[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 ]f~mR_E  
allotment notice 股份配售通知；配股通知 #}U*gVYe  
allotment of shares 股份分配 35 X4] t  
allowable 可获宽免；免税的 dJYQdo^X  
allowable business loss 可扣除的营业亏损 gjnTG:}}}+  
allowable expenses 可扣税的支出 9Di@r!Db  
allowance 免税额；津贴；备抵；准备金 g4fe(.?c,  
allowance for debts 债项的免税额 -yH8bm'0"  
allowance for depreciation by wear and tear 耗损折旧免税额 0nV|(M0lu?  
allowance for funeral expenses 殡殓费的免税额 PK7 kpC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rS/}!|uAu  
allowance for repairs and outgoings 修葺及支出方面的免税额 &@anv.D  
allowance to debtor 给债务人的津贴 69>N xr~k  
alteration of capital 资本更改 =fZMute  
alternate trustee 候补受托人 e$+/;MRq  
amalgamation 合并 dDoKmuY>5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gkN )`/`*  
ambit of charges 征税范围；收费范围 _Bhm\|t  
amended valuation 经修订的估值 _[_mmf1;:'  
American Commodities Exchange 美国商品交易所 ywS2`(  
American Express Bank Limited 美国运通银行 V=LJ_T"z0  
American Stock Exchange 美国证券交易所 GDMg.w4Yk  
amortization 摊销 =TzmhX5  
amount due from banks 存放银行同业的款项 
4fp]z9Y  
amount due from banks abroad 存放海外银行同业的款项 M~+T $K  
amount due from holding companies 控股公司欠款 j/
<z[qr  
amount due from local banks 存放本港银行同业的款项 6rD Oa~<B  
amount due to banks 银行同业的存款 nC>'kgRt  
amount due to banks abroad 海外银行同业的存款 <h7FS90S  
amount due to holding companies 控股公司存款 W
FBVAD  
amount due to local banks 本港银行同业的存款 *U69rbYI  
amount due to outport banks 外埠银行同业的存款 k_}aiHdG  
amount for note issue 发行纸币的款额 $J
TQA  
amount of bond 担保契据的款额 'eRJQ*0F  
amount of consideration 代价款额 a~nErB  
amount of contribution 供款数额 *tD`X(K  
amount of indebtedness 负债款额 *>,CG:`D  
amount of principal of the loan 贷款本金额 |`50Tf\J  
amount of rates chargeable 应征差饷数额 2/]74d8  
amount of share capital 股本额 &/7D4!N]  
amount of sums assured 承保款额 F3L'f2yBG  
amount of variation 变动幅度 @h&crI[c  
amount of vote 拨款数额 R^*h|7)E  
amount payable 应付款额 jg7WMH
"`  
amount receivable 应收款额 DfJHH)Ry}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SpB\kC"K  
analysis 分析 W$X@DXT=o  
ancillary risk 附属风险 .h;PMY+  
annual account 周年帐目；周年帐目报表；年度决算；年结 _Ka6! 9  
annual accounting date 年结日期 '"/Yk=EmlU  
annual allowance 每年免税额；年积金；年度津贴；年津 :jc  ?T  
annual balance 年度余额 b
im 82<F  
annual disposable income 每年可动用收入 P}kp_l27  
annual estimates 周年预算 J"&jR7-9  
annual fee 年费
#r ;;d(  
annual general meeting 周年大会 ,py:e>+^t  
annual growth rate 年增率；每年增长率 ]$VYzE2e  
annual long-term supplement 长期个案每年补助金 AKbrXKx  
annual pensionable emolument 可供计算退休金的年薪 Y,%d_yR
[  
annual report 年报 x/pM.NZF1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }9qbF+b  
annual return 周年报表；周年申报表；每年报税表格 v,] &[`  
Annual Return Rules 《周年报表规则》 JGB 9Z   
annual review of consumer prices 每年消费物价回顾 )O~V3a  
annual roll-forward basis 逐年延展方式 TL?(0]Hfe  
annual salary 年薪 wf= s-C  
annual statement 年度报表；年度决算表 Qmk}smvH  
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 }zkMo?  
annuitant 年金受益人  d Xiv8B1  
annuity 年金 ~baVS-v  
annuity contract 年金合约 7 q%|-`#  
annuity on human life 人寿年金 F;Lg w^1!  
antecedent debt 先前的债项 lhk[U!>#  
ante-dated cheque 倒填日期支票 [9:'v@Ph  
anticipated expenditure 预期开支 I,:R~^qJ8v  
anticipated net profit 预期纯利 *XCid_{(  
anticipated revenue 预期收入 NPL(5@  
anti-inflation measure 反通货膨胀措施 SREe, e\  
anti-inflationary stance 反通货膨胀立场 `a
!:-.:v  
apparent deficit 表面赤字 yz CQ  
apparent financial solvency 表面偿债能力 .[1"3!T  
apparent partner 表面合伙人 kYVn4Wq  
application for personal assessment 个人入息课税申请书 9b/7~w.  
application of fund 资金应用 krw_1Mm  
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 >Y h7By  
appointed actuary 委任精算师 pnvHh0ck_  
appointed auditor 委任核数师；委任审计师 (61_=,jv\h  
appointed trustee 委任的受托人 $p)7k   
appointer 委任人 TaZw_ )4c  
apportioned pro rata 按比例分摊 i09w(k?  
apportionment 分配；分摊 b~1]}9TJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Kc>C$}/}$  
apportionment formula 分摊方程式 !&3iZQGWv  
apportionment of estate duty 遗产税的分摊 3y9K'  
appraisal 估价；评估 D?v)Xqw=  
appreciable growth 可观增长 /%#LA  
appreciable impact 显着影响 F%8W*Y699  
appreciable increase 可观增长 _m  *8f\  
appreciation 增值；升值 Nf#8V|  
appreciation against other currencies 相对其他货币升值 m5G9 B-\?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nY#V~^|  
appreciation tax 增值税 *6-fvqCv  
appropriation 拨款；拨用；拨付 M%3\]&  
appropriation account 拨款帐目 abHW[VP9  
Appropriation Bill 拨款法案 Nvlfi8.  
appropriation-in-aid system 补助拨款办法 3N'fHy  
approved assets 核准资产 ~4YLPMGKl  
approved basket stock 认可一篮子证券 R3G+tE/Y  
approved budget 核准预算 nZfU:N  
approved charitable donation 认可慈善捐款 
<h$Nh0  
approved charitable institution 认可慈善机构 C/J
eD-JG  
approved currency 核准货币；认可货币 5,>Of~YN  
approved estimates 核准预算 =*i
cCng  
approved estimates of expenditure 核准开支预算 Tr^Egw]  
approved overseas insurer 核准海外保险人 fjE  
approved overseas trust company 核准海外信托公司 aXoD{zA  
approved pooled investment fund 核准汇集投资基金 y;!qE~!3  
approved provident fund scheme 认可公积金计划 ,+u.FQv~  
approved provision 核准拨款 62R94  
approved redeemable share 核准可赎回股份 /-#1ys#F=  
approved regional stock 认可地区性证券 QW5S=7  
approved retirement scheme 认可退休金计划 \k#|5W  
approved subordinated loan 核准附属贷款 pT90TcI2  
arbitrage 套戥；套汇；套利 ]vyu !  
arbitrageur 套戥者；套汇者 d$3;o&VUNI  
arbitrary amount 临时款项 ndSM*Fq  
arrangement 措施；安排；协定 t8"*jt  
arrears 欠款 aKLA_-
E  
arrears of pay 欠付薪酬 4k HFfc  
arrears of revenue 逾期未收税款；逾期未收的帐项 M  `QYrH  
articles of association 组织章程；组织细则；组织章程细则 ^V DJGBk  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D# $Fj  
ascertainment of profit 确定利润 LP{{PT.&X  
"Asia Clear" “亚洲结算系统”