[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 hv`I`[/J  
allotment notice 股份配售通知；配股通知 E/zclD5S  
allotment of shares 股份分配 \ZA@r|=$  
allowable 可获宽免；免税的 fC".K Yjp  
allowable business loss 可扣除的营业亏损 M@z_tR'3\  
allowable expenses 可扣税的支出 3 "iBcsLn  
allowance 免税额；津贴；备抵；准备金 _G&gF.|  
allowance for debts 债项的免税额 [MuZ ^'dR  
allowance for depreciation by wear and tear 耗损折旧免税额 >xXC=z+g]  
allowance for funeral expenses 殡殓费的免税额 \n`/?\r.z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k1.%ZZMM  
allowance for repairs and outgoings 修葺及支出方面的免税额 S Rk%BJ? ~  
allowance to debtor 给债务人的津贴 pm=m~  
alteration of capital 资本更改 \zcR75  
alternate trustee 候补受托人 JOz4O  
amalgamation 合并 y 2)W"PuG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z9.0#Jnu  
ambit of charges 征税范围；收费范围 f^ja2.*%?  
amended valuation 经修订的估值 O0FUJGuTS  
American Commodities Exchange 美国商品交易所 R nwFxFIQ  
American Express Bank Limited 美国运通银行 }<YU4EW  
American Stock Exchange 美国证券交易所 Bf.iRh0Q5  
amortization 摊销 Qvty;2$o@  
amount due from banks 存放银行同业的款项 B Dp")[l  
amount due from banks abroad 存放海外银行同业的款项 inFS99DKx  
amount due from holding companies 控股公司欠款 7=D,D+f  
amount due from local banks 存放本港银行同业的款项 o*Xfgc  
amount due to banks 银行同业的存款 ;80^ GDk~S  
amount due to banks abroad 海外银行同业的存款 \1SC:gN*#  
amount due to holding companies 控股公司存款 U.5R3z  
amount due to local banks 本港银行同业的存款 \%7fm#z6  
amount due to outport banks 外埠银行同业的存款 $ x:N/mMu`  
amount for note issue 发行纸币的款额  d@p#{ -  
amount of bond 担保契据的款额 e=nvm'[h  
amount of consideration 代价款额 L9<\vJ
 
amount of contribution 供款数额 rvlv
k"  
amount of indebtedness 负债款额 1Au+X3  
amount of principal of the loan 贷款本金额 X5\xq+Ih  
amount of rates chargeable 应征差饷数额 4BSqL!i(  
amount of share capital 股本额 2kt0Rxg  
amount of sums assured 承保款额 ~8yh,U  
amount of variation 变动幅度 sQJGwZ7  
amount of vote 拨款数额 r^a:s]  
amount payable 应付款额 LRg]'?  
amount receivable 应收款额 \ @fKKb|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -r_,
#LR!l  
analysis 分析 ^vPsp?  
ancillary risk 附属风险 F}7sb#G  
annual account 周年帐目；周年帐目报表；年度决算；年结 ] j8
bv3  
annual accounting date 年结日期 cS'{h  
annual allowance 每年免税额；年积金；年度津贴；年津 -|Zzs4bx  
annual balance 年度余额 lm 96:S  
annual disposable income 每年可动用收入 _-lE$
O  
annual estimates 周年预算 ,<* I5:  
annual fee 年费 4g"%?xN  
annual general meeting 周年大会 x\U[5d   
annual growth rate 年增率；每年增长率 aG83@ABx  
annual long-term supplement 长期个案每年补助金 q" f65d4c  
annual pensionable emolument 可供计算退休金的年薪 p#{y9s4h  
annual report 年报
v7SYWO#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |? #JCG  
annual return 周年报表；周年申报表；每年报税表格 OxYAM,F  
Annual Return Rules 《周年报表规则》 5 ty2e`~K  
annual review of consumer prices 每年消费物价回顾 I`_I^C3  
annual roll-forward basis 逐年延展方式 Z[OX{_2]K  
annual salary 年薪 9OV@z6
  
annual statement 年度报表；年度决算表 a_V\[V{R=  
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 tc0;Ake-&  
annuitant 年金受益人 ~f(5l.  
annuity 年金 ]c~yMA+]FZ  
annuity contract 年金合约 L FkDb}  
annuity on human life 人寿年金 K^U=
"  
antecedent debt 先前的债项 CNefk$/cR  
ante-dated cheque 倒填日期支票 "qNFDr(WM  
anticipated expenditure 预期开支 =`QYy-b X  
anticipated net profit 预期纯利 mmbe.$73  
anticipated revenue 预期收入 **L&I5Hhm  
anti-inflation measure 反通货膨胀措施 %+=;4tHJ  
anti-inflationary stance 反通货膨胀立场 7H 5VzV  
apparent deficit 表面赤字 v>#Njgo  
apparent financial solvency 表面偿债能力 yAryw{(  
apparent partner 表面合伙人 Lo%vG{yTr  
application for personal assessment 个人入息课税申请书 R\5,H!V9n  
application of fund 资金应用 fwv^dEe  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 %*}rLn"?  
appointed actuary 委任精算师 `z\hQ%1!F  
appointed auditor 委任核数师；委任审计师 hN M8H  
appointed trustee 委任的受托人 {#qUZ z-  
appointer 委任人 X7h uc*  
apportioned pro rata 按比例分摊 r=5S0  
apportionment 分配；分摊 j*<J&/luYZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D[/fs`XES  
apportionment formula 分摊方程式 lG\uJxV  
apportionment of estate duty 遗产税的分摊 ?"mZb#%  
appraisal 估价；评估 !xfDWbvHV  
appreciable growth 可观增长 B=TUZ)  
appreciable impact 显着影响 OUi;f_
*[r  
appreciable increase 可观增长 c$!?4z_.  
appreciation 增值；升值 iHG VR  
appreciation against other currencies 相对其他货币升值 ng3ZK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P}}G9^  
appreciation tax 增值税 q$:7j5E  
appropriation 拨款；拨用；拨付 {6v.(Zlh$  
appropriation account 拨款帐目 J:N(U0U  
Appropriation Bill 拨款法案 'vd&r@N  
appropriation-in-aid system 补助拨款办法 =U3S"W %  
approved assets 核准资产 o>r
P\  
approved basket stock 认可一篮子证券 {P8d^=#q  
approved budget 核准预算 /e0B$UymFu  
approved charitable donation 认可慈善捐款 E:x@O8F  
approved charitable institution 认可慈善机构 IQPu%n{0v  
approved currency 核准货币；认可货币 %=UD~5!G0  
approved estimates 核准预算 PaI\y!f  
approved estimates of expenditure 核准开支预算 ;DuVb2~+  
approved overseas insurer 核准海外保险人 x vs=T  
approved overseas trust company 核准海外信托公司 R.rch2  
approved pooled investment fund 核准汇集投资基金 !0,q[|m  
approved provident fund scheme 认可公积金计划 w0_P9g:  
approved provision 核准拨款 R'k`0  
approved redeemable share 核准可赎回股份 o}v<~v(  
approved regional stock 认可地区性证券 lV$JCNe  
approved retirement scheme 认可退休金计划 -i`jS_-Cv-  
approved subordinated loan 核准附属贷款 l<+[l$0#  
arbitrage 套戥；套汇；套利 5G`HJ6  
arbitrageur 套戥者；套汇者 4=^_VDlpd  
arbitrary amount 临时款项 8gP1]xD  
arrangement 措施；安排；协定 XPX?+W=mv  
arrears 欠款 Mk}T  
arrears of pay 欠付薪酬 KV_/fa~Ry  
arrears of revenue 逾期未收税款；逾期未收的帐项 @ b!]Jw  
articles of association 组织章程；组织细则；组织章程细则 irAXXg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X<L=*r^C,=  
ascertainment of profit 确定利润 dipfsH]p  
"Asia Clear" “亚洲结算系统”