[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 F4V) 0)G  
allotment notice 股份配售通知；配股通知 3;uLBuZOCN  
allotment of shares 股份分配 64"DT3:  
allowable 可获宽免；免税的 #Rs5W  
allowable business loss 可扣除的营业亏损 M djxTr^  
allowable expenses 可扣税的支出 Ms3GvPsgv  
allowance 免税额；津贴；备抵；准备金 Ed_Fx'  
allowance for debts 债项的免税额 `d /* sX?k  
allowance for depreciation by wear and tear 耗损折旧免税额 0Q#}:  
allowance for funeral expenses 殡殓费的免税额 ;>5]KNj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @x[A^  
allowance for repairs and outgoings 修葺及支出方面的免税额 -I*vl  
allowance to debtor 给债务人的津贴 ;/ |tU o$  
alteration of capital 资本更改 OYmutq  
alternate trustee 候补受托人 Ck m:;q  
amalgamation 合并 "?iyvzo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <wd;W;B  
ambit of charges 征税范围；收费范围 qrZ3`@C4k  
amended valuation 经修订的估值 Ut/%+r"s  
American Commodities Exchange 美国商品交易所 y La E]  
American Express Bank Limited 美国运通银行 z'O+B}  
American Stock Exchange 美国证券交易所 m' |wlI[lq  
amortization 摊销 `q |
)_  
amount due from banks 存放银行同业的款项 d}|z+D  
amount due from banks abroad 存放海外银行同业的款项 4}*.0'Hz  
amount due from holding companies 控股公司欠款 @1bl<27  
amount due from local banks 存放本港银行同业的款项 BT3yrq9  
amount due to banks 银行同业的存款 +RiI5.$=Z  
amount due to banks abroad 海外银行同业的存款 qq?o^_^4  
amount due to holding companies 控股公司存款 U ){4W0  
amount due to local banks 本港银行同业的存款 [P}mDX  
amount due to outport banks 外埠银行同业的存款 Ff =%eg]  
amount for note issue 发行纸币的款额 OP=-fX|*Q  
amount of bond 担保契据的款额 M*Q}^<E*  
amount of consideration 代价款额 k#/cdK!K  
amount of contribution 供款数额 1TGE>HG  
amount of indebtedness 负债款额 JIYzk]Tj  
amount of principal of the loan 贷款本金额 xDS]k]/(T  
amount of rates chargeable 应征差饷数额 ,S`FxJcE  
amount of share capital 股本额 DH i@ujr  
amount of sums assured 承保款额 U1rr=h g  
amount of variation 变动幅度 RHbbj}B  
amount of vote 拨款数额 /Ah'KN|EN  
amount payable 应付款额 JnqP`kYbTE  
amount receivable 应收款额 :>H{?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]HXHz(?;F  
analysis 分析
NMC0y|G  
ancillary risk 附属风险 3Tw9Uc\vT  
annual account 周年帐目；周年帐目报表；年度决算；年结 XVo+ <&  
annual accounting date 年结日期 >r}?v3QW  
annual allowance 每年免税额；年积金；年度津贴；年津 ,Qo:]
Mj  
annual balance 年度余额 !\Cu J5U  
annual disposable income 每年可动用收入 ,R7j9#D  
annual estimates 周年预算 XW^Pz(  
annual fee 年费 '*
@
=SM  
annual general meeting 周年大会 tqpi{e  
annual growth rate 年增率；每年增长率 zYWVz3l  
annual long-term supplement 长期个案每年补助金 bTAY5\wB  
annual pensionable emolument 可供计算退休金的年薪 /L|x3RHs  
annual report 年报 nYvkeT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W+4Bx=Mj  
annual return 周年报表；周年申报表；每年报税表格 k;SKQN  
Annual Return Rules 《周年报表规则》 0~DsA Ua  
annual review of consumer prices 每年消费物价回顾 *%atE  
annual roll-forward basis 逐年延展方式 7Xh @%[   
annual salary 年薪 *M>~$h7  
annual statement 年度报表；年度决算表 gv(MX ;B#  
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 ];=|))ky"  
annuitant 年金受益人 C}L2'l,  
annuity 年金 id`RscV]  
annuity contract 年金合约 MhD=\Lpj\  
annuity on human life 人寿年金 %@q2  
antecedent debt 先前的债项 .vi0DuD6  
ante-dated cheque 倒填日期支票 $DnR[V}rR!  
anticipated expenditure 预期开支 wM-H5\9n  
anticipated net profit 预期纯利 Q{miI N  
anticipated revenue 预期收入 gnb+i`  
anti-inflation measure 反通货膨胀措施 9.#")%_p  
anti-inflationary stance 反通货膨胀立场 0r!F]Rm-^  
apparent deficit 表面赤字 N_+D#Z.g  
apparent financial solvency 表面偿债能力 fI=p^k:  
apparent partner 表面合伙人 Z^WI~B0n t  
application for personal assessment 个人入息课税申请书 FBzsM7]j  
application of fund 资金应用 pY%KI  
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 ?hURNlR_Q  
appointed actuary 委任精算师 *{p:C  
appointed auditor 委任核数师；委任审计师 #P!M"_z  
appointed trustee 委任的受托人 YOvhMi  
appointer 委任人 +<B"g{dLuX  
apportioned pro rata 按比例分摊 B
w[#,_  
apportionment 分配；分摊 N\?__WlBK7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z;0<k;#T(p  
apportionment formula 分摊方程式 sP=^5K`g  
apportionment of estate duty 遗产税的分摊 >-w#&T &K  
appraisal 估价；评估 q,;wD1_wG  
appreciable growth 可观增长 wCj)@3F  
appreciable impact 显着影响 yKm6 8n^  
appreciable increase 可观增长 T5:xia>8O  
appreciation 增值；升值 /{I-gjovy  
appreciation against other currencies 相对其他货币升值 C?<-`$0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6 lEv<)cC  
appreciation tax 增值税 rx<P#y]3)  
appropriation 拨款；拨用；拨付 :n%&  
appropriation account 拨款帐目 8"V1h72vcW  
Appropriation Bill 拨款法案 #2Iw%H2q&  
appropriation-in-aid system 补助拨款办法 "%_T7A ![  
approved assets 核准资产 wqzpFPk(  
approved basket stock 认可一篮子证券 M}=>~TA@  
approved budget 核准预算 3+iryW(\  
approved charitable donation 认可慈善捐款 ?k^m|Z  
approved charitable institution 认可慈善机构 =
xSf-\F  
approved currency 核准货币；认可货币 5rQu ^6&  
approved estimates 核准预算 VT#`l0I}  
approved estimates of expenditure 核准开支预算 S5UQ   
approved overseas insurer 核准海外保险人 'jy
e*  
approved overseas trust company 核准海外信托公司 t/3qD 7L  
approved pooled investment fund 核准汇集投资基金 G)o:R iq  
approved provident fund scheme 认可公积金计划 hVd_1|/X  
approved provision 核准拨款 ;Uy}(  
approved redeemable share 核准可赎回股份 g{2~G
6%;0  
approved regional stock 认可地区性证券 E9@Sc>e  
approved retirement scheme 认可退休金计划 z;N`jqo   
approved subordinated loan 核准附属贷款 6C ?,V3Z  
arbitrage 套戥；套汇；套利 wuSotbc/  
arbitrageur 套戥者；套汇者 slP>;  
arbitrary amount 临时款项 IQ xi@7%&  
arrangement 措施；安排；协定 /o}i,i$  
arrears 欠款 .5 {<bY  
arrears of pay 欠付薪酬 IaO&f<^#o  
arrears of revenue 逾期未收税款；逾期未收的帐项 s |o(~2j  
articles of association 组织章程；组织细则；组织章程细则 >>8{N)c5E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ho^jmp  
ascertainment of profit 确定利润 dqFp"
Xe"%  
"Asia Clear" “亚洲结算系统”