[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 eja_+`cJ  
allotment notice 股份配售通知；配股通知 Xa+ u>1"2"  
allotment of shares 股份分配 )x#^fN~ 7`  
allowable 可获宽免；免税的 O7:JG[tR*  
allowable business loss 可扣除的营业亏损 M" %w9)@  
allowable expenses 可扣税的支出 WG<D+P
 
allowance 免税额；津贴；备抵；准备金 C2FewsRz  
allowance for debts 债项的免税额 r\a9<nZ{  
allowance for depreciation by wear and tear 耗损折旧免税额 +K]kGF  
allowance for funeral expenses 殡殓费的免税额 ^O4.$4t|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jFnq{Lt  
allowance for repairs and outgoings 修葺及支出方面的免税额 K6_{AuL}4  
allowance to debtor 给债务人的津贴 l[.RnM[v  
alteration of capital 资本更改 I%;xMtY1o  
alternate trustee 候补受托人 e<>(c7bF  
amalgamation 合并 K@`F*^A}V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9aYCU/3  
ambit of charges 征税范围；收费范围 #~ UG9@a  
amended valuation 经修订的估值 7zT]\AnO  
American Commodities Exchange 美国商品交易所 W|; .G9  
American Express Bank Limited 美国运通银行 ho;Km  
American Stock Exchange 美国证券交易所 ?< mSEgvu  
amortization 摊销 nO2-fW:9]  
amount due from banks 存放银行同业的款项 a";(C,:0  
amount due from banks abroad 存放海外银行同业的款项 4)i/B99k  
amount due from holding companies 控股公司欠款 rl[&s\[  
amount due from local banks 存放本港银行同业的款项 5 J61PuH   
amount due to banks 银行同业的存款 UVA|(:  
amount due to banks abroad 海外银行同业的存款 o%5^dX&[  
amount due to holding companies 控股公司存款 jv?`9{-  
amount due to local banks 本港银行同业的存款 gVl%:Ra%  
amount due to outport banks 外埠银行同业的存款 P$4G2>D8dg  
amount for note issue 发行纸币的款额 wSBDJvI  
amount of bond 担保契据的款额 OcwD<Xy  
amount of consideration 代价款额 -(ABQgSO]  
amount of contribution 供款数额 NAlYfbp  
amount of indebtedness 负债款额 l+Uy  
amount of principal of the loan 贷款本金额 mn)kd  
amount of rates chargeable 应征差饷数额 Y }aa6  
amount of share capital 股本额 <9B\('  
amount of sums assured 承保款额 _T7tq  
amount of variation 变动幅度 ?`3`azfM  
amount of vote 拨款数额  =6Ihk  
amount payable 应付款额 /MO|q  
amount receivable 应收款额 +K])&}Dw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A90oX1l  
analysis 分析 eI/9uR%  
ancillary risk 附属风险 :"#EQq]ct
 
annual account 周年帐目；周年帐目报表；年度决算；年结 E
CWn/4Aws  
annual accounting date 年结日期 V \,Z (  
annual allowance 每年免税额；年积金；年度津贴；年津 jqhd<w  
annual balance 年度余额 Kzfa4C  
annual disposable income 每年可动用收入 %tT&/F  
annual estimates 周年预算 m$Lq#R={Z  
annual fee 年费 d;daYjOm  
annual general meeting 周年大会 BC=U6>`/  
annual growth rate 年增率；每年增长率 ri<E[8\  
annual long-term supplement 长期个案每年补助金 7aj|-gZ  
annual pensionable emolument 可供计算退休金的年薪 9#IKb:9k  
annual report 年报 _pnJ/YE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3i/$YX5@  
annual return 周年报表；周年申报表；每年报税表格 lED-Jo2  
Annual Return Rules 《周年报表规则》 xv4_q-r[  
annual review of consumer prices 每年消费物价回顾 J
Bo/<W#|  
annual roll-forward basis 逐年延展方式 mp:%k\cF|  
annual salary 年薪 Fc%@
  
annual statement 年度报表；年度决算表 Z_.Eale^  
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 T\55uQ  
annuitant 年金受益人 ]cdKd)  
annuity 年金 nlQ<Aa-%  
annuity contract 年金合约 +1zCb=;!{  
annuity on human life 人寿年金 9 ,=7Uh#7  
antecedent debt 先前的债项 5*l~7R  
ante-dated cheque 倒填日期支票 7aUk?Hf  
anticipated expenditure 预期开支
(p08jR '5  
anticipated net profit 预期纯利 ^p?O1qTg  
anticipated revenue 预期收入 ;I1} g]  
anti-inflation measure 反通货膨胀措施 VHGOVH,  
anti-inflationary stance 反通货膨胀立场 s-!Bpr16o0  
apparent deficit 表面赤字 rV>/:FG  
apparent financial solvency 表面偿债能力 6r4o47_t8#  
apparent partner 表面合伙人 B`3RyM"J@  
application for personal assessment 个人入息课税申请书 (vMC.y5  
application of fund 资金应用 g.ty#Z=:  
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 - |n\  
appointed actuary 委任精算师 +P2f<~  
appointed auditor 委任核数师；委任审计师 Z[[ou?c  
appointed trustee 委任的受托人 g!;k$`@{E'  
appointer 委任人 ^tc2?T  
apportioned pro rata 按比例分摊 gswp:82e2  
apportionment 分配；分摊 Yj99[ c#]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,iY/\ U''  
apportionment formula 分摊方程式 _-$O6eZ  
apportionment of estate duty 遗产税的分摊 ]V\qX+K  
appraisal 估价；评估 ~GZ!;An  
appreciable growth 可观增长 l3dGe'  
appreciable impact 显着影响 b1Bu5%bt,:  
appreciable increase 可观增长 u;rK.3o  
appreciation 增值；升值 ]y= ff6Q  
appreciation against other currencies 相对其他货币升值 )xYv$6=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /*\pm!]._^  
appreciation tax 增值税 -h+=^,  
appropriation 拨款；拨用；拨付 WlVp|s{TYP  
appropriation account 拨款帐目 \' (_r  
Appropriation Bill 拨款法案 7714}%Z  
appropriation-in-aid system 补助拨款办法 *)+1BYMo  
approved assets 核准资产 iLiEh2%P  
approved basket stock 认可一篮子证券 ~=qJSb  
approved budget 核准预算 o7Ms]AblT  
approved charitable donation 认可慈善捐款 |y=;#A  
approved charitable institution 认可慈善机构 p cwkO  
approved currency 核准货币；认可货币 vX|ZPn#  
approved estimates 核准预算 ug*#rpb  
approved estimates of expenditure 核准开支预算 ,b!!h]t  
approved overseas insurer 核准海外保险人 R r7
r5  
approved overseas trust company 核准海外信托公司 oxT..=-  
approved pooled investment fund 核准汇集投资基金 Blv!%es  
approved provident fund scheme 认可公积金计划 v3SH+E j4  
approved provision 核准拨款 !pY=\vK;  
approved redeemable share 核准可赎回股份 ma@3BiM  
approved regional stock 认可地区性证券 v ).V&":  
approved retirement scheme 认可退休金计划 -{H;w=9  
approved subordinated loan 核准附属贷款 ip6$Z3[)  
arbitrage 套戥；套汇；套利 Ln/6]CMl  
arbitrageur 套戥者；套汇者 U%oh?g  
arbitrary amount 临时款项 ?0k(wiF  
arrangement 措施；安排；协定 [C 1o9c!  
arrears 欠款 VbR/k,Co  
arrears of pay 欠付薪酬 .R5[bXxe7  
arrears of revenue 逾期未收税款；逾期未收的帐项 pMZKF=  
articles of association 组织章程；组织细则；组织章程细则 `QC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5y]1v  
ascertainment of profit 确定利润 M =Pn8<h~  
"Asia Clear" “亚洲结算系统”