[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 ch-GmAj 9  
allotment notice 股份配售通知；配股通知 ";GLX%C!{@  
allotment of shares 股份分配 3Y=S^*ztd  
allowable 可获宽免；免税的 gs. K,xma  
allowable business loss 可扣除的营业亏损 2;q6~Y,  
allowable expenses 可扣税的支出 "BTA"  
allowance 免税额；津贴；备抵；准备金 ;DRJL   
allowance for debts 债项的免税额 s*S@}l  
allowance for depreciation by wear and tear 耗损折旧免税额 >si
<VCO  
allowance for funeral expenses 殡殓费的免税额 2\7]EW  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z,
!Rj7wZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 8]0R[kjD  
allowance to debtor 给债务人的津贴 8*|
@A6ig  
alteration of capital 资本更改 j6Vuj/+}  
alternate trustee 候补受托人 ;z&p(e  
amalgamation 合并 +tuC845  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #$A6s~`B  
ambit of charges 征税范围；收费范围 7%o\O{,U
  
amended valuation 经修订的估值 pa.W-qyu  
American Commodities Exchange 美国商品交易所 jdhhvo
Q  
American Express Bank Limited 美国运通银行 v!W,h2:J  
American Stock Exchange 美国证券交易所 ;ymUMQ%;/  
amortization 摊销 44n^21k  
amount due from banks 存放银行同业的款项 GSMP)8W  
amount due from banks abroad 存放海外银行同业的款项 }U8H4B~UtY  
amount due from holding companies 控股公司欠款 /423!g0 Q  
amount due from local banks 存放本港银行同业的款项 ;KnnAZJ  
amount due to banks 银行同业的存款 =LuA[g  
amount due to banks abroad 海外银行同业的存款 =!p6}5Z  
amount due to holding companies 控股公司存款 8(ZQD+U(9F  
amount due to local banks 本港银行同业的存款 V+E2nJ  
amount due to outport banks 外埠银行同业的存款 QjRVdb>  
amount for note issue 发行纸币的款额 ;8UNM  
amount of bond 担保契据的款额 zRu}lJ1#W$  
amount of consideration 代价款额 (0Y6tcV]R  
amount of contribution 供款数额 K}Aaflq  
amount of indebtedness 负债款额 8 2_3|T  
amount of principal of the loan 贷款本金额 %]NbTT
L  
amount of rates chargeable 应征差饷数额 Z EG  
amount of share capital 股本额 \b' <q  
amount of sums assured 承保款额 SA}]ZK P  
amount of variation 变动幅度 x; :[0(st}  
amount of vote 拨款数额 TG'A'wXxy  
amount payable 应付款额 }mX;0qO  
amount receivable 应收款额 `m3C\\9;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Vj`9j. 5  
analysis 分析 Yj;$hV8j(  
ancillary risk 附属风险 A/GEDG ?  
annual account 周年帐目；周年帐目报表；年度决算；年结 n|{x\@VeF  
annual accounting date 年结日期 eoow]me  
annual allowance 每年免税额；年积金；年度津贴；年津 <~f/T]E,  
annual balance 年度余额 YsDn?pD@  
annual disposable income 每年可动用收入 vk {dL'  
annual estimates 周年预算 Z
Jd1Lx  
annual fee 年费 _e/vw:  
annual general meeting 周年大会 1!,lI?j,  
annual growth rate 年增率；每年增长率 bPiJCX0d  
annual long-term supplement 长期个案每年补助金 <Y9ps`{}:  
annual pensionable emolument 可供计算退休金的年薪 '|Cs !Zl  
annual report 年报 w!tQU9+*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +\Rp N  
annual return 周年报表；周年申报表；每年报税表格 rW!P ~yk  
Annual Return Rules 《周年报表规则》 Z1*y$=D?3[  
annual review of consumer prices 每年消费物价回顾 CkIICx  
annual roll-forward basis 逐年延展方式 670g|&v.  
annual salary 年薪 +xB!T1pD  
annual statement 年度报表；年度决算表 #j
'OrD  
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 trg+")a  
annuitant 年金受益人 ;clF \K>  
annuity 年金 HlLF<k~}  
annuity contract 年金合约 4km=KOx[  
annuity on human life 人寿年金 dxxD%lHCF  
antecedent debt 先前的债项 N#Y4nllJ  
ante-dated cheque 倒填日期支票 BpRQG]L  
anticipated expenditure 预期开支 2p8JqZMQb  
anticipated net profit 预期纯利 \/. Of]YQ  
anticipated revenue 预期收入 u'<Y#bsR#/  
anti-inflation measure 反通货膨胀措施 
gU0}.b  
anti-inflationary stance 反通货膨胀立场 7a->"W  
apparent deficit 表面赤字 76 #  
apparent financial solvency 表面偿债能力 #<M
LW4P  
apparent partner 表面合伙人 AW!|xA6'`:  
application for personal assessment 个人入息课税申请书 +g@@|&B  
application of fund 资金应用 #}^
ZxEU  
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 =3^YK I  
appointed actuary 委任精算师 UW. F1)  
appointed auditor 委任核数师；委任审计师 hm&{l|u{RU  
appointed trustee 委任的受托人 mAX]m1s  
appointer 委任人 JOx75}  
apportioned pro rata 按比例分摊 ^kch]?  
apportionment 分配；分摊 _Oh;._PS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4Q,HhqV'  
apportionment formula 分摊方程式 AuX&  
apportionment of estate duty 遗产税的分摊 HEhdV
5B  
appraisal 估价；评估 p}}}~ l
C/  
appreciable growth 可观增长 /1gKc}rB2  
appreciable impact 显着影响 q;}^Jpb;  
appreciable increase 可观增长   rPZ<  
appreciation 增值；升值 @$F(({?  
appreciation against other currencies 相对其他货币升值 0 jVuFl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V89!C?.[]1  
appreciation tax 增值税 f]0kG  
appropriation 拨款；拨用；拨付 s@'};E^]@r  
appropriation account 拨款帐目 {Ejv8UdA9  
Appropriation Bill 拨款法案 m Wsegq4  
appropriation-in-aid system 补助拨款办法 fu?>O/Gn/  
approved assets 核准资产 e-]k{_wm  
approved basket stock 认可一篮子证券 ;#G>qo  
approved budget 核准预算 sYYg5vL9  
approved charitable donation 认可慈善捐款 '.#KkvE##  
approved charitable institution 认可慈善机构 pr>K#@^  
approved currency 核准货币；认可货币 3|[:8  
approved estimates 核准预算 VjMd&>G  
approved estimates of expenditure 核准开支预算 3`5?Zgp  
approved overseas insurer 核准海外保险人 '_4u, \SG  
approved overseas trust company 核准海外信托公司 FwBktuS  
approved pooled investment fund 核准汇集投资基金 aL-V9y  
approved provident fund scheme 认可公积金计划 q@8Rlc&  
approved provision 核准拨款 K}1>n2P  
approved redeemable share 核准可赎回股份 Ni"fV]'  
approved regional stock 认可地区性证券 t/u
$Ts  
approved retirement scheme 认可退休金计划 + O* S>0  
approved subordinated loan 核准附属贷款 ) Z0  
arbitrage 套戥；套汇；套利 a^)7&|$ E  
arbitrageur 套戥者；套汇者 |*Z'WUv  
arbitrary amount 临时款项 u)t1t69T\g  
arrangement 措施；安排；协定 YEXJh!X  
arrears 欠款 BYhPOg[  
arrears of pay 欠付薪酬 X. UN=lu  
arrears of revenue 逾期未收税款；逾期未收的帐项 V}'|a<8kVv  
articles of association 组织章程；组织细则；组织章程细则 dWg$yH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &pZ]F=.r+  
ascertainment of profit 确定利润 !:c7I@  
"Asia Clear" “亚洲结算系统”