[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 y \skke]  
allotment notice 股份配售通知；配股通知 T-] {gc  
allotment of shares 股份分配 1&dtq,|N  
allowable 可获宽免；免税的 ,CqWm9  
allowable business loss 可扣除的营业亏损 /s4~Ij`be  
allowable expenses 可扣税的支出 i;O_B5 d  
allowance 免税额；津贴；备抵；准备金 *{ rorir  
allowance for debts 债项的免税额 ;u<Ah?w=Z  
allowance for depreciation by wear and tear 耗损折旧免税额 ^QS`H@+Z  
allowance for funeral expenses 殡殓费的免税额 q94;x|63  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q4u.v,sE  
allowance for repairs and outgoings 修葺及支出方面的免税额 2^o7^S  
allowance to debtor 给债务人的津贴 1iF=~@Nz_  
alteration of capital 资本更改 '7?Y+R@|L  
alternate trustee 候补受托人 Xz^nm\  
amalgamation 合并 \FsA-W\X  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %YR&>j k  
ambit of charges 征税范围；收费范围 nj
s:  
amended valuation 经修订的估值 J p?XV<3Z  
American Commodities Exchange 美国商品交易所 wK(]E%\  
American Express Bank Limited 美国运通银行 Vm%G q  
American Stock Exchange 美国证券交易所 P(shbi@  
amortization 摊销 w ,j*I7V  
amount due from banks 存放银行同业的款项 >$D!mraih  
amount due from banks abroad 存放海外银行同业的款项 eAlOMSL\  
amount due from holding companies 控股公司欠款 &E&~9"^hQL  
amount due from local banks 存放本港银行同业的款项 CTNL->  
amount due to banks 银行同业的存款 _LaG%* R6  
amount due to banks abroad 海外银行同业的存款 a}yb~:TC  
amount due to holding companies 控股公司存款 `>sOOA  
amount due to local banks 本港银行同业的存款 ;I4vPh5Q  
amount due to outport banks 外埠银行同业的存款 ;\pVc)\4"  
amount for note issue 发行纸币的款额 -.h)CM@L  
amount of bond 担保契据的款额 +?*;#=q  
amount of consideration 代价款额 kSz+UMC-7:  
amount of contribution 供款数额 Hhknjx  
amount of indebtedness 负债款额 1$0Kvvg[  
amount of principal of the loan 贷款本金额 ,j_js8r  
amount of rates chargeable 应征差饷数额 D
kWp  
amount of share capital 股本额 Gn2{C%  
amount of sums assured 承保款额 @;4;72@O  
amount of variation 变动幅度 >?@5>wF  
amount of vote 拨款数额 AX v q
~XE  
amount payable 应付款额 w % Hj'  
amount receivable 应收款额 uRb48Qy2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lx+;<la  
analysis 分析 (l99a&]t  
ancillary risk 附属风险 a
&%aads  
annual account 周年帐目；周年帐目报表；年度决算；年结 _pTcSp3  
annual accounting date 年结日期 Jw
]!x1rF~  
annual allowance 每年免税额；年积金；年度津贴；年津 tc'iKJ5)  
annual balance 年度余额 .aNh>`OT'  
annual disposable income 每年可动用收入  Fe!MA  
annual estimates 周年预算 . Vb|le(7  
annual fee 年费 F+hV'{|w`  
annual general meeting 周年大会 C!+D]7\j  
annual growth rate 年增率；每年增长率 t<v.r b  
annual long-term supplement 长期个案每年补助金 D)PX|xrn  
annual pensionable emolument 可供计算退休金的年薪 = 2 HY]H  
annual report 年报 (7g"ppf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 xrg"/?84  
annual return 周年报表；周年申报表；每年报税表格 dEk#"cvg  
Annual Return Rules 《周年报表规则》 ;
U'\"N9  
annual review of consumer prices 每年消费物价回顾 ,!{8@* !=s  
annual roll-forward basis 逐年延展方式 2PQBUq  
annual salary 年薪 2_wpj;E  
annual statement 年度报表；年度决算表 d ~M;  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ??/bI~Sd  
annuitant 年金受益人 +v B}E  
annuity 年金 3 `_/h' ~  
annuity contract 年金合约 *F( qg%1+  
annuity on human life 人寿年金 dUv@u!}B  
antecedent debt 先前的债项 O&7.Ry m  
ante-dated cheque 倒填日期支票 R[m-j UL  
anticipated expenditure 预期开支 ?$/:: uo  
anticipated net profit 预期纯利 D/E5
&6  
anticipated revenue 预期收入 /l7 %x.  
anti-inflation measure 反通货膨胀措施 fS"u"]j*e  
anti-inflationary stance 反通货膨胀立场 2 ,nhs,FZ  
apparent deficit 表面赤字 h ;uzbu  
apparent financial solvency 表面偿债能力 %G!!0V!  
apparent partner 表面合伙人 V(TtOuv  
application for personal assessment 个人入息课税申请书 *)Pm  
application of fund 资金应用 X`g <"Ka  
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 "e-Y?_S7R8  
appointed actuary 委任精算师 4 ?BQ&d  
appointed auditor 委任核数师；委任审计师 +'m9b7+v  
appointed trustee 委任的受托人 7g*!6-W[  
appointer 委任人 51ViJdZ  
apportioned pro rata 按比例分摊 3Ws(],Q  
apportionment 分配；分摊 PY.HZ/ #d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9y7hJib  
apportionment formula 分摊方程式 dz@+ jEV  
apportionment of estate duty 遗产税的分摊 ;>7~@ K  
appraisal 估价；评估 ;}Jv4Z  
appreciable growth 可观增长 aA?Qr&]M  
appreciable impact 显着影响 "w"a0nv  
appreciable increase 可观增长 $'\kK,=  
appreciation 增值；升值 Sd6O?&(  
appreciation against other currencies 相对其他货币升值 p.:|Z-W$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jga;q  
appreciation tax 增值税 I q|'#hs  
appropriation 拨款；拨用；拨付 S
5JMt;O  
appropriation account 拨款帐目 )Cdw_Yx  
Appropriation Bill 拨款法案 B9"d7E#wHF  
appropriation-in-aid system 补助拨款办法 w~6/p  
approved assets 核准资产 76T7<.S  
approved basket stock 认可一篮子证券 ?sHZeWZ(  
approved budget 核准预算 Nd( I RsH(  
approved charitable donation 认可慈善捐款 JcRxNH )<"  
approved charitable institution 认可慈善机构 N@PuC>  
approved currency 核准货币；认可货币 2Ug_3ZuU  
approved estimates 核准预算 6OE x An8  
approved estimates of expenditure 核准开支预算 6KGT?d  
approved overseas insurer 核准海外保险人 % (h6m${j  
approved overseas trust company 核准海外信托公司 fmYx  
approved pooled investment fund 核准汇集投资基金 =RUy4+0>F  
approved provident fund scheme 认可公积金计划 ^X_ ;ZLg.  
approved provision 核准拨款 V(cU/Aia^  
approved redeemable share 核准可赎回股份 J-+mdA  
approved regional stock 认可地区性证券 \2u7>fU!  
approved retirement scheme 认可退休金计划 JA{kifu0+  
approved subordinated loan 核准附属贷款 r ~=+>, _  
arbitrage 套戥；套汇；套利 X(Af`KOg[  
arbitrageur 套戥者；套汇者 1o5kP,)  
arbitrary amount 临时款项 1[
OY-G  
arrangement 措施；安排；协定 P_b5`e0O  
arrears 欠款 iAe"oXK|  
arrears of pay 欠付薪酬 y a$yRsd`  
arrears of revenue 逾期未收税款；逾期未收的帐项 Hva!6vwO%O  
articles of association 组织章程；组织细则；组织章程细则 r
7VBz_Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tV4yBe<``  
ascertainment of profit 确定利润 !=30
s;-  
"Asia Clear" “亚洲结算系统”