[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 t_+Xt$Q7C  
allotment notice 股份配售通知；配股通知 DHnO ,"  
allotment of shares 股份分配 4/Mi-ls_  
allowable 可获宽免；免税的 1KI,/H"SY  
allowable business loss 可扣除的营业亏损 Dp8`O4YC  
allowable expenses 可扣税的支出 Y30T>5  
allowance 免税额；津贴；备抵；准备金 @[=K`n:n_  
allowance for debts 债项的免税额 T'K6Q cu  
allowance for depreciation by wear and tear 耗损折旧免税额 )tD[Ffvr  
allowance for funeral expenses 殡殓费的免税额 q!OB?0
3n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 XMLJX~  
allowance for repairs and outgoings 修葺及支出方面的免税额 K:cZq3F  
allowance to debtor 给债务人的津贴 y$Y*%D^w  
alteration of capital 资本更改 Twi7g3}/jB  
alternate trustee 候补受托人 $Ith8p~  
amalgamation 合并 &yabxl_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ld9YbL:  
ambit of charges 征税范围；收费范围 A><q-`bw  
amended valuation 经修订的估值 '=V!Y$tn  
American Commodities Exchange 美国商品交易所 :g+5cs  
American Express Bank Limited 美国运通银行 c97?+Y^  
American Stock Exchange 美国证券交易所 CD"D^\z  
amortization 摊销 w y\0o  
amount due from banks 存放银行同业的款项 e r%D`VHe  
amount due from banks abroad 存放海外银行同业的款项 - Mubq  
amount due from holding companies 控股公司欠款 3
+uCTn0%  
amount due from local banks 存放本港银行同业的款项 wJr5[p*M  
amount due to banks 银行同业的存款 P\nz;}nv  
amount due to banks abroad 海外银行同业的存款 V9 J`LQ\0  
amount due to holding companies 控股公司存款 gx55.}  
amount due to local banks 本港银行同业的存款 ^DQp9$la  
amount due to outport banks 外埠银行同业的存款 :ot^bAyt|  
amount for note issue 发行纸币的款额 K!cLEG!G  
amount of bond 担保契据的款额 ,SQ`, C _5  
amount of consideration 代价款额 ]E:K8E  
amount of contribution 供款数额 w{$X :Z  
amount of indebtedness 负债款额 o]jPG  
amount of principal of the loan 贷款本金额 ER'zjI>t@  
amount of rates chargeable 应征差饷数额 6]D%|R,Q#}  
amount of share capital 股本额 4[P ]+Z5b+  
amount of sums assured 承保款额 s-[v[w'E  
amount of variation 变动幅度 xk/osbKn  
amount of vote 拨款数额 c*~/`lG  
amount payable 应付款额 pFW^  
amount receivable 应收款额 (]}52%~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pOKs VS%fT  
analysis 分析 R?E< }\!  
ancillary risk 附属风险 kHhxR;ymA7  
annual account 周年帐目；周年帐目报表；年度决算；年结 [WXa]d5 Y  
annual accounting date 年结日期 5nA *'($j  
annual allowance 每年免税额；年积金；年度津贴；年津 e,cSB!7  
annual balance 年度余额 Hdxon@,+cd  
annual disposable income 每年可动用收入 ":meys6t#  
annual estimates 周年预算 Ui43&B  
annual fee 年费 [zw0'-h.  
annual general meeting 周年大会 U{[ g"_+~  
annual growth rate 年增率；每年增长率 f$|AU-|<  
annual long-term supplement 长期个案每年补助金 $E,,::oJ  
annual pensionable emolument 可供计算退休金的年薪 g7-*WN<  
annual report 年报 ">|G^@|:A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7+2DsZ^6MW  
annual return 周年报表；周年申报表；每年报税表格 8TH fFL  
Annual Return Rules 《周年报表规则》 X?gH(mn  
annual review of consumer prices 每年消费物价回顾 ->S# `"@$  
annual roll-forward basis 逐年延展方式 pcC/$5FQ  
annual salary 年薪 (l_/ HQ32  
annual statement 年度报表；年度决算表 =g3o@WD/G  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 vLT$oiN[c  
annuitant 年金受益人 |J^}BXW'^)  
annuity 年金 "IuHSjP  
annuity contract 年金合约 (M;jnQ0  
annuity on human life 人寿年金 ?"Ec#,~  
antecedent debt 先前的债项 98ot{+/LK  
ante-dated cheque 倒填日期支票 *Ud=x^JxO  
anticipated expenditure 预期开支 1{Kv  
anticipated net profit 预期纯利 tE(_Cg  
anticipated revenue 预期收入 3vC"Q!J&  
anti-inflation measure 反通货膨胀措施 {?YBJnG}x  
anti-inflationary stance 反通货膨胀立场 SsBiCc tn  
apparent deficit 表面赤字 vAt]N)R  
apparent financial solvency 表面偿债能力 [yn\O=%5  
apparent partner 表面合伙人 3[r9v!l  
application for personal assessment 个人入息课税申请书 /t|Lu@&:Xo  
application of fund 资金应用 *m6h(8(7Z  
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 .EB 'n{zxd  
appointed actuary 委任精算师 4m"6$  
appointed auditor 委任核数师；委任审计师 EFdo-.Ax  
appointed trustee 委任的受托人 kb~;s-$O`s  
appointer 委任人 ;
%a  
apportioned pro rata 按比例分摊 (CR]9 6n   
apportionment 分配；分摊 w,!IvDCAw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qk[ YF  
apportionment formula 分摊方程式 LM2S%._cj;  
apportionment of estate duty 遗产税的分摊 l#|wF$J  
appraisal 估价；评估 w^Atd|~gi  
appreciable growth 可观增长 C;\R 62'  
appreciable impact 显着影响 \u$[$R5  
appreciable increase 可观增长 ]rS:#LK  
appreciation 增值；升值 svRYdInBNu  
appreciation against other currencies 相对其他货币升值 YwU[kr-i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r~YxtBZH+  
appreciation tax 增值税 oXFo  
appropriation 拨款；拨用；拨付 SSn{,H8/j  
appropriation account 拨款帐目 KbGz3O'u  
Appropriation Bill 拨款法案 OVUJiBp  
appropriation-in-aid system 补助拨款办法 ;km ^ OO$  
approved assets 核准资产 h1Nd1h@-  
approved basket stock 认可一篮子证券 N!%[.3o\K  
approved budget 核准预算 Csf!I@}Z  
approved charitable donation 认可慈善捐款 pB:/oHV  
approved charitable institution 认可慈善机构 A/sM ?!p>_  
approved currency 核准货币；认可货币 V{C{y5  
approved estimates 核准预算 `DS7J\c$  
approved estimates of expenditure 核准开支预算 $nqVE{ksV  
approved overseas insurer 核准海外保险人 ni?5h5-  
approved overseas trust company 核准海外信托公司 ' '<3;  
approved pooled investment fund 核准汇集投资基金 `qm$2  
approved provident fund scheme 认可公积金计划 Y6RbRcJw  
approved provision 核准拨款 [79iC$8B|  
approved redeemable share 核准可赎回股份 ]XjL""EbC  
approved regional stock 认可地区性证券 8 -YC#&  
approved retirement scheme 认可退休金计划 trz&]v=:  
approved subordinated loan 核准附属贷款 x(7Q5Uk\  
arbitrage 套戥；套汇；套利 cD ?'lB-  
arbitrageur 套戥者；套汇者 qGdoRrp0Ov  
arbitrary amount 临时款项 3YD.Fjz$  
arrangement 措施；安排；协定 (>C$8)v  
arrears 欠款 #+8G`  
arrears of pay 欠付薪酬 wY=k$  
arrears of revenue 逾期未收税款；逾期未收的帐项 m[qW)N:w  
articles of association 组织章程；组织细则；组织章程细则 ;T :]?5W!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M \UB r4  
ascertainment of profit 确定利润 0y `r.)G  
"Asia Clear" “亚洲结算系统”