[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 t~) P1Lof\  
allotment notice 股份配售通知；配股通知 !@
^6/=  
allotment of shares 股份分配 hJb2y`,q  
allowable 可获宽免；免税的 =*2,^j  
allowable business loss 可扣除的营业亏损 $.SBW=^V  
allowable expenses 可扣税的支出 'a['lF  
allowance 免税额；津贴；备抵；准备金 ;)(g$r^_i  
allowance for debts 债项的免税额 9zu;OK%  
allowance for depreciation by wear and tear 耗损折旧免税额 Ax;[Em?
I  
allowance for funeral expenses 殡殓费的免税额 ZEP?~zV\A  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k{}> *pCU  
allowance for repairs and outgoings 修葺及支出方面的免税额 > N~8#C  
allowance to debtor 给债务人的津贴 4Z"}W!A  
alteration of capital 资本更改 *NmY]  
alternate trustee 候补受托人 `\kihNkJn3  
amalgamation 合并 y6XOq>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %71i&T F  
ambit of charges 征税范围；收费范围 XcVN{6-z  
amended valuation 经修订的估值 1)ue-(o5  
American Commodities Exchange 美国商品交易所 [FO4x`  
American Express Bank Limited 美国运通银行 d1<";b2Jt^  
American Stock Exchange 美国证券交易所 _%w680b'  
amortization 摊销 S /hx\TzC  
amount due from banks 存放银行同业的款项 Re$h6sh  
amount due from banks abroad 存放海外银行同业的款项 &9L4 t%As  
amount due from holding companies 控股公司欠款 `H+"7SO  
amount due from local banks 存放本港银行同业的款项 -NBVUUAgN  
amount due to banks 银行同业的存款 Bm$|XS3cD  
amount due to banks abroad 海外银行同业的存款 IiU>VLa  
amount due to holding companies 控股公司存款 [jMN* p?  
amount due to local banks 本港银行同业的存款 ar3L|MN  
amount due to outport banks 外埠银行同业的存款 [C'bfX5HB5  
amount for note issue 发行纸币的款额 <xI<^r'C9e  
amount of bond 担保契据的款额 _f1o!4ocx  
amount of consideration 代价款额 !}(B=-  
amount of contribution 供款数额 2HE@!*z9H  
amount of indebtedness 负债款额 fF@w:;u  
amount of principal of the loan 贷款本金额 ,>;21\D  
amount of rates chargeable 应征差饷数额 <J/ =$u/  
amount of share capital 股本额 d54iZ`  
amount of sums assured 承保款额 6_CP?X+T  
amount of variation 变动幅度 !GcBNQ1p+7  
amount of vote 拨款数额 ;*A'2ymXUT  
amount payable 应付款额 ul ~ux$a  
amount receivable 应收款额 %5o2I_Cjz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ez3fL&*  
analysis 分析 >>U>'
}@Q  
ancillary risk 附属风险 3:)z+#Uk6  
annual account 周年帐目；周年帐目报表；年度决算；年结 .WSyL  
annual accounting date 年结日期 PTQ#8(_,  
annual allowance 每年免税额；年积金；年度津贴；年津 ^P)f]GQx  
annual balance 年度余额 K d&/9<{>  
annual disposable income 每年可动用收入 DB'v7 Ij0  
annual estimates 周年预算  ;
Shu  
annual fee 年费 Z(mUU]  
annual general meeting 周年大会 ZT0\V ]!B  
annual growth rate 年增率；每年增长率 {)[o*+9  
annual long-term supplement 长期个案每年补助金 J<$@X JLS  
annual pensionable emolument 可供计算退休金的年薪 J= g)rd[`  
annual report 年报 }A)\bffH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A;oHji#*  
annual return 周年报表；周年申报表；每年报税表格 O)'CU1vMb  
Annual Return Rules 《周年报表规则》 TZn 15-O  
annual review of consumer prices 每年消费物价回顾 G@]3EP  
annual roll-forward basis 逐年延展方式 Un?
|RF  
annual salary 年薪 c_J9C Kqc  
annual statement 年度报表；年度决算表 7sot?gF  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 t R^f]+Up  
annuitant 年金受益人 WtT;y|W  
annuity 年金 n;g'?z=hy  
annuity contract 年金合约 eg0_ <  
annuity on human life 人寿年金 X
iUq#84Q  
antecedent debt 先前的债项 2HX/@ERhmu  
ante-dated cheque 倒填日期支票 j*{0<hZb}  
anticipated expenditure 预期开支 YpZB-9Krf  
anticipated net profit 预期纯利 p~D}Iyww1_  
anticipated revenue 预期收入 X1j8tg  
anti-inflation measure 反通货膨胀措施 \DB-2*a"  
anti-inflationary stance 反通货膨胀立场 w"hd_8cO  
apparent deficit 表面赤字 a mBg<P`'_  
apparent financial solvency 表面偿债能力  ?CpVA  
apparent partner 表面合伙人 #:K=zV\  
application for personal assessment 个人入息课税申请书 &K ~k'P~m  
application of fund 资金应用 R9XU7_3B  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 .u-a+ac<  
appointed actuary 委任精算师 0At0`Q#  
appointed auditor 委任核数师；委任审计师 Ak'= l;  
appointed trustee 委任的受托人 I2[U#4n  
appointer 委任人 Myq8`/_  
apportioned pro rata 按比例分摊 RSX27fb4  
apportionment 分配；分摊 9*qwXU_aV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  X\^nV  
apportionment formula 分摊方程式  RD$:.  
apportionment of estate duty 遗产税的分摊 .#[
9q-  
appraisal 估价；评估 ;mQj 2Bwr  
appreciable growth 可观增长 |iM,bs  
appreciable impact 显着影响 ,9&cIUH  
appreciable increase 可观增长 ,i>`Urd  
appreciation 增值；升值 I)HO/i6>3  
appreciation against other currencies 相对其他货币升值 %M6OLq!K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j G8;p41  
appreciation tax 增值税  a_?sJ  
appropriation 拨款；拨用；拨付 GVY7`k"km  
appropriation account 拨款帐目 fG0?" x@>  
Appropriation Bill 拨款法案 JEjxY&  
appropriation-in-aid system 补助拨款办法 D|uvgu2  
approved assets 核准资产 LrU8!r`a  
approved basket stock 认可一篮子证券 P9v(5Z00|d  
approved budget 核准预算 dCC*|b8h  
approved charitable donation 认可慈善捐款 XKp&GE@Y  
approved charitable institution 认可慈善机构 'uL4ezTtA  
approved currency 核准货币；认可货币 #2tmi1 ya  
approved estimates 核准预算 Q}BMvR 9w  
approved estimates of expenditure 核准开支预算 AuNUW0/ 7  
approved overseas insurer 核准海外保险人 e@D_0OZ  
approved overseas trust company 核准海外信托公司 gV_v
5sk  
approved pooled investment fund 核准汇集投资基金 )[rVg/m  
approved provident fund scheme 认可公积金计划 ^<I(  
approved provision 核准拨款 7|,L{~  
approved redeemable share 核准可赎回股份 =oAS(7o  
approved regional stock 认可地区性证券 (7 I|lf e  
approved retirement scheme 认可退休金计划 8>KUx]AN  
approved subordinated loan 核准附属贷款 k{' ZaP)  
arbitrage 套戥；套汇；套利 Xu$>$D#a  
arbitrageur 套戥者；套汇者 'a#lBzu\b  
arbitrary amount 临时款项 X[BP0:`t  
arrangement 措施；安排；协定 b3A0o*  
arrears 欠款 rT2 Njy1  
arrears of pay 欠付薪酬 W+h2rv  
arrears of revenue 逾期未收税款；逾期未收的帐项 lQ8hY$  
articles of association 组织章程；组织细则；组织章程细则 GJ9 >i)+h;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JP#S/kJ%3  
ascertainment of profit 确定利润 n!)$e;l  
"Asia Clear" “亚洲结算系统”