[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 c3#eL   
allotment notice 股份配售通知；配股通知 #s>'IPc0  
allotment of shares 股份分配 ku}`PS0UGd  
allowable 可获宽免；免税的 7\nXJ381  
allowable business loss 可扣除的营业亏损 6r@>n_6LY  
allowable expenses 可扣税的支出 {+{ p.  
allowance 免税额；津贴；备抵；准备金 _"t>72 `  
allowance for debts 债项的免税额 DaGny0|BB  
allowance for depreciation by wear and tear 耗损折旧免税额 P&:[pPG  
allowance for funeral expenses 殡殓费的免税额 c(5XT[Tw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1# +|RL4o  
allowance for repairs and outgoings 修葺及支出方面的免税额 .EjR<UU  
allowance to debtor 给债务人的津贴 SGy2&{\Z  
alteration of capital 资本更改 ?X\.O-=4X  
alternate trustee 候补受托人 `
e3$jy@  
amalgamation 合并 HmU6:8V *Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6<5:m:KE  
ambit of charges 征税范围；收费范围 (64es)B}"  
amended valuation 经修订的估值 -lv(@7o~  
American Commodities Exchange 美国商品交易所 JqYa~6 C  
American Express Bank Limited 美国运通银行 jr#*;go  
American Stock Exchange 美国证券交易所 ;qWSfCt/^  
amortization 摊销 GGhk`z  
amount due from banks 存放银行同业的款项 q j9q  
amount due from banks abroad 存放海外银行同业的款项 yFd942  
amount due from holding companies 控股公司欠款 _]D 6m2R  
amount due from local banks 存放本港银行同业的款项 W|n$H`;R  
amount due to banks 银行同业的存款 O%F*i2I:+k  
amount due to banks abroad 海外银行同业的存款 YvP62c \  
amount due to holding companies 控股公司存款 ^f"|<r  
amount due to local banks 本港银行同业的存款 <X& fs*x&  
amount due to outport banks 外埠银行同业的存款 2@ZRz%(Oa&  
amount for note issue 发行纸币的款额 OpIeo+^X*  
amount of bond 担保契据的款额 alNn(0MG  
amount of consideration 代价款额 Y"s8j=1m  
amount of contribution 供款数额 O1DUBRli!q  
amount of indebtedness 负债款额 C"s-ttP   
amount of principal of the loan 贷款本金额 ke<5]&x  
amount of rates chargeable 应征差饷数额 M: &%c3  
amount of share capital 股本额 N{@~(>ee^  
amount of sums assured 承保款额 Y}Y~?kE>M|  
amount of variation 变动幅度 mU]^PC2[  
amount of vote 拨款数额 L8NZU*"  
amount payable 应付款额 1^
tX:qR  
amount receivable 应收款额 tuuwoiQ*`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m
9&%A0  
analysis 分析 
Z d@B6R  
ancillary risk 附属风险 bF+j%=  
annual account 周年帐目；周年帐目报表；年度决算；年结 -XwS?*O  
annual accounting date 年结日期 R>;&4Sjr  
annual allowance 每年免税额；年积金；年度津贴；年津 eT(X Ri0  
annual balance 年度余额 )<_qTd0`  
annual disposable income 每年可动用收入 zx.SRs$  
annual estimates 周年预算 ZB/1I;l`c  
annual fee 年费 ,7k1n{C)  
annual general meeting 周年大会 :7dc;WdM  
annual growth rate 年增率；每年增长率 ]gaeN2  
annual long-term supplement 长期个案每年补助金 8]1,EE<  
annual pensionable emolument 可供计算退休金的年薪 e#3RT8u#  
annual report 年报 <$25kb R5K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z*h}E  
annual return 周年报表；周年申报表；每年报税表格 Q&?0 ^;r  
Annual Return Rules 《周年报表规则》 8$ #z>  
annual review of consumer prices 每年消费物价回顾 3/]FT#l]i  
annual roll-forward basis 逐年延展方式 U^U hZ!
 
annual salary 年薪 8.I 3%u  
annual statement 年度报表；年度决算表 sdyNJh7Jr  
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 \n^[!e"`  
annuitant 年金受益人 UTN[!0[  
annuity 年金 b7T;6\[m  
annuity contract 年金合约 ji.?bKqHE  
annuity on human life 人寿年金 VhAJ1[k4!  
antecedent debt 先前的债项 C-h?#/#?y  
ante-dated cheque 倒填日期支票 nXI8`7D  
anticipated expenditure 预期开支 N`N?1!fM<}  
anticipated net profit 预期纯利 Z'}%Mkm`i}  
anticipated revenue 预期收入 Qc PU{#6  
anti-inflation measure 反通货膨胀措施 Y3(I;~$!  
anti-inflationary stance 反通货膨胀立场 X(3| (1;sV  
apparent deficit 表面赤字 gNA!)}m\  
apparent financial solvency 表面偿债能力 Ld/6{w4ir  
apparent partner 表面合伙人 S{f,EBE  
application for personal assessment 个人入息课税申请书 8Djki]  
application of fund 资金应用 C+5X 8  
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 WXDo`_ {R  
appointed actuary 委任精算师 KT>Y^  
appointed auditor 委任核数师；委任审计师 _Rkvg-  
appointed trustee 委任的受托人 7y)Ar 8!D  
appointer 委任人 u=vBjaN2_w  
apportioned pro rata 按比例分摊 #e,TS`"e D  
apportionment 分配；分摊 &?Q^i">cZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8ZM#.yBB  
apportionment formula 分摊方程式 *rHz/& ,  
apportionment of estate duty 遗产税的分摊 >gM"*Laa?  
appraisal 估价；评估 ki/Cpfq40*  
appreciable growth 可观增长 :eJJL,v  
appreciable impact 显着影响 c14d0x{  
appreciable increase 可观增长 Oe :S1f  
appreciation 增值；升值 o8hE.pf&  
appreciation against other currencies 相对其他货币升值 o90
g;Vog  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9PV+Kr!c5I  
appreciation tax 增值税 n~}[/ly  
appropriation 拨款；拨用；拨付 `
YE=B{q  
appropriation account 拨款帐目 U?5lqq  
Appropriation Bill 拨款法案 -o{ x ;: 4  
appropriation-in-aid system 补助拨款办法 -/0\_z q7  
approved assets 核准资产 ~UNha/nt  
approved basket stock 认可一篮子证券 X!'C'3X  
approved budget 核准预算 UL>2gl4s/  
approved charitable donation 认可慈善捐款 n00J21  
approved charitable institution 认可慈善机构
la!U  
approved currency 核准货币；认可货币 H{S+^'5Y.  
approved estimates 核准预算 %N`_g' r!  
approved estimates of expenditure 核准开支预算 3/yt   
approved overseas insurer 核准海外保险人 N mxh zjJ  
approved overseas trust company 核准海外信托公司 q5'G]j{,Z  
approved pooled investment fund 核准汇集投资基金 cL;%2TMk  
approved provident fund scheme 认可公积金计划 .y3E@0a  
approved provision 核准拨款 v>Kh5H5e~  
approved redeemable share 核准可赎回股份 \0_jmX
]p  
approved regional stock 认可地区性证券 }HmkTk  
approved retirement scheme 认可退休金计划 #=33TvprR2  
approved subordinated loan 核准附属贷款 >P\eHR,{-  
arbitrage 套戥；套汇；套利 !J X7y%J  
arbitrageur 套戥者；套汇者 V@b7$z  
arbitrary amount 临时款项 |O oczYf  
arrangement 措施；安排；协定 YZSQOLN{  
arrears 欠款 :
D-D+x  
arrears of pay 欠付薪酬 =s]2?m  
arrears of revenue 逾期未收税款；逾期未收的帐项 T6=|)UTe1  
articles of association 组织章程；组织细则；组织章程细则 WG,1%=M@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @U1|?~M%s  
ascertainment of profit 确定利润 S<cz2FlV  
"Asia Clear" “亚洲结算系统”