[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 d_=@1JM>  
allotment notice 股份配售通知；配股通知 WS8m^~S@\  
allotment of shares 股份分配 {~>?%]tf  
allowable 可获宽免；免税的 }\}pSq W  
allowable business loss 可扣除的营业亏损 wXp A1,i  
allowable expenses 可扣税的支出 <qN0Q7  
allowance 免税额；津贴；备抵；准备金 C J S  
allowance for debts 债项的免税额 Xu`c_  
allowance for depreciation by wear and tear 耗损折旧免税额 Zpg/T K  
allowance for funeral expenses 殡殓费的免税额 Ql a'vcT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b'Qia'a%  
allowance for repairs and outgoings 修葺及支出方面的免税额 \bqIe} 3V7  
allowance to debtor 给债务人的津贴 e>~g!S}G  
alteration of capital 资本更改 RvKP&  
alternate trustee 候补受托人 .MkHB0 2N  
amalgamation 合并 ^pZ1uN!b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GqumH/;  
ambit of charges 征税范围；收费范围 ?|'+5$  
amended valuation 经修订的估值 IY6DZP  
American Commodities Exchange 美国商品交易所 5=tvB,Ux4  
American Express Bank Limited 美国运通银行 \"B?'Ep;  
American Stock Exchange 美国证券交易所 v.:aICB5  
amortization 摊销 >_P7k5Y^  
amount due from banks 存放银行同业的款项 }#'wy  
amount due from banks abroad 存放海外银行同业的款项
;EbGW
&T  
amount due from holding companies 控股公司欠款 |m7
U^  
amount due from local banks 存放本港银行同业的款项 Ai
fc0P-H  
amount due to banks 银行同业的存款 O,R5csMh  
amount due to banks abroad 海外银行同业的存款 I&~kwOP  
amount due to holding companies 控股公司存款 m7wD#?lm  
amount due to local banks 本港银行同业的存款 ]| 6 2l+  
amount due to outport banks 外埠银行同业的存款 )=l~XV  
amount for note issue 发行纸币的款额 _O)xE9t#ru  
amount of bond 担保契据的款额 D7|[:``  
amount of consideration 代价款额 <+UEM~)  
amount of contribution 供款数额 GL$!JKWp  
amount of indebtedness 负债款额 k`JP  
amount of principal of the loan 贷款本金额 vN:gu\^-   
amount of rates chargeable 应征差饷数额 xF: O6KL  
amount of share capital 股本额 \7PPFKS  
amount of sums assured 承保款额 `s5<PCq  
amount of variation 变动幅度 d4KTwn5g  
amount of vote 拨款数额 K}"xZy Tm1  
amount payable 应付款额 YXI_ '  
amount receivable 应收款额 .zQ:u{FT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IvGQ7 VLr  
analysis 分析 xY9#ouF  
ancillary risk 附属风险 P8!O N=  
annual account 周年帐目；周年帐目报表；年度决算；年结 m3W:\LTTp  
annual accounting date 年结日期 koOkm:(,  
annual allowance 每年免税额；年积金；年度津贴；年津 MyB&mC7Es  
annual balance 年度余额 
FY_.Vp  
annual disposable income 每年可动用收入 ap=m5h27  
annual estimates 周年预算 G2 A#&86J{  
annual fee 年费 WLl_;BgN  
annual general meeting 周年大会 FJ0Ity4u6  
annual growth rate 年增率；每年增长率 {y)O?9q  
annual long-term supplement 长期个案每年补助金 ws8@yr<R  
annual pensionable emolument 可供计算退休金的年薪 ]j> W9n?  
annual report 年报 MB.\G.bV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HS>(y2}'  
annual return 周年报表；周年申报表；每年报税表格 e$]`  
Annual Return Rules 《周年报表规则》 ta"uxL\gge  
annual review of consumer prices 每年消费物价回顾 U-Ia$b-5!  
annual roll-forward basis 逐年延展方式 8G$ %DZ $  
annual salary 年薪 m,}0p  
annual statement 年度报表；年度决算表 0VsQ$4'V^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 oV"d%ks  
annuitant 年金受益人 HVO mM17  
annuity 年金 =k.:XblEe[  
annuity contract 年金合约 DUH\/<^g  
annuity on human life 人寿年金  x{K^u"  
antecedent debt 先前的债项 k1tJ$}  
ante-dated cheque 倒填日期支票 _)|_KQQu  
anticipated expenditure 预期开支 ycYT1Sg8  
anticipated net profit 预期纯利 PP
oQNW  
anticipated revenue 预期收入 m2c>RCq  
anti-inflation measure 反通货膨胀措施 _Z~cJIEU  
anti-inflationary stance 反通货膨胀立场 dRwOt  
apparent deficit 表面赤字 ]0 N'Wtbn  
apparent financial solvency 表面偿债能力 e7e6b-"_2  
apparent partner 表面合伙人 S1jI8 #z}_  
application for personal assessment 个人入息课税申请书 +c)"p4m  
application of fund 资金应用 LX<arHz  
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 _N8Tu~lqV  
appointed actuary 委任精算师 F`!B!uY  
appointed auditor 委任核数师；委任审计师 A:|dY^,:?*  
appointed trustee 委任的受托人
Zop3[-  
appointer 委任人 [zXKS|  
apportioned pro rata 按比例分摊 ]vj.s/F~  
apportionment 分配；分摊 E/bIq}R6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6P,vGmR  
apportionment formula 分摊方程式 2P \k;T(  
apportionment of estate duty 遗产税的分摊 $DPMi9,7^  
appraisal 估价；评估 Xae0xs  
appreciable growth 可观增长 Y~I$goT  
appreciable impact 显着影响 tG8)!  
appreciable increase 可观增长 ~K'e}<-G  
appreciation 增值；升值 7# >;iG uz  
appreciation against other currencies 相对其他货币升值 \YUl$d0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .'`7JU#{  
appreciation tax 增值税 mCM7FFl I  
appropriation 拨款；拨用；拨付 Q`?+w+y7  
appropriation account 拨款帐目 $d b]b   
Appropriation Bill 拨款法案 /zt9;^e  
appropriation-in-aid system 补助拨款办法 DlC\sm  
approved assets 核准资产 &[u>^VO8  
approved basket stock 认可一篮子证券 nP]tc  
approved budget 核准预算 #Z;6f{yWf  
approved charitable donation 认可慈善捐款 $~>3bik@  
approved charitable institution 认可慈善机构 |gXtP-  
approved currency 核准货币；认可货币 E`E$ }iLs  
approved estimates 核准预算 s|40v@M  
approved estimates of expenditure 核准开支预算 G.j R  
approved overseas insurer 核准海外保险人 @|I:A  
approved overseas trust company 核准海外信托公司 V[9#+l~#  
approved pooled investment fund 核准汇集投资基金
NO$n-<ag  
approved provident fund scheme 认可公积金计划 ZtzS G@f  
approved provision 核准拨款 2T3TD%  
approved redeemable share 核准可赎回股份 ^O>G?
a  
approved regional stock 认可地区性证券 k8>(-W"A  
approved retirement scheme 认可退休金计划 4Cd#S9<ed  
approved subordinated loan 核准附属贷款 M.DU^
-7  
arbitrage 套戥；套汇；套利 f/1soGA  
arbitrageur 套戥者；套汇者 ^pI&f{q  
arbitrary amount 临时款项 8PN/*Sa  
arrangement 措施；安排；协定 LwPZRE#  
arrears 欠款 oAnNdo  
arrears of pay 欠付薪酬 t1LIZ5JY  
arrears of revenue 逾期未收税款；逾期未收的帐项 yQP!Vt^  
articles of association 组织章程；组织细则；组织章程细则 l ~bjNhk  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OO7 sj@  
ascertainment of profit 确定利润 8`\^wG$W  
"Asia Clear" “亚洲结算系统”