[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 n8
y,{|  
allotment notice 股份配售通知；配股通知 nOL 25Y:  
allotment of shares 股份分配 D+@/x{wX2  
allowable 可获宽免；免税的 [f0oB$  
allowable business loss 可扣除的营业亏损 K[3D{=  
allowable expenses 可扣税的支出 b*F :l#  
allowance 免税额；津贴；备抵；准备金 H8Z Z@@ qm  
allowance for debts 债项的免税额 ]CtoK%k  
allowance for depreciation by wear and tear 耗损折旧免税额 $=S'#^Z  
allowance for funeral expenses 殡殓费的免税额 1zEZ\G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '"G %0y  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z1MJ!{@6  
allowance to debtor 给债务人的津贴 V+@%(x@D_  
alteration of capital 资本更改 WEY97_@  
alternate trustee 候补受托人 ]R3pBC"Jv  
amalgamation 合并 6{,K7FL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JCU3\39}  
ambit of charges 征税范围；收费范围 s5Bmv\e.i5  
amended valuation 经修订的估值 ky lr
f4=  
American Commodities Exchange 美国商品交易所 [?K\ %]  
American Express Bank Limited 美国运通银行 Bafz&#;Q'  
American Stock Exchange 美国证券交易所
M&BM,~  
amortization 摊销 yADN_  
amount due from banks 存放银行同业的款项 9OO_Hp#|9  
amount due from banks abroad 存放海外银行同业的款项 GF/x;,Ae  
amount due from holding companies 控股公司欠款 V3hm*{ON  
amount due from local banks 存放本港银行同业的款项 ?H86Wbz  
amount due to banks 银行同业的存款 $y]||tX  
amount due to banks abroad 海外银行同业的存款 "8iyMP%8  
amount due to holding companies 控股公司存款 ^Hhw(@`qf  
amount due to local banks 本港银行同业的存款 )DZ-vnZ#t0  
amount due to outport banks 外埠银行同业的存款 Vlxb<$5Nh  
amount for note issue 发行纸币的款额 1p"EE~v  
amount of bond 担保契据的款额 2ZzD^:V[}  
amount of consideration 代价款额 4\eX=~C>:  
amount of contribution 供款数额 YO!7D5rV#  
amount of indebtedness 负债款额 #SLxNAH  
amount of principal of the loan 贷款本金额 =QKgsgLh  
amount of rates chargeable 应征差饷数额 MnrGD>M@|  
amount of share capital 股本额 :Kc0ak)<n  
amount of sums assured 承保款额 1&dsQ,VDl  
amount of variation 变动幅度 G]NtX4'4  
amount of vote 拨款数额 UC LjR<}  
amount payable 应付款额 :,z3:PL  
amount receivable 应收款额 TWR#MVMI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "VVR#H}{  
analysis 分析 #* /W!UOu  
ancillary risk 附属风险 r/$)c_x`  
annual account 周年帐目；周年帐目报表；年度决算；年结 rjf=qh5s  
annual accounting date 年结日期 V1fvQ=9  
annual allowance 每年免税额；年积金；年度津贴；年津 uW-- nXMs  
annual balance 年度余额 E<G@LT   
annual disposable income 每年可动用收入 Sph"w08  
annual estimates 周年预算 u$@I/q,ou  
annual fee 年费 W<hdb!bE  
annual general meeting 周年大会 X.4ZLwX=  
annual growth rate 年增率；每年增长率 <B{VL8IA>  
annual long-term supplement 长期个案每年补助金
jvQ+u L  
annual pensionable emolument 可供计算退休金的年薪 6UAxl3-\  
annual report 年报 <{xAvN(:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *Wo$$T  
annual return 周年报表；周年申报表；每年报税表格 iYQy#kO  
Annual Return Rules 《周年报表规则》 mW(_FS2%,  
annual review of consumer prices 每年消费物价回顾 a:%5.!Vd  
annual roll-forward basis 逐年延展方式 }GNH)-AG)$  
annual salary 年薪 7te!>gUW  
annual statement 年度报表；年度决算表 ~TK^aM   
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 xW;[}t-QS  
annuitant 年金受益人 ^?.:}  
annuity 年金 3%4Mq6Q`  
annuity contract 年金合约 x^#{2}4u  
annuity on human life 人寿年金 h/bYtE  
antecedent debt 先前的债项 1eyyu!
  
ante-dated cheque 倒填日期支票 pmD-]0  
anticipated expenditure 预期开支 LOG*K;v3  
anticipated net profit 预期纯利 h+u|MdOY\  
anticipated revenue 预期收入 ?$&rC0t  
anti-inflation measure 反通货膨胀措施 7<'i#E~  
anti-inflationary stance 反通货膨胀立场 OZ0%;Y0  
apparent deficit 表面赤字 vc{]c }  
apparent financial solvency 表面偿债能力 w58 QX/XG  
apparent partner 表面合伙人 SR8Kzk{  
application for personal assessment 个人入息课税申请书 )"3oe?  
application of fund 资金应用 =ZIFS  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 E6-(q!"A  
appointed actuary 委任精算师 WuZn|j'  
appointed auditor 委任核数师；委任审计师 !J(,M)p!  
appointed trustee 委任的受托人 2u H\8A+'f  
appointer 委任人 3rdxXmx  
apportioned pro rata 按比例分摊 `ip69 IF2*  
apportionment 分配；分摊 HPCA$LD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f#Oz("d  
apportionment formula 分摊方程式 MC)W?  
apportionment of estate duty 遗产税的分摊 $"n)C  
appraisal 估价；评估 iKH T  
appreciable growth 可观增长 19{?w6G<k  
appreciable impact 显着影响 G:ngio]G0  
appreciable increase 可观增长 qa`(,iN  
appreciation 增值；升值 ;9 n8on\  
appreciation against other currencies 相对其他货币升值 n ZZQxV,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nln[V$   
appreciation tax 增值税 6}lEeMRW  
appropriation 拨款；拨用；拨付 WY~[tBi\  
appropriation account 拨款帐目 eV+wnE?SB5  
Appropriation Bill 拨款法案 J` --O(8Ml  
appropriation-in-aid system 补助拨款办法 I2!HXMrp  
approved assets 核准资产 *G|]5  
approved basket stock 认可一篮子证券 Guc^gq}  
approved budget 核准预算 >mSl~.I2  
approved charitable donation 认可慈善捐款 %9)J-B  
approved charitable institution 认可慈善机构 yVv3S[J  
approved currency 核准货币；认可货币 OWfj<#}t+  
approved estimates 核准预算 Z'bMIdV  
approved estimates of expenditure 核准开支预算 7+r5?h|  
approved overseas insurer 核准海外保险人 JY8pV+q @=  
approved overseas trust company 核准海外信托公司 3H%WB|  
approved pooled investment fund 核准汇集投资基金 9Bw5 t@  
approved provident fund scheme 认可公积金计划 wIHz TL  
approved provision 核准拨款 6{WT;W>WT:  
approved redeemable share 核准可赎回股份 Gw,kC{:C  
approved regional stock 认可地区性证券 [kkcV5I-  
approved retirement scheme 认可退休金计划 {moNtzE;  
approved subordinated loan 核准附属贷款 =B%e0M  
arbitrage 套戥；套汇；套利 '2{o_<m  
arbitrageur 套戥者；套汇者 ) hB*Hjh  
arbitrary amount 临时款项 k5 l~  
arrangement 措施；安排；协定 _I5+o\;1  
arrears 欠款 ..mz!:Zs0  
arrears of pay 欠付薪酬 "evV/Fg(  
arrears of revenue 逾期未收税款；逾期未收的帐项 `sC8ro@Fm  
articles of association 组织章程；组织细则；组织章程细则 g<3>7&^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +c_CYkHJ/  
ascertainment of profit 确定利润 kO"aE~  
"Asia Clear" “亚洲结算系统”