[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 b9i_\  
allotment notice 股份配售通知；配股通知 BIx
*(  
allotment of shares 股份分配 }2BNy9q@  
allowable 可获宽免；免税的 0]DX KI  
allowable business loss 可扣除的营业亏损 k)F!gV#  
allowable expenses 可扣税的支出 hr'?#K  
allowance 免税额；津贴；备抵；准备金 t W   
allowance for debts 债项的免税额 V?^qW#AG  
allowance for depreciation by wear and tear 耗损折旧免税额 +J|LfXgB  
allowance for funeral expenses 殡殓费的免税额 8aRmHy"9l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g9g ]X  
allowance for repairs and outgoings 修葺及支出方面的免税额 J'=s25OWU  
allowance to debtor 给债务人的津贴 "tk1W>liIN  
alteration of capital 资本更改 Ux" ^3D  
alternate trustee 候补受托人 u}R| q  
amalgamation 合并 j;j~R3B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 PPpaH!(D  
ambit of charges 征税范围；收费范围 >yVrIko  
amended valuation 经修订的估值 }/NjZ*u  
American Commodities Exchange 美国商品交易所 d9e~><bPJ  
American Express Bank Limited 美国运通银行 G;t<dJ8  
American Stock Exchange 美国证券交易所 *CF80
DJ  
amortization 摊销 30Q77,Nsny  
amount due from banks 存放银行同业的款项 y}U'8*,  
amount due from banks abroad 存放海外银行同业的款项 ZZ!6O/M  
amount due from holding companies 控股公司欠款 ^Vh^Z)gGi  
amount due from local banks 存放本港银行同业的款项 %(?;`  
amount due to banks 银行同业的存款 !m_y@~pV#u  
amount due to banks abroad 海外银行同业的存款 MB>4Y]rtU  
amount due to holding companies 控股公司存款 qB
$QC  
amount due to local banks 本港银行同业的存款 *}(
B"FSO  
amount due to outport banks 外埠银行同业的存款 7{S;~VH3  
amount for note issue 发行纸币的款额 F)'_,.?0  
amount of bond 担保契据的款额 {~EsO1p  
amount of consideration 代价款额 G6Wa0Z  
amount of contribution 供款数额 *E|3Vy{4  
amount of indebtedness 负债款额 D2MIV&pahP  
amount of principal of the loan 贷款本金额 \:n<&<aVSr  
amount of rates chargeable 应征差饷数额 n^G[N-\3  
amount of share capital 股本额 (]fbCH:  
amount of sums assured 承保款额 4_CXs.v1  
amount of variation 变动幅度 ~U8#yo  
amount of vote 拨款数额 e*D,2>o  
amount payable 应付款额 UAI'tRYN_  
amount receivable 应收款额 #f=41d%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MM@&QaK  
analysis 分析 iY sQ:3s  
ancillary risk 附属风险 Dg ~k"Ice  
annual account 周年帐目；周年帐目报表；年度决算；年结 @WKJ7pt`'N  
annual accounting date 年结日期 cUi6 On1C  
annual allowance 每年免税额；年积金；年度津贴；年津 |w_l~xYV)  
annual balance 年度余额 @v/Ae_q!  
annual disposable income 每年可动用收入 $Zrc-tkV  
annual estimates 周年预算 #.}&6ZP  
annual fee 年费 +y-3tcI)  
annual general meeting 周年大会 sFgsEKs  
annual growth rate 年增率；每年增长率 dt<P6pK-  
annual long-term supplement 长期个案每年补助金 K
7qR  
annual pensionable emolument 可供计算退休金的年薪 r0'a-Mk;  
annual report 年报 H}usL)0&&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e<u~v0r
Dl  
annual return 周年报表；周年申报表；每年报税表格 2'ws@U}lR  
Annual Return Rules 《周年报表规则》 v&66F`
  
annual review of consumer prices 每年消费物价回顾 jR3
mV  
annual roll-forward basis 逐年延展方式 <\ ".6=E#W  
annual salary 年薪 _w5c-\-PUM  
annual statement 年度报表；年度决算表 `RE K,^U  
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 -7I%^u  
annuitant 年金受益人 6k|f]
BCL  
annuity 年金 1yc$b+TH  
annuity contract 年金合约 mI;\ UOh'  
annuity on human life 人寿年金 %~Wr/TOt +  
antecedent debt 先前的债项 =}+xD|T  
ante-dated cheque 倒填日期支票 `P;3,@ e  
anticipated expenditure 预期开支 b^P
\Kky  
anticipated net profit 预期纯利 ~ Bt>Y  
anticipated revenue 预期收入 W>u$x=<T  
anti-inflation measure 反通货膨胀措施 Y1DbBDk  
anti-inflationary stance 反通货膨胀立场 6*tky;  
apparent deficit 表面赤字 /5f=a  
apparent financial solvency 表面偿债能力 ^w jMu5f  
apparent partner 表面合伙人 ?Bd6<F-G  
application for personal assessment 个人入息课税申请书 immf\
 
application of fund 资金应用 r,GgMk  
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 >+[{m<Eq  
appointed actuary 委任精算师 jq/CXYv  
appointed auditor 委任核数师；委任审计师 wI[J>9Qn  
appointed trustee 委任的受托人 kL -f@CD  
appointer 委任人 ~.S/<:`U  
apportioned pro rata 按比例分摊 -}>H3hr  
apportionment 分配；分摊 # *7ImEN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <
+<,$jGC-  
apportionment formula 分摊方程式 #6 $WuIG  
apportionment of estate duty 遗产税的分摊 dhr-tw  
appraisal 估价；评估 X&%;(`  
appreciable growth 可观增长 !@)tkhP  
appreciable impact 显着影响 G/_8xmsU  
appreciable increase 可观增长 '^:q|h  
appreciation 增值；升值 XE:bYzH  
appreciation against other currencies 相对其他货币升值 Y^5)u/Y=U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <ZoMKUuB  
appreciation tax 增值税 OL@' 1$/A  
appropriation 拨款；拨用；拨付 x{VUl  
appropriation account 拨款帐目 wqt/0,\  
Appropriation Bill 拨款法案 kl5Y{![/&f  
appropriation-in-aid system 补助拨款办法 ((fFe8Rn)q  
approved assets 核准资产 ~:UAL}b{\~  
approved basket stock 认可一篮子证券 
iB{l:  
approved budget 核准预算 HwBJUr91]  
approved charitable donation 认可慈善捐款 #\O?|bN'q  
approved charitable institution 认可慈善机构 |OBZSk1jp  
approved currency 核准货币；认可货币 <TEDs4 C  
approved estimates 核准预算 3hR3)(+1  
approved estimates of expenditure 核准开支预算 iuoZk5O  
approved overseas insurer 核准海外保险人 o5w =  
approved overseas trust company 核准海外信托公司 `n%8y I%  
approved pooled investment fund 核准汇集投资基金 hJoh5DIE95  
approved provident fund scheme 认可公积金计划 IOH6h=  
approved provision 核准拨款 aN"dk-eK  
approved redeemable share 核准可赎回股份 4AN(4"$N  
approved regional stock 认可地区性证券 a+`;:tX,  
approved retirement scheme 认可退休金计划 8wzQr2:  
approved subordinated loan 核准附属贷款 fSm|anuKZe  
arbitrage 套戥；套汇；套利 U{0! <*W>  
arbitrageur 套戥者；套汇者 frbeCBP&)  
arbitrary amount 临时款项 pRh)DM#9  
arrangement 措施；安排；协定 pIvr*UzY  
arrears 欠款 lT F#efcW  
arrears of pay 欠付薪酬 wB%;O`Oh  
arrears of revenue 逾期未收税款；逾期未收的帐项 @Yzb6@g"  
articles of association 组织章程；组织细则；组织章程细则 ,mD{4 >7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $7&t`E)qY  
ascertainment of profit 确定利润 udX!R^8jE  
"Asia Clear" “亚洲结算系统”