[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 gJ?Vk<hp  
allotment notice 股份配售通知；配股通知 p~17cH4~-f  
allotment of shares 股份分配 VP_S[+Zv~  
allowable 可获宽免；免税的 i7foZ\btFc  
allowable business loss 可扣除的营业亏损 Ax'o|RE)x  
allowable expenses 可扣税的支出 66 |$X,  
allowance 免税额；津贴；备抵；准备金 !@9G9<NK  
allowance for debts 债项的免税额 {qb2!}FQ  
allowance for depreciation by wear and tear 耗损折旧免税额 jn+BH3e  
allowance for funeral expenses 殡殓费的免税额 W5R /  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9_lWB6  
allowance for repairs and outgoings 修葺及支出方面的免税额 8'o6:  
allowance to debtor 给债务人的津贴 siD/`T&  
alteration of capital 资本更改 Kd;)E 9Ti  
alternate trustee 候补受托人 zA*I=3E(  
amalgamation 合并 0 ![  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;}4^WzmK^(  
ambit of charges 征税范围；收费范围 o>o! -uf  
amended valuation 经修订的估值 ,g:\8*Y>'  
American Commodities Exchange 美国商品交易所 xH>2$ ;f  
American Express Bank Limited 美国运通银行 P:fcbfH+  
American Stock Exchange 美国证券交易所 l G $s(
 
amortization 摊销 &z? : s  
amount due from banks 存放银行同业的款项 lFbf9s:$B  
amount due from banks abroad 存放海外银行同业的款项 s> JW
NP  
amount due from holding companies 控股公司欠款 ';3#t(J;  
amount due from local banks 存放本港银行同业的款项 !Hx[ `3  
amount due to banks 银行同业的存款 mcq.*at  
amount due to banks abroad 海外银行同业的存款 l1eF&wNC  
amount due to holding companies 控股公司存款 M&^Iun  
amount due to local banks 本港银行同业的存款 s|IC;C|  
amount due to outport banks 外埠银行同业的存款
e
KW^\  
amount for note issue 发行纸币的款额 rVv4R/3+   
amount of bond 担保契据的款额 }$Z0v`  
amount of consideration 代价款额 rLp
(}^  
amount of contribution 供款数额 ##BfI`FJ  
amount of indebtedness 负债款额 ]B3f$ ;W  
amount of principal of the loan 贷款本金额 i2X%xYv ^  
amount of rates chargeable 应征差饷数额 Sq[LwJ  
amount of share capital 股本额 VQ^}f/A
  
amount of sums assured 承保款额 GDY=^r  
amount of variation 变动幅度 4N8(WI"4S  
amount of vote 拨款数额 Z ce/&  
amount payable 应付款额 D"8?4+  
amount receivable 应收款额 4#lOAzDtv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dT'd C  
analysis 分析 yhh\?qqy  
ancillary risk 附属风险 oe,yCdPs  
annual account 周年帐目；周年帐目报表；年度决算；年结 JXq l=/%  
annual accounting date 年结日期 GEtzLaq<  
annual allowance 每年免税额；年积金；年度津贴；年津 f]48>LRE8  
annual balance 年度余额 x@? Y
S  
annual disposable income 每年可动用收入 PIM4c  
annual estimates 周年预算 |H
,-V;  
annual fee 年费 PDkg@#&y,k  
annual general meeting 周年大会 q6EZ?bo{  
annual growth rate 年增率；每年增长率 <3!Q Xc  
annual long-term supplement 长期个案每年补助金 xP-\)d-.aN  
annual pensionable emolument 可供计算退休金的年薪 A8T8+M:  
annual report 年报 \^x`GsVy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D|D)782  
annual return 周年报表；周年申报表；每年报税表格 'J_`
CS  
Annual Return Rules 《周年报表规则》 bPVQ-  
annual review of consumer prices 每年消费物价回顾 ?g9oiOhnG  
annual roll-forward basis 逐年延展方式 <g1=jG:7k  
annual salary 年薪 GBYwS{4  
annual statement 年度报表；年度决算表 D.*o^{w|  
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 :
N64FR#  
annuitant 年金受益人 x};sti R  
annuity 年金 %gEgpJd  
annuity contract 年金合约 9i+.iuE%Bu  
annuity on human life 人寿年金 Q/`W[Et  
antecedent debt 先前的债项 9wdl1QS  
ante-dated cheque 倒填日期支票 q!AcMd\  
anticipated expenditure 预期开支 .O6(QI*  
anticipated net profit 预期纯利 fVz0H1\J&  
anticipated revenue 预期收入 z -uW,  
anti-inflation measure 反通货膨胀措施 (O"-6`w
[  
anti-inflationary stance 反通货膨胀立场 #:s*Hy=  
apparent deficit 表面赤字 ne 8rF.D  
apparent financial solvency 表面偿债能力 B3&C
=*y  
apparent partner 表面合伙人 xjh(;S'  
application for personal assessment 个人入息课税申请书 qaG8:  
application of fund 资金应用 K#LDmC  
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 R?HuDxHk  
appointed actuary 委任精算师 /a}` y  
appointed auditor 委任核数师；委任审计师 -8Hv3J'=  
appointed trustee 委任的受托人 p|Qn?^ C:  
appointer 委任人 :gTtWJ04]  
apportioned pro rata 按比例分摊 '$5Qdaj  
apportionment 分配；分摊 L~E|c/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s'/ZtH6>C  
apportionment formula 分摊方程式 LC})aV|  
apportionment of estate duty 遗产税的分摊 3jjV bm  
appraisal 估价；评估 #vzt6x@*  
appreciable growth 可观增长 /kAbGjp0  
appreciable impact 显着影响 B7(bNr  
appreciable increase 可观增长 KJ cuZ."wX  
appreciation 增值；升值 }#2I/
dn  
appreciation against other currencies 相对其他货币升值 w^MiyX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?*&
5`Xh  
appreciation tax 增值税 f&!{o=  
appropriation 拨款；拨用；拨付 Qv]>L4PO  
appropriation account 拨款帐目 LAY~hF"  
Appropriation Bill 拨款法案 uZa)N-=b2  
appropriation-in-aid system 补助拨款办法
v)JS4KS  
approved assets 核准资产 8*^*iEsR  
approved basket stock 认可一篮子证券 )u1=, D  
approved budget 核准预算 t8.^YTI  
approved charitable donation 认可慈善捐款 ` >[Offhd  
approved charitable institution 认可慈善机构 O% 8>siU  
approved currency 核准货币；认可货币 RG:_:%@%}  
approved estimates 核准预算 mD7kOOMY  
approved estimates of expenditure 核准开支预算 L[tq@[(IJ  
approved overseas insurer 核准海外保险人 W1ql[DqE{  
approved overseas trust company 核准海外信托公司 |!L0X@ >  
approved pooled investment fund 核准汇集投资基金 ~z'Y(qG  
approved provident fund scheme 认可公积金计划 \m#{{SGm  
approved provision 核准拨款 eC`G0.op  
approved redeemable share 核准可赎回股份 b1EY6'R2  
approved regional stock 认可地区性证券 %7 $X *  
approved retirement scheme 认可退休金计划 .V@3zzv\  
approved subordinated loan 核准附属贷款 9\
>{1"a  
arbitrage 套戥；套汇；套利 y> 0Gmr  
arbitrageur 套戥者；套汇者 GYtp%<<9;  
arbitrary amount 临时款项 Bz? (?fyd  
arrangement 措施；安排；协定 7 lu_E
.Bv  
arrears 欠款 0zE(:K  
arrears of pay 欠付薪酬 G%>M@nYUE  
arrears of revenue 逾期未收税款；逾期未收的帐项 e17]{6y  
articles of association 组织章程；组织细则；组织章程细则 hVh,\d&2t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "Ug+#;}p$  
ascertainment of profit 确定利润 s#FX2r3=Fg  
"Asia Clear" “亚洲结算系统”