[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 &kcmkRRG  
allotment notice 股份配售通知；配股通知 #"8'y  
allotment of shares 股份分配 j\"d/{7Q  
allowable 可获宽免；免税的 ht#,v5oG>f  
allowable business loss 可扣除的营业亏损 M3Qi]jO98  
allowable expenses 可扣税的支出 l $[,V:N  
allowance 免税额；津贴；备抵；准备金 m&yHtnt  
allowance for debts 债项的免税额 5g.w"0MkY  
allowance for depreciation by wear and tear 耗损折旧免税额 cc 3/XBo  
allowance for funeral expenses 殡殓费的免税额 *pDS%,$xe  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~^'WHuzPy  
allowance for repairs and outgoings 修葺及支出方面的免税额 '14 86q@[$  
allowance to debtor 给债务人的津贴 <,Pl31g^  
alteration of capital 资本更改 na*Z0y  
alternate trustee 候补受托人 b6xz\zCL  
amalgamation 合并 6q8PLyIp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /E3~z0  
ambit of charges 征税范围；收费范围 g6+5uvpd  
amended valuation 经修订的估值 %mIdQQ,  
American Commodities Exchange 美国商品交易所 "&{.g1i9  
American Express Bank Limited 美国运通银行 }u1h6rd `  
American Stock Exchange 美国证券交易所 gW^4@q  
amortization 摊销 )?I*zc  
amount due from banks 存放银行同业的款项 sgnc$x"  
amount due from banks abroad 存放海外银行同业的款项 VoQhzp6&  
amount due from holding companies 控股公司欠款 jcjl q-x  
amount due from local banks 存放本港银行同业的款项 8)2M%R\THn  
amount due to banks 银行同业的存款 _h`4`r  
amount due to banks abroad 海外银行同业的存款 pFV~ 1W:  
amount due to holding companies 控股公司存款 GvvKM=1  
amount due to local banks 本港银行同业的存款 _0ZU I^#  
amount due to outport banks 外埠银行同业的存款 CMyz!jZ3  
amount for note issue 发行纸币的款额 6y "]2UgQk  
amount of bond 担保契据的款额 >^
IUS8v  
amount of consideration 代价款额 ktRGl>J  
amount of contribution 供款数额 =p7id5"  
amount of indebtedness 负债款额 17`-eDd  
amount of principal of the loan 贷款本金额 tv Zq):c  
amount of rates chargeable 应征差饷数额 ggrkj0  
amount of share capital 股本额 d^v.tYM$N  
amount of sums assured 承保款额 fdHFSnQ g  
amount of variation 变动幅度 :`lP+y?a1  
amount of vote 拨款数额 X4!Jj*  
amount payable 应付款额 OOXP1L  
amount receivable 应收款额 <:&{c-
f/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lauq(aD_C  
analysis 分析 gX$gUB) x  
ancillary risk 附属风险 ~3&hvm[IQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 IxG7eX!  
annual accounting date 年结日期 W`P>vK@=  
annual allowance 每年免税额；年积金；年度津贴；年津 *=!r|UdB.  
annual balance 年度余额 HIt9W]koO  
annual disposable income 每年可动用收入 /{ P-WRz>  
annual estimates 周年预算 l A;qFXaN>  
annual fee 年费 lg D%  
annual general meeting 周年大会 +WKN
&@  
annual growth rate 年增率；每年增长率 ^t *Ba>A  
annual long-term supplement 长期个案每年补助金 X<pNc6  
annual pensionable emolument 可供计算退休金的年薪 +JM@kdE5b  
annual report 年报 c4r9k-w0E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9]lyV  
annual return 周年报表；周年申报表；每年报税表格 m8G/;V[x  
Annual Return Rules 《周年报表规则》 7Ka4?@bQ  
annual review of consumer prices 每年消费物价回顾 `I4E': ZG  
annual roll-forward basis 逐年延展方式 _ b</ ::Tp  
annual salary 年薪 86!$<!I  
annual statement 年度报表；年度决算表 :h/v"2uDN  
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 ;j[:tt\k  
annuitant 年金受益人 xP
;>p| M  
annuity 年金 O(9*
VoD  
annuity contract 年金合约 (_+ux1h6^  
annuity on human life 人寿年金 l8 $.k5X  
antecedent debt 先前的债项 IS`ADDU[S  
ante-dated cheque 倒填日期支票 Z}Q/u^Z  
anticipated expenditure 预期开支 D~|q^Ms,%  
anticipated net profit 预期纯利 q}0I`$MU  
anticipated revenue 预期收入 (ip3{d{CT]  
anti-inflation measure 反通货膨胀措施 "DH>4Q] d  
anti-inflationary stance 反通货膨胀立场 G )`gn  
apparent deficit 表面赤字 dWe
%6s;   
apparent financial solvency 表面偿债能力 %`\Qtsape  
apparent partner 表面合伙人 jxt]Z3a~0  
application for personal assessment 个人入息课税申请书 W^S]"N0u  
application of fund 资金应用 yD`pUE$  
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 yu>;m.e_  
appointed actuary 委任精算师 LyR<cd$W  
appointed auditor 委任核数师；委任审计师 \:'6
_K  
appointed trustee 委任的受托人 fF=tT C  
appointer 委任人 fY #Yn  
apportioned pro rata 按比例分摊 h?}S|>9  
apportionment 分配；分摊 -)KNsW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OsVz[wN  
apportionment formula 分摊方程式 #`l&HV  
apportionment of estate duty 遗产税的分摊 t]iKU@3  
appraisal 估价；评估 w>}n1Nc$G  
appreciable growth 可观增长 Nez '1  
appreciable impact 显着影响 ='C;^ Bk  
appreciable increase 可观增长 1,U)rx$H  
appreciation 增值；升值 86dz Jh  
appreciation against other currencies 相对其他货币升值 cWo__EE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 g: U -kK!i  
appreciation tax 增值税 l8_RA  
appropriation 拨款；拨用；拨付 _\= /~>Xl  
appropriation account 拨款帐目 Z:V<P,N  
Appropriation Bill 拨款法案
o]&P0 b  
appropriation-in-aid system 补助拨款办法 q|IU+r:! 3  
approved assets 核准资产 PI,2b(`h_  
approved basket stock 认可一篮子证券 >Rb jdM5K4  
approved budget 核准预算 ,JTyOBB<I  
approved charitable donation 认可慈善捐款 #J8(*!I  
approved charitable institution 认可慈善机构 5~(nHCf>  
approved currency 核准货币；认可货币 !L3|5:j  
approved estimates 核准预算 i }Zz[b  
approved estimates of expenditure 核准开支预算 nPl,qcyY  
approved overseas insurer 核准海外保险人 "gD
k?w
 
approved overseas trust company 核准海外信托公司 =}u?1~V  
approved pooled investment fund 核准汇集投资基金 A{T>Aac  
approved provident fund scheme 认可公积金计划 n!lE|if  
approved provision 核准拨款 /q7 $"wP  
approved redeemable share 核准可赎回股份 ~DB:/VSmu  
approved regional stock 认可地区性证券 JS<w43/j  
approved retirement scheme 认可退休金计划 k)y<iHR_o  
approved subordinated loan 核准附属贷款 xgM\6e  
arbitrage 套戥；套汇；套利 A@4{-e\  
arbitrageur 套戥者；套汇者 ed3wj3@  
arbitrary amount 临时款项 r?^L/HGc  
arrangement 措施；安排；协定 knb0_nA  
arrears 欠款 m`Z.xIA7;  
arrears of pay 欠付薪酬 /oGaA@#+  
arrears of revenue 逾期未收税款；逾期未收的帐项 [ biz[ fm  
articles of association 组织章程；组织细则；组织章程细则 qF`]}7"^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D`.\c#;cN  
ascertainment of profit 确定利润 3Q)"  
"Asia Clear" “亚洲结算系统”