[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 %<+Ku11  
allotment notice 股份配售通知；配股通知 SnX)&>B  
allotment of shares 股份分配 Hi2JG{i  
allowable 可获宽免；免税的 _s<BXj  
allowable business loss 可扣除的营业亏损 mz x$
(u  
allowable expenses 可扣税的支出
pm9sI4S  
allowance 免税额；津贴；备抵；准备金 zrA3bWs  
allowance for debts 债项的免税额 b7+(g[O  
allowance for depreciation by wear and tear 耗损折旧免税额 OZz/ip-!lc  
allowance for funeral expenses 殡殓费的免税额 GB Vqc!
d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %jx<<hW  
allowance for repairs and outgoings 修葺及支出方面的免税额 |F\fdB}?S:  
allowance to debtor 给债务人的津贴 YHY*dk*|C  
alteration of capital 资本更改 nxEC6Vh'  
alternate trustee 候补受托人 DD  
amalgamation 合并 00SS<iX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Pxkh;:agD  
ambit of charges 征税范围；收费范围 L)<~0GcP  
amended valuation 经修订的估值 W@zxGH$z>  
American Commodities Exchange 美国商品交易所  `wIWK7i  
American Express Bank Limited 美国运通银行 sSk qU  
American Stock Exchange 美国证券交易所 eC<?g  
amortization 摊销  0,&] 2YJ  
amount due from banks 存放银行同业的款项 E:B<_  
amount due from banks abroad 存放海外银行同业的款项 Rxr?T-  
amount due from holding companies 控股公司欠款 (i\{hq/  
amount due from local banks 存放本港银行同业的款项  jrS$!cEo  
amount due to banks 银行同业的存款 =b"{*Heuw  
amount due to banks abroad 海外银行同业的存款 GbQg(%2F  
amount due to holding companies 控股公司存款 JbitRV@a  
amount due to local banks 本港银行同业的存款 f8UJ3vB  
amount due to outport banks 外埠银行同业的存款 u^i3@JuX  
amount for note issue 发行纸币的款额 '"c`[L7Wn  
amount of bond 担保契据的款额 Hj1?c,mo4  
amount of consideration 代价款额 "1 >w\21  
amount of contribution 供款数额 ttB>PTg#  
amount of indebtedness 负债款额 MLiaCG;  
amount of principal of the loan 贷款本金额 ;gAL_/_  
amount of rates chargeable 应征差饷数额 WAtv4  
amount of share capital 股本额 r? }|W2^%  
amount of sums assured 承保款额 Gr}NgyT<!D  
amount of variation 变动幅度 K:VZ#U(_  
amount of vote 拨款数额 A@Zqh<,Ud  
amount payable 应付款额 ']sjW'~  
amount receivable 应收款额 I(k(p\l%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;;C2t&(  
analysis 分析 p/l">d]+  
ancillary risk 附属风险 P;K3T![  
annual account 周年帐目；周年帐目报表；年度决算；年结 UxF9Ko( ]d  
annual accounting date 年结日期 1`s^r+11:  
annual allowance 每年免税额；年积金；年度津贴；年津 j B1ZF#  
annual balance 年度余额 ZP@NV|B  
annual disposable income 每年可动用收入 II=!E  
annual estimates 周年预算 E{^W-  
annual fee 年费 0DnOO0Nc  
annual general meeting 周年大会 ~>_UTI  
annual growth rate 年增率；每年增长率 3 _!MVT  
annual long-term supplement 长期个案每年补助金 %h,&ND  
annual pensionable emolument 可供计算退休金的年薪 C CLc,r>)  
annual report 年报 +T4}wm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZCBF&.!  
annual return 周年报表；周年申报表；每年报税表格 KW ZEi?  
Annual Return Rules 《周年报表规则》 3xdJ<Lrq  
annual review of consumer prices 每年消费物价回顾 YRv96|c,  
annual roll-forward basis 逐年延展方式 5G`fVsb  
annual salary 年薪 `PI*\t0  
annual statement 年度报表；年度决算表 ly_8p63-  
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 i{:iRUC#  
annuitant 年金受益人 Jf#-OlEQ  
annuity 年金 DSq?|H  
annuity contract 年金合约 mH\2XG8nV  
annuity on human life 人寿年金 x&
+&)d  
antecedent debt 先前的债项 \L}7.fkb8  
ante-dated cheque 倒填日期支票 -0]%#(E%`h  
anticipated expenditure 预期开支 oIj-Y`92!  
anticipated net profit 预期纯利 L(k`1E  
anticipated revenue 预期收入 \MdieO*  
anti-inflation measure 反通货膨胀措施 jY=M{?
h''  
anti-inflationary stance 反通货膨胀立场 '{.8tT?tJ  
apparent deficit 表面赤字 (J%>{?"ij  
apparent financial solvency 表面偿债能力 ?<\2 }1  
apparent partner 表面合伙人 ,!PV0(F(  
application for personal assessment 个人入息课税申请书 m6}_kzFz  
application of fund 资金应用 i\DU<lD5VN  
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 Lp4F1H2t-  
appointed actuary 委任精算师 gNDMJ^`  
appointed auditor 委任核数师；委任审计师 qzO5p= }  
appointed trustee 委任的受托人 ;i/? fw[h  
appointer 委任人 Mc(|+S@w'  
apportioned pro rata 按比例分摊 "3a}~J<g  
apportionment 分配；分摊 )iK:BL*Nw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .yD 6$!6  
apportionment formula 分摊方程式 M"qS#*{  
apportionment of estate duty 遗产税的分摊 _2}~Vqb+  
appraisal 估价；评估 }s6Veosl  
appreciable growth 可观增长 }*C  
appreciable impact 显着影响 Zw'050~-  
appreciable increase 可观增长 
ma<uXq  
appreciation 增值；升值 ;KEie@Ry  
appreciation against other currencies 相对其他货币升值 F?cw IE\J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I36%oA  
appreciation tax 增值税 -XK;B--c  
appropriation 拨款；拨用；拨付 7xux%:BN  
appropriation account 拨款帐目 ?Pf#~U_  
Appropriation Bill 拨款法案 ty4R2LnC  
appropriation-in-aid system 补助拨款办法 TiG?r$6v%  
approved assets 核准资产 0_Elxc  
approved basket stock 认可一篮子证券 Xh3b=i|K  
approved budget 核准预算 :qj;f];|  
approved charitable donation 认可慈善捐款 @0NWc c+  
approved charitable institution 认可慈善机构 0*oavY*  
approved currency 核准货币；认可货币 pjoyMHWK  
approved estimates 核准预算 2m*/$GZ  
approved estimates of expenditure 核准开支预算 )^"V}z t  
approved overseas insurer 核准海外保险人 Aho*E9VW  
approved overseas trust company 核准海外信托公司 +9pock  
approved pooled investment fund 核准汇集投资基金 @,c`#,F/  
approved provident fund scheme 认可公积金计划 19
pFNg'kA  
approved provision 核准拨款 $;~YgOVZ5  
approved redeemable share 核准可赎回股份 kUT^o  
approved regional stock 认可地区性证券 G]EI!-y  
approved retirement scheme 认可退休金计划 @$; 8k }  
approved subordinated loan 核准附属贷款 6X?:mn'%QF  
arbitrage 套戥；套汇；套利 >Bdh`Ot-!  
arbitrageur 套戥者；套汇者 ~ISY( &  
arbitrary amount 临时款项  oR,zr  
arrangement 措施；安排；协定 @3=q9ftm  
arrears 欠款 _g( aO70Zu  
arrears of pay 欠付薪酬 .jC5 y&  
arrears of revenue 逾期未收税款；逾期未收的帐项 1w7XM0SHcn  
articles of association 组织章程；组织细则；组织章程细则 Oo FMOlb.Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \7#w@3*  
ascertainment of profit 确定利润 W,H=K##6<  
"Asia Clear" “亚洲结算系统”