[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 )bx_;9Y{  
allotment notice 股份配售通知；配股通知 _lW+>xQ  
allotment of shares 股份分配  'Pvm8t  
allowable 可获宽免；免税的 @Mvd'.r<;  
allowable business loss 可扣除的营业亏损 r6'UUu  
allowable expenses 可扣税的支出 fIF<g@s  
allowance 免税额；津贴；备抵；准备金 e4FM} z[  
allowance for debts 债项的免税额 wB>r(xQ'  
allowance for depreciation by wear and tear 耗损折旧免税额 9z?oB&5  
allowance for funeral expenses 殡殓费的免税额 /m _kn  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v+"rZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 $hxNhI  
allowance to debtor 给债务人的津贴 #E0t?:t5bk  
alteration of capital 资本更改 W0jZOP5_.$  
alternate trustee 候补受托人 2FD=lR?6  
amalgamation 合并 R_sC!
-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9;%CHb&  
ambit of charges 征税范围；收费范围 G#Ou[*O'  
amended valuation 经修订的估值 H;aYiy  
American Commodities Exchange 美国商品交易所 v&FF|)$  
American Express Bank Limited 美国运通银行 _ .i3,-l)  
American Stock Exchange 美国证券交易所 :Sg_tOf  
amortization 摊销 midsnG+jnf  
amount due from banks 存放银行同业的款项 p1c3Q$>i  
amount due from banks abroad 存放海外银行同业的款项 Y,8KPg@W  
amount due from holding companies 控股公司欠款 ,%bhyww<  
amount due from local banks 存放本港银行同业的款项 @xsCXCRWVV  
amount due to banks 银行同业的存款 ^7]"kg DA  
amount due to banks abroad 海外银行同业的存款 gfU-"VpHE  
amount due to holding companies 控股公司存款 gqib:q;r  
amount due to local banks 本港银行同业的存款 0:KE@=  
amount due to outport banks 外埠银行同业的存款 j <%])  
amount for note issue 发行纸币的款额 +*oS((0s  
amount of bond 担保契据的款额 ~8`:7m?  
amount of consideration 代价款额 Pag63njg?  
amount of contribution 供款数额 C} Ibx
Kl  
amount of indebtedness 负债款额 {J/I-=CmML  
amount of principal of the loan 贷款本金额 t]1ubt2W  
amount of rates chargeable 应征差饷数额 5W =(+Q>C  
amount of share capital 股本额 ~#\i!I;RY}  
amount of sums assured 承保款额 UkCnqNvx  
amount of variation 变动幅度 +&
KQ28r  
amount of vote 拨款数额 c':ezEaC  
amount payable 应付款额 :PbDU$x  
amount receivable 应收款额 CLKov\U\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3>z[
PPw  
analysis 分析 hM@\RPsY  
ancillary risk 附属风险 Uh.Zi3X6}6  
annual account 周年帐目；周年帐目报表；年度决算；年结 $3=:E36K  
annual accounting date 年结日期 ,( G%
e  
annual allowance 每年免税额；年积金；年度津贴；年津 xa( m5P  
annual balance 年度余额 {mE! Vf  
annual disposable income 每年可动用收入 #y]3LC#)^G  
annual estimates 周年预算 0JRD  
annual fee 年费 [-*F"}D,  
annual general meeting 周年大会 .V6-(d  
annual growth rate 年增率；每年增长率 "fQRk  
annual long-term supplement 长期个案每年补助金 wN37zPnV~  
annual pensionable emolument 可供计算退休金的年薪 bAxTL If  
annual report 年报 NCA{H^CL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O}Ui`eWU  
annual return 周年报表；周年申报表；每年报税表格 Mu_i$j$vvP  
Annual Return Rules 《周年报表规则》 tqOi x/  
annual review of consumer prices 每年消费物价回顾 BX;5wKfA  
annual roll-forward basis 逐年延展方式 ZeasYSo4P  
annual salary 年薪 )He#K+[}^4  
annual statement 年度报表；年度决算表 Z#`0txCF  
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 {F*N=p
Sq  
annuitant 年金受益人 *.y'(tj[  
annuity 年金 KiLvI,9y  
annuity contract 年金合约 4lc)&  
annuity on human life 人寿年金 Mj0Cat=  
antecedent debt 先前的债项 hQJWKAf,/  
ante-dated cheque 倒填日期支票 Tc ZnmN  
anticipated expenditure 预期开支 5IMSNGS  
anticipated net profit 预期纯利 <l\N|+7R  
anticipated revenue 预期收入 #_Ea[q7v  
anti-inflation measure 反通货膨胀措施 7INk_2  
anti-inflationary stance 反通货膨胀立场 B{, Bno  
apparent deficit 表面赤字 G2mNm'0  
apparent financial solvency 表面偿债能力 &yH#s 8^8  
apparent partner 表面合伙人 5!fSW2N  
application for personal assessment 个人入息课税申请书 >L2*CV3p  
application of fund 资金应用 zCXqBuvu1  
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 J;~|ph  
appointed actuary 委任精算师 n~z\?Y=*  
appointed auditor 委任核数师；委任审计师 t\5c@j p  
appointed trustee 委任的受托人 .PVLWW  
appointer 委任人 PNF4>)  
apportioned pro rata 按比例分摊 % m
n />  
apportionment 分配；分摊 sV0Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y[HQBv  
apportionment formula 分摊方程式 OK
Y+M^PP  
apportionment of estate duty 遗产税的分摊 ;?6>mh(`  
appraisal 估价；评估 3\!F\tqD \  
appreciable growth 可观增长 ;cSGlE
|  
appreciable impact 显着影响 |uha 38~  
appreciable increase 可观增长 5ouQQ)vA  
appreciation 增值；升值 ;R1 B
9-,  
appreciation against other currencies 相对其他货币升值 XK3]AYH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $>vy(Y  
appreciation tax 增值税 LZWS^77  
appropriation 拨款；拨用；拨付 {Qtq7q.  
appropriation account 拨款帐目 cIw eBDl  
Appropriation Bill 拨款法案 `!c,y~r[  
appropriation-in-aid system 补助拨款办法 o<4D=.g7D  
approved assets 核准资产 \ZnN D1A  
approved basket stock 认可一篮子证券 Gj6. Iv  
approved budget 核准预算 dXP6"V@i I  
approved charitable donation 认可慈善捐款 ]xq::a{Oy  
approved charitable institution 认可慈善机构 <%!J?  
approved currency 核准货币；认可货币 RebTg1vGu  
approved estimates 核准预算 #4y, a_)  
approved estimates of expenditure 核准开支预算 QP\yaPE  
approved overseas insurer 核准海外保险人 EODB`$+  
approved overseas trust company 核准海外信托公司 Qyj(L[KJ  
approved pooled investment fund 核准汇集投资基金 *C_[jk@6  
approved provident fund scheme 认可公积金计划 d7~j^v)=^  
approved provision 核准拨款 }K8Lm-.=  
approved redeemable share 核准可赎回股份 atnQC  
approved regional stock 认可地区性证券 W(k:Pl#  
approved retirement scheme 认可退休金计划 aW`dFitpM  
approved subordinated loan 核准附属贷款 B T7Id  
arbitrage 套戥；套汇；套利 WFh@%j  
arbitrageur 套戥者；套汇者 UvD-C?u'  
arbitrary amount 临时款项 G]lvHD  
arrangement 措施；安排；协定 t-lv|%+8
 
arrears 欠款 b? k4InXh  
arrears of pay 欠付薪酬
iBHw[X,b  
arrears of revenue 逾期未收税款；逾期未收的帐项 + zDc  
articles of association 组织章程；组织细则；组织章程细则 Ygx,t|?7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }N|\   
ascertainment of profit 确定利润 56ZrC
r  
"Asia Clear" “亚洲结算系统”