[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 Z5B/|{  
allotment notice 股份配售通知；配股通知 514Z<omrK  
allotment of shares 股份分配 VI_+v[Hk/  
allowable 可获宽免；免税的 YJ,*(A18  
allowable business loss 可扣除的营业亏损 XA {F:%  
allowable expenses 可扣税的支出 Od{jt7<j#  
allowance 免税额；津贴；备抵；准备金 NYB "jKMk  
allowance for debts 债项的免税额 :, _!pe;H  
allowance for depreciation by wear and tear 耗损折旧免税额 I\zemW!   
allowance for funeral expenses 殡殓费的免税额 Fp%Ln(/m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oa`#RC8N  
allowance for repairs and outgoings 修葺及支出方面的免税额 }pawIf4V  
allowance to debtor 给债务人的津贴 ()\j CNLT  
alteration of capital 资本更改 |4mVT&63(  
alternate trustee 候补受托人 H)>sTST(  
amalgamation 合并 vtyx`F f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UpfZi9v?W  
ambit of charges 征税范围；收费范围 f ~ZEdq8  
amended valuation 经修订的估值 2*2:-ocl$  
American Commodities Exchange 美国商品交易所 exZLj0kvF  
American Express Bank Limited 美国运通银行 {^m
Kvc  
American Stock Exchange 美国证券交易所 }y6q\#G  
amortization 摊销 "0Q1qZ  
amount due from banks 存放银行同业的款项 U~H?4Izl=  
amount due from banks abroad 存放海外银行同业的款项 x[i`S8D  
amount due from holding companies 控股公司欠款 cyQ
BqG  
amount due from local banks 存放本港银行同业的款项 EzpFOqJG  
amount due to banks 银行同业的存款 (=c1  
amount due to banks abroad 海外银行同业的存款 a#[-*ou`  
amount due to holding companies 控股公司存款 ] fwZAU  
amount due to local banks 本港银行同业的存款 3t"4TjAy  
amount due to outport banks 外埠银行同业的存款 vFQ,5n;fF  
amount for note issue 发行纸币的款额 )`+YCCa6F  
amount of bond 担保契据的款额 lH2wG2  
amount of consideration 代价款额 qP1FJ89
H  
amount of contribution 供款数额 <9eu1^g  
amount of indebtedness 负债款额 QlEd6^&  
amount of principal of the loan 贷款本金额 2@khSWV  
amount of rates chargeable 应征差饷数额 J7+w4q~cB`  
amount of share capital 股本额 R_N:#K.M  
amount of sums assured 承保款额 _#C()Ro*P  
amount of variation 变动幅度 73F5d/n  
amount of vote 拨款数额
C6 "  
amount payable 应付款额 NM#-Af*pg  
amount receivable 应收款额 -VT+O+9_A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1m@^E:w  
analysis 分析 1^G{tlA-  
ancillary risk 附属风险 'V&Y[7Aeq  
annual account 周年帐目；周年帐目报表；年度决算；年结 xDLG=A%]z  
annual accounting date 年结日期 #FH[hRo=6  
annual allowance 每年免税额；年积金；年度津贴；年津 |E)aT#$f'  
annual balance 年度余额 ",Cr,;]  
annual disposable income 每年可动用收入 1AD]v<M  
annual estimates 周年预算 7cTk@Gq  
annual fee 年费 I)SG wt-  
annual general meeting 周年大会 z-T{~{q  
annual growth rate 年增率；每年增长率 =^;P#kX  
annual long-term supplement 长期个案每年补助金 h2Bz F  
annual pensionable emolument 可供计算退休金的年薪 s60 TxB  
annual report 年报 s!B/WsK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y1f:?L-z  
annual return 周年报表；周年申报表；每年报税表格 p&b5% 4P  
Annual Return Rules 《周年报表规则》 gm)@c2?.  
annual review of consumer prices 每年消费物价回顾 Zjh 2{ :  
annual roll-forward basis 逐年延展方式 mY7>(M{
 
annual salary 年薪 m#7*:i&@Y  
annual statement 年度报表；年度决算表 ec3<%+0f  
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 S<wj*"|.s  
annuitant 年金受益人 N.do "  
annuity 年金 OFU/gaO~  
annuity contract 年金合约 7^6uG6  
annuity on human life 人寿年金 ci9R.U)  
antecedent debt 先前的债项 9 ;i\g=  
ante-dated cheque 倒填日期支票 |CFRJN-J"  
anticipated expenditure 预期开支 T^.Cc--c  
anticipated net profit 预期纯利 }T_Te?<&  
anticipated revenue 预期收入 F>hZ{  
anti-inflation measure 反通货膨胀措施 `
I tyi}  
anti-inflationary stance 反通货膨胀立场 zZ-\a[F  
apparent deficit 表面赤字 yV_wDeAz  
apparent financial solvency 表面偿债能力 Nf41ZT~  
apparent partner 表面合伙人 {FO$yw=>  
application for personal assessment 个人入息课税申请书 uBrMk  
application of fund 资金应用 2}U!:bn(  
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 eOT+'[3"  
appointed actuary 委任精算师 : mcYZPX#  
appointed auditor 委任核数师；委任审计师 Xd `vDgD  
appointed trustee 委任的受托人 R9+jW
'[K  
appointer 委任人 Ah69 _>N`S  
apportioned pro rata 按比例分摊 #U mF-c  
apportionment 分配；分摊 #KlCZ~s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8+L
lx  
apportionment formula 分摊方程式 $.%rAa_H  
apportionment of estate duty 遗产税的分摊 Dh4 6o|P  
appraisal 估价；评估 dEa<g99[?  
appreciable growth 可观增长 i]{1^pKq  
appreciable impact 显着影响 4'1m4Ugg  
appreciable increase 可观增长 )FN;+"IJ  
appreciation 增值；升值 q!~ -(&S  
appreciation against other currencies 相对其他货币升值 =@x`?oev  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,MPB/j^o5!  
appreciation tax 增值税 $tqJ/:I  
appropriation 拨款；拨用；拨付 |OO in]5  
appropriation account 拨款帐目 5*%#o  
Appropriation Bill 拨款法案 
`_ %S  
appropriation-in-aid system 补助拨款办法 ENVk{QE!  
approved assets 核准资产 ZD/jX_!t  
approved basket stock 认可一篮子证券 pmvT$;7I  
approved budget 核准预算 igL<g  
approved charitable donation 认可慈善捐款 am1[9g8L  
approved charitable institution 认可慈善机构 Y*oDO$6  
approved currency 核准货币；认可货币 SymwA
S+  
approved estimates 核准预算 ] ]U<UJ  
approved estimates of expenditure 核准开支预算 qFX~[h8i+  
approved overseas insurer 核准海外保险人 @&F@I3`{  
approved overseas trust company 核准海外信托公司 )::>q5c  
approved pooled investment fund 核准汇集投资基金 G6P)C##ibn  
approved provident fund scheme 认可公积金计划 #65^w=Sp}  
approved provision 核准拨款 B<?[Mrdxw  
approved redeemable share 核准可赎回股份 7R.Q Ql  
approved regional stock 认可地区性证券 W<ZK,kv  
approved retirement scheme 认可退休金计划 {~GYj%-^  
approved subordinated loan 核准附属贷款 N;oQ^B'  
arbitrage 套戥；套汇；套利 3chPY4~A  
arbitrageur 套戥者；套汇者 T VmH  
arbitrary amount 临时款项 /'2O.d0}.  
arrangement 措施；安排；协定 e1myH6$W  
arrears 欠款 d$ACDX
2  
arrears of pay 欠付薪酬 0-Y:v(|.  
arrears of revenue 逾期未收税款；逾期未收的帐项 6d[_G$'nk  
articles of association 组织章程；组织细则；组织章程细则 .{KjE g 6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &GTI  
ascertainment of profit 确定利润 [D"t~QMr  
"Asia Clear" “亚洲结算系统”