[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 w_{tS\  
allotment notice 股份配售通知；配股通知 ?^voA.Bv<  
allotment of shares 股份分配 VcKB:(:[  
allowable 可获宽免；免税的 4r(0+SO  
allowable business loss 可扣除的营业亏损 C8K2F5c5  
allowable expenses 可扣税的支出 ^/BGOBK  
allowance 免税额；津贴；备抵；准备金 wPg/.N9H  
allowance for debts 债项的免税额 CH6 m  
allowance for depreciation by wear and tear 耗损折旧免税额 >Y>R1b%  
allowance for funeral expenses 殡殓费的免税额 F
! !HwI
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
AW5iwq6p  
allowance for repairs and outgoings 修葺及支出方面的免税额 d-b04Q7DQ  
allowance to debtor 给债务人的津贴 X+!+&RAN*  
alteration of capital 资本更改 Ef]Hpjvp  
alternate trustee 候补受托人 e|Ri  
amalgamation 合并 T^ktfgXq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BwT[SI
<Sg  
ambit of charges 征税范围；收费范围 >._d2.Q'  
amended valuation 经修订的估值 =zFROB\  
American Commodities Exchange 美国商品交易所 f\_RW;y|m  
American Express Bank Limited 美国运通银行 oz&`
3`  
American Stock Exchange 美国证券交易所 \D|IN'!D  
amortization 摊销 9rEBq&
 
amount due from banks 存放银行同业的款项 PCl5,]B}  
amount due from banks abroad 存放海外银行同业的款项 \:;MFG'  
amount due from holding companies 控股公司欠款 u ON(LavB  
amount due from local banks 存放本港银行同业的款项 2|;|C8C  
amount due to banks 银行同业的存款 D;+/bll7  
amount due to banks abroad 海外银行同业的存款 B[Lm}B[  
amount due to holding companies 控股公司存款 iTHwH{!  
amount due to local banks 本港银行同业的存款 ! VR&HEru  
amount due to outport banks 外埠银行同业的存款 M">v4f&K1!  
amount for note issue 发行纸币的款额 %}@iz(*}>  
amount of bond 担保契据的款额 * BM|luYL  
amount of consideration 代价款额  e)uC  
amount of contribution 供款数额 FW-I|kK.  
amount of indebtedness 负债款额 `N\ ^JAGW  
amount of principal of the loan 贷款本金额 P}4&J ^  
amount of rates chargeable 应征差饷数额 qA[lL(
 
amount of share capital 股本额 Xc-["y64  
amount of sums assured 承保款额 es7;eH*O9  
amount of variation 变动幅度 _*~F1% d  
amount of vote 拨款数额 `4*I1WZW  
amount payable 应付款额 S
WrTM  
amount receivable 应收款额 rMwa6ZO'm;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5Od%Jh
tt  
analysis 分析 8Qg{@#Wr  
ancillary risk 附属风险 ]r;rAOWVV  
annual account 周年帐目；周年帐目报表；年度决算；年结 \dHqCQ
  
annual accounting date 年结日期 :$D*ab^^P  
annual allowance 每年免税额；年积金；年度津贴；年津 ^ 9+ Qxv  
annual balance 年度余额 Y|R=^ =d\  
annual disposable income 每年可动用收入 m% L!eR  
annual estimates 周年预算 JwMRquQv  
annual fee 年费 Aits<0  
annual general meeting 周年大会 o^epXIrIPi  
annual growth rate 年增率；每年增长率 OG}890$n  
annual long-term supplement 长期个案每年补助金 {
L;sF=d  
annual pensionable emolument 可供计算退休金的年薪 ^/#+0/Bn  
annual report 年报 Lip#uuuXXN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q# hRnM  
annual return 周年报表；周年申报表；每年报税表格 o"JHB  
Annual Return Rules 《周年报表规则》 UIEvwQ  
annual review of consumer prices 每年消费物价回顾 \kQ)fk]^  
annual roll-forward basis 逐年延展方式 P|Aac,nE+^  
annual salary 年薪 |*?N#0s5h  
annual statement 年度报表；年度决算表 nWsRauY  
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 _\>y[e["p  
annuitant 年金受益人 L
$=R/l  
annuity 年金 THwM',6  
annuity contract 年金合约 N[ =I  
annuity on human life 人寿年金 0#NMNZ  
antecedent debt 先前的债项 8 sj2@
d  
ante-dated cheque 倒填日期支票 |it*w \+M  
anticipated expenditure 预期开支 !EIH"`>!  
anticipated net profit 预期纯利 P8c_GEna  
anticipated revenue 预期收入
XEiVs\) G  
anti-inflation measure 反通货膨胀措施 [j@ek  
anti-inflationary stance 反通货膨胀立场 E6GubU  
apparent deficit 表面赤字 4(\1z6?D  
apparent financial solvency 表面偿债能力 D#<y pJR  
apparent partner 表面合伙人 )FwOg;=3M"  
application for personal assessment 个人入息课税申请书 SGl|
{+(A  
application of fund 资金应用 Gxd/t#;  
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 .!~ysy  
appointed actuary 委任精算师 .45wwouZkc  
appointed auditor 委任核数师；委任审计师 c&T5C,]  
appointed trustee 委任的受托人 ai;!Q%B#Q  
appointer 委任人 bpsyO>lx/  
apportioned pro rata 按比例分摊 b#I,Z+0ry  
apportionment 分配；分摊 ^U~Er'mT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DSs/D1mj&  
apportionment formula 分摊方程式 Fe[6Y<x+:  
apportionment of estate duty 遗产税的分摊 !&OdbRHM  
appraisal 估价；评估 ANPG3^w  
appreciable growth 可观增长 cPIyD?c  
appreciable impact 显着影响 L\ysy2E0  
appreciable increase 可观增长 _LF'0s*  
appreciation 增值；升值 8GxT!  
appreciation against other currencies 相对其他货币升值
TJNE2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]}SV%*{%  
appreciation tax 增值税 f@Mku0VT  
appropriation 拨款；拨用；拨付 M}jl\{  
appropriation account 拨款帐目 c Mi9 Z]  
Appropriation Bill 拨款法案 0(&uH0x  
appropriation-in-aid system 补助拨款办法 4`~OxL  
approved assets 核准资产 R@WW@ Of  
approved basket stock 认可一篮子证券 {;bec%pq0  
approved budget 核准预算 toF6 Z  
approved charitable donation 认可慈善捐款 crd|r."
 
approved charitable institution 认可慈善机构 0D:uM$ i]  
approved currency 核准货币；认可货币 akw:3+`  
approved estimates 核准预算 -C^qN7Bz  
approved estimates of expenditure 核准开支预算 b c .Vy  
approved overseas insurer 核准海外保险人 y~_x
  
approved overseas trust company 核准海外信托公司 A f?&VD4K  
approved pooled investment fund 核准汇集投资基金 N
cHCcc  
approved provident fund scheme 认可公积金计划 N0fE*xo  
approved provision 核准拨款 FIn)O-<  
approved redeemable share 核准可赎回股份 JKmd' ZGw  
approved regional stock 认可地区性证券 "~C\Z} ;  
approved retirement scheme 认可退休金计划 ;F_&h#D]3  
approved subordinated loan 核准附属贷款 6:r1^q6A9L  
arbitrage 套戥；套汇；套利 8Pom^QopK  
arbitrageur 套戥者；套汇者 J mF` 5  
arbitrary amount 临时款项 E3Z>R=s  
arrangement 措施；安排；协定 j@JY-^~K5  
arrears 欠款 ~R|fdD/%  
arrears of pay 欠付薪酬 p*P0<01Z  
arrears of revenue 逾期未收税款；逾期未收的帐项 UIQ=b;J9  
articles of association 组织章程；组织细则；组织章程细则 hy"p8j7_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bVRxGn @l  
ascertainment of profit 确定利润 t[%=[pJHW  
"Asia Clear" “亚洲结算系统”