[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 fF.+{-.  
allotment notice 股份配售通知；配股通知 T^Hq 5Oy  
allotment of shares 股份分配 }U**)"  
allowable 可获宽免；免税的 9/O\769"'  
allowable business loss 可扣除的营业亏损 \4uj!LgTb  
allowable expenses 可扣税的支出 h O(A_Bw  
allowance 免税额；津贴；备抵；准备金 7+rroCr"  
allowance for debts 债项的免税额 'i 8`LPQ  
allowance for depreciation by wear and tear 耗损折旧免税额 a QV?}  
allowance for funeral expenses 殡殓费的免税额 Srrzj-9^)K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )~#3A@  
allowance for repairs and outgoings 修葺及支出方面的免税额 _+ >V(,{G  
allowance to debtor 给债务人的津贴 ;s5JYR  
alteration of capital 资本更改 2 y&k  
alternate trustee 候补受托人 LqS_%6^  
amalgamation 合并 ,?!MVN-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R)%I 9M,  
ambit of charges 征税范围；收费范围 -c%'f&P  
amended valuation 经修订的估值 8>DX :`  
American Commodities Exchange 美国商品交易所 isz-MP$:K5  
American Express Bank Limited 美国运通银行 ][>-r&V  
American Stock Exchange 美国证券交易所 "}:SXAZ5`  
amortization 摊销 s2 $w>L  
amount due from banks 存放银行同业的款项 ![m6$G{y  
amount due from banks abroad 存放海外银行同业的款项 B8zc#0!1  
amount due from holding companies 控股公司欠款 u`u{\ xN9  
amount due from local banks 存放本港银行同业的款项 au/
5`  
amount due to banks 银行同业的存款 4K >z?jd  
amount due to banks abroad 海外银行同业的存款 9\%`/tJM  
amount due to holding companies 控股公司存款 "1hFx=W+\  
amount due to local banks 本港银行同业的存款 H)5"<=]  
amount due to outport banks 外埠银行同业的存款 O66b^*=N}x  
amount for note issue 发行纸币的款额 *Q;?p
hr  
amount of bond 担保契据的款额 66scBi_d  
amount of consideration 代价款额 =an0PN  
amount of contribution 供款数额 5PE}3he:  
amount of indebtedness 负债款额 v+'*
.Iv:  
amount of principal of the loan 贷款本金额 LPkl16yZ  
amount of rates chargeable 应征差饷数额 (ZQ?1Qxo  
amount of share capital 股本额 Oki{)Ssy  
amount of sums assured 承保款额 @Z Dd(xB&  
amount of variation 变动幅度 BxesoB  
amount of vote 拨款数额 @E=77Jn[px  
amount payable 应付款额 ) &ucX  
amount receivable 应收款额 [!`5kI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SxL/]jWR7  
analysis 分析 y_2B
@cj  
ancillary risk 附属风险 o>HGfr,N  
annual account 周年帐目；周年帐目报表；年度决算；年结 f
iLlOr%r  
annual accounting date 年结日期 i~rb-~o  
annual allowance 每年免税额；年积金；年度津贴；年津 a&B@F]+  
annual balance 年度余额 t_\&LMD  
annual disposable income 每年可动用收入 Tj! rAMQk  
annual estimates 周年预算 RJdijj  
annual fee 年费 NBA`@K~4  
annual general meeting 周年大会 WpC9(AX5g  
annual growth rate 年增率；每年增长率 5X:3'
*  
annual long-term supplement 长期个案每年补助金 |?ZNGPt  
annual pensionable emolument 可供计算退休金的年薪 8I0G%hD  
annual report 年报 t<e3EW@>>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 CM)
V^k*  
annual return 周年报表；周年申报表；每年报税表格 ,vuC0
{C^  
Annual Return Rules 《周年报表规则》 UtHloq
(r  
annual review of consumer prices 每年消费物价回顾 ;dTxQ_:  
annual roll-forward basis 逐年延展方式 c,}VC-  
annual salary 年薪 =sk#`,,:  
annual statement 年度报表；年度决算表 v(P  <_}G  
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 _Zxo<}w}y  
annuitant 年金受益人 SA?1*dw)  
annuity 年金 Pxgul7  
annuity contract 年金合约 X=Jt4 h9  
annuity on human life 人寿年金 d Eam|  
antecedent debt 先前的债项 kv<(N  
ante-dated cheque 倒填日期支票 4K,S5^`Gx  
anticipated expenditure 预期开支 g-cg3Vso  
anticipated net profit 预期纯利 o+Q2lO5  
anticipated revenue 预期收入 =)J<R;  
anti-inflation measure 反通货膨胀措施 q&^H" fF  
anti-inflationary stance 反通货膨胀立场 =Ea,8bpn  
apparent deficit 表面赤字 x\YVB',h  
apparent financial solvency 表面偿债能力 n/YnISt  
apparent partner 表面合伙人 )#sN#ZR$  
application for personal assessment 个人入息课税申请书 @)@tIhw   
application of fund 资金应用 Ti>}To}B5  
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 JY3!jt
v
 
appointed actuary 委任精算师 BJ{?S{"6%G  
appointed auditor 委任核数师；委任审计师 l)V646-O,~  
appointed trustee 委任的受托人 l
HE+o;-  
appointer 委任人 8tzL .P^  
apportioned pro rata 按比例分摊 N]&hw&R{Q  
apportionment 分配；分摊 co'qVsOiH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t<%+))b  
apportionment formula 分摊方程式 9fsc>9  
apportionment of estate duty 遗产税的分摊 V6'k\5|_  
appraisal 估价；评估 zo@,>'m  
appreciable growth 可观增长 =nlj|S ~3  
appreciable impact 显着影响 $paE6X^  
appreciable increase 可观增长 ?',Wn3A  
appreciation 增值；升值 BRv#`  
appreciation against other currencies 相对其他货币升值 V@K^9R,|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >L$9fn/J  
appreciation tax 增值税 c)c_Qv  
appropriation 拨款；拨用；拨付 ajX] ui  
appropriation account 拨款帐目 Hio+k^  
Appropriation Bill 拨款法案 [~?6jnp  
appropriation-in-aid system 补助拨款办法 1[\I9dv2  
approved assets 核准资产 P@Vs\wAT  
approved basket stock 认可一篮子证券 kRH D{6mol  
approved budget 核准预算 qipS`:TER  
approved charitable donation 认可慈善捐款 ]PbwG  
approved charitable institution 认可慈善机构 ?i}wm`  
approved currency 核准货币；认可货币 milQxSpj  
approved estimates 核准预算 ){w!<Lb  
approved estimates of expenditure 核准开支预算 D2zqDo<+;  
approved overseas insurer 核准海外保险人 CS0q#?  
approved overseas trust company 核准海外信托公司 Pt'=_^I o  
approved pooled investment fund 核准汇集投资基金 lo36b zbT  
approved provident fund scheme 认可公积金计划 |V^f}5gd  
approved provision 核准拨款 4x.I"eW~&  
approved redeemable share 核准可赎回股份 <)oxs]<  
approved regional stock 认可地区性证券 !k#N] 9D3  
approved retirement scheme 认可退休金计划 5xa!L@)`wF  
approved subordinated loan 核准附属贷款 Vc+~yh.)  
arbitrage 套戥；套汇；套利 )2r_EO@3HP  
arbitrageur 套戥者；套汇者 EdZNmL3cB  
arbitrary amount 临时款项 rK4 pYo  
arrangement 措施；安排；协定 o@YEd
d  
arrears 欠款 },#AlShZu  
arrears of pay 欠付薪酬 -#g0  
arrears of revenue 逾期未收税款；逾期未收的帐项 {(h!JeQ  
articles of association 组织章程；组织细则；组织章程细则 &+/$~@OK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NC|VZwQtm  
ascertainment of profit 确定利润 1h`#H:  
"Asia Clear" “亚洲结算系统”