[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 M.s'~S7y  
allotment notice 股份配售通知；配股通知 _h#I}uJ~  
allotment of shares 股份分配 4P1}XYD-2  
allowable 可获宽免；免税的 I-g/)2  
allowable business loss 可扣除的营业亏损 sfr+W-7kx  
allowable expenses 可扣税的支出 8Vj'&UY  
allowance 免税额；津贴；备抵；准备金 p$|7T31 *  
allowance for debts 债项的免税额 UQ0<sI=  
allowance for depreciation by wear and tear 耗损折旧免税额 EZ|v,1`e  
allowance for funeral expenses 殡殓费的免税额 0 'Ho'wDb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7`A]X,:  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^s7!F.OC  
allowance to debtor 给债务人的津贴 &R@([=1  
alteration of capital 资本更改 1F5KDWtE  
alternate trustee 候补受托人 rqmb<# Z  
amalgamation 合并 r)}U 'iv*%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HBOyiIm Q  
ambit of charges 征税范围；收费范围 a=j'G]=  
amended valuation 经修订的估值 D 6
y,Q  
American Commodities Exchange 美国商品交易所 rq8 d}wj  
American Express Bank Limited 美国运通银行 9!uiQ  
American Stock Exchange 美国证券交易所 `wtso  
amortization 摊销 1]~w?)..'  
amount due from banks 存放银行同业的款项 8v R_WHsL  
amount due from banks abroad 存放海外银行同业的款项 %2zmc%]r  
amount due from holding companies 控股公司欠款 rfEWh Vy(}  
amount due from local banks 存放本港银行同业的款项 A)C)5W  
amount due to banks 银行同业的存款 Px=@Tw N,  
amount due to banks abroad 海外银行同业的存款 0Z6geBMc  
amount due to holding companies 控股公司存款 c'eZ-\d{  
amount due to local banks 本港银行同业的存款 Yjjh}R#  
amount due to outport banks 外埠银行同业的存款 ]1< GZ`  
amount for note issue 发行纸币的款额 [DM0'4  
amount of bond 担保契据的款额 eyyME c!  
amount of consideration 代价款额 'v V7@@  
amount of contribution 供款数额 4_=2|2Wz[  
amount of indebtedness 负债款额 s<FBr,  
amount of principal of the loan 贷款本金额 {JP q.A  
amount of rates chargeable 应征差饷数额 s||" } l  
amount of share capital 股本额 E(PBV  
amount of sums assured 承保款额 87 s*lS  
amount of variation 变动幅度 ?PT>V,&  
amount of vote 拨款数额 BtC*]WB"_'  
amount payable 应付款额 V3t#kv  
amount receivable 应收款额 '&![h7B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3@gsKtA&H4  
analysis 分析 G*@!M %/  
ancillary risk 附属风险 ?FAI@
4  
annual account 周年帐目；周年帐目报表；年度决算；年结 (6S'wb  
annual accounting date 年结日期 D:_W;b)  
annual allowance 每年免税额；年积金；年度津贴；年津 kJ_8|  
annual balance 年度余额 T[bCY 6  
annual disposable income 每年可动用收入 u##th8h4U  
annual estimates 周年预算 h<LFTYE@  
annual fee 年费 3OZPy|".ax  
annual general meeting 周年大会 pZ.b X  
annual growth rate 年增率；每年增长率 xmvE*q"9]  
annual long-term supplement 长期个案每年补助金 ! ;t\lgMl  
annual pensionable emolument 可供计算退休金的年薪 ;KlYiu  
annual report 年报 {6zNCO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E&P2E3P  
annual return 周年报表；周年申报表；每年报税表格 Kgu8
E:nL  
Annual Return Rules 《周年报表规则》 nMyl(kF[  
annual review of consumer prices 每年消费物价回顾 +P2oQ_Fk`9  
annual roll-forward basis 逐年延展方式 {rUg,y{v  
annual salary 年薪 }xk(aM_  
annual statement 年度报表；年度决算表  }~/b%^  
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 !#c'| *k  
annuitant 年金受益人 y QW7ng7D0  
annuity 年金 -!j6&  
annuity contract 年金合约 vQljxRtW  
annuity on human life 人寿年金 ?;ok9Y  
antecedent debt 先前的债项 &<PIm  
ante-dated cheque 倒填日期支票 Qq<@;4  
anticipated expenditure 预期开支 lT|Gkm<G  
anticipated net profit 预期纯利 W,<q!<z\t  
anticipated revenue 预期收入 5qb93E"C  
anti-inflation measure 反通货膨胀措施 LjI`$r.B  
anti-inflationary stance 反通货膨胀立场 :RIz6Tz  
apparent deficit 表面赤字 Ek_5
% n  
apparent financial solvency 表面偿债能力 _}R[mr/  
apparent partner 表面合伙人 M^o_='\bE  
application for personal assessment 个人入息课税申请书 fST.p|b7  
application of fund 资金应用 1!<t8,W4  
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 r/j:A#6M]o  
appointed actuary 委任精算师 Jb QK$[z"  
appointed auditor 委任核数师；委任审计师 AE0uBv  
appointed trustee 委任的受托人 m\6/:~qWW  
appointer 委任人 C^J<qq&  
apportioned pro rata 按比例分摊 Jka>Er  
apportionment 分配；分摊 &lQ%;)
'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7IX8ck[D  
apportionment formula 分摊方程式 s#9q3JV0  
apportionment of estate duty 遗产税的分摊 ]`/>hH>+~9  
appraisal 估价；评估 .kT]^rv ;  
appreciable growth 可观增长 PI9,*rOy  
appreciable impact 显着影响 K^u,B3
 
appreciable increase 可观增长 q+?<cjVg  
appreciation 增值；升值 ytZo
0pad  
appreciation against other currencies 相对其他货币升值 8xPt1Sotq[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u m
9yO'[C  
appreciation tax 增值税 @J[@Pu O  
appropriation 拨款；拨用；拨付 U#jz5<r  
appropriation account 拨款帐目 0q}i5%m7  
Appropriation Bill 拨款法案 xXe3E&  
appropriation-in-aid system 补助拨款办法 V8^la'_j  
approved assets 核准资产 Mog>W&U  
approved basket stock 认可一篮子证券 2S?7j[@%i`  
approved budget 核准预算 Q{l,4P  
approved charitable donation 认可慈善捐款 \SWTP1  
approved charitable institution 认可慈善机构 1Bj.MQ^  
approved currency 核准货币；认可货币 lsz3'!%Y)  
approved estimates 核准预算 UA>=# $  
approved estimates of expenditure 核准开支预算 ;TAj;Tf]H  
approved overseas insurer 核准海外保险人 G4* LO  
approved overseas trust company 核准海外信托公司 Q{[@n  
approved pooled investment fund 核准汇集投资基金 ${f<}  
approved provident fund scheme 认可公积金计划 fAsb:P  
approved provision 核准拨款 ;b<w'A_1  
approved redeemable share 核准可赎回股份 -DI >O/  
approved regional stock 认可地区性证券 m5K?oV@n  
approved retirement scheme 认可退休金计划 cOVj @z  
approved subordinated loan 核准附属贷款 g )Lf^  
arbitrage 套戥；套汇；套利 /ZvP.VW&  
arbitrageur 套戥者；套汇者 8A>OQR  
arbitrary amount 临时款项 >8f~2dH2%  
arrangement 措施；安排；协定 y )QLR<wf  
arrears 欠款 & l>nzJ5?  
arrears of pay 欠付薪酬 orGMzC2  
arrears of revenue 逾期未收税款；逾期未收的帐项 2bt>t[0ad  
articles of association 组织章程；组织细则；组织章程细则 k@4N7}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UB$}`39@  
ascertainment of profit 确定利润 RkYdK$|K  
"Asia Clear" “亚洲结算系统”