[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 wc6v:,&  
allotment notice 股份配售通知；配股通知 |nTZ/MXbw  
allotment of shares 股份分配 LJII7<k  
allowable 可获宽免；免税的 PS${B   
allowable business loss 可扣除的营业亏损 [osm\w4
9  
allowable expenses 可扣税的支出 `.8#q^  
allowance 免税额；津贴；备抵；准备金 <<:a>)6\  
allowance for debts 债项的免税额 $bi@,&t;  
allowance for depreciation by wear and tear 耗损折旧免税额 < {yQNXf[  
allowance for funeral expenses 殡殓费的免税额 y$^.HI02jP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >W[#-jA_Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 e:H9!  
allowance to debtor 给债务人的津贴 }4M4D/=  
alteration of capital 资本更改 &}/h[v_#'  
alternate trustee 候补受托人 dxIt.h  
amalgamation 合并 6 SosVE>Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &?@5G  
ambit of charges 征税范围；收费范围 LUjev\Re  
amended valuation 经修订的估值 qn4jy6  
American Commodities Exchange 美国商品交易所 /n|`a1!  
American Express Bank Limited 美国运通银行 l-mf~{   
American Stock Exchange 美国证券交易所 >4lT0~V/  
amortization 摊销 zkrcsc\Z~0  
amount due from banks 存放银行同业的款项 :$"L;"  
amount due from banks abroad 存放海外银行同业的款项 u/8urxpy  
amount due from holding companies 控股公司欠款 rtM!|apr  
amount due from local banks 存放本港银行同业的款项 d|8iD`sZz  
amount due to banks 银行同业的存款 Cw_XLMY%V1  
amount due to banks abroad 海外银行同业的存款 o>'1ct  
amount due to holding companies 控股公司存款 ;Pi-H,1b  
amount due to local banks 本港银行同业的存款 m+m,0Ey5H  
amount due to outport banks 外埠银行同业的存款 }7H8Y}m  
amount for note issue 发行纸币的款额 #
=hI}%n  
amount of bond 担保契据的款额 O7AW9*<  
amount of consideration 代价款额 s s*% 3<  
amount of contribution 供款数额 *NDM{WB|)  
amount of indebtedness 负债款额 mtON dI  
amount of principal of the loan 贷款本金额 u< ,c  
amount of rates chargeable 应征差饷数额 oIP<7gz  
amount of share capital 股本额 iS"(  
amount of sums assured 承保款额 =(~UK9`  
amount of variation 变动幅度 #+- /0{HT  
amount of vote 拨款数额 G#pRBA ^  
amount payable 应付款额 ' `*{ig  
amount receivable 应收款额 JM@}+pX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]E+deM  
analysis 分析 .#] V5g,  
ancillary risk 附属风险 DGwN*>X  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?( ^HjRUY  
annual accounting date 年结日期 fb8t9sAI  
annual allowance 每年免税额；年积金；年度津贴；年津 Q/,bEDc&  
annual balance 年度余额 %dMP}k/  
annual disposable income 每年可动用收入 y2U^7VrO  
annual estimates 周年预算 s2{d<0x?v  
annual fee 年费 AIvIQ$6}  
annual general meeting 周年大会 K;u<-?En  
annual growth rate 年增率；每年增长率 +hIS
tA  
annual long-term supplement 长期个案每年补助金 x}W,B,q  
annual pensionable emolument 可供计算退休金的年薪 y@kRJ 8d  
annual report 年报 |nN{XjNfP5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UtF8T6PKdW  
annual return 周年报表；周年申报表；每年报税表格 aF9p%HPDw  
Annual Return Rules 《周年报表规则》 AAr[xoiYp  
annual review of consumer prices 每年消费物价回顾 5xm^[o2#y  
annual roll-forward basis 逐年延展方式 ?Sq?f?  
annual salary 年薪 VV*Z5U@b  
annual statement 年度报表；年度决算表 K{}U[@_tS  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 /-qSYS(  
annuitant 年金受益人 hZE" 8%\q  
annuity 年金 * ?a-m\   
annuity contract 年金合约 cViEvS r  
annuity on human life 人寿年金 /R@,c B=  
antecedent debt 先前的债项 t?:}bw+m  
ante-dated cheque 倒填日期支票 7|IOn5  
anticipated expenditure 预期开支 KVVo_9S'  
anticipated net profit 预期纯利 P,x'1`k~  
anticipated revenue 预期收入 (6R^/*-o  
anti-inflation measure 反通货膨胀措施 Gk9Y{  
anti-inflationary stance 反通货膨胀立场 ^T[8j/9o^  
apparent deficit 表面赤字 fWx %?J  
apparent financial solvency 表面偿债能力 9 wun$!>&  
apparent partner 表面合伙人 ze<Lc/;X~  
application for personal assessment 个人入息课税申请书 WB2An7i@"{  
application of fund 资金应用 }7>r,  
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 v`"z  
appointed actuary 委任精算师 8,Jjv
*  
appointed auditor 委任核数师；委任审计师 =l_B58wrx  
appointed trustee 委任的受托人 (j^Qa~{mG4  
appointer 委任人 z+K-aj w  
apportioned pro rata 按比例分摊 b]'Uv8fbF  
apportionment 分配；分摊 uES|jU{]b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o5UM)g  
apportionment formula 分摊方程式 hjVct r  
apportionment of estate duty 遗产税的分摊 zI5#'<n  
appraisal 估价；评估 M]O _L  
appreciable growth 可观增长 d{cd+An  
appreciable impact 显着影响 *;QIAd  
appreciable increase 可观增长 >h kmL](^  
appreciation 增值；升值 `ZCeuOH  
appreciation against other currencies 相对其他货币升值 =IQ+9Fl2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *9#6N2J$M  
appreciation tax 增值税 mR
e BS  
appropriation 拨款；拨用；拨付 'OIOl  
appropriation account 拨款帐目 'c[[H3s!;  
Appropriation Bill 拨款法案 +FD"8 ^YC  
appropriation-in-aid system 补助拨款办法 v71j1Q }6  
approved assets 核准资产 u^DfRd&P0  
approved basket stock 认可一篮子证券 EZy:_xjZ  
approved budget 核准预算 _i_^s0J  
approved charitable donation 认可慈善捐款 I}djDtJ  
approved charitable institution 认可慈善机构 ~)\9f 1O{^  
approved currency 核准货币；认可货币 #k
%$A}9  
approved estimates 核准预算 c418Tj
O;  
approved estimates of expenditure 核准开支预算 woCmpCN*I  
approved overseas insurer 核准海外保险人  <L4.*  
approved overseas trust company 核准海外信托公司 Aofk<O!M  
approved pooled investment fund 核准汇集投资基金 )- D
{]>8  
approved provident fund scheme 认可公积金计划 Y$3 &?LA  
approved provision 核准拨款 DQC=f8  
approved redeemable share 核准可赎回股份 ]ZV.@%+  
approved regional stock 认可地区性证券 h<)YZ
[;x  
approved retirement scheme 认可退休金计划 k9>2d'Q  
approved subordinated loan 核准附属贷款 @>>8CU^~  
arbitrage 套戥；套汇；套利 2YT1]x 3  
arbitrageur 套戥者；套汇者 Af~>}-`a  
arbitrary amount 临时款项 =L,s6J8_'  
arrangement 措施；安排；协定 }V20~ hi  
arrears 欠款 }HO3D.HE^  
arrears of pay 欠付薪酬 (x;Uy  
arrears of revenue 逾期未收税款；逾期未收的帐项 * C/bf)w  
articles of association 组织章程；组织细则；组织章程细则 0GEM3~~D.?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'R'P^  
ascertainment of profit 确定利润
Z>0a? =1[  
"Asia Clear" “亚洲结算系统”