[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 5/DTE:M<  
allotment notice 股份配售通知；配股通知 Dqe)8 r  
allotment of shares 股份分配
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allowable 可获宽免；免税的 Gk,{{:M:5  
allowable business loss 可扣除的营业亏损 jpyV52  
allowable expenses 可扣税的支出 WM: ~P$%cx  
allowance 免税额；津贴；备抵；准备金 $/],QD_;"  
allowance for debts 债项的免税额 j2lo~J)  
allowance for depreciation by wear and tear 耗损折旧免税额 -'JTVfm.  
allowance for funeral expenses 殡殓费的免税额 +%X_+9bd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k
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allowance for repairs and outgoings 修葺及支出方面的免税额 rfYu8-  
allowance to debtor 给债务人的津贴 7GfgW02  
alteration of capital 资本更改 ,oIZ5u{#,  
alternate trustee 候补受托人 %H>vMR-,~  
amalgamation 合并 \l{*1lQ`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s8}:8  
ambit of charges 征税范围；收费范围 {b^naE  
amended valuation 经修订的估值 D/V.o}X$  
American Commodities Exchange 美国商品交易所 ogML v}  
American Express Bank Limited 美国运通银行 O 4N_lr~  
American Stock Exchange 美国证券交易所 W)^:*z  
amortization 摊销
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amount due from banks 存放银行同业的款项 Q6,rY(b6  
amount due from banks abroad 存放海外银行同业的款项 3k;U#H  
amount due from holding companies 控股公司欠款 NUH;GMj,,  
amount due from local banks 存放本港银行同业的款项 C-qsyJgZy  
amount due to banks 银行同业的存款 "+_]N9%)  
amount due to banks abroad 海外银行同业的存款
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amount due to holding companies 控股公司存款 IG`~^-}7lR  
amount due to local banks 本港银行同业的存款 vIU+ZdBw  
amount due to outport banks 外埠银行同业的存款 h\'GL(?DBI  
amount for note issue 发行纸币的款额 FO_nS  
amount of bond 担保契据的款额 #lltXqvD?  
amount of consideration 代价款额 U`F ybP2R~  
amount of contribution 供款数额 FvG9PPd  
amount of indebtedness 负债款额 *IGxa  
amount of principal of the loan 贷款本金额 MGc=TQ.  
amount of rates chargeable 应征差饷数额 ZyCAl9{p  
amount of share capital 股本额  eno*JK  
amount of sums assured 承保款额 }Bc'(2A;,  
amount of variation 变动幅度 "c!s\iuBU  
amount of vote 拨款数额 2@08V|  
amount payable 应付款额 n#z^uq|v  
amount receivable 应收款额 bw%1*;n)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 edGV[=]F  
analysis 分析 _QvyFKAM  
ancillary risk 附属风险 /T#<g:   
annual account 周年帐目；周年帐目报表；年度决算；年结 C>
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annual accounting date 年结日期 a47Btd'm  
annual allowance 每年免税额；年积金；年度津贴；年津 @kvp2P+O  
annual balance 年度余额 OOl{  
annual disposable income 每年可动用收入 vR,HCI  
annual estimates 周年预算 #
Yw^n?~~  
annual fee 年费 >-X&/i  
annual general meeting 周年大会 YL){o$-N"J  
annual growth rate 年增率；每年增长率 32~Tf,  
annual long-term supplement 长期个案每年补助金 WU<#_by g  
annual pensionable emolument 可供计算退休金的年薪 [ R~+p#l+Q  
annual report 年报 + W@r p#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~|DF-t V  
annual return 周年报表；周年申报表；每年报税表格 15yIPv+5  
Annual Return Rules 《周年报表规则》 %M}zi'qQ?  
annual review of consumer prices 每年消费物价回顾  )[p8  
annual roll-forward basis 逐年延展方式 W**=X\"'  
annual salary 年薪 te6[^_k  
annual statement 年度报表；年度决算表 !ox&`  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 #H!~:Xu   
annuitant 年金受益人 /2FX"I[0V%  
annuity 年金 ykM#EyN  
annuity contract 年金合约 4T^M@+&|  
annuity on human life 人寿年金 @lTUag'U0  
antecedent debt 先前的债项 7y[B[$P  
ante-dated cheque 倒填日期支票 @b>]q$)(}  
anticipated expenditure 预期开支 ]m4LY.SQ  
anticipated net profit 预期纯利 ++dV5  
anticipated revenue 预期收入 N23s{S t  
anti-inflation measure 反通货膨胀措施 vnN_csJ#^  
anti-inflationary stance 反通货膨胀立场 DVB:8"Bu  
apparent deficit 表面赤字 @=;6:akz`  
apparent financial solvency 表面偿债能力 'h81\SKFK9  
apparent partner 表面合伙人 Lvp/} /H/  
application for personal assessment 个人入息课税申请书 +Og O<P  
application of fund 资金应用 +u T=Wb \  
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 F)gL=6h  
appointed actuary 委任精算师 iGhapD  
appointed auditor 委任核数师；委任审计师  L1F){8[  
appointed trustee 委任的受托人 E_H1X'|qS4  
appointer 委任人 SQ.4IWT(hR  
apportioned pro rata 按比例分摊 ?0?'  
apportionment 分配；分摊 c<H4rB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I7uYsjh@u  
apportionment formula 分摊方程式 ko5\*!|:lj  
apportionment of estate duty 遗产税的分摊 #e|eWi>  
appraisal 估价；评估 ~(Tz <  
appreciable growth 可观增长 ~f@<]  
appreciable impact 显着影响 RU{}qPs?  
appreciable increase 可观增长 t[Q^Xp  
appreciation 增值；升值 TM"-X\e~{  
appreciation against other currencies 相对其他货币升值 JfVayI=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O Z#?  
appreciation tax 增值税 Fx@ {]  
appropriation 拨款；拨用；拨付 hV,3xrm?P  
appropriation account 拨款帐目 t =*K?'ly  
Appropriation Bill 拨款法案 :?p{ga9  
appropriation-in-aid system 补助拨款办法 HhpP}9P;  
approved assets 核准资产 \O0fo^+U,,  
approved basket stock 认可一篮子证券 t{7l.>kf  
approved budget 核准预算 kl={L{r  
approved charitable donation 认可慈善捐款 z)0VP QMT  
approved charitable institution 认可慈善机构 R80R{Ze  
approved currency 核准货币；认可货币 eT|_0kx1  
approved estimates 核准预算 c8'8DM  
approved estimates of expenditure 核准开支预算 [%@zH
  
approved overseas insurer 核准海外保险人 V\G>e{  
approved overseas trust company 核准海外信托公司 JxvwquI  
approved pooled investment fund 核准汇集投资基金 */\.-L{h  
approved provident fund scheme 认可公积金计划 7'8O*EoB'  
approved provision 核准拨款 ~FsUK;?  
approved redeemable share 核准可赎回股份 3Yf$WE8#l  
approved regional stock 认可地区性证券 yp4G"\hN9  
approved retirement scheme 认可退休金计划 E??%)q  
approved subordinated loan 核准附属贷款 )
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arbitrage 套戥；套汇；套利 [_0g^(`  
arbitrageur 套戥者；套汇者 6,7omYof  
arbitrary amount 临时款项 7*5ctc!dG  
arrangement 措施；安排；协定 Stc\P]%d  
arrears 欠款 3K {8sFDO  
arrears of pay 欠付薪酬 &Ch)SD  
arrears of revenue 逾期未收税款；逾期未收的帐项 <-?B#  
articles of association 组织章程；组织细则；组织章程细则 Z\L@5.*ydE  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z-<u?f8{*  
ascertainment of profit 确定利润 jgstx3  
"Asia Clear" “亚洲结算系统”