[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 w;
&J._J  
allotment notice 股份配售通知；配股通知 }XX)U_x  
allotment of shares 股份分配 aiF7\^aw$  
allowable 可获宽免；免税的 qTj7
mUk  
allowable business loss 可扣除的营业亏损 PL@hsZty~c  
allowable expenses 可扣税的支出 ;8'hvc3i$  
allowance 免税额；津贴；备抵；准备金 !0zbWB9  
allowance for debts 债项的免税额 \v)Dy)Vhg2  
allowance for depreciation by wear and tear 耗损折旧免税额 CJ8XKy  
allowance for funeral expenses 殡殓费的免税额 FF0N{bY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Dwj!B;AZ_  
allowance for repairs and outgoings 修葺及支出方面的免税额 9]c2ub7  
allowance to debtor 给债务人的津贴 *Cz>r}W  
alteration of capital 资本更改 re2M!m6k5  
alternate trustee 候补受托人 _<6
^r  
amalgamation 合并 T4]/w|?G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AA6_D?)vv  
ambit of charges 征税范围；收费范围 ='`z  
amended valuation 经修订的估值 a:r8Jzr  
American Commodities Exchange 美国商品交易所 V:fz  
American Express Bank Limited 美国运通银行 =3]}87  
American Stock Exchange 美国证券交易所 b^~ keQ  
amortization 摊销 P(l$5x]g,  
amount due from banks 存放银行同业的款项 ^HgQ"dD <  
amount due from banks abroad 存放海外银行同业的款项 ` .|JTm[  
amount due from holding companies 控股公司欠款 mKugb_d?  
amount due from local banks 存放本港银行同业的款项 r{!]` '8  
amount due to banks 银行同业的存款 ]JVs/  
amount due to banks abroad 海外银行同业的存款 )a AKO`  
amount due to holding companies 控股公司存款 8UJK]_99I,  
amount due to local banks 本港银行同业的存款 12`q9Io"  
amount due to outport banks 外埠银行同业的存款 z#ab V1 Xi  
amount for note issue 发行纸币的款额 ^I4'7]n-  
amount of bond 担保契据的款额 E
(  
amount of consideration 代价款额 Bi;D d?.  
amount of contribution 供款数额 Y,w'Op  
amount of indebtedness 负债款额 t~U:Ea[gd  
amount of principal of the loan 贷款本金额 ]-QY, k  
amount of rates chargeable 应征差饷数额 \3JZ=/  
amount of share capital 股本额 ~b}a|K  
amount of sums assured 承保款额 hiq7e*Nsb  
amount of variation 变动幅度 dw#K!,g  
amount of vote 拨款数额 `%IzW2v6  
amount payable 应付款额 H
.*:+  
amount receivable 应收款额 tS!FnQg4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m5m}RWZ#  
analysis 分析 Aslh}'$}-  
ancillary risk 附属风险 %sxLxx_x!  
annual account 周年帐目；周年帐目报表；年度决算；年结 sU!h^N$  
annual accounting date 年结日期 }(k#,&Fv`  
annual allowance 每年免税额；年积金；年度津贴；年津 '#RzX8|v<  
annual balance 年度余额 PP)iw@9j  
annual disposable income 每年可动用收入 ,cZhkXd  
annual estimates 周年预算 C))5,aX  
annual fee 年费 ,5!&}  
annual general meeting 周年大会 _&V%idz!0  
annual growth rate 年增率；每年增长率 2;Vss<hR4A  
annual long-term supplement 长期个案每年补助金 l r80RL'_  
annual pensionable emolument 可供计算退休金的年薪 /kV3[Rw+  
annual report 年报 x\PZ.o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JjA3G`m=  
annual return 周年报表；周年申报表；每年报税表格 mApn[)?tv  
Annual Return Rules 《周年报表规则》 FvYgpbEZ  
annual review of consumer prices 每年消费物价回顾 [.J&@96,b  
annual roll-forward basis 逐年延展方式 aF*KY<w  
annual salary 年薪 PD #9 Z=Hj  
annual statement 年度报表；年度决算表 i7 $4i|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 W>f q 9  
annuitant 年金受益人 !dnCrR  
annuity 年金 er@"4R0  
annuity contract 年金合约 tfB}U.  
annuity on human life 人寿年金 < z':_,  
antecedent debt 先前的债项 kw)("SQ  
ante-dated cheque 倒填日期支票 ],`xd_=]=  
anticipated expenditure 预期开支 e&~vO| 3w%  
anticipated net profit 预期纯利 ?,s]5   
anticipated revenue 预期收入 pH&*
5=t}  
anti-inflation measure 反通货膨胀措施 [|iWLPO1&k  
anti-inflationary stance 反通货膨胀立场 y8
*MNw  
apparent deficit 表面赤字 J)7\k$D  
apparent financial solvency 表面偿债能力 D5Zgi!  
apparent partner 表面合伙人 k;5$]^x  
application for personal assessment 个人入息课税申请书 #(@!:f1  
application of fund 资金应用 "PgVvm#w'  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l5h+:^#M5c  
appointed actuary 委任精算师 Xir ERc.e  
appointed auditor 委任核数师；委任审计师 9S'u1%  
appointed trustee 委任的受托人 *Bfo"["0.  
appointer 委任人 jej.!f:H  
apportioned pro rata 按比例分摊 HQp\0NC]  
apportionment 分配；分摊 zM+4<k_dH]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^}SP,lg'  
apportionment formula 分摊方程式 5Zf^cou  
apportionment of estate duty 遗产税的分摊 j1zrjhXI  
appraisal 估价；评估 _V2^0CZ  
appreciable growth 可观增长 ATQw=w 3W  
appreciable impact 显着影响 0Q7teXRM  
appreciable increase 可观增长 LTZ8Eu  
appreciation 增值；升值 F u>  
appreciation against other currencies 相对其他货币升值
(Q5rOrA"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5!QT }Um  
appreciation tax 增值税 #|PPkg%v
<  
appropriation 拨款；拨用；拨付 WCNycH+1  
appropriation account 拨款帐目 rn$G.SMgz  
Appropriation Bill 拨款法案 ]ilQq~X  
appropriation-in-aid system 补助拨款办法 <OH{7>V  
approved assets 核准资产 yj$$k~@  
approved basket stock 认可一篮子证券 ]z5kYU&  
approved budget 核准预算 n~"qbtp}  
approved charitable donation 认可慈善捐款 oACbZ#/@n  
approved charitable institution 认可慈善机构 SFu]*II;
{  
approved currency 核准货币；认可货币 !dQmg'_V  
approved estimates 核准预算 L<XAvg  
approved estimates of expenditure 核准开支预算 /^]/ iTg  
approved overseas insurer 核准海外保险人 _
:N
=  
approved overseas trust company 核准海外信托公司 #fYRsVQ  
approved pooled investment fund 核准汇集投资基金 e A{nwtN  
approved provident fund scheme 认可公积金计划 mjQZ"h0  
approved provision 核准拨款 {MRXKnm;e  
approved redeemable share 核准可赎回股份 `uKsFXM  
approved regional stock 认可地区性证券 /!#A'#Z  
approved retirement scheme 认可退休金计划 $u~
*V  
approved subordinated loan 核准附属贷款 &4O2uEW0  
arbitrage 套戥；套汇；套利 57fl<IM  
arbitrageur 套戥者；套汇者 kYhV1I  
arbitrary amount 临时款项 |(%=zb=?X  
arrangement 措施；安排；协定 aD(3.=[R  
arrears 欠款 )3IUKz%\6p  
arrears of pay 欠付薪酬 .FN;3HU  
arrears of revenue 逾期未收税款；逾期未收的帐项 KqN;a i,F  
articles of association 组织章程；组织细则；组织章程细则 l4gF.-.GYF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tj?%{L  
ascertainment of profit 确定利润 u`.3\Geh  
"Asia Clear" “亚洲结算系统”