[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 *)u?~r(F  
allotment notice 股份配售通知；配股通知 KQ&Y2l1*>>  
allotment of shares 股份分配 6+.>5e  
allowable 可获宽免；免税的 D^Te%qnW  
allowable business loss 可扣除的营业亏损 'T\dkSJv;V  
allowable expenses 可扣税的支出 et=7}K]l  
allowance 免税额；津贴；备抵；准备金 GL1'Zo
 
allowance for debts 债项的免税额 ]kx
-,M(  
allowance for depreciation by wear and tear 耗损折旧免税额 Yc^%zxub  
allowance for funeral expenses 殡殓费的免税额 RctU'T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bW53" `X  
allowance for repairs and outgoings 修葺及支出方面的免税额 "'m)VG  
allowance to debtor 给债务人的津贴 ZWO)tVw9G  
alteration of capital 资本更改 j&5G\6:  
alternate trustee 候补受托人 ((XE\V\}Z  
amalgamation 合并 L>dkrr)e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >OV<_( S4  
ambit of charges 征税范围；收费范围 EIr@g  
amended valuation 经修订的估值 ( #*"c  
American Commodities Exchange 美国商品交易所 5F2_ xH$5  
American Express Bank Limited 美国运通银行 Hou*lCA
  
American Stock Exchange 美国证券交易所 IV'p~ t
 
amortization 摊销 [)^mBVht  
amount due from banks 存放银行同业的款项 ]4`t\YaT  
amount due from banks abroad 存放海外银行同业的款项 T-'~?[v  
amount due from holding companies 控股公司欠款 fAGctRGH  
amount due from local banks 存放本港银行同业的款项 zJ+3g!  
amount due to banks 银行同业的存款 s =Df `  
amount due to banks abroad 海外银行同业的存款 En(7(qP6}  
amount due to holding companies 控股公司存款 CK0l9#g  
amount due to local banks 本港银行同业的存款 `H>b5  
amount due to outport banks 外埠银行同业的存款 l4rMk^>>  
amount for note issue 发行纸币的款额 LXj5R99S  
amount of bond 担保契据的款额 ef=K_, _  
amount of consideration 代价款额 ^"9* 'vTtc  
amount of contribution 供款数额 5Fmav5  
amount of indebtedness 负债款额 qz!Ph5(  
amount of principal of the loan 贷款本金额 3GF2eS$$P  
amount of rates chargeable 应征差饷数额 /` [!_4i  
amount of share capital 股本额 U3E
&n1AA  
amount of sums assured 承保款额 w&Y{1rF>  
amount of variation 变动幅度 qi(*ty  
amount of vote 拨款数额 24ux  
amount payable 应付款额 LH2PTW\b!6  
amount receivable 应收款额 ^rL_C}YBj-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a8pY[)^c  
analysis 分析 i0:>Nk  
ancillary risk 附属风险 UL( lf}M  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ye5jB2Z  
annual accounting date 年结日期 PFM'&;V  
annual allowance 每年免税额；年积金；年度津贴；年津 -Fxm
si  
annual balance 年度余额 ; Y"N6%
 
annual disposable income 每年可动用收入 Z o=]dBp.  
annual estimates 周年预算 Zp&@h-%YoD  
annual fee 年费 n_Onr0EvO  
annual general meeting 周年大会 9Ma0^_  
annual growth rate 年增率；每年增长率 ?<U
{{C  
annual long-term supplement 长期个案每年补助金 $bvJTuw  
annual pensionable emolument 可供计算退休金的年薪 C$d>_r  
annual report 年报 Ub_4yN;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %g3 ,qI  
annual return 周年报表；周年申报表；每年报税表格 h5"Ov,K3[  
Annual Return Rules 《周年报表规则》 bc I']WgB-  
annual review of consumer prices 每年消费物价回顾 >Kivuc  
annual roll-forward basis 逐年延展方式 o31Nmy Ni  
annual salary 年薪 ]ikomCg   
annual statement 年度报表；年度决算表 Ep
Yy3^5d  
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 hePPxKQ-  
annuitant 年金受益人 $s\UL}Gc  
annuity 年金 ]]0,|My7  
annuity contract 年金合约 X[](Kj^`<  
annuity on human life 人寿年金 4/e60jA  
antecedent debt 先前的债项 V0*3;n  
ante-dated cheque 倒填日期支票 ~rD={&0  
anticipated expenditure 预期开支 C3'rtY.  
anticipated net profit 预期纯利 rJJ[X4$  
anticipated revenue 预期收入 amWD-0V  
anti-inflation measure 反通货膨胀措施 ;sPoUn s'  
anti-inflationary stance 反通货膨胀立场 W_`A"WdT.  
apparent deficit 表面赤字 ]y@F8$D!  
apparent financial solvency 表面偿债能力 ;eL9{eF  
apparent partner 表面合伙人 4)6xU4eBaL  
application for personal assessment 个人入息课税申请书 .8WXC   
application of fund 资金应用 _oFs #kW  
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 Rp9fO?ZjHt  
appointed actuary 委任精算师 V\]" }V)"  
appointed auditor 委任核数师；委任审计师 L<V3KS2y  
appointed trustee 委任的受托人 G:W>I=^DaR  
appointer 委任人 @n&<B`/  
apportioned pro rata 按比例分摊 7.Kc:7  
apportionment 分配；分摊 Y&HK1>M_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N K]B?  
apportionment formula 分摊方程式 I1Sa^7  
apportionment of estate duty 遗产税的分摊 1oLv.L  
appraisal 估价；评估 SqA J-_~  
appreciable growth 可观增长 h#r^teui)  
appreciable impact 显着影响 o Y}]UB>  
appreciable increase 可观增长 Ih}1%Jq  
appreciation 增值；升值 ?, r~=  
appreciation against other currencies 相对其他货币升值 .|qK+Hnc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )D&M2CUw"f  
appreciation tax 增值税 +|iYg/2  
appropriation 拨款；拨用；拨付 @f+8%I3D  
appropriation account 拨款帐目 MPgS!V1  
Appropriation Bill 拨款法案 x%+{VStA  
appropriation-in-aid system 补助拨款办法 j@gMbiu  
approved assets 核准资产  p?D2)(  
approved basket stock 认可一篮子证券 l_'[27
 
approved budget 核准预算 -t2T(ha  
approved charitable donation 认可慈善捐款 |'O[7u T  
approved charitable institution 认可慈善机构 H5CR'Rp  
approved currency 核准货币；认可货币 mW2,1}Jv  
approved estimates 核准预算 m([(:.X/IX  
approved estimates of expenditure 核准开支预算 #11NPo9  
approved overseas insurer 核准海外保险人 0MMEo~dih  
approved overseas trust company 核准海外信托公司 h^9"i3H  
approved pooled investment fund 核准汇集投资基金 &3F}6W6A  
approved provident fund scheme 认可公积金计划 :<Y}l-x  
approved provision 核准拨款 O,bkQY$v  
approved redeemable share 核准可赎回股份 @`opDu!  
approved regional stock 认可地区性证券 ,#FLM`  
approved retirement scheme 认可退休金计划 mR\`DltoV  
approved subordinated loan 核准附属贷款 4/kv3rv  
arbitrage 套戥；套汇；套利 5!YA o\S  
arbitrageur 套戥者；套汇者 n<sd!xmqFx  
arbitrary amount 临时款项 7|\@zQ h  
arrangement 措施；安排；协定 DS-0gVYeDW  
arrears 欠款 -oeL{9;  
arrears of pay 欠付薪酬 *-W #G}O0  
arrears of revenue 逾期未收税款；逾期未收的帐项 XqRJr%JH  
articles of association 组织章程；组织细则；组织章程细则 7]xm2CHx5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }G o$ \Bk  
ascertainment of profit 确定利润 'i;|c  
"Asia Clear" “亚洲结算系统”