[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 8r~4iVwg  
allotment notice 股份配售通知；配股通知 ZqSczS7uf  
allotment of shares 股份分配 5nk]{ G> V  
allowable 可获宽免；免税的 TG!sck4/-Q  
allowable business loss 可扣除的营业亏损 ec{pWzAe  
allowable expenses 可扣税的支出 $:>K-4X\}  
allowance 免税额；津贴；备抵；准备金 V%"aU}   
allowance for debts 债项的免税额 CrK}mbe  
allowance for depreciation by wear and tear 耗损折旧免税额 lK{h%2A\b  
allowance for funeral expenses 殡殓费的免税额 wE'~Qj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 NZv1dy`fa  
allowance for repairs and outgoings 修葺及支出方面的免税额 1%>/%eyn5  
allowance to debtor 给债务人的津贴 I
F<jq\M  
alteration of capital 资本更改 ?(E $|A  
alternate trustee 候补受托人 Nkc=@l{  
amalgamation 合并 %kF6y_h`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R+P1 +5  
ambit of charges 征税范围；收费范围 1B2>8N  
amended valuation 经修订的估值 m'Ran3rp  
American Commodities Exchange 美国商品交易所 gx3arVa  
American Express Bank Limited 美国运通银行 BYRf MtT@+  
American Stock Exchange 美国证券交易所 9OX&;O+ 5  
amortization 摊销 :X+7}!Wlo  
amount due from banks 存放银行同业的款项 _/hWz
j=q  
amount due from banks abroad 存放海外银行同业的款项 "I u3&mc  
amount due from holding companies 控股公司欠款 [/'
W
#x  
amount due from local banks 存放本港银行同业的款项 tX)^$3A  
amount due to banks 银行同业的存款 HG{OkDx]fl  
amount due to banks abroad 海外银行同业的存款 p?ICZg:  
amount due to holding companies 控股公司存款 rq>@0i  
amount due to local banks 本港银行同业的存款 Zhf+u r  
amount due to outport banks 外埠银行同业的存款 @?TOg{:  
amount for note issue 发行纸币的款额 iXI >>9  
amount of bond 担保契据的款额 X"*pt5B6`  
amount of consideration 代价款额 $vx]\` ^  
amount of contribution 供款数额 u`g|u:(r  
amount of indebtedness 负债款额 67^?v)|  
amount of principal of the loan 贷款本金额 ZPRkk?M}.  
amount of rates chargeable 应征差饷数额 !ouJ3Jn   
amount of share capital 股本额 6VW&An[6r  
amount of sums assured 承保款额 `i;f  
amount of variation 变动幅度 Ap R
>b%  
amount of vote 拨款数额 .O
@T#0&=_  
amount payable 应付款额 eqV;4dhm  
amount receivable 应收款额 YB*I'm3q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wMr*D['" #  
analysis 分析 & Yb !j  
ancillary risk 附属风险 "5,'K~hz  
annual account 周年帐目；周年帐目报表；年度决算；年结 (} ?")$.  
annual accounting date 年结日期 V_^p?Fi#  
annual allowance 每年免税额；年积金；年度津贴；年津 |bDUekjR  
annual balance 年度余额 lG6P+ Z/nf  
annual disposable income 每年可动用收入 |U)M.\h  
annual estimates 周年预算 O!#r2Y"?K1  
annual fee 年费 +K{ J
* n  
annual general meeting 周年大会 g\:(1oY  
annual growth rate 年增率；每年增长率 $9bLD >.  
annual long-term supplement 长期个案每年补助金 v;1<K@UT  
annual pensionable emolument 可供计算退休金的年薪 s,Azcqem  
annual report 年报 b"iPuN!p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^zn&"@  
annual return 周年报表；周年申报表；每年报税表格 *> LA30R*v  
Annual Return Rules 《周年报表规则》 U4M}E h8  
annual review of consumer prices 每年消费物价回顾 dg-nv]7  
annual roll-forward basis 逐年延展方式 x
}B3h9]  
annual salary 年薪 (l}W\iB'd  
annual statement 年度报表；年度决算表 c&X2k\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ozB2L\D7  
annuitant 年金受益人 "n'kv!?\  
annuity 年金 }LeizbU  
annuity contract 年金合约 nHyqfd<V>  
annuity on human life 人寿年金 Q #IlUo  
antecedent debt 先前的债项 #g=7fu{n:  
ante-dated cheque 倒填日期支票 %\$~B?A t  
anticipated expenditure 预期开支 07b=Zhh  
anticipated net profit 预期纯利 kn%i#Fz  
anticipated revenue 预期收入 l$/.B=]  
anti-inflation measure 反通货膨胀措施 <x-7MU&  
anti-inflationary stance 反通货膨胀立场 4 ))ZBq?  
apparent deficit 表面赤字 []OmztB  
apparent financial solvency 表面偿债能力 jzvrJ14  
apparent partner 表面合伙人 OGcq]u
e  
application for personal assessment 个人入息课税申请书 P8[rp  
application of fund 资金应用 8n??/VDRl  
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 5Q7Z$A1a 9  
appointed actuary 委任精算师 ?&Ug" $v  
appointed auditor 委任核数师；委任审计师 Nux   
appointed trustee 委任的受托人 ;|U !
\Xp  
appointer 委任人 y90wLU9f  
apportioned pro rata 按比例分摊 _59f.FsVR  
apportionment 分配；分摊 6({TG&`!]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z>]P_E~`}  
apportionment formula 分摊方程式 0#Ae<  
apportionment of estate duty 遗产税的分摊
\~X:ffb =  
appraisal 估价；评估 k~Z;S QyN  
appreciable growth 可观增长 ?mw
a6]  
appreciable impact 显着影响 1Be/(pSc  
appreciable increase 可观增长 7D&O5Z=%+  
appreciation 增值；升值 WYJH+"@%j  
appreciation against other currencies 相对其他货币升值 -kzp>=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {'cm;V+  
appreciation tax 增值税 2 :oAS
  
appropriation 拨款；拨用；拨付 +R"Y~ m{F  
appropriation account 拨款帐目 `NySTd)\  
Appropriation Bill 拨款法案 t#d{hEr  
appropriation-in-aid system 补助拨款办法 zt;aB>jz#  
approved assets 核准资产 ?[?;%Y  
approved basket stock 认可一篮子证券 'C7$,H'  
approved budget 核准预算 WeZ?L|&%w0  
approved charitable donation 认可慈善捐款 (1e,9!?  
approved charitable institution 认可慈善机构 :lW8f~!  
approved currency 核准货币；认可货币 zb3,2D+P  
approved estimates 核准预算 F1*xY%Jv^M  
approved estimates of expenditure 核准开支预算 QpCTHpZ  
approved overseas insurer 核准海外保险人 w"{mDL}c  
approved overseas trust company 核准海外信托公司 [>D5(O  
approved pooled investment fund 核准汇集投资基金 =O%'qUj`q  
approved provident fund scheme 认可公积金计划 # Rhtaq9  
approved provision 核准拨款 i&^]qL|J  
approved redeemable share 核准可赎回股份 XM f>B|
  
approved regional stock 认可地区性证券 nc3u
sq  
approved retirement scheme 认可退休金计划 ka/>jV"  
approved subordinated loan 核准附属贷款 xc}kDpF=g  
arbitrage 套戥；套汇；套利 t|P+^SL  
arbitrageur 套戥者；套汇者 RiG]-K:  
arbitrary amount 临时款项 BD- c<K"  
arrangement 措施；安排；协定 o-<XR9,N*  
arrears 欠款
m yy*rt  
arrears of pay 欠付薪酬 ;Wg
kf_3  
arrears of revenue 逾期未收税款；逾期未收的帐项 =%SH2kb  
articles of association 组织章程；组织细则；组织章程细则 +#
L'gc  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [gGo^^aW#  
ascertainment of profit 确定利润 MFn\ [J`Ra  
"Asia Clear" “亚洲结算系统”