[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 {Fta4D_1N  
allotment notice 股份配售通知；配股通知 H"tS33  
allotment of shares 股份分配 <}pqj3  
allowable 可获宽免；免税的 kb Fr  
allowable business loss 可扣除的营业亏损 w6'o<=  
allowable expenses 可扣税的支出 -z-58FLlO  
allowance 免税额；津贴；备抵；准备金
LL7a20  
allowance for debts 债项的免税额 ~Wm`SIV  
allowance for depreciation by wear and tear 耗损折旧免税额 8G?'F${`  
allowance for funeral expenses 殡殓费的免税额 7,d^?.~S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 cwlXb!S$  
allowance for repairs and outgoings 修葺及支出方面的免税额 /Tv=BXL-  
allowance to debtor 给债务人的津贴 <=/v%VXPm  
alteration of capital 资本更改 &$.Vi&{.  
alternate trustee 候补受托人 3o%JJIn&  
amalgamation 合并 M3Q#=yy$D$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fJtJ2xi  
ambit of charges 征税范围；收费范围 jX$TiG  
amended valuation 经修订的估值 ja$e)  
American Commodities Exchange 美国商品交易所 vHZw{'5y  
American Express Bank Limited 美国运通银行 vtc}
)s\  
American Stock Exchange 美国证券交易所 aBj~370g  
amortization 摊销 8*;G\$+  
amount due from banks 存放银行同业的款项 6+_)(+c  
amount due from banks abroad 存放海外银行同业的款项 T?I&n[Y|  
amount due from holding companies 控股公司欠款 CeNpJ  
amount due from local banks 存放本港银行同业的款项 k
Zs  
amount due to banks 银行同业的存款 &n|#jo(gS  
amount due to banks abroad 海外银行同业的存款 IvTtQq  
amount due to holding companies 控股公司存款 zU:zzT}|TZ  
amount due to local banks 本港银行同业的存款  if9I7@  
amount due to outport banks 外埠银行同业的存款 @]1E~  
amount for note issue 发行纸币的款额 Is` S  
amount of bond 担保契据的款额 wO@b=1j  
amount of consideration 代价款额 !u.{<51b  
amount of contribution 供款数额 y@ J\h8_  
amount of indebtedness 负债款额 w;vp X>  
amount of principal of the loan 贷款本金额 )NGBA."t  
amount of rates chargeable 应征差饷数额 : c"J$wT/  
amount of share capital 股本额 mHE4Es0  
amount of sums assured 承保款额 )#l &F$  
amount of variation 变动幅度 S U~vS
  
amount of vote 拨款数额 NIrK+uC.d  
amount payable 应付款额 @I2m4Q{O  
amount receivable 应收款额 6|r` k75.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %;(+s7  
analysis 分析 F=kD/GCB  
ancillary risk 附属风险 JAj<*TB.%  
annual account 周年帐目；周年帐目报表；年度决算；年结 v_J\yW'K  
annual accounting date 年结日期 O$J'BnPpw  
annual allowance 每年免税额；年积金；年度津贴；年津 :Qh5ZO&G0  
annual balance 年度余额 ;LELC5[*s  
annual disposable income 每年可动用收入 XL_X0(AKf  
annual estimates 周年预算 _|D8~\y  
annual fee 年费 u`$,S&Er  
annual general meeting 周年大会 0PE $n  
annual growth rate 年增率；每年增长率 9Xmb_@7b}  
annual long-term supplement 长期个案每年补助金 zkYlIUD  
annual pensionable emolument 可供计算退休金的年薪 P1]ucu_y,  
annual report 年报 \K9XG/XIx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L;I.6<K.  
annual return 周年报表；周年申报表；每年报税表格 G1 %c<1Y  
Annual Return Rules 《周年报表规则》 ?|Fu^eR%X  
annual review of consumer prices 每年消费物价回顾 D"j =|4S#  
annual roll-forward basis 逐年延展方式 aD8cqVhM3&  
annual salary 年薪  %1<No/  
annual statement 年度报表；年度决算表 r.** z j  
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 }P#%aE&-  
annuitant 年金受益人 + 1\1Z@\M  
annuity 年金 VG*BAFs  
annuity contract 年金合约 MI0'ou8l  
annuity on human life 人寿年金 $]:I1I  
antecedent debt 先前的债项 ?^mgK9^v@  
ante-dated cheque 倒填日期支票 eft-]c+*0  
anticipated expenditure 预期开支 x~!B.4gT2  
anticipated net profit 预期纯利 Za}*6N=?*  
anticipated revenue 预期收入 9Gfm?.O5  
anti-inflation measure 反通货膨胀措施 1*S It5?4  
anti-inflationary stance 反通货膨胀立场 X?z5IL;rt  
apparent deficit 表面赤字 @4^5C-  
apparent financial solvency 表面偿债能力 @xH|(  
apparent partner 表面合伙人 CTp~bGIv!=  
application for personal assessment 个人入息课税申请书 18z{d9'F   
application of fund 资金应用 }>b4s!k,  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 t  }
7hD  
appointed actuary 委任精算师 K~z*P0g*  
appointed auditor 委任核数师；委任审计师  g2L  
appointed trustee 委任的受托人 F\Q)l+c  
appointer 委任人 7f8%WD)  
apportioned pro rata 按比例分摊 [@U8&W  
apportionment 分配；分摊 MB"uJUk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V^QKn+/  
apportionment formula 分摊方程式 6%H8Qv  
apportionment of estate duty 遗产税的分摊 4*&x% ~*  
appraisal 估价；评估 A@bWlwfl  
appreciable growth 可观增长 ^_9 ^iL  
appreciable impact 显着影响 ?{?mA
bc  
appreciable increase 可观增长 {/uBZ(  
appreciation 增值；升值 #B8`qFpQC  
appreciation against other currencies 相对其他货币升值 P0~3<h?U8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `I,A7b  
appreciation tax 增值税 Jy@cMq2  
appropriation 拨款；拨用；拨付 wXPNfV<(2  
appropriation account 拨款帐目 #QXv[%k  
Appropriation Bill 拨款法案 G]E$U]=9r:  
appropriation-in-aid system 补助拨款办法 BF<7.<,  
approved assets 核准资产 qF`;xa%,}  
approved basket stock 认可一篮子证券 N~{0QewMI'  
approved budget 核准预算 +L;[-]E8  
approved charitable donation 认可慈善捐款 kFgN^v^t  
approved charitable institution 认可慈善机构 /D`M?nD7  
approved currency 核准货币；认可货币 T~cq=i|O  
approved estimates 核准预算 p^Ca-+R3  
approved estimates of expenditure 核准开支预算 2`+
?s  
approved overseas insurer 核准海外保险人 hE\,4c1  
approved overseas trust company 核准海外信托公司 V]L$
`7G  
approved pooled investment fund 核准汇集投资基金 Fx4
C]S  
approved provident fund scheme 认可公积金计划 t;Jt
+k~  
approved provision 核准拨款 9Re605xQ6  
approved redeemable share 核准可赎回股份 OHssUt  
approved regional stock 认可地区性证券 Xx[ LK  
approved retirement scheme 认可退休金计划 7U:,:=  
approved subordinated loan 核准附属贷款 3:<+9X  
arbitrage 套戥；套汇；套利 v\rOs+.s  
arbitrageur 套戥者；套汇者 $Rv}L'L  
arbitrary amount 临时款项 }r]WB)_w  
arrangement 措施；安排；协定 s#`%c({ U|  
arrears 欠款 ?u"(^93f  
arrears of pay 欠付薪酬 g-pDk*|I,Q  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]/p0j$Tq$  
articles of association 组织章程；组织细则；组织章程细则 r=n|MT^O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AJ2Xq*
fk  
ascertainment of profit 确定利润 8H./@~_ =  
"Asia Clear" “亚洲结算系统”