[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 @|hn@!YK  
allotment notice 股份配售通知；配股通知 .dvOUt I[  
allotment of shares 股份分配 [$bK% W{f  
allowable 可获宽免；免税的 |
[lmW%  
allowable business loss 可扣除的营业亏损 wm<`0}  
allowable expenses 可扣税的支出 ztRe\(9bL  
allowance 免税额；津贴；备抵；准备金 ]3/_?n-"`  
allowance for debts 债项的免税额 i;GF/pi  
allowance for depreciation by wear and tear 耗损折旧免税额 zZ11J0UI  
allowance for funeral expenses 殡殓费的免税额 /eI]!a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [G=+f6 a  
allowance for repairs and outgoings 修葺及支出方面的免税额 ; wpX  
allowance to debtor 给债务人的津贴 /`b(} m  
alteration of capital 资本更改 R3`h$`G  
alternate trustee 候补受托人 l)^sE)  
amalgamation 合并 HLYTt)f}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OlwORtWzZ  
ambit of charges 征税范围；收费范围 P nxxW?  
amended valuation 经修订的估值 QwaAGUA  
American Commodities Exchange 美国商品交易所 4*vV9*'!  
American Express Bank Limited 美国运通银行 *;noZ9{"+  
American Stock Exchange 美国证券交易所 erW[q  
amortization 摊销 GOII B  
amount due from banks 存放银行同业的款项 J_H=GHMp}  
amount due from banks abroad 存放海外银行同业的款项 `BA,_N|6  
amount due from holding companies 控股公司欠款 Q-qM"8I  
amount due from local banks 存放本港银行同业的款项 BnL[C:|  
amount due to banks 银行同业的存款 U fzA/  
amount due to banks abroad 海外银行同业的存款 :
qQpBr$  
amount due to holding companies 控股公司存款 W_sAk~uK/  
amount due to local banks 本港银行同业的存款 />EH]-|  
amount due to outport banks 外埠银行同业的存款 PI5a'k0F  
amount for note issue 发行纸币的款额 j18qY4Gw)  
amount of bond 担保契据的款额 ,8vqzI  
amount of consideration 代价款额 :{YOJD
tR  
amount of contribution 供款数额 a1 I
"Sh  
amount of indebtedness 负债款额 ~}g"Fe  
amount of principal of the loan 贷款本金额  >>n
t3q  
amount of rates chargeable 应征差饷数额 sr*3uI-)L  
amount of share capital 股本额 >kLUQ%zE@  
amount of sums assured 承保款额 o_K. +^$  
amount of variation 变动幅度 0bt"U=x4  
amount of vote 拨款数额 :*`5|'G}  
amount payable 应付款额 4.^1D';(  
amount receivable 应收款额 IQ`#M~:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +$b_,s  
analysis 分析 !RJuH;8  
ancillary risk 附属风险 G
h:hfHiG  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?<l,a!V'6  
annual accounting date 年结日期 )U~,q>H+ %  
annual allowance 每年免税额；年积金；年度津贴；年津 YjT7_|`(]  
annual balance 年度余额 Pl>S1  
annual disposable income 每年可动用收入 x2KIGG^  
annual estimates 周年预算  ;ZSJ-r  
annual fee 年费 (}|QSf:  
annual general meeting 周年大会 EzXGb  
annual growth rate 年增率；每年增长率 `h:$3a:5  
annual long-term supplement 长期个案每年补助金 20O\@}2q2M  
annual pensionable emolument 可供计算退休金的年薪 BM@:=>ypQ  
annual report 年报 &f:"p*=a\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +-VkRr#  
annual return 周年报表；周年申报表；每年报税表格 **%/Ke[  
Annual Return Rules 《周年报表规则》 6^Q Bol  
annual review of consumer prices 每年消费物价回顾 <yxEGjm  
annual roll-forward basis 逐年延展方式 *A>I)a<:  
annual salary 年薪 "K7{y4  
annual statement 年度报表；年度决算表 [KT'aGK$  
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:%_yGY  
annuitant 年金受益人 K)z!e;r  
annuity 年金 RO]Vn]qb  
annuity contract 年金合约 ?0{8fGM4  
annuity on human life 人寿年金 cr&sI=i  
antecedent debt 先前的债项 
ex-0@  
ante-dated cheque 倒填日期支票 [|XMR=\>  
anticipated expenditure 预期开支 mX2(SFpJar  
anticipated net profit 预期纯利 +~E;x1&'  
anticipated revenue 预期收入 <Ag`pZ<s  
anti-inflation measure 反通货膨胀措施 S:*.,zC  
anti-inflationary stance 反通货膨胀立场 zJ*|tw4  
apparent deficit 表面赤字 w =UFj  
apparent financial solvency 表面偿债能力 4FWb5b!A=  
apparent partner 表面合伙人 )YB@6TiD  
application for personal assessment 个人入息课税申请书 ?D6?W6@  
application of fund 资金应用 '`/Qr~]  
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 3kA
hvL  
appointed actuary 委任精算师 (4hCT*  
appointed auditor 委任核数师；委任审计师 !c;Z<@  
appointed trustee 委任的受托人 .5i\L OTd  
appointer 委任人 e~NEyS~3  
apportioned pro rata 按比例分摊 O,&nCxB]  
apportionment 分配；分摊 x8#bd{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xXCSaBS~  
apportionment formula 分摊方程式 l;N?*2zm[  
apportionment of estate duty 遗产税的分摊 aCq ) hR  
appraisal 估价；评估
wRa$b  
appreciable growth 可观增长 HI` q!LPv  
appreciable impact 显着影响 :{(` ;fJ  
appreciable increase 可观增长 )
r8yt}  
appreciation 增值；升值 *gq~~(jH  
appreciation against other currencies 相对其他货币升值 0 e}N{,&Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x*Lm{c5+  
appreciation tax 增值税 !`3q9RT3."  
appropriation 拨款；拨用；拨付 G,VTFM6  
appropriation account 拨款帐目 4\cJ}p}LZ{  
Appropriation Bill 拨款法案 0Y%u[i/  
appropriation-in-aid system 补助拨款办法 doIcO,Q  
approved assets 核准资产 P6n9yJ$,cb  
approved basket stock 认可一篮子证券 HF2w?:  
approved budget 核准预算 Au-_6d T  
approved charitable donation 认可慈善捐款 #6'x-Z_   
approved charitable institution 认可慈善机构 |;G9K`8  
approved currency 核准货币；认可货币 M<4tjVQ6  
approved estimates 核准预算 9`A}-YA!  
approved estimates of expenditure 核准开支预算 W?`%it5  
approved overseas insurer 核准海外保险人 Gu3# y"a>  
approved overseas trust company 核准海外信托公司 )_m#|U?Rex  
approved pooled investment fund 核准汇集投资基金 5uVSbo.  
approved provident fund scheme 认可公积金计划 r )EuH.
z  
approved provision 核准拨款 _ 'W en  
approved redeemable share 核准可赎回股份 #J=@} S)  
approved regional stock 认可地区性证券 F5hOKUjv  
approved retirement scheme 认可退休金计划 -<Wv7FNpD  
approved subordinated loan 核准附属贷款 0[f8Gb3  
arbitrage 套戥；套汇；套利 3gUGfedi  
arbitrageur 套戥者；套汇者 6X2~30pdE  
arbitrary amount 临时款项 )A@i2I  
arrangement 措施；安排；协定 U{8]TEv  
arrears 欠款 aSN"MTw.  
arrears of pay 欠付薪酬 Gkc.HFn(  
arrears of revenue 逾期未收税款；逾期未收的帐项 }i)^?@  
articles of association 组织章程；组织细则；组织章程细则 qu}&4_`%:V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i9QL}d  
ascertainment of profit 确定利润 g RX`61  
"Asia Clear" “亚洲结算系统”