[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"s>jq 1  
allotment notice 股份配售通知；配股通知 ZW+{<XTof4  
allotment of shares 股份分配 z?j~ 2K<4  
allowable 可获宽免；免税的 7:M%w'oR  
allowable business loss 可扣除的营业亏损 {* jkx,|  
allowable expenses 可扣税的支出 )_xM)mH  
allowance 免税额；津贴；备抵；准备金 nV:.-JR  
allowance for debts 债项的免税额 .o|Gk 5)  
allowance for depreciation by wear and tear 耗损折旧免税额 1__p1  
allowance for funeral expenses 殡殓费的免税额 A"_;.e`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m]7yc>uDy  
allowance for repairs and outgoings 修葺及支出方面的免税额 :l
3Tt<  
allowance to debtor 给债务人的津贴 u^ngD64  
alteration of capital 资本更改 ]7 dm`XV  
alternate trustee 候补受托人 TKRu^KH9  
amalgamation 合并 LsV!Sd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;K$E;ZhPN  
ambit of charges 征税范围；收费范围 #
Y`U8n2F  
amended valuation 经修订的估值 ut-UTW  
American Commodities Exchange 美国商品交易所 &~$^a1D6  
American Express Bank Limited 美国运通银行 "5K x]y8  
American Stock Exchange 美国证券交易所 VWLou j
B  
amortization 摊销 5f}63as  
amount due from banks 存放银行同业的款项 ,p$1n;  
amount due from banks abroad 存放海外银行同业的款项 &h4(lM  
amount due from holding companies 控股公司欠款 V)N9V|O'  
amount due from local banks 存放本港银行同业的款项 dBobVT'  
amount due to banks 银行同业的存款 Gt6$@ji4u  
amount due to banks abroad 海外银行同业的存款 !8l4H
c8  
amount due to holding companies 控股公司存款 (O&ooM* o  
amount due to local banks 本港银行同业的存款 E@t~juF!  
amount due to outport banks 外埠银行同业的存款 uo 7AU3\  
amount for note issue 发行纸币的款额 @#8F5G#
 
amount of bond 担保契据的款额 P_&
2HA,I  
amount of consideration 代价款额 ,a5I:V^\  
amount of contribution 供款数额 H~||]_ q|  
amount of indebtedness 负债款额 =UTv  
amount of principal of the loan 贷款本金额 jw(v08u >  
amount of rates chargeable 应征差饷数额 pw- C=MY]  
amount of share capital 股本额 `n5)o U2q  
amount of sums assured 承保款额 #[I`VA\x  
amount of variation 变动幅度 J tYnBg?[E  
amount of vote 拨款数额 l)XzU&Sc~  
amount payable 应付款额 \i`/k(  
amount receivable 应收款额  v C><N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5p=T*Y  
analysis 分析 [[[p@d/Y  
ancillary risk 附属风险 GbStqR~^#  
annual account 周年帐目；周年帐目报表；年度决算；年结 #1V vK  
annual accounting date 年结日期 RE*UIh*O  
annual allowance 每年免税额；年积金；年度津贴；年津 2,NQ(c_c$  
annual balance 年度余额 sEhdkN
}6  
annual disposable income 每年可动用收入 g w}t.3}  
annual estimates 周年预算 fS!%qr  
annual fee 年费 q\mVZyj  
annual general meeting 周年大会 SC86+  
annual growth rate 年增率；每年增长率 1{nXmtvr  
annual long-term supplement 长期个案每年补助金 3&3S*1b-H  
annual pensionable emolument 可供计算退休金的年薪 4V<s"  
annual report 年报 M@8 <^CK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7c+TS--  
annual return 周年报表；周年申报表；每年报税表格 #XC\=pZX  
Annual Return Rules 《周年报表规则》 L F Z  
annual review of consumer prices 每年消费物价回顾 <A"}Krq?  
annual roll-forward basis 逐年延展方式 e:!&y\'"9  
annual salary 年薪 3}LTE sdM  
annual statement 年度报表；年度决算表 U.?,vw'aai  
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 aSKI%<?xN  
annuitant 年金受益人 #.FtPR  
annuity 年金 (y#8z6\dx  
annuity contract 年金合约 u]"oGJj1  
annuity on human life 人寿年金 MH!'g7iK8  
antecedent debt 先前的债项 1(rH5z'F  
ante-dated cheque 倒填日期支票 `){*JPl  
anticipated expenditure 预期开支 vxZz9+UbF  
anticipated net profit 预期纯利 8n);NZ  
anticipated revenue 预期收入 ^aX yho  
anti-inflation measure 反通货膨胀措施 m:Z=: -x  
anti-inflationary stance 反通货膨胀立场 O1rnF3Be  
apparent deficit 表面赤字 s?E7tma
M  
apparent financial solvency 表面偿债能力 >RF[0s'-  
apparent partner 表面合伙人 a.wRJ  
application for personal assessment 个人入息课税申请书 !*+~R2&b
 
application of fund 资金应用 'i Ufr@  
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 ;f0+'W  
appointed actuary 委任精算师 X^fMt]  
appointed auditor 委任核数师；委任审计师 #N@sJyIN  
appointed trustee 委任的受托人 5XA6IL|/l  
appointer 委任人 /g@.1z1w  
apportioned pro rata 按比例分摊 R}>Gk  
apportionment 分配；分摊 ZqS'xN:k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,j9}VnW)  
apportionment formula 分摊方程式 S-'iOJ1]  
apportionment of estate duty 遗产税的分摊 tY%c-m  
appraisal 估价；评估 l"b 78n  
appreciable growth 可观增长 p4HX83y{  
appreciable impact 显着影响 Lgvmk  
appreciable increase 可观增长 rv: ,Os_  
appreciation 增值；升值 A&F@+X6@  
appreciation against other currencies 相对其他货币升值 (#LV*&K%IC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'UW7zL5  
appreciation tax 增值税 q.uI
Z  
appropriation 拨款；拨用；拨付 *sZ Ows<  
appropriation account 拨款帐目 _@jl9<t=_  
Appropriation Bill 拨款法案 ^<[oKi;>  
appropriation-in-aid system 补助拨款办法 Bb8lklQ  
approved assets 核准资产 F}2U8O  
approved basket stock 认可一篮子证券
J3y5R1?EP  
approved budget 核准预算 jJ|u!a  
approved charitable donation 认可慈善捐款 X:@nROL^7  
approved charitable institution 认可慈善机构 !-LPFy>  
approved currency 核准货币；认可货币 U#d&#",s  
approved estimates 核准预算 IWuR=I$t  
approved estimates of expenditure 核准开支预算 O^F%ssF8  
approved overseas insurer 核准海外保险人 >vt#,8VAN  
approved overseas trust company 核准海外信托公司 2vu"PeU9  
approved pooled investment fund 核准汇集投资基金 VO#]IXaP  
approved provident fund scheme 认可公积金计划 |W`1#sP>  
approved provision 核准拨款 'h
f-)\Ylf  
approved redeemable share 核准可赎回股份 K,?M5n '  
approved regional stock 认可地区性证券 {$oZR"MP  
approved retirement scheme 认可退休金计划 byyz\>yAVq  
approved subordinated loan 核准附属贷款 nWmc  
arbitrage 套戥；套汇；套利 s1:UCv-%  
arbitrageur 套戥者；套汇者 P0k|33;7L  
arbitrary amount 临时款项 }qi6K-,oU  
arrangement 措施；安排；协定 q8P| ]  
arrears 欠款 I zM=?,`  
arrears of pay 欠付薪酬 g9'50<|J  
arrears of revenue 逾期未收税款；逾期未收的帐项 X.%Xi'H  
articles of association 组织章程；组织细则；组织章程细则 y<
8)mw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (#X/sZQh  
ascertainment of profit 确定利润 nPR_:_^  
"Asia Clear" “亚洲结算系统”