[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 $YR{f[+L w  
allotment notice 股份配售通知；配股通知 v_.j/2U  
allotment of shares 股份分配 .=aMj rME  
allowable 可获宽免；免税的 6!
o/~I#  
allowable business loss 可扣除的营业亏损 4w2L?PDMi  
allowable expenses 可扣税的支出 )xbqQW7%0+  
allowance 免税额；津贴；备抵；准备金 ,|>nF;.Y  
allowance for debts 债项的免税额 3~8AcX@  
allowance for depreciation by wear and tear 耗损折旧免税额 C890+(D~  
allowance for funeral expenses 殡殓费的免税额 /3;=xZq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PE +qYCpP9  
allowance for repairs and outgoings 修葺及支出方面的免税额 a\|X^%2g  
allowance to debtor 给债务人的津贴 \!6t  
alteration of capital 资本更改 q .)^B@}_  
alternate trustee 候补受托人 gGD]t;<u  
amalgamation 合并 _4A&%>   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @~Rk^/0  
ambit of charges 征税范围；收费范围 ,9+nfj  
amended valuation 经修订的估值 <C2c"=b  
American Commodities Exchange 美国商品交易所 T&e%/  
American Express Bank Limited 美国运通银行 *,_2hvlz  
American Stock Exchange 美国证券交易所 $jDD0
<F.#  
amortization 摊销 O/'f$Zj36  
amount due from banks 存放银行同业的款项 P}b Dn;  
amount due from banks abroad 存放海外银行同业的款项 ]lC4+{V  
amount due from holding companies 控股公司欠款 R7y
-#?  
amount due from local banks 存放本港银行同业的款项 e1Dj0s?i~K  
amount due to banks 银行同业的存款 ROcY'-  
amount due to banks abroad 海外银行同业的存款 ">0 /8]l  
amount due to holding companies 控股公司存款 .jy)>"h0  
amount due to local banks 本港银行同业的存款 J78Qj[ v  
amount due to outport banks 外埠银行同业的存款 X@G[=Rs  
amount for note issue 发行纸币的款额 0!)U *+j,  
amount of bond 担保契据的款额 _LLW{^V  
amount of consideration 代价款额 </~1p~=hAt  
amount of contribution 供款数额 &7JEb]1C  
amount of indebtedness 负债款额 p` ^:Q*C"  
amount of principal of the loan 贷款本金额 d;IJ0xB+by  
amount of rates chargeable 应征差饷数额 iOE9FW|e  
amount of share capital 股本额 lb=2*dFJ1  
amount of sums assured 承保款额 4ZSfz# <[z  
amount of variation 变动幅度 _q2`m  
amount of vote 拨款数额 DWHOSXA4  
amount payable 应付款额 dICnB:SSB  
amount receivable 应收款额 QLxXp
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g5?r9e  
analysis 分析 Z{j!s6Y@{  
ancillary risk 附属风险 7 B4w.P,B  
annual account 周年帐目；周年帐目报表；年度决算；年结 Tm'lN5}&9  
annual accounting date 年结日期 t> fA!K%{  
annual allowance 每年免税额；年积金；年度津贴；年津 xow6@M,  
annual balance 年度余额 %l0_PhAB  
annual disposable income 每年可动用收入 gogl[gHO  
annual estimates 周年预算 |YMzp8Da(  
annual fee 年费 UzP@{?  
annual general meeting 周年大会 B`t)rBy  
annual growth rate 年增率；每年增长率 b*9m2=6  
annual long-term supplement 长期个案每年补助金 _&6juBb  
annual pensionable emolument 可供计算退休金的年薪 R|d^M&K,  
annual report 年报 -sruxF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HQjxJd5P  
annual return 周年报表；周年申报表；每年报税表格 $NH`Iu9t  
Annual Return Rules 《周年报表规则》 6tCV{pgm  
annual review of consumer prices 每年消费物价回顾 {3_F fsg`  
annual roll-forward basis 逐年延展方式 fwz5{>ON
]  
annual salary 年薪 O#<|[Dzw  
annual statement 年度报表；年度决算表 d7n4zx1Hh  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `*.r'k2R  
annuitant 年金受益人 4C2>0O<^s  
annuity 年金 @8}-0c  
annuity contract 年金合约 mRix0XBI~  
annuity on human life 人寿年金 Lk$Je O  
antecedent debt 先前的债项 0DW'(#`  
ante-dated cheque 倒填日期支票 Iltg0`  
anticipated expenditure 预期开支 I3F6-gH  
anticipated net profit 预期纯利 NG4eEnic!a  
anticipated revenue 预期收入 o)$Q]N##  
anti-inflation measure 反通货膨胀措施 ^loF#d=s  
anti-inflationary stance 反通货膨胀立场 k1@ A'n  
apparent deficit 表面赤字 kM}ic(K  
apparent financial solvency 表面偿债能力 Q*oA{eZY  
apparent partner 表面合伙人 o>QFdx  
application for personal assessment 个人入息课税申请书 [7ek;d;'t  
application of fund 资金应用 iLI.e rm  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件  pfT`WT  
appointed actuary 委任精算师 fS'k;r*r  
appointed auditor 委任核数师；委任审计师 ~Iu21Q(*  
appointed trustee 委任的受托人 ?3KR(6D  
appointer 委任人 %s&E-*X  
apportioned pro rata 按比例分摊 Q:Nwy(,I  
apportionment 分配；分摊 0|*UeM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 071E%
u,  
apportionment formula 分摊方程式 ._F6-pl  
apportionment of estate duty 遗产税的分摊 9cx!N,R t  
appraisal 估价；评估 ?Sd~u1w8K  
appreciable growth 可观增长 Ra15d^  
appreciable impact 显着影响 ^`B##9g~  
appreciable increase 可观增长 #E~WVTOw  
appreciation 增值；升值 C$Hl`>?$  
appreciation against other currencies 相对其他货币升值 .,BD DPFB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Xk$l-Zfse  
appreciation tax 增值税 (tz_D7c$F  
appropriation 拨款；拨用；拨付 WP#_qqO  
appropriation account 拨款帐目 bl!f5ROS(  
Appropriation Bill 拨款法案 :w&)XI34  
appropriation-in-aid system 补助拨款办法 o )}<  
approved assets 核准资产  el*pYI  
approved basket stock 认可一篮子证券 `!>dbR&1  
approved budget 核准预算 y9l.i@-  
approved charitable donation 认可慈善捐款 O'yjB$j  
approved charitable institution 认可慈善机构 W;)FNP|MT  
approved currency 核准货币；认可货币 r>:7${pF  
approved estimates 核准预算 u^4"96aXJ  
approved estimates of expenditure 核准开支预算 O+UV\  
approved overseas insurer 核准海外保险人 ,VcDvZ7  
approved overseas trust company 核准海外信托公司 $'mB8 S  
approved pooled investment fund 核准汇集投资基金 KE)D =P  
approved provident fund scheme 认可公积金计划 PU/Br;2A  
approved provision 核准拨款 fG[3%e  
approved redeemable share 核准可赎回股份 [C~)&2wh>  
approved regional stock 认可地区性证券 *~lg U4  
approved retirement scheme 认可退休金计划 Ns(L1'9=  
approved subordinated loan 核准附属贷款 N@du.d:  
arbitrage 套戥；套汇；套利 p9] 7g%  
arbitrageur 套戥者；套汇者 nluyE
K  
arbitrary amount 临时款项 Cx3m\ \c  
arrangement 措施；安排；协定 -GkK[KC H  
arrears 欠款 h9OL%n 7m'  
arrears of pay 欠付薪酬 xvz5\s|b  
arrears of revenue 逾期未收税款；逾期未收的帐项 re 1k]  
articles of association 组织章程；组织细则；组织章程细则 hhgz=7Y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]OCJ~Zw  
ascertainment of profit 确定利润 QmkC~kK1.  
"Asia Clear" “亚洲结算系统”