[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 H_sLviYLu  
allotment notice 股份配售通知；配股通知 rVowH
P  
allotment of shares 股份分配 (C*G)Aj7  
allowable 可获宽免；免税的 M>P-0IC  
allowable business loss 可扣除的营业亏损 E@^`B9;Q7  
allowable expenses 可扣税的支出 H$au02dpU  
allowance 免税额；津贴；备抵；准备金 &>\E >mJ  
allowance for debts 债项的免税额 5|f[evQj<S  
allowance for depreciation by wear and tear 耗损折旧免税额 .\M@oF   
allowance for funeral expenses 殡殓费的免税额 uNZJNrV%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QFU;\H/  
allowance for repairs and outgoings 修葺及支出方面的免税额 uy)iB'st
&  
allowance to debtor 给债务人的津贴 REDh`Wd  
alteration of capital 资本更改 ) [yM4QFl  
alternate trustee 候补受托人 k<wX??'  
amalgamation 合并 #x$.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]^$&Ejpe#  
ambit of charges 征税范围；收费范围 !yU!ta Q  
amended valuation 经修订的估值 km,}7^?F0r  
American Commodities Exchange 美国商品交易所 CT+pkNC  
American Express Bank Limited 美国运通银行 dy N`9  
American Stock Exchange 美国证券交易所 |(N4ZmTm  
amortization 摊销 QE[ETv  
amount due from banks 存放银行同业的款项 |UZPn>F~  
amount due from banks abroad 存放海外银行同业的款项 VFz(U)._  
amount due from holding companies 控股公司欠款 #X'!wr|-  
amount due from local banks 存放本港银行同业的款项 
kKAK;JQ  
amount due to banks 银行同业的存款 ,pE{N&p9  
amount due to banks abroad 海外银行同业的存款 Ug*:o d  
amount due to holding companies 控股公司存款 LL|$M;S  
amount due to local banks 本港银行同业的存款 +RQl MAB  
amount due to outport banks 外埠银行同业的存款 h~{TCK+I  
amount for note issue 发行纸币的款额 jjL(=n<J<"  
amount of bond 担保契据的款额 W4Rs9NA}  
amount of consideration 代价款额 pE@Q (9`b{  
amount of contribution 供款数额 +:pjQ1LsJ  
amount of indebtedness 负债款额 ^dFdw\  
amount of principal of the loan 贷款本金额 Q+'mBi
}  
amount of rates chargeable 应征差饷数额 fC+<n{"C  
amount of share capital 股本额 Zc(uK{3W-  
amount of sums assured 承保款额 M@EML @~  
amount of variation 变动幅度 -8;U1^#  
amount of vote 拨款数额 x~C%Hp*#  
amount payable 应付款额 W(a31d  
amount receivable 应收款额 W}#eQ|oCV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5xX*68]%  
analysis 分析 .P+om< ~B  
ancillary risk 附属风险 z[Xs=S!]I  
annual account 周年帐目；周年帐目报表；年度决算；年结 >Pj ?IE6  
annual accounting date 年结日期 VSP6osX{  
annual allowance 每年免税额；年积金；年度津贴；年津 :5Ib OpVM  
annual balance 年度余额 !4TMgM  
annual disposable income 每年可动用收入 .<566g}VP  
annual estimates 周年预算 udVEOn$  
annual fee 年费 `6;%HbP$W+  
annual general meeting 周年大会 9gR@Q%b)  
annual growth rate 年增率；每年增长率 D_er(  
annual long-term supplement 长期个案每年补助金 1uBnU2E  
annual pensionable emolument 可供计算退休金的年薪 b$\3Y'":  
annual report 年报 5:v"^"Sz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 NF+^  
annual return 周年报表；周年申报表；每年报税表格 !j[Oyr|  
Annual Return Rules 《周年报表规则》 6&/n/g  
annual review of consumer prices 每年消费物价回顾 s)X'PJ0&Bs  
annual roll-forward basis 逐年延展方式 0V6gNEAUg  
annual salary 年薪 N9@@n:JT  
annual statement 年度报表；年度决算表 9nF;$HB  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7\I,;swo  
annuitant 年金受益人 uz-O%R-  
annuity 年金 H:byCFN-  
annuity contract 年金合约 O2./?Ye  
annuity on human life 人寿年金 w h8h1I  
antecedent debt 先前的债项 :4RD.l  
ante-dated cheque 倒填日期支票 j"o8]UT/  
anticipated expenditure 预期开支
7`-fN|  
anticipated net profit 预期纯利 Q${0(#Nu  
anticipated revenue 预期收入 1}nrVn[B9  
anti-inflation measure 反通货膨胀措施 [~e{58}J|  
anti-inflationary stance 反通货膨胀立场 x9S~ns+r  
apparent deficit 表面赤字 zzOc # /  
apparent financial solvency 表面偿债能力 Y&M}3H>E  
apparent partner 表面合伙人 ,SQmQ6h  
application for personal assessment 个人入息课税申请书 ^1y (N>W  
application of fund 资金应用 I-oY@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 2;X{ZLo
 
appointed actuary 委任精算师 ; s{k32e  
appointed auditor 委任核数师；委任审计师 '4 T}$a"i  
appointed trustee 委任的受托人 #+dF3]X(&  
appointer 委任人 #nG?}*#  
apportioned pro rata 按比例分摊 Sh&n DdF"  
apportionment 分配；分摊 O#Y;s;)i"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k~ Z9og  
apportionment formula 分摊方程式 ~1e?9D  
apportionment of estate duty 遗产税的分摊 2P)*Y5`KBH  
appraisal 估价；评估 4rkj$  
appreciable growth 可观增长 BPRhGG|9j
 
appreciable impact 显着影响 qy@v,a  
appreciable increase 可观增长 NQb!?w  
appreciation 增值；升值 EG=~0j~  
appreciation against other currencies 相对其他货币升值 IJX75hE0g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ig G8L  
appreciation tax 增值税 vb^/DMhz  
appropriation 拨款；拨用；拨付 hH Kd+QpI  
appropriation account 拨款帐目 rBNl%+ sB  
Appropriation Bill 拨款法案 .A 12Co  
appropriation-in-aid system 补助拨款办法 >IZ|:lsxE  
approved assets 核准资产 :)7{$ OR&  
approved basket stock 认可一篮子证券 um.s:vj$  
approved budget 核准预算 rqa?A}'  
approved charitable donation 认可慈善捐款 <zUU`  
approved charitable institution 认可慈善机构 -<e8\Z`  
approved currency 核准货币；认可货币 oqM(?3 yv  
approved estimates 核准预算 %K@s0uQ  
approved estimates of expenditure 核准开支预算 N=4`jy =  
approved overseas insurer 核准海外保险人 qU!xh)  
approved overseas trust company 核准海外信托公司 +%Y`>1I^#  
approved pooled investment fund 核准汇集投资基金 {zGM[A  
approved provident fund scheme 认可公积金计划 Tz/=\_}  
approved provision 核准拨款 oEfy {54  
approved redeemable share 核准可赎回股份 2AN6(k4o  
approved regional stock 认可地区性证券 IC5[:UZ5]
 
approved retirement scheme 认可退休金计划 [+7Nu  
approved subordinated loan 核准附属贷款 #fT1\1[]  
arbitrage 套戥；套汇；套利 8&d
s  
arbitrageur 套戥者；套汇者 snU $Na3  
arbitrary amount 临时款项 Hzos$1DJ  
arrangement 措施；安排；协定 ';T=kS<^_  
arrears 欠款 a3i;r M2  
arrears of pay 欠付薪酬 x[%z \  
arrears of revenue 逾期未收税款；逾期未收的帐项 w?u4-GT  
articles of association 组织章程；组织细则；组织章程细则 X MkyX&y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i;+]Y  
ascertainment of profit 确定利润 LojE
J  
"Asia Clear" “亚洲结算系统”