[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 J aTp}#  
allotment notice 股份配售通知；配股通知 0Hxmm@X 2  
allotment of shares 股份分配 -G7TEq)  
allowable 可获宽免；免税的 vw,rF`LjZ  
allowable business loss 可扣除的营业亏损 ;r[@v347  
allowable expenses 可扣税的支出 BZ!v%4^9  
allowance 免税额；津贴；备抵；准备金 "pP^*9FrA  
allowance for debts 债项的免税额 gKYfQ+  
allowance for depreciation by wear and tear 耗损折旧免税额 %a+mk E  
allowance for funeral expenses 殡殓费的免税额 ).^}AFta  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -h|B1*mt  
allowance for repairs and outgoings 修葺及支出方面的免税额 q@t0NvNSu  
allowance to debtor 给债务人的津贴 ?W^c4NtP  
alteration of capital 资本更改 VXLT^iX  
alternate trustee 候补受托人 L>yJ  
amalgamation 合并 1i[FY?6`dh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i0$Bx>  
ambit of charges 征税范围；收费范围 npJt3 Y_I  
amended valuation 经修订的估值 '(bgs  
American Commodities Exchange 美国商品交易所 ]vWKR."4  
American Express Bank Limited 美国运通银行 N,8/Y  
American Stock Exchange 美国证券交易所 jB{4\)   
amortization 摊销 Qham^  
amount due from banks 存放银行同业的款项 gL_Y,A~Q{  
amount due from banks abroad 存放海外银行同业的款项 ojyIQk+  
amount due from holding companies 控股公司欠款 if|+EN%  
amount due from local banks 存放本港银行同业的款项 n8*;lK8  
amount due to banks 银行同业的存款 pn.wud}R  
amount due to banks abroad 海外银行同业的存款 Dn&D!B  
amount due to holding companies 控股公司存款 EkgE_8  
amount due to local banks 本港银行同业的存款  ={K`4BD  
amount due to outport banks 外埠银行同业的存款 OQW#a[=WQ  
amount for note issue 发行纸币的款额 P:30L'.=[  
amount of bond 担保契据的款额 Zjbc3M5  
amount of consideration 代价款额  wr[,  
amount of contribution 供款数额 ]o cWt3|  
amount of indebtedness 负债款额 +s- lCz  
amount of principal of the loan 贷款本金额 Ag{iq(X  
amount of rates chargeable 应征差饷数额 Llr>9(|  
amount of share capital 股本额 L#E] BY  
amount of sums assured 承保款额 oE#d
,Z  
amount of variation 变动幅度 |<:vY  
amount of vote 拨款数额 ]]Cb$$Td  
amount payable 应付款额 B!vmQR*1  
amount receivable 应收款额 N[<\>Ps|u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bGc~Wr|  
analysis 分析 S30?VG9U0f  
ancillary risk 附属风险 1P~X8=9h  
annual account 周年帐目；周年帐目报表；年度决算；年结 q Y
#n'&  
annual accounting date 年结日期 \v'p/G)g  
annual allowance 每年免税额；年积金；年度津贴；年津 :yUEkm8  
annual balance 年度余额 gb
H<]?  
annual disposable income 每年可动用收入 xuqv6b.  
annual estimates 周年预算 ^$b Y,CE  
annual fee 年费 -r-k_6QP  
annual general meeting 周年大会 zT!drq:x  
annual growth rate 年增率；每年增长率 i_j[?.?X}  
annual long-term supplement 长期个案每年补助金 N<~t3/Nm  
annual pensionable emolument 可供计算退休金的年薪 XUz3*rfs  
annual report 年报 O^oWG&Y;v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^s|6vd;PD=  
annual return 周年报表；周年申报表；每年报税表格 Z'"tB/=W  
Annual Return Rules 《周年报表规则》 :]\([Q+a  
annual review of consumer prices 每年消费物价回顾 <StN%2WQ1  
annual roll-forward basis 逐年延展方式 19w*!FGX  
annual salary 年薪 N@t|7~  
annual statement 年度报表；年度决算表 KET2Ws[w  
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@D@ucL  
annuitant 年金受益人 $<}$DH
_Y  
annuity 年金 '.:z&gSqx0  
annuity contract 年金合约 G"h'_7  
annuity on human life 人寿年金 vX/T3WV  
antecedent debt 先前的债项 R%?9z 8-  
ante-dated cheque 倒填日期支票 `aciXlqIF  
anticipated expenditure 预期开支 MF5[lK9e  
anticipated net profit 预期纯利 f|\onHI)>  
anticipated revenue 预期收入 %J+E/  
anti-inflation measure 反通货膨胀措施 .yz}ROmN^  
anti-inflationary stance 反通货膨胀立场 W"k"IvTW}  
apparent deficit 表面赤字 bbE!qk;hEP  
apparent financial solvency 表面偿债能力 '@_d(N1jTw  
apparent partner 表面合伙人 4 o Fel.o  
application for personal assessment 个人入息课税申请书 o]4*|ARPs  
application of fund 资金应用 5>[u `  
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 sB7# ~pA  
appointed actuary 委任精算师 1*\o.  
appointed auditor 委任核数师；委任审计师 'Gj3:-xqL  
appointed trustee 委任的受托人 a A
D^^l#  
appointer 委任人 > T^;MS  
apportioned pro rata 按比例分摊 8Vr%n2M  
apportionment 分配；分摊 Y3Yz)T}UkS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _852H$H\  
apportionment formula 分摊方程式 EV]1ml k$  
apportionment of estate duty 遗产税的分摊 pFOx>u2`a  
appraisal 估价；评估 ;r<^a6B  
appreciable growth 可观增长 X $jWo@  
appreciable impact 显着影响 6^]+[q}3  
appreciable increase 可观增长 r>>%2Z-P  
appreciation 增值；升值 UtoT  
appreciation against other currencies 相对其他货币升值 H?yK~bGQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MTuV^0%jD  
appreciation tax 增值税 CsGx@\jN  
appropriation 拨款；拨用；拨付 v[1aWv:  
appropriation account 拨款帐目 "~sW"n(F_  
Appropriation Bill 拨款法案 KcWN,!G  
appropriation-in-aid system 补助拨款办法 d;boIP`M;  
approved assets 核准资产 geru=7  
approved basket stock 认可一篮子证券 ]cHgleHQ  
approved budget 核准预算 ?9 <:QE;I>  
approved charitable donation 认可慈善捐款 ]_f_w9]  
approved charitable institution 认可慈善机构 )_HA>o_?C:  
approved currency 核准货币；认可货币 E(>=rD/+  
approved estimates 核准预算 u^^[Q2LDU}  
approved estimates of expenditure 核准开支预算 5_GYrR2  
approved overseas insurer 核准海外保险人 f%][}NN)Xr  
approved overseas trust company 核准海外信托公司 J,'M4O\S  
approved pooled investment fund 核准汇集投资基金 ;`0%t$@-  
approved provident fund scheme 认可公积金计划 dqU~`b
9  
approved provision 核准拨款 Ni9/}bb  
approved redeemable share 核准可赎回股份 W=N+V
qK  
approved regional stock 认可地区性证券 fDv2JdiU  
approved retirement scheme 认可退休金计划 f,U.7E  
approved subordinated loan 核准附属贷款 UXJeAE-  
arbitrage 套戥；套汇；套利 }bb;~  
arbitrageur 套戥者；套汇者 {'7B6  
arbitrary amount 临时款项
X_q\Sg  
arrangement 措施；安排；协定 ,0M_Bk"  
arrears 欠款 8'HEms  
arrears of pay 欠付薪酬 BtkOnbz8X  
arrears of revenue 逾期未收税款；逾期未收的帐项 bQgc8
/  
articles of association 组织章程；组织细则；组织章程细则 3Z>Ux3[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T6\[iJI|  
ascertainment of profit 确定利润 Wf+cDpK  
"Asia Clear" “亚洲结算系统”