[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 [ vU$zZ<  
allotment notice 股份配售通知；配股通知 x+j5vzhG)  
allotment of shares 股份分配 -4 P2 2  
allowable 可获宽免；免税的 E?c)WA2iH  
allowable business loss 可扣除的营业亏损 {}Y QB'}  
allowable expenses 可扣税的支出 zWiMl.[  
allowance 免税额；津贴；备抵；准备金 "%O,*t  
allowance for debts 债项的免税额 Lod$&k@@  
allowance for depreciation by wear and tear 耗损折旧免税额 l26DPtWi  
allowance for funeral expenses 殡殓费的免税额 >QwZt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kyQUaFG  
allowance for repairs and outgoings 修葺及支出方面的免税额 LOY+^  
allowance to debtor 给债务人的津贴 (2He]M\  
alteration of capital 资本更改 s>Eu[uA  
alternate trustee 候补受托人 DAs&4Y`  
amalgamation 合并 P0m;AqS#R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +PC<#  
ambit of charges 征税范围；收费范围 rbP" n)0=  
amended valuation 经修订的估值 ,E]u[7A  
American Commodities Exchange 美国商品交易所 
jr@u  
American Express Bank Limited 美国运通银行 $y!k)"k  
American Stock Exchange 美国证券交易所 :tP:X+?O  
amortization 摊销 yVe<[!hJ  
amount due from banks 存放银行同业的款项 (k?,+jnR  
amount due from banks abroad 存放海外银行同业的款项 \tc`Aj%K  
amount due from holding companies 控股公司欠款 \0%)eJ  
amount due from local banks 存放本港银行同业的款项 WNkAI9B  
amount due to banks 银行同业的存款 S5eQHef  
amount due to banks abroad 海外银行同业的存款 0{ovLzW  
amount due to holding companies 控股公司存款 M[5zn  
amount due to local banks 本港银行同业的存款 76[
O3%  
amount due to outport banks 外埠银行同业的存款 ?#@
JH  
amount for note issue 发行纸币的款额 H-%)r&"vn  
amount of bond 担保契据的款额 `Q2 `":  
amount of consideration 代价款额 @;>T
mLs  
amount of contribution 供款数额 :[gM 5G  
amount of indebtedness 负债款额 sY?pp '}a  
amount of principal of the loan 贷款本金额 6 x\+j  
amount of rates chargeable 应征差饷数额 (>m3WI$d  
amount of share capital 股本额 MRvtuE|g  
amount of sums assured 承保款额 mk JS_6  
amount of variation 变动幅度 &wj;: f  
amount of vote 拨款数额 7&G[mOx0  
amount payable 应付款额 4]$cf:  
amount receivable 应收款额 HjTK/x'_'L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \m!swYy  
analysis 分析 #84p
RU~  
ancillary risk 附属风险 nVI\Or [  
annual account 周年帐目；周年帐目报表；年度决算；年结 J-lQPMI,  
annual accounting date 年结日期 KK-9[S-  
annual allowance 每年免税额；年积金；年度津贴；年津 DJ"O`qNV3  
annual balance 年度余额 B 95}_q  
annual disposable income 每年可动用收入 OuIoO  
annual estimates 周年预算 +O23@G?
x  
annual fee 年费 jyF0asb  
annual general meeting 周年大会 \nV|Y=5  
annual growth rate 年增率；每年增长率 eWO^n>Y  
annual long-term supplement 长期个案每年补助金 se](hu~w  
annual pensionable emolument 可供计算退休金的年薪 (80#{4kl  
annual report 年报 >b;fhdd:4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <Vp7G%"'W  
annual return 周年报表；周年申报表；每年报税表格 3=xb%Upw  
Annual Return Rules 《周年报表规则》 VXvr`U\  
annual review of consumer prices 每年消费物价回顾 Y
o:l@(  
annual roll-forward basis 逐年延展方式 H`4H(KWm  
annual salary 年薪 .fxI)  
annual statement 年度报表；年度决算表 v#0R   
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ShanwaCDqv  
annuitant 年金受益人 gkS#=bv9e@  
annuity 年金 *a Y`[,4#$  
annuity contract 年金合约 qPdNI1 |  
annuity on human life 人寿年金 .)^@[yrkz  
antecedent debt 先前的债项 Fz7(Kuc  
ante-dated cheque 倒填日期支票 x#"|Z&Dw0  
anticipated expenditure 预期开支 yn<z!z%mz  
anticipated net profit 预期纯利 ;J pdnV  
anticipated revenue 预期收入 JsOPI]  
anti-inflation measure 反通货膨胀措施 l)E \mo 8  
anti-inflationary stance 反通货膨胀立场 -!(  
apparent deficit 表面赤字 N$J)Ow
 
apparent financial solvency 表面偿债能力 h+|3\>/@9{  
apparent partner 表面合伙人 *zX*k7LnV  
application for personal assessment 个人入息课税申请书 06 gE;iT  
application of fund 资金应用 } NPF]P;  
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 )F 6#n&2  
appointed actuary 委任精算师 ?}sh@;]*h  
appointed auditor 委任核数师；委任审计师 W5*%n]s~  
appointed trustee 委任的受托人 ABEC{3fWpu  
appointer 委任人 POTW+Zq]  
apportioned pro rata 按比例分摊 P%>? O :a  
apportionment 分配；分摊 Ltpd:c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y|b|_eE?{  
apportionment formula 分摊方程式 MrjET!`.jC  
apportionment of estate duty 遗产税的分摊 'X{cDdS^  
appraisal 估价；评估 "/hM&  
appreciable growth 可观增长 J=67As  
appreciable impact 显着影响 %>'2E!%  
appreciable increase 可观增长 o9M[Zr1@k  
appreciation 增值；升值 #"d.D7nA  
appreciation against other currencies 相对其他货币升值 9BB<. p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xbrxh-gV  
appreciation tax 增值税 <Fb3\T L  
appropriation 拨款；拨用；拨付 &|P@$O>  
appropriation account 拨款帐目 |E!()j=  
Appropriation Bill 拨款法案 OxX{[|!`  
appropriation-in-aid system 补助拨款办法 8%JxXtWW`  
approved assets 核准资产 R3F>"(P@tS  
approved basket stock 认可一篮子证券 [.B)W);  
approved budget 核准预算 CFqoD  l  
approved charitable donation 认可慈善捐款 qEKTSet?  
approved charitable institution 认可慈善机构 ,.tT9? m  
approved currency 核准货币；认可货币 evPr~_  
approved estimates 核准预算 Pgg6(O9}B^  
approved estimates of expenditure 核准开支预算 ~6@zXHAS  
approved overseas insurer 核准海外保险人 +O3ze L  
approved overseas trust company 核准海外信托公司 $*K
5  
approved pooled investment fund 核准汇集投资基金 Z$0r+phQk=  
approved provident fund scheme 认可公积金计划 (6z^m?t?  
approved provision 核准拨款 hNc;,13  
approved redeemable share 核准可赎回股份 Vn? %w~0!  
approved regional stock 认可地区性证券 !zL1XW)q  
approved retirement scheme 认可退休金计划 )H$
Ik)/N  
approved subordinated loan 核准附属贷款 oM-{)rvQd  
arbitrage 套戥；套汇；套利 gBHev1^y  
arbitrageur 套戥者；套汇者 JY0t H
s  
arbitrary amount 临时款项 y4)M,+O5  
arrangement 措施；安排；协定 Y5=~>*e  
arrears 欠款 ]4\^>  
arrears of pay 欠付薪酬 [6BLC{2  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;6t>!2I>C  
articles of association 组织章程；组织细则；组织章程细则 oT&JQ,i[2Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 57Ir
D*{  
ascertainment of profit 确定利润 0t5>'GYX  
"Asia Clear" “亚洲结算系统”