[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 -$\y_?}  
allotment notice 股份配售通知；配股通知 yER(6V'\iQ  
allotment of shares 股份分配 iG$!6;w<  
allowable 可获宽免；免税的 A]*}HZ,  
allowable business loss 可扣除的营业亏损 />C^WQI^  
allowable expenses 可扣税的支出 2'l'8  
allowance 免税额；津贴；备抵；准备金 ~"gA,e-)  
allowance for debts 债项的免税额 1pVS&0W  
allowance for depreciation by wear and tear 耗损折旧免税额 `Uq#W+r,  
allowance for funeral expenses 殡殓费的免税额 #{0HYg?(f  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n>z9K')  
allowance for repairs and outgoings 修葺及支出方面的免税额 Nd4f^Y  
allowance to debtor 给债务人的津贴 ^+ml5m  
alteration of capital 资本更改 \eTwXe]Pv  
alternate trustee 候补受托人 j\yjc/m  
amalgamation 合并 39c2pV[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '(6z. toQ  
ambit of charges 征税范围；收费范围 XE
 RUo  
amended valuation 经修订的估值 /|w6:;$;mn  
American Commodities Exchange 美国商品交易所 oE@a'*.\  
American Express Bank Limited 美国运通银行 3l]lwV  
American Stock Exchange 美国证券交易所 PJ')R:e,  
amortization 摊销 kb%;=t2  
amount due from banks 存放银行同业的款项 q$L%36u~/  
amount due from banks abroad 存放海外银行同业的款项 7jrt7[{
 
amount due from holding companies 控股公司欠款 `
b&%Hm  
amount due from local banks 存放本港银行同业的款项 3=#<X-);  
amount due to banks 银行同业的存款 rCEyQ)R_}  
amount due to banks abroad 海外银行同业的存款 2F;y;l%  
amount due to holding companies 控股公司存款 %jJ G>T  
amount due to local banks 本港银行同业的存款 gE'sOT9v  
amount due to outport banks 外埠银行同业的存款 8bGd} (  
amount for note issue 发行纸币的款额 2g `o  
amount of bond 担保契据的款额 !"e5h`/ADM  
amount of consideration 代价款额 d2FswF$C  
amount of contribution 供款数额 - nm"of\o  
amount of indebtedness 负债款额 _`$qBw.Nx  
amount of principal of the loan 贷款本金额 Z9E\,Ly  
amount of rates chargeable 应征差饷数额 E,Z$pKL?  
amount of share capital 股本额 @3i\%R)n;  
amount of sums assured 承保款额 e)IzQ7Zex  
amount of variation 变动幅度 _oL?*ks  
amount of vote 拨款数额 j a[Et/r  
amount payable 应付款额 E)&I@m  
amount receivable 应收款额 (y'hyJo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Cl.x'v  
analysis 分析 ^
S<Y>Nm]  
ancillary risk 附属风险 Y>z>11yEB0  
annual account 周年帐目；周年帐目报表；年度决算；年结 ZmqKQO  
annual accounting date 年结日期 wVXS%4|v  
annual allowance 每年免税额；年积金；年度津贴；年津 &A/]pi-\  
annual balance 年度余额 <\y@*fg+  
annual disposable income 每年可动用收入 y
qs4[C  
annual estimates 周年预算 u]wZQl#-  
annual fee 年费 H H)!_(SA  
annual general meeting 周年大会 OF>mF~  
annual growth rate 年增率；每年增长率 ?PxP% $hS  
annual long-term supplement 长期个案每年补助金 .~db4d]  
annual pensionable emolument 可供计算退休金的年薪 o#)C^xlQ  
annual report 年报 j3oV+zZ49  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OdbEq?3S/?  
annual return 周年报表；周年申报表；每年报税表格 '6`3(TK.a  
Annual Return Rules 《周年报表规则》 .<?GS{6 N  
annual review of consumer prices 每年消费物价回顾 ? V1*cVD6i  
annual roll-forward basis 逐年延展方式 T~?Ff|qFC  
annual salary 年薪 S>+|OCl";  
annual statement 年度报表；年度决算表 OKZV{Gja  
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 o 11jca|  
annuitant 年金受益人 1nM  #kJ"  
annuity 年金 Z#jZRNU%ox  
annuity contract 年金合约 G>_*djUf  
annuity on human life 人寿年金 ^6
x %*/l|  
antecedent debt 先前的债项 PQt")[
 
ante-dated cheque 倒填日期支票 w(Ovr`o?9t  
anticipated expenditure 预期开支 "!P3R1;%  
anticipated net profit 预期纯利 ;O5zUl-`  
anticipated revenue 预期收入 S72+d%$  
anti-inflation measure 反通货膨胀措施 Y Uc+0  
anti-inflationary stance 反通货膨胀立场 `7Q<'oK  
apparent deficit 表面赤字 M^Yh|%M  
apparent financial solvency 表面偿债能力 ssA`I<p#  
apparent partner 表面合伙人 9=M$AB  
application for personal assessment 个人入息课税申请书 @
s&71a  
application of fund 资金应用 ~At7 +F[  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 {W`%g^Z|H  
appointed actuary 委任精算师 SR hiQ  
appointed auditor 委任核数师；委任审计师 /62!cp/F/D  
appointed trustee 委任的受托人 Gu,wF(x7A  
appointer 委任人 5I;&mW`1,`  
apportioned pro rata 按比例分摊 #MkTkm&r  
apportionment 分配；分摊 #zy:a%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VCfl`Aq'l  
apportionment formula 分摊方程式 F<1fX7c  
apportionment of estate duty 遗产税的分摊 nAato\mM  
appraisal 估价；评估 <}Vrl`?h  
appreciable growth 可观增长 octL"t8w  
appreciable impact 显着影响 A2FYBM`Q&D  
appreciable increase 可观增长 sdrfsrNvB-  
appreciation 增值；升值 ' BxX0  
appreciation against other currencies 相对其他货币升值 ]q[D>6_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zk+9'r`-D  
appreciation tax 增值税 -ad{tJV|  
appropriation 拨款；拨用；拨付 ;1=1:S8  
appropriation account 拨款帐目 X JB)rP  
Appropriation Bill 拨款法案 dQX6(Jj  
appropriation-in-aid system 补助拨款办法 QL/(72K  
approved assets 核准资产 bWS&Yk(  
approved basket stock 认可一篮子证券 J{<X7uB  
approved budget 核准预算 Vt~{
Gu-Y  
approved charitable donation 认可慈善捐款 7 z,C}-q  
approved charitable institution 认可慈善机构 Oszj$C(jF  
approved currency 核准货币；认可货币 B mb0cFQ  
approved estimates 核准预算 Zl!kJ:0  
approved estimates of expenditure 核准开支预算 'oVx#w^mf  
approved overseas insurer 核准海外保险人 A\DC
W  
approved overseas trust company 核准海外信托公司 VGN5<?PrN  
approved pooled investment fund 核准汇集投资基金 Ee#q9Cx^J  
approved provident fund scheme 认可公积金计划 H41?/U,{  
approved provision 核准拨款 Z\rwO>3  
approved redeemable share 核准可赎回股份 Vp\, CuQ  
approved regional stock 认可地区性证券 `(;m?<%  
approved retirement scheme 认可退休金计划 gVuFHHeUz  
approved subordinated loan 核准附属贷款 MjRHA^b  
arbitrage 套戥；套汇；套利  /maJtX'  
arbitrageur 套戥者；套汇者 W@IQ^ }E  
arbitrary amount 临时款项 R29~~IOqO  
arrangement 措施；安排；协定 Nx;~@  
arrears 欠款 Ix}sK"}[n  
arrears of pay 欠付薪酬 `}\ "Aw c  
arrears of revenue 逾期未收税款；逾期未收的帐项 4_lrg|X1  
articles of association 组织章程；组织细则；组织章程细则 wHLLu~m\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u#~RkY7s  
ascertainment of profit 确定利润 |e&\<LwsP  
"Asia Clear" “亚洲结算系统”