[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 q$BS@   
allotment notice 股份配售通知；配股通知 6h3TU,$r  
allotment of shares 股份分配
j=5hW.fI  
allowable 可获宽免；免税的 aYd`E4S+  
allowable business loss 可扣除的营业亏损 a<d$P*I(cH  
allowable expenses 可扣税的支出 `d6,]'  
allowance 免税额；津贴；备抵；准备金 B[B(=4EzMP  
allowance for debts 债项的免税额 h&j9'  
allowance for depreciation by wear and tear 耗损折旧免税额 4VrL@c @  
allowance for funeral expenses 殡殓费的免税额 j#[%-nOT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CWW|?  
allowance for repairs and outgoings 修葺及支出方面的免税额 _
!H8j/b  
allowance to debtor 给债务人的津贴 Y4)v>&H  
alteration of capital 资本更改 cLyed3uU  
alternate trustee 候补受托人 wS}Rl}#Oh?  
amalgamation 合并 S1G3xY$0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yOr5kWqX  
ambit of charges 征税范围；收费范围 Q3|I.I e  
amended valuation 经修订的估值 WSV[)-=:  
American Commodities Exchange 美国商品交易所 z;+LU 6V  
American Express Bank Limited 美国运通银行 o]O  
American Stock Exchange 美国证券交易所 IM$I=5ye  
amortization 摊销 0|D l/
1  
amount due from banks 存放银行同业的款项 )3A%Un#B  
amount due from banks abroad 存放海外银行同业的款项 TSHH=`cx  
amount due from holding companies 控股公司欠款  Jl |^  
amount due from local banks 存放本港银行同业的款项 $3D#U^7i  
amount due to banks 银行同业的存款 >C
"QV`+  
amount due to banks abroad 海外银行同业的存款 [>wvVv  
amount due to holding companies 控股公司存款 z1`z k0  
amount due to local banks 本港银行同业的存款 JTI 'W  
amount due to outport banks 外埠银行同业的存款 'Bb@K[=s  
amount for note issue 发行纸币的款额 vg ^&j0  
amount of bond 担保契据的款额 DY6ra% T  
amount of consideration 代价款额 nk^-+olm  
amount of contribution 供款数额 $mZpX:7/u8  
amount of indebtedness 负债款额 gt{ $G|bi  
amount of principal of the loan 贷款本金额 JBxizJBP  
amount of rates chargeable 应征差饷数额 ug. 'OR  
amount of share capital 股本额 [$P.ek<  
amount of sums assured 承保款额 &7m)K>E27  
amount of variation 变动幅度 ?QfomTT  
amount of vote 拨款数额 8bP4  
amount payable 应付款额 2i_X{!0}  
amount receivable 应收款额 !-B r?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k=8LhO  
analysis 分析 *, RxOz2=  
ancillary risk 附属风险 )o>1=Y`[z  
annual account 周年帐目；周年帐目报表；年度决算；年结 ZFO*D79:K  
annual accounting date 年结日期 JHIXTy__  
annual allowance 每年免税额；年积金；年度津贴；年津 k<cv80lhK  
annual balance 年度余额 Mh;rhQ  
annual disposable income 每年可动用收入 h&$,mbEoI  
annual estimates 周年预算 [tY +P7j9)  
annual fee 年费 b"QeCw#v`>  
annual general meeting 周年大会 .?CumaU  
annual growth rate 年增率；每年增长率 5*31nMP\  
annual long-term supplement 长期个案每年补助金 _z(ydL*  
annual pensionable emolument 可供计算退休金的年薪 \~ql_X;3  
annual report 年报 x.-d>8-!]c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |nTZ/MXbw  
annual return 周年报表；周年申报表；每年报税表格 Q1(6U6L  
Annual Return Rules 《周年报表规则》 |`i.8  
annual review of consumer prices 每年消费物价回顾 p&4#9I5  
annual roll-forward basis 逐年延展方式 ;V"(! 'd  
annual salary 年薪 2lm{:tS  
annual statement 年度报表；年度决算表 zgR@-OtFZ  
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 =gb(<`{ >  
annuitant 年金受益人 }R]^%q@&  
annuity 年金 oHI/tS4 _  
annuity contract 年金合约 (!9ybH;T  
annuity on human life 人寿年金 OlI{VszR  
antecedent debt 先前的债项 Q0cr^2 4/  
ante-dated cheque 倒填日期支票 G oJ\6&"  
anticipated expenditure 预期开支 zu-
1|XX  
anticipated net profit 预期纯利 wBK%=7  
anticipated revenue 预期收入 L_4ZxsIv  
anti-inflation measure 反通货膨胀措施 <dA1n:3o  
anti-inflationary stance 反通货膨胀立场 F9&ae*>,  
apparent deficit 表面赤字 61^5QHur
 
apparent financial solvency 表面偿债能力 HD95>%  
apparent partner 表面合伙人 r=3knCEWK  
application for personal assessment 个人入息课税申请书 u/8urxpy  
application of fund 资金应用 rtM!|apr  
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 s*0PJ\E2  
appointed actuary 委任精算师 Cw_XLMY%V1  
appointed auditor 委任核数师；委任审计师 o>'1ct  
appointed trustee 委任的受托人 td6$w:SN,l  
appointer 委任人 m+m,0Ey5H  
apportioned pro rata 按比例分摊 &@MiR8  
apportionment 分配；分摊 3_]<H<w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CL-mt5Kx#7  
apportionment formula 分摊方程式 B "z`X!\  
apportionment of estate duty 遗产税的分摊 :W\xZ  
appraisal 估价；评估  MX j7Z3  
appreciable growth 可观增长 CNiUHUD  
appreciable impact 显着影响 Uc3-n`C  
appreciable increase 可观增长 IO\>U(:vx  
appreciation 增值；升值 $"/xi `  
appreciation against other currencies 相对其他货币升值 "x*5g*k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {LLy4m  
appreciation tax 增值税 Evn=3Tw  
appropriation 拨款；拨用；拨付 1E*No1  
appropriation account 拨款帐目 iJrF$Xw  
Appropriation Bill 拨款法案 @!:~gQ  
appropriation-in-aid system 补助拨款办法 7.o:(P1??g  
approved assets 核准资产 < +QXGz1  
approved basket stock 认可一篮子证券 :OVre*j  
approved budget 核准预算 _IOt(Zb(  
approved charitable donation 认可慈善捐款 z|
V5/"  
approved charitable institution 认可慈善机构 ~Zc=FP:1  
approved currency 核准货币；认可货币 8SGFzb! h  
approved estimates 核准预算 s2{d<0x?v  
approved estimates of expenditure 核准开支预算 AIvIQ$6}  
approved overseas insurer 核准海外保险人 /@
<Pn&Rq  
approved overseas trust company 核准海外信托公司 +hIS
tA  
approved pooled investment fund 核准汇集投资基金 x}W,B,q  
approved provident fund scheme 认可公积金计划 y@kRJ 8d  
approved provision 核准拨款 SJtQK-%wK>  
approved redeemable share 核准可赎回股份 UtF8T6PKdW  
approved regional stock 认可地区性证券 WUM&Lq k"  
approved retirement scheme 认可退休金计划 ]mN'Qoc  
approved subordinated loan 核准附属贷款 &_^t
$To  
arbitrage 套戥；套汇；套利 >h0iq  
arbitrageur 套戥者；套汇者 V^P]QQ\ )  
arbitrary amount 临时款项 ]Fc<%wzp  
arrangement 措施；安排；协定 cGhnI&  
arrears 欠款 c7[<X<yk  
arrears of pay 欠付薪酬 1 jJ>(S  
arrears of revenue 逾期未收税款；逾期未收的帐项 ' {L5 3cH=  
articles of association 组织章程；组织细则；组织章程细则 g{zvks~it  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -Cjc~{B>7X  
ascertainment of profit 确定利润 s0 ZF+6f  
"Asia Clear" “亚洲结算系统”