[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 h)^A3;2F  
allotment notice 股份配售通知；配股通知  r;X0B  
allotment of shares 股份分配 /'fDXSdP  
allowable 可获宽免；免税的 _j\=FJz[  
allowable business loss 可扣除的营业亏损 8Vhck-wF  
allowable expenses 可扣税的支出 AWXpA1(  
allowance 免税额；津贴；备抵；准备金 A=d$ir K[  
allowance for debts 债项的免税额 |;m`874  
allowance for depreciation by wear and tear 耗损折旧免税额 Wx)U<:^e  
allowance for funeral expenses 殡殓费的免税额 gam#6 s  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X/K)kIi  
allowance for repairs and outgoings 修葺及支出方面的免税额 1 3`0d  
allowance to debtor 给债务人的津贴 0(/D|  
alteration of capital 资本更改 A{x 7  
alternate trustee 候补受托人 QsJW"4d  
amalgamation 合并 k5;Vl0Ho  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g)?g7{&?>?  
ambit of charges 征税范围；收费范围 TTZxkK  
amended valuation 经修订的估值 7Ljj#!`lUp  
American Commodities Exchange 美国商品交易所 56S S >b  
American Express Bank Limited 美国运通银行 |EV\a[  
American Stock Exchange 美国证券交易所 ~gWd63%8x  
amortization 摊销 3u0<v%Qi  
amount due from banks 存放银行同业的款项 J7wQ=!g  
amount due from banks abroad 存放海外银行同业的款项 x36#x  
amount due from holding companies 控股公司欠款 0O,T=z[+>  
amount due from local banks 存放本港银行同业的款项 !_-sTZ  
amount due to banks 银行同业的存款 DwY<qNWT  
amount due to banks abroad 海外银行同业的存款 EH*ym#Y  
amount due to holding companies 控股公司存款 u@_!mjXQ  
amount due to local banks 本港银行同业的存款 =Cy>$/H64  
amount due to outport banks 外埠银行同业的存款 m_!vIUOz  
amount for note issue 发行纸币的款额 -N7L#a  
amount of bond 担保契据的款额 $W {yK+N  
amount of consideration 代价款额 UcLNMn|  
amount of contribution 供款数额 "R2t&X[9  
amount of indebtedness 负债款额 ca/o#9:N`:  
amount of principal of the loan 贷款本金额 Wd` QpW  
amount of rates chargeable 应征差饷数额 SAG`^
t  
amount of share capital 股本额 tdnXPxn[  
amount of sums assured 承保款额 k/_8!^:'  
amount of variation 变动幅度 u@Cf*VPK  
amount of vote 拨款数额  ]a6O(]  
amount payable 应付款额 H8-D'q>R  
amount receivable 应收款额 1 73<x){  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 '`]n_$f'  
analysis 分析 of'ZNQ/  
ancillary risk 附属风险 ,]uX:h-EM  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^\[LrPqe  
annual accounting date 年结日期 MzR1<W{ O  
annual allowance 每年免税额；年积金；年度津贴；年津 \%Ah^U)gS  
annual balance 年度余额 {;iHYr-zs  
annual disposable income 每年可动用收入 ?VZ11? u  
annual estimates 周年预算 \7t5U7v8U  
annual fee 年费 E +Ujpd  
annual general meeting 周年大会 G=C5T(  
annual growth rate 年增率；每年增长率 vNz;#Je  
annual long-term supplement 长期个案每年补助金 vdH+>l  
annual pensionable emolument 可供计算退休金的年薪 o T|P1t.  
annual report 年报 "s>fV9YyZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T1(j l)  
annual return 周年报表；周年申报表；每年报税表格 HCJ8@nki  
Annual Return Rules 《周年报表规则》  xA&  
annual review of consumer prices 每年消费物价回顾 )pjjW"C+  
annual roll-forward basis 逐年延展方式 r}oURy,5  
annual salary 年薪 -OrY{^F  
annual statement 年度报表；年度决算表 [Y22Wi  
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 jB%"AvIX  
annuitant 年金受益人 Z#4JA/c!  
annuity 年金 ~IlF*Zz#}6  
annuity contract 年金合约 ` /I bWu  
annuity on human life 人寿年金 X` fhln9N  
antecedent debt 先前的债项 9U|<q  
ante-dated cheque 倒填日期支票 cXk6e.Uz  
anticipated expenditure 预期开支 *|LbbRu  
anticipated net profit 预期纯利 egI{!bZg'\  
anticipated revenue 预期收入 ~JwpNJs  
anti-inflation measure 反通货膨胀措施 }z%OnP  
anti-inflationary stance 反通货膨胀立场 CJ9cCtA  
apparent deficit 表面赤字 v}F4R $  
apparent financial solvency 表面偿债能力 a{]g+tGH  
apparent partner 表面合伙人 6_R\l@a  
application for personal assessment 个人入息课税申请书 N
qJ<!q)  
application of fund 资金应用 w0Fwd  
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 01LZE,.  
appointed actuary 委任精算师
cq
*p9c  
appointed auditor 委任核数师；委任审计师 Gr5`1`8|  
appointed trustee 委任的受托人 Ky[bX  
appointer 委任人 y$IaXr5L  
apportioned pro rata 按比例分摊 m<FF$pTT  
apportionment 分配；分摊 bKk CW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M`0(!Q}  
apportionment formula 分摊方程式 6IEUJ
-M Z  
apportionment of estate duty 遗产税的分摊 r=fE8[,  
appraisal 估价；评估 '8)Wd"[  
appreciable growth 可观增长 gB]C&Q  
appreciable impact 显着影响 ==]Z \jk  
appreciable increase 可观增长 'FShNY5  
appreciation 增值；升值 2c}B  
appreciation against other currencies 相对其他货币升值 = :Po%Z%{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z0e-W:&;kF  
appreciation tax 增值税 H
Uj+-  
appropriation 拨款；拨用；拨付 )K{o<m~WAo  
appropriation account 拨款帐目 `[WyHO|8  
Appropriation Bill 拨款法案 ?VwK2w$&={  
appropriation-in-aid system 补助拨款办法 "A%MVym."  
approved assets 核准资产 f;.SSiT  
approved basket stock 认可一篮子证券 h ZoC _\  
approved budget 核准预算 ZV!R#Xv  
approved charitable donation 认可慈善捐款 A)8rk_92Q  
approved charitable institution 认可慈善机构 &&;ex9  
approved currency 核准货币；认可货币 a*Rz<08  
approved estimates 核准预算 H}vn$$ O  
approved estimates of expenditure 核准开支预算 fC_zX}3
 
approved overseas insurer 核准海外保险人 +x(YG(5\w  
approved overseas trust company 核准海外信托公司 hzaU8kb  
approved pooled investment fund 核准汇集投资基金 P,(9cyS{  
approved provident fund scheme 认可公积金计划 BSN6|W  
approved provision 核准拨款 vx'l>@]k  
approved redeemable share 核准可赎回股份 Iq+2mQi*/k  
approved regional stock 认可地区性证券 s4(Wp3>3i  
approved retirement scheme 认可退休金计划 !?jK1{E3  
approved subordinated loan 核准附属贷款 a;%I\w;2  
arbitrage 套戥；套汇；套利 >gr<^$
 
arbitrageur 套戥者；套汇者 8pqs?L@W  
arbitrary amount 临时款项 ze&#i6S  
arrangement 措施；安排；协定 -(!uC+BZX  
arrears 欠款 5\WUoSgy  
arrears of pay 欠付薪酬 0}B?sNr  
arrears of revenue 逾期未收税款；逾期未收的帐项 k=e`*LB\  
articles of association 组织章程；组织细则；组织章程细则 |7y 6 pz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d [r-k 2  
ascertainment of profit 确定利润 C ck#Y  
"Asia Clear" “亚洲结算系统”