[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 *"ws
MO  
allotment notice 股份配售通知；配股通知 3~ylBJJ  
allotment of shares 股份分配 ;IyQqP#,<  
allowable 可获宽免；免税的 p)`JVq,H/B  
allowable business loss 可扣除的营业亏损 [||$1
u\%  
allowable expenses 可扣税的支出 *=rl<?tX  
allowance 免税额；津贴；备抵；准备金 :v#3;('7  
allowance for debts 债项的免税额 YRFM1?*  
allowance for depreciation by wear and tear 耗损折旧免税额 74_ji  !  
allowance for funeral expenses 殡殓费的免税额 B4%W,F:@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h1xYQF_`Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 hq|/XBd||  
allowance to debtor 给债务人的津贴 YC{od5a  
alteration of capital 资本更改 ;TY
kJH"  
alternate trustee 候补受托人 8WMC ~  
amalgamation 合并 )9s[-W,e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R"jX9~3Ln  
ambit of charges 征税范围；收费范围 u7K0m! jW  
amended valuation 经修订的估值 t2>Vj>U  
American Commodities Exchange 美国商品交易所 ?(Nls.c  
American Express Bank Limited 美国运通银行  i -+B{H  
American Stock Exchange 美国证券交易所 k7?(IU  
amortization 摊销 7+fFKZFKF  
amount due from banks 存放银行同业的款项 |2Q;SaI^\  
amount due from banks abroad 存放海外银行同业的款项 qSON3Iid  
amount due from holding companies 控股公司欠款 8D-g%Aj-  
amount due from local banks 存放本港银行同业的款项 SKGYmleR  
amount due to banks 银行同业的存款 yA~W|q(/V  
amount due to banks abroad 海外银行同业的存款 HghNI  
amount due to holding companies 控股公司存款 m6s32??m  
amount due to local banks 本港银行同业的存款 BQsy)H`4E  
amount due to outport banks 外埠银行同业的存款 YkTEAI|i  
amount for note issue 发行纸币的款额 l&zd7BM9(  
amount of bond 担保契据的款额 I<DS
07K  
amount of consideration 代价款额 6 LC*X  
amount of contribution 供款数额 YQ&Xd/z-  
amount of indebtedness 负债款额 @#n
B]qV:e  
amount of principal of the loan 贷款本金额 s{!F@^a  
amount of rates chargeable 应征差饷数额 |VIBSty2d  
amount of share capital 股本额 D+tn<\LF  
amount of sums assured 承保款额 ,`K'qms  
amount of variation 变动幅度 AkGCIn3  
amount of vote 拨款数额 L0}"H .  
amount payable 应付款额 E }UlQq  
amount receivable 应收款额 o@}Jd0D4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P'[w9'B  
analysis 分析 1Nv_;p.{  
ancillary risk 附属风险 m8 .sHw  
annual account 周年帐目；周年帐目报表；年度决算；年结 _rOKif?5  
annual accounting date 年结日期 S~hNSw(-  
annual allowance 每年免税额；年积金；年度津贴；年津 ))<3+^S0V\  
annual balance 年度余额 !$P&`n]@  
annual disposable income 每年可动用收入 ~b*f2UVs  
annual estimates 周年预算 B+ +:7!  
annual fee 年费 Ao2t=vg  
annual general meeting 周年大会 '6WaG hvO  
annual growth rate 年增率；每年增长率 CtS*"c,j  
annual long-term supplement 长期个案每年补助金 \xwE4K  
annual pensionable emolument 可供计算退休金的年薪 C,.$g>)MZK  
annual report 年报 k? X7h2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p "u5wJ_  
annual return 周年报表；周年申报表；每年报税表格 y8VLFe;  
Annual Return Rules 《周年报表规则》 !ce5pA  
annual review of consumer prices 每年消费物价回顾 L"9,
K8  
annual roll-forward basis 逐年延展方式 #7GbG\  
annual salary 年薪 |d&a&6U:  
annual statement 年度报表；年度决算表 ULj'DzlfH  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 <rNCb;  
annuitant 年金受益人 ?J io9Zr  
annuity 年金 UT%^!@u  
annuity contract 年金合约 * s}dtJ  
annuity on human life 人寿年金 wpO-cJ!,  
antecedent debt 先前的债项 &^92z:?  
ante-dated cheque 倒填日期支票 4g
zrxV  
anticipated expenditure 预期开支 Y;G+jC8   
anticipated net profit 预期纯利 C[gy{40}  
anticipated revenue 预期收入 UoCFj2?C  
anti-inflation measure 反通货膨胀措施 BNL Q]  
anti-inflationary stance 反通货膨胀立场 6"b =aPTi  
apparent deficit 表面赤字 ^h1EE=E"  
apparent financial solvency 表面偿债能力 Hn+w 1v&3  
apparent partner 表面合伙人 '(4$h3-gv7  
application for personal assessment 个人入息课税申请书 [kaj8  
application of fund 资金应用 4vQ]7`I.f  
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 G$( B26  
appointed actuary 委任精算师  `C9/=  
appointed auditor 委任核数师；委任审计师 w-LMV>+6|  
appointed trustee 委任的受托人 8K =sx@l  
appointer 委任人 '#L.w6<B  
apportioned pro rata 按比例分摊 %#7Yr(&
 
apportionment 分配；分摊 RX3P%xZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v47Y7s:uQ  
apportionment formula 分摊方程式 )OpB\k  
apportionment of estate duty 遗产税的分摊 [9Q}e;T  
appraisal 估价；评估 PRa#;W b  
appreciable growth 可观增长 O0 [.*xG  
appreciable impact 显着影响 &;I=*B~kE$  
appreciable increase 可观增长 *z&m=G\  
appreciation 增值；升值 D-JG0.@  
appreciation against other currencies 相对其他货币升值 !Nua  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z)*7LI  
appreciation tax 增值税 C7:;<<"P  
appropriation 拨款；拨用；拨付 VPBlU
 
appropriation account 拨款帐目 PZ06 _  
Appropriation Bill 拨款法案 {]ie|>'=C  
appropriation-in-aid system 补助拨款办法 U51C /A  
approved assets 核准资产 wC{?@h  
approved basket stock 认可一篮子证券 ~;> p sNy  
approved budget 核准预算 OiAP%7i9  
approved charitable donation 认可慈善捐款 g:V8"'  
approved charitable institution 认可慈善机构 b+7 !$  
approved currency 核准货币；认可货币 qD0sD2 x  
approved estimates 核准预算 ='"DUQH|*  
approved estimates of expenditure 核准开支预算 4'9yMXR  
approved overseas insurer 核准海外保险人 w eu3c`-a  
approved overseas trust company 核准海外信托公司 VjsQy
>5m  
approved pooled investment fund 核准汇集投资基金 tj<a , l  
approved provident fund scheme 认可公积金计划 %an"cQ ]  
approved provision 核准拨款 :.u[^_   
approved redeemable share 核准可赎回股份 Qv4g#jX{  
approved regional stock 认可地区性证券 [ed6n@/O@  
approved retirement scheme 认可退休金计划 pH !e<m  
approved subordinated loan 核准附属贷款 8Evon&G59  
arbitrage 套戥；套汇；套利 OcWy#,uC  
arbitrageur 套戥者；套汇者 a8$gXX-2  
arbitrary amount 临时款项 9OI&De5?=V  
arrangement 措施；安排；协定 
#ub!
 
arrears 欠款 kIR?r0_<G6  
arrears of pay 欠付薪酬 L!2BE[~  
arrears of revenue 逾期未收税款；逾期未收的帐项 /-J12O  
articles of association 组织章程；组织细则；组织章程细则 =GGt:3Kx-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j6@5"wx  
ascertainment of profit 确定利润 "eRf3Q7w:  
"Asia Clear" “亚洲结算系统”