[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 *M^<oG  
allotment notice 股份配售通知；配股通知 w{*PZ b4  
allotment of shares 股份分配 [w90gp1O[  
allowable 可获宽免；免税的 8'"=y}]H~  
allowable business loss 可扣除的营业亏损 dmWCNeja.  
allowable expenses 可扣税的支出 );zLgNx,  
allowance 免税额；津贴；备抵；准备金 U=WS ]  
allowance for debts 债项的免税额 ob;O,&e0>  
allowance for depreciation by wear and tear 耗损折旧免税额 +s;>@j()V  
allowance for funeral expenses 殡殓费的免税额 7`f%? xVn0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CTS1."kx1  
allowance for repairs and outgoings 修葺及支出方面的免税额 PIAE6,*  
allowance to debtor 给债务人的津贴 aaP6zJXi  
alteration of capital 资本更改 |\W53,n9  
alternate trustee 候补受托人 uBl&{$<  
amalgamation 合并 BwkY;Ur/AL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 npd:aGx  
ambit of charges 征税范围；收费范围 TuEM  
amended valuation 经修订的估值 l8khu)\n4R  
American Commodities Exchange 美国商品交易所 {- &`@V  
American Express Bank Limited 美国运通银行 S1[, al  
American Stock Exchange 美国证券交易所 2qot(Zs1i  
amortization 摊销 84!Hd.H  
amount due from banks 存放银行同业的款项 { V)`6  
amount due from banks abroad 存放海外银行同业的款项 (:I]v_qEYS  
amount due from holding companies 控股公司欠款 !S%0#d2  
amount due from local banks 存放本港银行同业的款项 6?Kl L [~  
amount due to banks 银行同业的存款 f Tso[r:F.  
amount due to banks abroad 海外银行同业的存款 W* Si"s2  
amount due to holding companies 控股公司存款 Ze[,0Y!u&  
amount due to local banks 本港银行同业的存款 &)jq 3  
amount due to outport banks 外埠银行同业的存款 L6ap|u  
amount for note issue 发行纸币的款额 ps;dbY*s6  
amount of bond 担保契据的款额 XF+4*),  
amount of consideration 代价款额 zn>+
\  
amount of contribution 供款数额 QW
nGolN  
amount of indebtedness 负债款额 2]<.m]  
amount of principal of the loan 贷款本金额 BA2J dU  
amount of rates chargeable 应征差饷数额 $H)QUFyC  
amount of share capital 股本额 )3)7zulnXH  
amount of sums assured 承保款额 '$c9S [  
amount of variation 变动幅度 | RXQ _|  
amount of vote 拨款数额 OIJT~Z}  
amount payable 应付款额 'zbvg0T  
amount receivable 应收款额 OLqV#i[K#9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lWecxD$  
analysis 分析 }h=PW'M{  
ancillary risk 附属风险 f Zj,Q#}D  
annual account 周年帐目；周年帐目报表；年度决算；年结 ="5D}%  
annual accounting date 年结日期  DR{O.TX  
annual allowance 每年免税额；年积金；年度津贴；年津 WQ}wQ:]  
annual balance 年度余额 5|=J\Lp2I  
annual disposable income 每年可动用收入 MI'"Xzp{s  
annual estimates 周年预算 ? 3OfiGX?  
annual fee 年费 co~NXpqg  
annual general meeting 周年大会 W7Y@]QMX  
annual growth rate 年增率；每年增长率 Q`W2\Kod]  
annual long-term supplement 长期个案每年补助金 ``P9f
d  
annual pensionable emolument 可供计算退休金的年薪 |iI dm  
annual report 年报 14"57Jt8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P%)r4+at  
annual return 周年报表；周年申报表；每年报税表格 2Kf/Id1  
Annual Return Rules 《周年报表规则》 [@ev%x,  
annual review of consumer prices 每年消费物价回顾 lcm3wJ'w  
annual roll-forward basis 逐年延展方式 EG`6T  
annual salary 年薪 Q#G xo  
annual statement 年度报表；年度决算表 uD P:kM  
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 &92/qRh7  
annuitant 年金受益人 E]rXp~AZm  
annuity 年金 5 ty2e`~K  
annuity contract 年金合约 bD0l^?Hu!  
annuity on human life 人寿年金 lKw-C[  
antecedent debt 先前的债项 n."n?C'{  
ante-dated cheque 倒填日期支票 Ny^f
'tsA  
anticipated expenditure 预期开支 (jA5 `4>u  
anticipated net profit 预期纯利 GdcXU:J /  
anticipated revenue 预期收入 QM#Vl19>j(  
anti-inflation measure 反通货膨胀措施 uE41"?GS  
anti-inflationary stance 反通货膨胀立场 ;aV3j /  
apparent deficit 表面赤字 9xO@_pkX  
apparent financial solvency 表面偿债能力 X!qK[b@Z  
apparent partner 表面合伙人 D>[Sib/@  
application for personal assessment 个人入息课税申请书 O7Jux-E1C  
application of fund 资金应用 9zb1t1[W  
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 :Y\ ~[Y  
appointed actuary 委任精算师 ;_vhKU)%J#  
appointed auditor 委任核数师；委任审计师 C@6:uiT$  
appointed trustee 委任的受托人 NX,m6u  
appointer 委任人 \1jThJn  
apportioned pro rata 按比例分摊 DPjs?M<  
apportionment 分配；分摊 Zs />_w}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3fhY+$tq  
apportionment formula 分摊方程式 <@"rI>=  
apportionment of estate duty 遗产税的分摊 Rey+3*zUb  
appraisal 估价；评估 &J
&'J~N  
appreciable growth 可观增长 ["<Xh0_  
appreciable impact 显着影响 ;ND$4$  
appreciable increase 可观增长 [M[<'+^*  
appreciation 增值；升值 ()IZ7#kL?  
appreciation against other currencies 相对其他货币升值 j*<J&/luYZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9L:wfg}8s  
appreciation tax 增值税 m2\\!C]f  
appropriation 拨款；拨用；拨付 7h}gIm7e"  
appropriation account 拨款帐目 pOXI*0_g.  
Appropriation Bill 拨款法案 ]JjS$VMauX  
appropriation-in-aid system 补助拨款办法 Q?i_Nl/|  
approved assets 核准资产 ywA
vqT,  
approved basket stock 认可一篮子证券 hm1s~@oEm  
approved budget 核准预算 M5ZH 6X@5  
approved charitable donation 认可慈善捐款 |y U!d %  
approved charitable institution 认可慈善机构 7b[sW|{  
approved currency 核准货币；认可货币 |${4sUR  
approved estimates 核准预算 P}}G9^  
approved estimates of expenditure 核准开支预算 7P+1W \  
approved overseas insurer 核准海外保险人 S-S%IdL  
approved overseas trust company 核准海外信托公司 `!vqT 3p,  
approved pooled investment fund 核准汇集投资基金 YWK0.F,8a  
approved provident fund scheme 认可公积金计划 N!(mM;1X)  
approved provision 核准拨款 G0UaE1n  
approved redeemable share 核准可赎回股份 zsXgpnlHT  
approved regional stock 认可地区性证券 K9#kdo1 2  
approved retirement scheme 认可退休金计划 \R<MQ# x  
approved subordinated loan 核准附属贷款 ks0Q+YW  
arbitrage 套戥；套汇；套利 oZiW4z*Wh  
arbitrageur 套戥者；套汇者 v1,#7sAW'  
arbitrary amount 临时款项 1 %P-X!  
arrangement 措施；安排；协定 ->b5" {t  
arrears 欠款 ]ZcivnN#  
arrears of pay 欠付薪酬 + +}!Gfc?s  
arrears of revenue 逾期未收税款；逾期未收的帐项 R.rch2  
articles of association 组织章程；组织细则；组织章程细则 ayA;6Qt  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o99ExQ.  
ascertainment of profit 确定利润 SA +d4P_T  
"Asia Clear" “亚洲结算系统”