[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 Xn<|6u  
allotment notice 股份配售通知；配股通知 LR17ilaa'  
allotment of shares 股份分配 q 7+|U%!9  
allowable 可获宽免；免税的 xA}{ZnTbN  
allowable business loss 可扣除的营业亏损 r^\Wo7q  
allowable expenses 可扣税的支出 6& 9q6IIy  
allowance 免税额；津贴；备抵；准备金 Hc q@7g  
allowance for debts 债项的免税额 F|W H
=s3  
allowance for depreciation by wear and tear 耗损折旧免税额 I |mxyyf  
allowance for funeral expenses 殡殓费的免税额 `\-MpNw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |@ZyD$?  
allowance for repairs and outgoings 修葺及支出方面的免税额 \g@jc OKU  
allowance to debtor 给债务人的津贴 7nPm{=BG  
alteration of capital 资本更改 nm,Tng oj  
alternate trustee 候补受托人 wK%x
|%R[  
amalgamation 合并 C2%Yry  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qSV g.<+   
ambit of charges 征税范围；收费范围 <DdzDbgax  
amended valuation 经修订的估值 7aNoqS+  
American Commodities Exchange 美国商品交易所 Au?(_*/0  
American Express Bank Limited 美国运通银行 dnX^?  
American Stock Exchange 美国证券交易所 o\yqf:V8  
amortization 摊销 w?c~be$  
amount due from banks 存放银行同业的款项 jRdW=/q+(  
amount due from banks abroad 存放海外银行同业的款项 W!Rr_'yFe)  
amount due from holding companies 控股公司欠款 ;77q~_g$  
amount due from local banks 存放本港银行同业的款项 w?p8)Q6m  
amount due to banks 银行同业的存款 odq3@ ziO  
amount due to banks abroad 海外银行同业的存款 "  6  
amount due to holding companies 控股公司存款 _k W:FB  
amount due to local banks 本港银行同业的存款 ^m^,:]I0P  
amount due to outport banks 外埠银行同业的存款 5z:/d`P[  
amount for note issue 发行纸币的款额 M$LzV}k  
amount of bond 担保契据的款额 IRDD   
amount of consideration 代价款额 ]GHx<5Q:\  
amount of contribution 供款数额 $Jj0%?;  
amount of indebtedness 负债款额 e-o$bf%  
amount of principal of the loan 贷款本金额 ; >>/}J w\  
amount of rates chargeable 应征差饷数额 C)s*1@af  
amount of share capital 股本额  *FoPs  
amount of sums assured 承保款额 =}4lx^`oeT  
amount of variation 变动幅度 $S!WW|9j.  
amount of vote 拨款数额 DWJkN4}o  
amount payable 应付款额 : ]JsUb{YK  
amount receivable 应收款额 s}Sxl0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GEf[k OQ  
analysis 分析 |=}v^o ZC  
ancillary risk 附属风险 z0&I>P
G^  
annual account 周年帐目；周年帐目报表；年度决算；年结 s=|&NlO$  
annual accounting date 年结日期 r;aP`MVO<  
annual allowance 每年免税额；年积金；年度津贴；年津 ,_t}\7  
annual balance 年度余额 Z$a4@W9o  
annual disposable income 每年可动用收入 nnO@$
T  
annual estimates 周年预算 Y~bGgd]T  
annual fee 年费 &($Zs'X  
annual general meeting 周年大会 1]XIF?_Dm  
annual growth rate 年增率；每年增长率 [Z?vC  
annual long-term supplement 长期个案每年补助金 Aonq;} V e  
annual pensionable emolument 可供计算退休金的年薪 > 'KQL?!F  
annual report 年报 5Bc)QKh`l|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6Bm2_B  
annual return 周年报表；周年申报表；每年报税表格 h?:Y\DlU'  
Annual Return Rules 《周年报表规则》 _A/  ]m4  
annual review of consumer prices 每年消费物价回顾 :W nXoL  
annual roll-forward basis 逐年延展方式 MtO p][i  
annual salary 年薪 r\66]u[  
annual statement 年度报表；年度决算表 =8fZG t  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 *`V-zD  
annuitant 年金受益人 {VE$i2nC8  
annuity 年金 H}
c, P('  
annuity contract 年金合约 DWH)<\?  
annuity on human life 人寿年金 >(HUW^T/9z  
antecedent debt 先前的债项 W( tXq  
ante-dated cheque 倒填日期支票 &hY jQ&n  
anticipated expenditure 预期开支 =<[ZFO~v  
anticipated net profit 预期纯利 .el_pg  
anticipated revenue 预期收入  qz:_T  
anti-inflation measure 反通货膨胀措施 W\<5'9LNb  
anti-inflationary stance 反通货膨胀立场 S.OGLLprp  
apparent deficit 表面赤字 0IM#T=V  
apparent financial solvency 表面偿债能力 rzqUI*4%  
apparent partner 表面合伙人 Zb#  
application for personal assessment 个人入息课税申请书 g)iSC?H  
application of fund 资金应用 BPd]L=,/  
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 ARu^hz=  
appointed actuary 委任精算师
i=<(fq  
appointed auditor 委任核数师；委任审计师 _ ?2xIo  
appointed trustee 委任的受托人 v+=_  
appointer 委任人 %t
zz3Y  
apportioned pro rata 按比例分摊 $mOK|=tI_  
apportionment 分配；分摊 p8^^Pva/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #Y*AGxk  
apportionment formula 分摊方程式 6dmTv9e  
apportionment of estate duty 遗产税的分摊 M$gy J!Pb  
appraisal 估价；评估 OkO"t  
appreciable growth 可观增长 F<w/@.&m  
appreciable impact 显着影响 /bylA`IM W  
appreciable increase 可观增长 \ca4X{x  
appreciation 增值；升值 V*'9yk"
 
appreciation against other currencies 相对其他货币升值 z[ ;{p.W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LVLh& 9  
appreciation tax 增值税 UrxgKTry  
appropriation 拨款；拨用；拨付 _H8)O2mJ  
appropriation account 拨款帐目 i
x&hsNzD  
Appropriation Bill 拨款法案 q#Qr@Jf  
appropriation-in-aid system 补助拨款办法 xI~\15PhG  
approved assets 核准资产 X>|.BvY|  
approved basket stock 认可一篮子证券 9HEc=,D|  
approved budget 核准预算
<ZrZSt+<  
approved charitable donation 认可慈善捐款 73.o{V  
approved charitable institution 认可慈善机构 >8tE`2[i*  
approved currency 核准货币；认可货币 }RUC#aW1  
approved estimates 核准预算 \aUbBa%!  
approved estimates of expenditure 核准开支预算 a4: PufS  
approved overseas insurer 核准海外保险人 ,?#-1uIGL>  
approved overseas trust company 核准海外信托公司 $@&bK2@.(  
approved pooled investment fund 核准汇集投资基金 a3lo;Cfp  
approved provident fund scheme 认可公积金计划 |$b4{
 
approved provision 核准拨款 uR)@v^$FE  
approved redeemable share 核准可赎回股份 Hab9~v ]  
approved regional stock 认可地区性证券 vPwDV_zk  
approved retirement scheme 认可退休金计划 ?I/,r2ODLh  
approved subordinated loan 核准附属贷款 {@, L  
arbitrage 套戥；套汇；套利 TPEZ"%=Hg  
arbitrageur 套戥者；套汇者 {2:H
`|x  
arbitrary amount 临时款项  BW\R  
arrangement 措施；安排；协定 G(0bulq  
arrears 欠款 ;LrKXp  
arrears of pay 欠付薪酬 yMSRUQ x  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q#g s)2  
articles of association 组织章程；组织细则；组织章程细则 MB |(,{S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 63u'-Z"4  
ascertainment of profit 确定利润 xZhD6'Zzz  
"Asia Clear" “亚洲结算系统”