[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 ZZ  Hjv  
allotment notice 股份配售通知；配股通知 OF03]2j7<|  
allotment of shares 股份分配 9!FU,4 X
 
allowable 可获宽免；免税的 drc-5{M  
allowable business loss 可扣除的营业亏损 (Gw*xsn1  
allowable expenses 可扣税的支出 ?|98Y"w  
allowance 免税额；津贴；备抵；准备金 7'
"qW"<  
allowance for debts 债项的免税额 K_~kL0=4  
allowance for depreciation by wear and tear 耗损折旧免税额 ?dbSm3  
allowance for funeral expenses 殡殓费的免税额 qS9<_if2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `hdff0  
allowance for repairs and outgoings 修葺及支出方面的免税额 g?Tev^D  
allowance to debtor 给债务人的津贴 Z,O*p,Gzn  
alteration of capital 资本更改 E*`PD<:)H  
alternate trustee 候补受托人 ^b$_I31D  
amalgamation 合并 c BZ,"kp-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o$eCd{HuX  
ambit of charges 征税范围；收费范围 Rk7F;2  
amended valuation 经修订的估值 U[02$gd0l  
American Commodities Exchange 美国商品交易所 c?e-2Dp(  
American Express Bank Limited 美国运通银行 qxDMDMN  
American Stock Exchange 美国证券交易所 ~\<$H'  
amortization 摊销 K4jHha  
amount due from banks 存放银行同业的款项 1Y*k"[?dW  
amount due from banks abroad 存放海外银行同业的款项 f;Oh"Yt  
amount due from holding companies 控股公司欠款 ;N?(R\*8  
amount due from local banks 存放本港银行同业的款项 WG3!M/4r H  
amount due to banks 银行同业的存款 LRts W(A/  
amount due to banks abroad 海外银行同业的存款 CgmAxcK  
amount due to holding companies 控股公司存款 ]XbMqHGS  
amount due to local banks 本港银行同业的存款 8toOdh  
amount due to outport banks 外埠银行同业的存款 ?&;_>0P  
amount for note issue 发行纸币的款额 c8YbBdk'  
amount of bond 担保契据的款额 sYBmL]Hr  
amount of consideration 代价款额 )WbWp4  
amount of contribution 供款数额 U 7.kYu  
amount of indebtedness 负债款额 '/NpmNY:L  
amount of principal of the loan 贷款本金额 *U,JQ  
amount of rates chargeable 应征差饷数额 ""jW'%wR  
amount of share capital 股本额 %jy$4qAf%  
amount of sums assured 承保款额 @B(oq1i@  
amount of variation 变动幅度 Bh'fkW3  
amount of vote 拨款数额 Y|Q(JX  
amount payable 应付款额 9D+k71"+  
amount receivable 应收款额 QMz=e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /0H}-i  
analysis 分析 !IdV
g$7  
ancillary risk 附属风险 On}1&!{1]  
annual account 周年帐目；周年帐目报表；年度决算；年结 D$K'Qk  
annual accounting date 年结日期 j!>P7 8  
annual allowance 每年免税额；年积金；年度津贴；年津 l;0([_>*j  
annual balance 年度余额 I2WP/  
annual disposable income 每年可动用收入 yy=hCjQ)  
annual estimates 周年预算 4h@,hY1#  
annual fee 年费 G9^`cTvv'8  
annual general meeting 周年大会 QF/_?Tm4  
annual growth rate 年增率；每年增长率 q+\<%$:u  
annual long-term supplement 长期个案每年补助金 P?/JyiO}  
annual pensionable emolument 可供计算退休金的年薪 = yZq]g6Q  
annual report 年报 IZj`*M%3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %r G4X  
annual return 周年报表；周年申报表；每年报税表格 8#yu.\N.xt  
Annual Return Rules 《周年报表规则》 [oVM9Q  
annual review of consumer prices 每年消费物价回顾 wK-VA$;:  
annual roll-forward basis 逐年延展方式 T,
/rC{  
annual salary 年薪 ]|tg`*l!>  
annual statement 年度报表；年度决算表 aE5-b ub c  
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 MGm*({%  
annuitant 年金受益人 Bk~C$'x4  
annuity 年金 /S]RP>cQ  
annuity contract 年金合约 MSQ^ovph  
annuity on human life 人寿年金 P-Y_$Nv0g  
antecedent debt 先前的债项 ,~naKd.ZY  
ante-dated cheque 倒填日期支票 _x<NGIz  
anticipated expenditure 预期开支 E+O{^C=  
anticipated net profit 预期纯利 'c7nh{F  
anticipated revenue 预期收入 hJ{u!:4  
anti-inflation measure 反通货膨胀措施 9y*] {IY  
anti-inflationary stance 反通货膨胀立场 Pl/ dUt_  
apparent deficit 表面赤字 " _2k3  
apparent financial solvency 表面偿债能力 C*b[J  
apparent partner 表面合伙人 EcB !bf  
application for personal assessment 个人入息课税申请书 tJ6@Ot  
application of fund 资金应用 1z8"Gk6  
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 &|Duc} t  
appointed actuary 委任精算师 Y 3ApW vS  
appointed auditor 委任核数师；委任审计师 3@I0j/1#k1  
appointed trustee 委任的受托人 pz /[${X  
appointer 委任人 a ~v$ bNu  
apportioned pro rata 按比例分摊 ~|}]  
apportionment 分配；分摊 %42a>piev  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :Ph>\aG  
apportionment formula 分摊方程式 2nkA%^tR  
apportionment of estate duty 遗产税的分摊 nv:Qd\UM  
appraisal 估价；评估 9Y,JYc#  
appreciable growth 可观增长 2xLtJR4L  
appreciable impact 显着影响 4]U=Y>\Sr  
appreciable increase 可观增长 d.vNiq,`  
appreciation 增值；升值 M(I%y 0  
appreciation against other currencies 相对其他货币升值 d^}p#7mB\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L?[m$l!T}  
appreciation tax 增值税 3 ,>M-F  
appropriation 拨款；拨用；拨付 OZxJDg  
appropriation account 拨款帐目 !vgY3S0?rq  
Appropriation Bill 拨款法案 DU%E883  
appropriation-in-aid system 补助拨款办法 py'vD3Q  
approved assets 核准资产 uslu-|b!%  
approved basket stock 认可一篮子证券 WVa%<  
approved budget 核准预算 !{jw!bB  
approved charitable donation 认可慈善捐款 TRm#H$  
approved charitable institution 认可慈善机构 f(|k0$EIu  
approved currency 核准货币；认可货币 -O *_+8f  
approved estimates 核准预算 $t;:"i>  
approved estimates of expenditure 核准开支预算  #%;Uh  
approved overseas insurer 核准海外保险人 U80=
f2  
approved overseas trust company 核准海外信托公司 ^ +P.f[  
approved pooled investment fund 核准汇集投资基金 d{7ZO#E  
approved provident fund scheme 认可公积金计划 xQ FY/Z  
approved provision 核准拨款 M~2Us{
`  
approved redeemable share 核准可赎回股份 S oeoUI]m  
approved regional stock 认可地区性证券 .2E/(VM  
approved retirement scheme 认可退休金计划 "'z}oS  
approved subordinated loan 核准附属贷款 F\DiT|?}  
arbitrage 套戥；套汇；套利 #"UO`
2~`l  
arbitrageur 套戥者；套汇者 D m0)%#  
arbitrary amount 临时款项 :|W=2(>  
arrangement 措施；安排；协定 GI]\  
arrears 欠款 WA(x]""  
arrears of pay 欠付薪酬 ni?k' \\  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?sk>Mzr  
articles of association 组织章程；组织细则；组织章程细则 XH?//.q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 H4y9\ -  
ascertainment of profit 确定利润 <,)R`90_X6  
"Asia Clear" “亚洲结算系统”