vuSpy  
amalgamation 合并 w
TGH5}QZ+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x-km)2x=W  
ambit of charges 征税范围；收费范围 H\7Qf8s|{  
amended valuation 经修订的估值 POQRq%w  
American Commodities Exchange 美国商品交易所 c@%:aiEl  
American Express Bank Limited 美国运通银行 y8uB>z+#+;  
American Stock Exchange 美国证券交易所 ++Qg5FukR  
amortization 摊销 NZSP*#!B  
amount due from banks 存放银行同业的款项 ~*9 vn Z@  
amount due from banks abroad 存放海外银行同业的款项 o })k@-oL  
amount due from holding companies 控股公司欠款 0 V
:z(r  
amount due from local banks 存放本港银行同业的款项 TpLlbsd  
amount due to banks 银行同业的存款 f:gXXigY,  
amount due to banks abroad 海外银行同业的存款 K)c` G_%G  
amount due to holding companies 控股公司存款 sXdNlR&  
amount due to local banks 本港银行同业的存款  ;#G)([  
amount due to outport banks 外埠银行同业的存款 445}Yw5;9  
amount for note issue 发行纸币的款额 }UK<tUO  
amount of bond 担保契据的款额 !SAjV)  
amount of consideration 代价款额 3zU!5
tg  
amount of contribution 供款数额 sHx>UvN6  
amount of indebtedness 负债款额 ."<mL}Fi(  
amount of principal of the loan 贷款本金额 pZx'%-\-T  
amount of rates chargeable 应征差饷数额 ?+)O4?#  
amount of share capital 股本额 B>}=x4-8  
amount of sums assured 承保款额 hiWfVz{~  
amount of variation 变动幅度 l(D
kmt>^  
amount of vote 拨款数额 h0ufl.N_%  
amount payable 应付款额 Z&gM7Zo8  
amount receivable 应收款额 FMCX->}$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _Gv[ D  
analysis 分析 e)kN%JqW  
ancillary risk 附属风险 }=CL/JHz  
annual account 周年帐目；周年帐目报表；年度决算；年结 1'wwwxe7  
annual accounting date 年结日期 [;3` Aw  
annual allowance 每年免税额；年积金；年度津贴；年津 M}|<# i7u  
annual balance 年度余额 v|:2U8YREf  
annual disposable income 每年可动用收入 dGf:0xE"  
annual estimates 周年预算 6KuB<od  
annual fee 年费 @giJ&3S,  
annual general meeting 周年大会 9~8 A>  
annual growth rate 年增率；每年增长率 R#OVJ(
#  
annual long-term supplement 长期个案每年补助金 i`-,=RJ  
annual pensionable emolument 可供计算退休金的年薪 -F.A1{l[.  
annual report 年报 \8v{9Yb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UruD&=AMK  
annual return 周年报表；周年申报表；每年报税表格 $e66jV  
Annual Return Rules 《周年报表规则》 OU&esw
W  
annual review of consumer prices 每年消费物价回顾 wLyQ <[$  
annual roll-forward basis 逐年延展方式 @Sb 86Ee  
annual salary 年薪 *7: )k  
annual statement 年度报表；年度决算表 R%)ZhG*  
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 XRi/O)98o  
annuitant 年金受益人 "/ G^+u  
annuity 年金 VJ1(|v{D4[  
annuity contract 年金合约 ^B[%|{cO  
annuity on human life 人寿年金 L'XX++2  
antecedent debt 先前的债项 M> H4bU(  
ante-dated cheque 倒填日期支票 ?'F>DN  
anticipated expenditure 预期开支 /">A3bq  
anticipated net profit 预期纯利 2,.%]U  
anticipated revenue 预期收入 &w@~@]  
anti-inflation measure 反通货膨胀措施 Y{yN*9a79  
anti-inflationary stance 反通货膨胀立场 r?Y+TtF\e  
apparent deficit 表面赤字 hZ_
0lX}  
apparent financial solvency 表面偿债能力 |)'gQvDM  
apparent partner 表面合伙人 .{6?%lt  
application for personal assessment 个人入息课税申请书 VT
.BHZ  
application of fund 资金应用
7gIK+1
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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 .O9A[s<  
appointed actuary 委任精算师 V'vDXzk\  
appointed auditor 委任核数师；委任审计师 {)^P_zha[9  
appointed trustee 委任的受托人 !_{2\&  
appointer 委任人 ejY|o Bj  
apportioned pro rata 按比例分摊 }T !2IaAB  
apportionment 分配；分摊 2q2;Uo`"S.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YXC?q  
apportionment formula 分摊方程式 u+7B-l=u*  
apportionment of estate duty 遗产税的分摊 q7id?F}3&  
appraisal 估价；评估 4{2)ZI#  
appreciable growth 可观增长 /($!("b  
appreciable impact 显着影响 Z,~"`9>Ss  
appreciable increase 可观增长 lN V%R(  
appreciation 增值；升值 VKa -  
appreciation against other currencies 相对其他货币升值 9A]XuPAlh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \<ohe w  
appreciation tax 增值税 .;gK*`G2W)  
appropriation 拨款；拨用；拨付 @&f3zq  
appropriation account 拨款帐目 W!a~ #R/r-  
Appropriation Bill 拨款法案 [oOA@  
appropriation-in-aid system 补助拨款办法 ~;/\l=Xl  
approved assets 核准资产 2i);2>HLG  
approved basket stock 认可一篮子证券 Ck,.4@\tK  
approved budget 核准预算 B"O5P>  
approved charitable donation 认可慈善捐款 iR-MuDM  
approved charitable institution 认可慈善机构 )r O`K  
approved currency 核准货币；认可货币 .ON+ ( #n  
approved estimates 核准预算 HLMEB0zh^  
approved estimates of expenditure 核准开支预算 jjgY4<n  
approved overseas insurer 核准海外保险人 tMaJ; 4  
approved overseas trust company 核准海外信托公司 )Qve[O  
approved pooled investment fund 核准汇集投资基金 ^iJMUV|  
approved provident fund scheme 认可公积金计划 \mZ\1wzn'{  
approved provision 核准拨款 Vy = fm  
approved redeemable share 核准可赎回股份 +4emkDTdR  
approved regional stock 认可地区性证券 g0.D36  
approved retirement scheme 认可退休金计划 |Iy55~hK`  
approved subordinated loan 核准附属贷款 %g(h%V9f  
arbitrage 套戥；套汇；套利 xh>/bU!>  
arbitrageur 套戥者；套汇者  ?MhRdY  
arbitrary amount 临时款项 &/lJ7=Nq  
arrangement 措施；安排；协定 n<:
/ X tE  
arrears 欠款 zx\N^R;Jq  
arrears of pay 欠付薪酬 9d2#=IJm  
arrears of revenue 逾期未收税款；逾期未收的帐项 amf=uysr  
articles of association 组织章程；组织细则；组织章程细则 Pf oAg*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9frx
60  
ascertainment of profit 确定利润 5|1&s3/f  
"Asia Clear" “亚洲结算系统”