[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 {7oPDP  
allotment notice 股份配售通知；配股通知 (FGy"o%TP'  
allotment of shares 股份分配 E71H=C 4  
allowable 可获宽免；免税的 k1g-%DB  
allowable business loss 可扣除的营业亏损 Kp7)my  
allowable expenses 可扣税的支出 6:}n}q,V  
allowance 免税额；津贴；备抵；准备金 !.#g  
allowance for debts 债项的免税额 JT<JS6vw#  
allowance for depreciation by wear and tear 耗损折旧免税额 8*?H
~q~  
allowance for funeral expenses 殡殓费的免税额 dEMv9"`*!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /YPG_,lRA  
allowance for repairs and outgoings 修葺及支出方面的免税额 /#{~aCOi)  
allowance to debtor 给债务人的津贴 :/SGB3gb1t  
alteration of capital 资本更改 *B@#A4f"  
alternate trustee 候补受托人 d,i4WKp  
amalgamation 合并 n4{?Odrf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wpN [0^M-0  
ambit of charges 征税范围；收费范围 _-{=Z=?6}  
amended valuation 经修订的估值 z"z$.c  
American Commodities Exchange 美国商品交易所 -0 ;{  
American Express Bank Limited 美国运通银行 Q: -&
  
American Stock Exchange 美国证券交易所 p"6[S  
amortization 摊销 Cz5U  
amount due from banks 存放银行同业的款项 .1^Kk3  
amount due from banks abroad 存放海外银行同业的款项 R86i2',  
amount due from holding companies 控股公司欠款 v0&DD&mp  
amount due from local banks 存放本港银行同业的款项 K~-V([tWg  
amount due to banks 银行同业的存款 YVF@v-v-,  
amount due to banks abroad 海外银行同业的存款 Z;+;_Cw  
amount due to holding companies 控股公司存款 0wqw5KC  
amount due to local banks 本港银行同业的存款 s+ *LVfau  
amount due to outport banks 外埠银行同业的存款 = C(BZ+-^  
amount for note issue 发行纸币的款额 KU/QEeqbrp  
amount of bond 担保契据的款额 %sZ3 Gpi  
amount of consideration 代价款额 u#u/uS"  
amount of contribution 供款数额 H9BqE+  
amount of indebtedness 负债款额 $u,A/7\s  
amount of principal of the loan 贷款本金额 qD"~5vtLqQ  
amount of rates chargeable 应征差饷数额 KDP&I J  
amount of share capital 股本额 beYGP  
amount of sums assured 承保款额 #NMQN*J>D  
amount of variation 变动幅度 32j#kJW  
amount of vote 拨款数额 I WT|dA >  
amount payable 应付款额 k'F*uS  
amount receivable 应收款额 w0=/V[fs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fCs{%-6cP  
analysis 分析 ia.+<, $`S  
ancillary risk 附属风险  0RCp  
annual account 周年帐目；周年帐目报表；年度决算；年结 GM^H )8U  
annual accounting date 年结日期 tycVcr\(  
annual allowance 每年免税额；年积金；年度津贴；年津 }(na)B{m  
annual balance 年度余额 {
=!BzNMj  
annual disposable income 每年可动用收入 (yEU9R$I"  
annual estimates 周年预算 .}!.: |  
annual fee 年费 O]="ggq&  
annual general meeting 周年大会 3S>rc0]6  
annual growth rate 年增率；每年增长率 Om7 '_}  
annual long-term supplement 长期个案每年补助金 bFA lC  
annual pensionable emolument 可供计算退休金的年薪 eA(FWO  
annual report 年报 a|d
gK+[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~S :8M<aB  
annual return 周年报表；周年申报表；每年报税表格 NN:zQ_RT  
Annual Return Rules 《周年报表规则》 ;u';$0  
annual review of consumer prices 每年消费物价回顾 %[L/JJbP&Z  
annual roll-forward basis 逐年延展方式 +-V4:@  
annual salary 年薪 "K|':3 n|  
annual statement 年度报表；年度决算表 4/SltWU  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]E.FBGT  
annuitant 年金受益人 X,8Zn06
M  
annuity 年金 97>|eDc Y  
annuity contract 年金合约 F5UHkv"K&O  
annuity on human life 人寿年金 JNvgUb'U  
antecedent debt 先前的债项 vON7~KA  
ante-dated cheque 倒填日期支票 Z]Z&PbP  
anticipated expenditure 预期开支 La7}zXx  
anticipated net profit 预期纯利 &d!ASa  
anticipated revenue 预期收入 =@ P(cFJ/  
anti-inflation measure 反通货膨胀措施 "6%qi qt  
anti-inflationary stance 反通货膨胀立场 t08[3Q&  
apparent deficit 表面赤字 m+pK,D~{"  
apparent financial solvency 表面偿债能力 {pRa%D F  
apparent partner 表面合伙人 [>Zg6q |  
application for personal assessment 个人入息课税申请书 ^}z:FI   
application of fund 资金应用 `X=[ m>  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 S@,x^/vT  
appointed actuary 委任精算师 PUd/|Rc/}  
appointed auditor 委任核数师；委任审计师 O15~\8#'  
appointed trustee 委任的受托人 S =sL:FC  
appointer 委任人 0*uJS`se6Z  
apportioned pro rata 按比例分摊 0J5$ Yw1'F  
apportionment 分配；分摊 sv\=/F@n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QNcl   
apportionment formula 分摊方程式 ${t$:0R,h  
apportionment of estate duty 遗产税的分摊 et
b#/L  
appraisal 估价；评估 q}"HxMJ  
appreciable growth 可观增长 BSEP*#s  
appreciable impact 显着影响 Sc]h^B^7  
appreciable increase 可观增长 sY}0PB  
appreciation 增值；升值 gp{Z]{io  
appreciation against other currencies 相对其他货币升值 ]7|qhAh<L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +sd':v
E  
appreciation tax 增值税 Pn}oSCo  
appropriation 拨款；拨用；拨付 q6 4bP4K  
appropriation account 拨款帐目 PB{5C*Y7^k  
Appropriation Bill 拨款法案 AX{yfL  
appropriation-in-aid system 补助拨款办法 K}LF ${bS  
approved assets 核准资产 /'>ck2drjk  
approved basket stock 认可一篮子证券 Fow{-cs_p  
approved budget 核准预算 'EU|w,GL}  
approved charitable donation 认可慈善捐款 bde6 ;=oM  
approved charitable institution 认可慈善机构 g*%o%Lv  
approved currency 核准货币；认可货币 vb\R~%@T,  
approved estimates 核准预算 +ldgT"  
approved estimates of expenditure 核准开支预算 D rouEm  
approved overseas insurer 核准海外保险人 R"71)ob4  
approved overseas trust company 核准海外信托公司 v)!^%D  
approved pooled investment fund 核准汇集投资基金 p1\EC#Q  
approved provident fund scheme 认可公积金计划 1lv.@-  
approved provision 核准拨款 ':T"nORC  
approved redeemable share 核准可赎回股份 hl+ T  
approved regional stock 认可地区性证券 &!8u4*K5j  
approved retirement scheme 认可退休金计划 {1vlz>82  
approved subordinated loan 核准附属贷款 pA5X<)~   
arbitrage 套戥；套汇；套利 t(- 5l  
arbitrageur 套戥者；套汇者 X5P1wxk'  
arbitrary amount 临时款项 S'q4va"  
arrangement 措施；安排；协定 xC$CRzAe5p  
arrears 欠款 {/qq*0wa  
arrears of pay 欠付薪酬 wOl]N2<  
arrears of revenue 逾期未收税款；逾期未收的帐项 ur/:aI  
articles of association 组织章程；组织细则；组织章程细则 YYd!/@|N5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /}-LaiS  
ascertainment of profit 确定利润 'n!Sco)C  
"Asia Clear" “亚洲结算系统”