[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 RD`|Z~:q:K  
allotment notice 股份配售通知；配股通知 g\aO::  
allotment of shares 股份分配 z g7Q`  
allowable 可获宽免；免税的 1 iH@vd  
allowable business loss 可扣除的营业亏损 :5kDc" =Z|  
allowable expenses 可扣税的支出 l6'KIg  
allowance 免税额；津贴；备抵；准备金 v^9eTeF O  
allowance for debts 债项的免税额 Es=G' au  
allowance for depreciation by wear and tear 耗损折旧免税额 ,EQ0""G!  
allowance for funeral expenses 殡殓费的免税额 S>lP?2J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z~H1f$ }  
allowance for repairs and outgoings 修葺及支出方面的免税额 %`Ce#b()'  
allowance to debtor 给债务人的津贴 %JeNDXbI4  
alteration of capital 资本更改 6#=Iv X4  
alternate trustee 候补受托人 zw<<st Bp  
amalgamation 合并  0:{W t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6~dAK3v5  
ambit of charges 征税范围；收费范围 iM .yen_vp  
amended valuation 经修订的估值 |!oC7!+0^  
American Commodities Exchange 美国商品交易所 '(K4@[3t  
American Express Bank Limited 美国运通银行 `xM*cJTZ  
American Stock Exchange 美国证券交易所 8@3=SO  
amortization 摊销 `^#R wn#  
amount due from banks 存放银行同业的款项 U&3!=|j  
amount due from banks abroad 存放海外银行同业的款项 XfcYcN  
amount due from holding companies 控股公司欠款 :(q4y-o6  
amount due from local banks 存放本港银行同业的款项 FK BRJ5O  
amount due to banks 银行同业的存款 '6D"QDZB  
amount due to banks abroad 海外银行同业的存款 e N`+r  
amount due to holding companies 控股公司存款 BA a: !p  
amount due to local banks 本港银行同业的存款 x8lBpr  
amount due to outport banks 外埠银行同业的存款 /KH85/s  
amount for note issue 发行纸币的款额 M^ *~?9  
amount of bond 担保契据的款额 shw?_#?1dy  
amount of consideration 代价款额 / Xnq0hN  
amount of contribution 供款数额 aT^ $'_ G  
amount of indebtedness 负债款额 DY`0 `T  
amount of principal of the loan 贷款本金额 U&"L9o`2  
amount of rates chargeable 应征差饷数额 5Sl"1HL  
amount of share capital 股本额 ;(K/O?nrJ  
amount of sums assured 承保款额 +[}y` -t  
amount of variation 变动幅度 GW {tZaB  
amount of vote 拨款数额 /l`zZ>  
amount payable 应付款额 j+!u=E  
amount receivable 应收款额 T4x%3-4;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yBK$2to~  
analysis 分析 s:{[Y7\?  
ancillary risk 附属风险 %@QxU-k_  
annual account 周年帐目；周年帐目报表；年度决算；年结 :V(C+bm *  
annual accounting date 年结日期 :h,}yBJ1L  
annual allowance 每年免税额；年积金；年度津贴；年津 b GSj?t9/  
annual balance 年度余额 Vg62HZ |  
annual disposable income 每年可动用收入 W~H`{x%Av>  
annual estimates 周年预算 tDETRjTA  
annual fee 年费 MTt8O+J?P~  
annual general meeting 周年大会 C.4(8~Y=~  
annual growth rate 年增率；每年增长率 x)80:A}  
annual long-term supplement 长期个案每年补助金 #~Xj=M%
 
annual pensionable emolument 可供计算退休金的年薪 cLyf[z)W  
annual report 年报 2Ys=/mh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 39^+;Mev  
annual return 周年报表；周年申报表；每年报税表格 ,{IDf  
Annual Return Rules 《周年报表规则》 4+8)0;<H  
annual review of consumer prices 每年消费物价回顾 l&\y]ZV={  
annual roll-forward basis 逐年延展方式 m 70r'b]  
annual salary 年薪 xkf2;  
annual statement 年度报表；年度决算表 e&ti(Q=  
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 cvw1
7j  
annuitant 年金受益人 pI f6RwH}%  
annuity 年金 USART}Us4  
annuity contract 年金合约 _"*vj-{-y  
annuity on human life 人寿年金 5[2kk5,  
antecedent debt 先前的债项 e!Z}aOeE  
ante-dated cheque 倒填日期支票 9T;>gm  
anticipated expenditure 预期开支 o0AT&<K  
anticipated net profit 预期纯利 OGEe8Z9Jt  
anticipated revenue 预期收入 GX23c i  
anti-inflation measure 反通货膨胀措施 U:x;4  
anti-inflationary stance 反通货膨胀立场  Xcfd]29  
apparent deficit 表面赤字 wv3*o10_w8  
apparent financial solvency 表面偿债能力 "} :CM_  
apparent partner 表面合伙人 E$_z BD%  
application for personal assessment 个人入息课税申请书 ;Q3[} ]su  
application of fund 资金应用 Bor_(eL^
 
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 Ot.v%D`e 5  
appointed actuary 委任精算师 UDZ0ne0-  
appointed auditor 委任核数师；委任审计师 @G XKqi  
appointed trustee 委任的受托人 8(ZQM01;  
appointer 委任人 h@JX?LzZS  
apportioned pro rata 按比例分摊 I>rTqOK  
apportionment 分配；分摊 U8aV I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AyUw  
apportionment formula 分摊方程式 :tbI=NDb  
apportionment of estate duty 遗产税的分摊 ?9?A)?O<j~  
appraisal 估价；评估 h[Sd3Z*  
appreciable growth 可观增长 Z=$-S(>J  
appreciable impact 显着影响 0"j:- 1  
appreciable increase 可观增长 z-3.%P2g  
appreciation 增值；升值 6yYjZ<  
appreciation against other currencies 相对其他货币升值 m{
$+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PcbhylKd  
appreciation tax 增值税 ).HA#!SE  
appropriation 拨款；拨用；拨付 IAbQgBvUD  
appropriation account 拨款帐目 W.s8!KH:  
Appropriation Bill 拨款法案 YXTV$A+lW  
appropriation-in-aid system 补助拨款办法 f4,|D |  
approved assets 核准资产 K:9AP{+  
approved basket stock 认可一篮子证券 W4.w  
approved budget 核准预算 k)z>9z%D  
approved charitable donation 认可慈善捐款 L!Tvz(_7f6  
approved charitable institution 认可慈善机构 N,B!D~@  
approved currency 核准货币；认可货币 &kvmLOI  
approved estimates 核准预算 ]}Ys4(}  
approved estimates of expenditure 核准开支预算 c?<)!9:  
approved overseas insurer 核准海外保险人 P3!@}!r8  
approved overseas trust company 核准海外信托公司 o%-KO? YW  
approved pooled investment fund 核准汇集投资基金 |d~'X%b%  
approved provident fund scheme 认可公积金计划 Fn k@)1  
approved provision 核准拨款 &2%| ?f|  
approved redeemable share 核准可赎回股份 }UcdkKq  
approved regional stock 认可地区性证券 s%rmfIp"  
approved retirement scheme 认可退休金计划 Y6Y"fb%K  
approved subordinated loan 核准附属贷款  mVS^HQ:  
arbitrage 套戥；套汇；套利 I%:?f{\  
arbitrageur 套戥者；套汇者 y
( iq  
arbitrary amount 临时款项 G3
y8M|:  
arrangement 措施；安排；协定 T9J&^I  
arrears 欠款 >Mh\jt\  
arrears of pay 欠付薪酬 ^AI02`c.  
arrears of revenue 逾期未收税款；逾期未收的帐项 +VQD'  
articles of association 组织章程；组织细则；组织章程细则 Y|wjt\M  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _ R]0S  
ascertainment of profit 确定利润 gREk,4DAv  
"Asia Clear" “亚洲结算系统”