[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 Ig`q[o  
allotment notice 股份配售通知；配股通知 M?eP1v:<+G  
allotment of shares 股份分配 112WryS  
allowable 可获宽免；免税的 rM
DvnF  
allowable business loss 可扣除的营业亏损 PN l/}'  
allowable expenses 可扣税的支出 WMf / S"=  
allowance 免税额；津贴；备抵；准备金 S} m=|3%y  
allowance for debts 债项的免税额 tb+gCs'D  
allowance for depreciation by wear and tear 耗损折旧免税额 J[ Gpd  
allowance for funeral expenses 殡殓费的免税额 Fvl\.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )=[\YfK  
allowance for repairs and outgoings 修葺及支出方面的免税额 S{+t>en  
allowance to debtor 给债务人的津贴 iWf+wC|  
alteration of capital 资本更改 _-_iw&F  
alternate trustee 候补受托人 cmG27\cRO  
amalgamation 合并 \34vE@V*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BV~J*e  
ambit of charges 征税范围；收费范围 !E 5FU *s  
amended valuation 经修订的估值 AOR?2u  
American Commodities Exchange 美国商品交易所 =6[.||9  
American Express Bank Limited 美国运通银行 2X@9o4_4q  
American Stock Exchange 美国证券交易所 6VGY4j}:(  
amortization 摊销 cAW}a  
amount due from banks 存放银行同业的款项 .5 .(S^u  
amount due from banks abroad 存放海外银行同业的款项 1&=)Bxg4  
amount due from holding companies 控股公司欠款 oRWje#4O  
amount due from local banks 存放本港银行同业的款项 j 2ag b  
amount due to banks 银行同业的存款 _nMd  
amount due to banks abroad 海外银行同业的存款 e"S?qpJK  
amount due to holding companies 控股公司存款 w.?4}'DK  
amount due to local banks 本港银行同业的存款 } {1IB  
amount due to outport banks 外埠银行同业的存款 PEf yHf7`  
amount for note issue 发行纸币的款额 p3=Py7iz  
amount of bond 担保契据的款额 1Toiq b/  
amount of consideration 代价款额 0~qc,-)3  
amount of contribution 供款数额 S0^a)#D &  
amount of indebtedness 负债款额 R.^]{5  
amount of principal of the loan 贷款本金额 ^1S{::  
amount of rates chargeable 应征差饷数额 &>JP.//spi  
amount of share capital 股本额 WywS1viD  
amount of sums assured 承保款额 6m:$mhA5  
amount of variation 变动幅度 DhyR
 
amount of vote 拨款数额 b)d;eS  
amount payable 应付款额 fN&\8SPE  
amount receivable 应收款额 \?xM%(:<Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z yGoOk  
analysis 分析 ^9
Pr`\   
ancillary risk 附属风险 ^K?-+  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ul}RT xJ
 
annual accounting date 年结日期 #r'MfTr  
annual allowance 每年免税额；年积金；年度津贴；年津 YRu@;
`  
annual balance 年度余额 h9)S&Sk{s  
annual disposable income 每年可动用收入 &: Q'X  
annual estimates 周年预算 vjS`;^9  
annual fee 年费 XGl2rX&  
annual general meeting 周年大会 (P|[<Sd  
annual growth rate 年增率；每年增长率 ?})A-$f ~  
annual long-term supplement 长期个案每年补助金 iOk;o=  
annual pensionable emolument 可供计算退休金的年薪 )5}<@Ql  
annual report 年报 T*x2+(r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aK_5@8+ZD  
annual return 周年报表；周年申报表；每年报税表格 YYe G9yR  
Annual Return Rules 《周年报表规则》 m/=nz.  
annual review of consumer prices 每年消费物价回顾 TjUwe@&Rw  
annual roll-forward basis 逐年延展方式 h&>3;Lj  
annual salary 年薪 ;,f\Wf"BW  
annual statement 年度报表；年度决算表 C"I jr=w  
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 sW]_Ky.]  
annuitant 年金受益人 l 
f>/  
annuity 年金 %O\@rws  
annuity contract 年金合约 'ITq\1z  
annuity on human life 人寿年金 $
mQ0w~:@  
antecedent debt 先前的债项 =]7o+L4  
ante-dated cheque 倒填日期支票 Q~N,QMr)k&  
anticipated expenditure 预期开支 jWrU'X  
anticipated net profit 预期纯利 |:eTo<  
anticipated revenue 预期收入 WNyW1?"  
anti-inflation measure 反通货膨胀措施 \,#$,dUXD  
anti-inflationary stance 反通货膨胀立场 1/}H 0\9'  
apparent deficit 表面赤字 6w^P{%ul  
apparent financial solvency 表面偿债能力 MAek856  
apparent partner 表面合伙人 y!FO  
application for personal assessment 个人入息课税申请书 J,Sa7jv[  
application of fund 资金应用 QG5WsuT  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 N r 4}x7  
appointed actuary 委任精算师 l2 .S^S  
appointed auditor 委任核数师；委任审计师 n5}]C{s'  
appointed trustee 委任的受托人 oZBD.s  
appointer 委任人 !xsfhLZK  
apportioned pro rata 按比例分摊 f$lb
.fy5  
apportionment 分配；分摊 p'jc=bL E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cN,*QN  
apportionment formula 分摊方程式 ^DYS~I%s  
apportionment of estate duty 遗产税的分摊 sYKx3[V/  
appraisal 估价；评估
~
i.*fL_Y  
appreciable growth 可观增长 ]+D@E2E
 
appreciable impact 显着影响 tV)CDA&Z  
appreciable increase 可观增长 I6.rN\%b  
appreciation 增值；升值 8['R D`O  
appreciation against other currencies 相对其他货币升值 As,`($=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y1PR?c Q  
appreciation tax 增值税 v=llg ^  
appropriation 拨款；拨用；拨付 j9 nw,x
$  
appropriation account 拨款帐目 YSD G!  
Appropriation Bill 拨款法案 '09|Y#F  
appropriation-in-aid system 补助拨款办法 6 U.Jaai:  
approved assets 核准资产 &n<YmW?"  
approved basket stock 认可一篮子证券 FV^jCseZ  
approved budget 核准预算 VF?H0}YSHb  
approved charitable donation 认可慈善捐款 8V:;HY#  
approved charitable institution 认可慈善机构 a'VQegP(f\  
approved currency 核准货币；认可货币 DDrR9}k  
approved estimates 核准预算 CS[]T9|_  
approved estimates of expenditure 核准开支预算 J^7m?mA  
approved overseas insurer 核准海外保险人 #h;  
approved overseas trust company 核准海外信托公司 2`=jKt  
approved pooled investment fund 核准汇集投资基金 io#}z4"'qY  
approved provident fund scheme 认可公积金计划 x9l7|G/$  
approved provision 核准拨款 i2<z"v63  
approved redeemable share 核准可赎回股份 u BEwYQB  
approved regional stock 认可地区性证券 *6}M.`.-  
approved retirement scheme 认可退休金计划 lod+]*MD  
approved subordinated loan 核准附属贷款 `O\>vn  
arbitrage 套戥；套汇；套利 5H3o?x
 
arbitrageur 套戥者；套汇者 -`L`kL<  
arbitrary amount 临时款项 Ks.b).fH  
arrangement 措施；安排；协定 Y|tHU'x  
arrears 欠款 A]BeI  
arrears of pay 欠付薪酬 J QQyl:=  
arrears of revenue 逾期未收税款；逾期未收的帐项 !#0)`4O  
articles of association 组织章程；组织细则；组织章程细则 :;%Jm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0z=KnQx"4  
ascertainment of profit 确定利润 L( 6b2{"  
"Asia Clear" “亚洲结算系统”