[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 ;xL67e%?  
allotment notice 股份配售通知；配股通知 T}UT7 W|  
allotment of shares 股份分配 S,lxM,DL&  
allowable 可获宽免；免税的 8|w-XR  
allowable business loss 可扣除的营业亏损 dY1J<L}")  
allowable expenses 可扣税的支出 /^J2B8y  
allowance 免税额；津贴；备抵；准备金  G]b8]3^  
allowance for debts 债项的免税额 iDZrK%fl  
allowance for depreciation by wear and tear 耗损折旧免税额 y $:yz;  
allowance for funeral expenses 殡殓费的免税额 ]22C)<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HCJ;&C73&  
allowance for repairs and outgoings 修葺及支出方面的免税额 >b'w'"  
allowance to debtor 给债务人的津贴 4 &|C}  
alteration of capital 资本更改 Z+0?yQ=%  
alternate trustee 候补受托人 Z #EvRC  
amalgamation 合并 k,T_e6(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3:UA<&=s  
ambit of charges 征税范围；收费范围 UIn^_}jF`  
amended valuation 经修订的估值 d^tVD`Fm  
American Commodities Exchange 美国商品交易所 9X3yp:>V  
American Express Bank Limited 美国运通银行 ~]4kkm7Y  
American Stock Exchange 美国证券交易所 `Z:3`7c  
amortization 摊销 Rxx>{+f4M  
amount due from banks 存放银行同业的款项 5 8J_ w X  
amount due from banks abroad 存放海外银行同业的款项 e|VJ9|;3  
amount due from holding companies 控股公司欠款
Ee8--  
amount due from local banks 存放本港银行同业的款项 A]j}'  
amount due to banks 银行同业的存款 NS Np  
amount due to banks abroad 海外银行同业的存款 zwnw '  
amount due to holding companies 控股公司存款 t~ -J %$  
amount due to local banks 本港银行同业的存款 !Vb,zQ  
amount due to outport banks 外埠银行同业的存款 q8/ihA6:  
amount for note issue 发行纸币的款额 ~Yl<S(/4  
amount of bond 担保契据的款额 <9`?Z-lJP  
amount of consideration 代价款额 JPsSw  
amount of contribution 供款数额 AQe!Sqg'  
amount of indebtedness 负债款额 ?NlSeh  
amount of principal of the loan 贷款本金额 Yc d3QRB  
amount of rates chargeable 应征差饷数额 Ae6("Oid  
amount of share capital 股本额 WV2~(/hX&  
amount of sums assured 承保款额 {EL'd!v7e  
amount of variation 变动幅度 & N;pH  
amount of vote 拨款数额 ) oxIzF  
amount payable 应付款额  |#V(p^  
amount receivable 应收款额 T Mww  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y#`Lcg+r,  
analysis 分析 9\>sDSCx  
ancillary risk 附属风险 ywEDy|Wn$~  
annual account 周年帐目；周年帐目报表；年度决算；年结 R4SxFp  
annual accounting date 年结日期 HVGr-/  
annual allowance 每年免税额；年积金；年度津贴；年津 S*g`d;8gV  
annual balance 年度余额 .EG*+,  
annual disposable income 每年可动用收入 xorTL8  
annual estimates 周年预算 H*rx{F?  
annual fee 年费 C3)|<E  
annual general meeting 周年大会 ~0ooRUWU7  
annual growth rate 年增率；每年增长率 5DOE3T`^Oc  
annual long-term supplement 长期个案每年补助金 5z~\5x  
annual pensionable emolument 可供计算退休金的年薪 5>P7]?U.]  
annual report 年报 yb?{LL-uy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U*qNix  
annual return 周年报表；周年申报表；每年报税表格 zP&q7 t;>  
Annual Return Rules 《周年报表规则》 (
zC   
annual review of consumer prices 每年消费物价回顾 }
/p/pVz  
annual roll-forward basis 逐年延展方式 d=y0yq{L  
annual salary 年薪 2e.N"eLNt  
annual statement 年度报表；年度决算表 _88QgThb  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 uY;R8CiD  
annuitant 年金受益人 G?/c/rG  
annuity 年金 72,"Cj  
annuity contract 年金合约 -\Z `z}D  
annuity on human life 人寿年金 sT`^ljp4  
antecedent debt 先前的债项 k2p'G')H  
ante-dated cheque 倒填日期支票 Vho0eV=  
anticipated expenditure 预期开支 |1l&@#j!2  
anticipated net profit 预期纯利
E/mw* c^  
anticipated revenue 预期收入 !| xZ6KV  
anti-inflation measure 反通货膨胀措施 <0
uOq  
anti-inflationary stance 反通货膨胀立场 5m7b\Mak  
apparent deficit 表面赤字 xGRT"U(  
apparent financial solvency 表面偿债能力 M6Pw/S!  
apparent partner 表面合伙人 6IP$n($2  
application for personal assessment 个人入息课税申请书 Yj|]Uff8O  
application of fund 资金应用 9!}q{2j  
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 ^i'y6J  
appointed actuary 委任精算师 bxwk
TKr'  
appointed auditor 委任核数师；委任审计师 @]=f?+y[ 2  
appointed trustee 委任的受托人 2]2H++  
appointer 委任人 NR4Jn ?l{  
apportioned pro rata 按比例分摊 yU7I;]YP  
apportionment 分配；分摊 ~;unpym'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %!y89x=E  
apportionment formula 分摊方程式 %LQ/q3?_  
apportionment of estate duty 遗产税的分摊 eg3L:rk_  
appraisal 估价；评估 S;=_;&68?  
appreciable growth 可观增长 w!`Umll2  
appreciable impact 显着影响 RtC'v";6  
appreciable increase 可观增长 ^VI,C|  
appreciation 增值；升值 -;pOh;WG  
appreciation against other currencies 相对其他货币升值 Au5rR>W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U=cWmH
 
appreciation tax 增值税 ]1sNmi$T  
appropriation 拨款；拨用；拨付 r5 yO5W  
appropriation account 拨款帐目 OVR?*"N_  
Appropriation Bill 拨款法案 xU}M;4kH~  
appropriation-in-aid system 补助拨款办法 t3b@P4c\  
approved assets 核准资产 PLdn#S}.  
approved basket stock 认可一篮子证券 jPk c3dG +  
approved budget 核准预算 ~Ltr.ci  
approved charitable donation 认可慈善捐款 JE!("]&  
approved charitable institution 认可慈善机构 B4yh3cf  
approved currency 核准货币；认可货币 %idk@~HCg  
approved estimates 核准预算 UFENy."P  
approved estimates of expenditure 核准开支预算 } 
`T8A  
approved overseas insurer 核准海外保险人 %0XvJF)s  
approved overseas trust company 核准海外信托公司 [X/(D9J  
approved pooled investment fund 核准汇集投资基金 r,xmEj
0E  
approved provident fund scheme 认可公积金计划 o| D^`Z  
approved provision 核准拨款 6t}XJB$+7  
approved redeemable share 核准可赎回股份 y3IWfiz>/d  
approved regional stock 认可地区性证券 (oaYF+ T  
approved retirement scheme 认可退休金计划 V1<`%=%
_W  
approved subordinated loan 核准附属贷款 sLns3&n2  
arbitrage 套戥；套汇；套利 SDBt @=Nl  
arbitrageur 套戥者；套汇者 kX2d7yQZz  
arbitrary amount 临时款项 7[K
CW J  
arrangement 措施；安排；协定 v01#>,R  
arrears 欠款 2z\;Q8g){r  
arrears of pay 欠付薪酬
KAc>-c<  
arrears of revenue 逾期未收税款；逾期未收的帐项 B?6QMC;  
articles of association 组织章程；组织细则；组织章程细则 9y~"|t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S%l:kKD  
ascertainment of profit 确定利润 !>g:Si"  
"Asia Clear" “亚洲结算系统”