[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 Oj~4uT&"  
allotment notice 股份配售通知；配股通知 o+j~~P  
allotment of shares 股份分配 |} Wm,J  
allowable 可获宽免；免税的 "g=g' W#  
allowable business loss 可扣除的营业亏损 RAps`)OR?  
allowable expenses 可扣税的支出 :497]c3#5C  
allowance 免税额；津贴；备抵；准备金 gJUawK  
allowance for debts 债项的免税额 R %\K<#^\  
allowance for depreciation by wear and tear 耗损折旧免税额 v62M8r,Y  
allowance for funeral expenses 殡殓费的免税额 ?@uyqi~:U  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]6BV`r]  
allowance for repairs and outgoings 修葺及支出方面的免税额 8n 1<nS<  
allowance to debtor 给债务人的津贴 ta'{S=^j  
alteration of capital 资本更改 /+g9C(['  
alternate trustee 候补受托人 `: R7jf  
amalgamation 合并 gfY1:0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Op2@En|d  
ambit of charges 征税范围；收费范围 #o/  
amended valuation 经修订的估值 nB .?=eUa  
American Commodities Exchange 美国商品交易所 K#>@T<  
American Express Bank Limited 美国运通银行 2YV*U_\L  
American Stock Exchange 美国证券交易所 P/e6b .M  
amortization 摊销 k=D}i\F8  
amount due from banks 存放银行同业的款项 <T|?`;K
 
amount due from banks abroad 存放海外银行同业的款项 $9%UAqk9  
amount due from holding companies 控股公司欠款 Z| f~   
amount due from local banks 存放本港银行同业的款项 _a`J>~$  
amount due to banks 银行同业的存款 jMV9r-{*+  
amount due to banks abroad 海外银行同业的存款 }
S,KUH.  
amount due to holding companies 控股公司存款 lK0pr  
amount due to local banks 本港银行同业的存款 QRL+-)DMc  
amount due to outport banks 外埠银行同业的存款 "gCqb;^  
amount for note issue 发行纸币的款额 J%mtlA  
amount of bond 担保契据的款额 LZ 3PQL  
amount of consideration 代价款额 \lBY4j+;  
amount of contribution 供款数额
3UX/  
amount of indebtedness 负债款额 alV{| Vf[6  
amount of principal of the loan 贷款本金额 ObyF~j}j  
amount of rates chargeable 应征差饷数额 OoqA`%  
amount of share capital 股本额 r;C BA'Z  
amount of sums assured 承保款额 s-"oT=  
amount of variation 变动幅度 =(cfo_B@K  
amount of vote 拨款数额 li7"{+ct  
amount payable 应付款额 76BA1x+G  
amount receivable 应收款额 'n dX
M   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G%#M17   
analysis 分析 D]StDOmM  
ancillary risk 附属风险 *<"#1H/q  
annual account 周年帐目；周年帐目报表；年度决算；年结 )ld`2) 4  
annual accounting date 年结日期 ^2}p %j>  
annual allowance 每年免税额；年积金；年度津贴；年津 31)eDs  
annual balance 年度余额 ?Fp2W+M j  
annual disposable income 每年可动用收入 (BG wBL  
annual estimates 周年预算 Y4j%K~lsY  
annual fee 年费 :)g}x&A^$  
annual general meeting 周年大会 t8_i[Hw6D  
annual growth rate 年增率；每年增长率 3:ELYn  
annual long-term supplement 长期个案每年补助金 5`QN<4?%  
annual pensionable emolument 可供计算退休金的年薪 NS3qNj  
annual report 年报 FNy-&{P2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h(MNH6B1  
annual return 周年报表；周年申报表；每年报税表格 L[aA4`  
Annual Return Rules 《周年报表规则》 l37) Q  
annual review of consumer prices 每年消费物价回顾 }h=}!R'm   
annual roll-forward basis 逐年延展方式 t}x^*I$*  
annual salary 年薪 mF`%Z~}b  
annual statement 年度报表；年度决算表 8d|#W  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;/s##7qf  
annuitant 年金受益人 <R.Ipyt.  
annuity 年金 7:Be.(a  
annuity contract 年金合约 %RD%AliO}K  
annuity on human life 人寿年金 ToE^%J4  
antecedent debt 先前的债项 DNmP>~  
ante-dated cheque 倒填日期支票 !'f.g|a  
anticipated expenditure 预期开支 uz'MUT(68  
anticipated net profit 预期纯利 &T&>4I!'M  
anticipated revenue 预期收入 hreG5g9{  
anti-inflation measure 反通货膨胀措施  Ds@nuQ  
anti-inflationary stance 反通货膨胀立场 "^&Te%x_b  
apparent deficit 表面赤字 R Y ";SfYb  
apparent financial solvency 表面偿债能力 ^6i,PRScS  
apparent partner 表面合伙人 ibL   
application for personal assessment 个人入息课税申请书 ]3&BLq  
application of fund 资金应用 8L
_]_  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 qfS ]vc_N  
appointed actuary 委任精算师 gBd@4{y6C.  
appointed auditor 委任核数师；委任审计师 ['JIMcD  
appointed trustee 委任的受托人 gq~6jf>  
appointer 委任人 e{E8_2d  
apportioned pro rata 按比例分摊 JS#AoPWA  
apportionment 分配；分摊 j&w4yY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?v@pB>NZ  
apportionment formula 分摊方程式 IEeh9:Km  
apportionment of estate duty 遗产税的分摊 \I+#M-V  
appraisal 估价；评估 .X;DI<K  
appreciable growth 可观增长 3\E G  
appreciable impact 显着影响 -W'T3_  
appreciable increase 可观增长 z( ^ r  
appreciation 增值；升值 _,bDv`>Ra  
appreciation against other currencies 相对其他货币升值 y\@INA^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #2*6esP  
appreciation tax 增值税 ^udl&>  
appropriation 拨款；拨用；拨付
e763yd  
appropriation account 拨款帐目 ;:Q&Rf"@%  
Appropriation Bill 拨款法案 u)9YRMl  
appropriation-in-aid system 补助拨款办法 =.\PG[  
approved assets 核准资产 @;`d\lQ  
approved basket stock 认可一篮子证券 rPUk%S  
approved budget 核准预算 wS @-EcCB  
approved charitable donation 认可慈善捐款 GB8>R  
approved charitable institution 认可慈善机构 X6G2$|  
approved currency 核准货币；认可货币 FfpP<( 4  
approved estimates 核准预算 !.@F,wZvY  
approved estimates of expenditure 核准开支预算 [|tlTk  
approved overseas insurer 核准海外保险人 g\Akf  
approved overseas trust company 核准海外信托公司 7;3;8Q FX  
approved pooled investment fund 核准汇集投资基金 b/6!>qMMk%  
approved provident fund scheme 认可公积金计划 &b9bb{y_$K  
approved provision 核准拨款 |?<^
4U8  
approved redeemable share 核准可赎回股份 v/[*Pze,C  
approved regional stock 认可地区性证券 %[WOQ.Sh  
approved retirement scheme 认可退休金计划 f <pJ_  
approved subordinated loan 核准附属贷款 -n~%v0D8c  
arbitrage 套戥；套汇；套利 +V9<ug6T  
arbitrageur 套戥者；套汇者 ?4H>1Wk
b  
arbitrary amount 临时款项 Ngw/H)<c  
arrangement 措施；安排；协定 ?cKe~Q?3  
arrears 欠款 )JXy>q#  
arrears of pay 欠付薪酬 !~fy".|x  
arrears of revenue 逾期未收税款；逾期未收的帐项 Yx':~  
articles of association 组织章程；组织细则；组织章程细则 J?_-Dg(=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G6q*U,  
ascertainment of profit 确定利润 V|j{#;  
"Asia Clear" “亚洲结算系统”