[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 h86={@Le  
allotment notice 股份配售通知；配股通知 #=(op?]  
allotment of shares 股份分配 cqx1NWlY  
allowable 可获宽免；免税的 E6:p  
allowable business loss 可扣除的营业亏损 "N]o5d  
allowable expenses 可扣税的支出 5H+k_U  
allowance 免税额；津贴；备抵；准备金 jm\#($gl=  
allowance for debts 债项的免税额 $x;h[,y   
allowance for depreciation by wear and tear 耗损折旧免税额 l,wN@Nk  
allowance for funeral expenses 殡殓费的免税额 s.'\&B[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7-I>53@  
allowance for repairs and outgoings 修葺及支出方面的免税额 v\,%)Z/  
allowance to debtor 给债务人的津贴 )1Nnn  
alteration of capital 资本更改 !T#y r)  
alternate trustee 候补受托人 .E#Sm?gK  
amalgamation 合并 'hO;sL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?bAFYF0!I  
ambit of charges 征税范围；收费范围 C
Dj Dhs  
amended valuation 经修订的估值 D 'cY7P  
American Commodities Exchange 美国商品交易所 ; ,jLtl  
American Express Bank Limited 美国运通银行 F|TMpH/  
American Stock Exchange 美国证券交易所 !"%sp6Wc  
amortization 摊销 W"(`n4hi3  
amount due from banks 存放银行同业的款项 UUu-(H-J  
amount due from banks abroad 存放海外银行同业的款项 J"/z?!)IB  
amount due from holding companies 控股公司欠款 A(OfG&!  
amount due from local banks 存放本港银行同业的款项 ?3TV:fx"X  
amount due to banks 银行同业的存款 Ch"8cl;Fm  
amount due to banks abroad 海外银行同业的存款 8Ql'(5|T  
amount due to holding companies 控股公司存款 4UjE*Aq  
amount due to local banks 本港银行同业的存款 h6y4Ii  
amount due to outport banks 外埠银行同业的存款 +<9 eN  
amount for note issue 发行纸币的款额 zI_G
dQNfN  
amount of bond 担保契据的款额 6L9[U^`@  
amount of consideration 代价款额 e=sJMzm
~  
amount of contribution 供款数额 P
MhhPw]  
amount of indebtedness 负债款额 KTjlWxD  
amount of principal of the loan 贷款本金额 |qcFmy  
amount of rates chargeable 应征差饷数额 ) Zo_6%  
amount of share capital 股本额 T% 13 '  
amount of sums assured 承保款额 Y{vwOs  
amount of variation 变动幅度 X|E+K  
amount of vote 拨款数额 cO+Xzd;838  
amount payable 应付款额 U qw}4C/0  
amount receivable 应收款额 OP`Jc$|6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nVn|$ "r  
analysis 分析 )nHE$gVM s  
ancillary risk 附属风险 [[]SkLZHg  
annual account 周年帐目；周年帐目报表；年度决算；年结 V!77YFen %  
annual accounting date 年结日期 t Q/ #t<4D  
annual allowance 每年免税额；年积金；年度津贴；年津 q%k(M[  
annual balance 年度余额 {lTxB'W@d  
annual disposable income 每年可动用收入 a T:AxYn8  
annual estimates 周年预算 2?- 0
7g  
annual fee 年费 D?yE$_3>c  
annual general meeting 周年大会 ()M@3={R  
annual growth rate 年增率；每年增长率 |"YA<e %  
annual long-term supplement 长期个案每年补助金 {XD/8m(hN|  
annual pensionable emolument 可供计算退休金的年薪 bk"k&.C^+  
annual report 年报 @D~+D@i$TW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *UBP]w  
annual return 周年报表；周年申报表；每年报税表格 1i/::4=  
Annual Return Rules 《周年报表规则》 TT2cOw  
annual review of consumer prices 每年消费物价回顾 Mp"'?zf  
annual roll-forward basis 逐年延展方式 KBw9(  
annual salary 年薪 N^ s!!Sbpq  
annual statement 年度报表；年度决算表 dG-or  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -}X?2Q  
annuitant 年金受益人 =v4r M0m,  
annuity 年金 .blft,'  
annuity contract 年金合约 S1^nC tSF  
annuity on human life 人寿年金 a,'N
cg  
antecedent debt 先前的债项 f-3'D-{EKt  
ante-dated cheque 倒填日期支票 >*= =wlOB  
anticipated expenditure 预期开支 =^Sw*[eiy  
anticipated net profit 预期纯利 zn V1kqGU  
anticipated revenue 预期收入
>bA$SN  
anti-inflation measure 反通货膨胀措施 YWRE
&MQ_  
anti-inflationary stance 反通货膨胀立场 wD6!#t k  
apparent deficit 表面赤字 n^AP"1l8?0  
apparent financial solvency 表面偿债能力 w3<"g&n|  
apparent partner 表面合伙人 w}j6.r  
application for personal assessment 个人入息课税申请书 x*h`VS(?6  
application of fund 资金应用 _}zo /kDA  
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 &IRA=nJ  
appointed actuary 委任精算师 ,rZn`9  
appointed auditor 委任核数师；委任审计师 R+{^@M&  
appointed trustee 委任的受托人 7Aio`&^  
appointer 委任人 G(As%r]  
apportioned pro rata 按比例分摊 T)(e!Xz  
apportionment 分配；分摊 =_8 UZk.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =! N _^cb  
apportionment formula 分摊方程式 *H5PT  
apportionment of estate duty 遗产税的分摊 QJ#u[hsMFp  
appraisal 估价；评估 L19MP  
appreciable growth 可观增长 .]j#y9>&w%  
appreciable impact 显着影响
ik2- OM  
appreciable increase 可观增长 )X~Pr?52?  
appreciation 增值；升值 }dX/Y/  
appreciation against other currencies 相对其他货币升值 >*`>0Q4y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _Z+jQFKJ\8  
appreciation tax 增值税 g\o{}Q%X  
appropriation 拨款；拨用；拨付 ls"b#eFC#  
appropriation account 拨款帐目 S5~`T7Ra  
Appropriation Bill 拨款法案 s(AJkO'`  
appropriation-in-aid system 补助拨款办法 .!JMPf"QEI  
approved assets 核准资产 psIkG0 &  
approved basket stock 认可一篮子证券 ^]$
$)(jw  
approved budget 核准预算  -F"d0a,  
approved charitable donation 认可慈善捐款 Ap]4QqU  
approved charitable institution 认可慈善机构 *o02!EYge  
approved currency 核准货币；认可货币 PwW^y#96  
approved estimates 核准预算 J>=1dCK  
approved estimates of expenditure 核准开支预算 \|2tTvW,0  
approved overseas insurer 核准海外保险人 .pZo(*  
approved overseas trust company 核准海外信托公司 ~`t%M?l  
approved pooled investment fund 核准汇集投资基金 5v|H<wPp  
approved provident fund scheme 认可公积金计划 3 sZ,|,ueD  
approved provision 核准拨款 ]3L@$`ys  
approved redeemable share 核准可赎回股份 h?0F-6z  
approved regional stock 认可地区性证券 !2}rtDE  
approved retirement scheme 认可退休金计划 uR#'lb`3  
approved subordinated loan 核准附属贷款 /M3y)K`^  
arbitrage 套戥；套汇；套利 NW{y%Z  
arbitrageur 套戥者；套汇者 Z)m
X,=p  
arbitrary amount 临时款项 lPY@{1W  
arrangement 措施；安排；协定 QXdaMc+Ck  
arrears 欠款 hPan  
arrears of pay 欠付薪酬 i?F[||O"$  
arrears of revenue 逾期未收税款；逾期未收的帐项 !|B3i_n  
articles of association 组织章程；组织细则；组织章程细则 :T_'
n,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8+"10q-  
ascertainment of profit 确定利润 3->,So0Y  
"Asia Clear" “亚洲结算系统”