[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 :~e>Ob[,"  
allotment notice 股份配售通知；配股通知 2&:f&"  
allotment of shares 股份分配 Z0x ar]4V  
allowable 可获宽免；免税的 ,<n}W
+3  
allowable business loss 可扣除的营业亏损 LSa,1{  
allowable expenses 可扣税的支出 \HxT@U Q)~  
allowance 免税额；津贴；备抵；准备金 TyD4|| %  
allowance for debts 债项的免税额 QUq_:t+Dv  
allowance for depreciation by wear and tear 耗损折旧免税额 "bF
Tk/  
allowance for funeral expenses 殡殓费的免税额 R&8Iz yM  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dt \TQJc~  
allowance for repairs and outgoings 修葺及支出方面的免税额 sT3^hY7  
allowance to debtor 给债务人的津贴 ~
-4{B  
alteration of capital 资本更改 q8X feoUV  
alternate trustee 候补受托人 #C~+JL  
amalgamation 合并 m,*QP*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8'r2D+Vwm  
ambit of charges 征税范围；收费范围 }iXDa?6%  
amended valuation 经修订的估值 Y_;#UU689  
American Commodities Exchange 美国商品交易所 a,@]8r-"  
American Express Bank Limited 美国运通银行 XX7{-Yy  
American Stock Exchange 美国证券交易所 ?{P"O!I{  
amortization 摊销 1tEgl\u\  
amount due from banks 存放银行同业的款项 wa<MRt W=  
amount due from banks abroad 存放海外银行同业的款项 BWeA@v  
amount due from holding companies 控股公司欠款 q MfT>rH  
amount due from local banks 存放本港银行同业的款项 ^=BTz9QM  
amount due to banks 银行同业的存款 SN9kFFIPb=  
amount due to banks abroad 海外银行同业的存款 R0P iv:  
amount due to holding companies 控股公司存款 nW PF6V>  
amount due to local banks 本港银行同业的存款 wxR,OR  
amount due to outport banks 外埠银行同业的存款 R@58*c:U(  
amount for note issue 发行纸币的款额 *]ly0nP  
amount of bond 担保契据的款额 V, Z|tB^  
amount of consideration 代价款额 ciFmaM.  
amount of contribution 供款数额 yCd-9zb=  
amount of indebtedness 负债款额 Eza`Z` ^el  
amount of principal of the loan 贷款本金额 sv: 9 clJ  
amount of rates chargeable 应征差饷数额 *;l]8.  
amount of share capital 股本额 2KB\1&N  
amount of sums assured 承保款额 @oNH@a j%  
amount of variation 变动幅度 u!!Y=!y*<  
amount of vote 拨款数额 l7XUXbYp&=  
amount payable 应付款额 14Xqn
8uOW  
amount receivable 应收款额 +DW~BS3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }\
z.)B4,  
analysis 分析 8;d:-C
p  
ancillary risk 附属风险 ^ssK  
annual account 周年帐目；周年帐目报表；年度决算；年结 G! ]k#.^A,  
annual accounting date 年结日期 Pj#<K%Bz  
annual allowance 每年免税额；年积金；年度津贴；年津 %7"q"A r[  
annual balance 年度余额 8>trS=;n  
annual disposable income 每年可动用收入 j>*R]mr6  
annual estimates 周年预算 g-Mj.owu=  
annual fee 年费 8UW^"4  
annual general meeting 周年大会 Y'c>:;JEe  
annual growth rate 年增率；每年增长率 KK1gNC4R  
annual long-term supplement 长期个案每年补助金 "9m2/D`=  
annual pensionable emolument 可供计算退休金的年薪 %z/hf  
annual report 年报 0C =3dnp6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q4R5<LW"  
annual return 周年报表；周年申报表；每年报税表格 AJf4_+H e  
Annual Return Rules 《周年报表规则》 &R[ Mc-2  
annual review of consumer prices 每年消费物价回顾 B( ]M&  
annual roll-forward basis 逐年延展方式 zO~8?jDN4|  
annual salary 年薪 d:ARf  
annual statement 年度报表；年度决算表 %b%-Ogz;4  
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 ))R5(R  
annuitant 年金受益人 %j:]^vqFA  
annuity 年金 bt"W(m&f  
annuity contract 年金合约 =+/
eLKG  
annuity on human life 人寿年金 SFB~ ->db  
antecedent debt 先前的债项 C\3y
{s  
ante-dated cheque 倒填日期支票 '{a/2
l  
anticipated expenditure 预期开支 vX{J' H]u  
anticipated net profit 预期纯利 #D <C )Q  
anticipated revenue 预期收入 hXfQ)$J  
anti-inflation measure 反通货膨胀措施 ql<i]Y  
anti-inflationary stance 反通货膨胀立场 (*Z)(O*z  
apparent deficit 表面赤字 T e.Y#lCT$  
apparent financial solvency 表面偿债能力 Ky|88~}:C9  
apparent partner 表面合伙人 "JVkVp[5D+  
application for personal assessment 个人入息课税申请书 vGc,vjC3x  
application of fund 资金应用
g$7{-OpB  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 0)%YNaskj  
appointed actuary 委任精算师 C+?Hm1  
appointed auditor 委任核数师；委任审计师 B\<Q ;RI2;  
appointed trustee 委任的受托人 ,R'@%,/  
appointer 委任人 ~res
 V  
apportioned pro rata 按比例分摊 B.wYHNNV  
apportionment 分配；分摊 0]>u)%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pA`+hQNN  
apportionment formula 分摊方程式 wA
X1l*`  
apportionment of estate duty 遗产税的分摊 3Vsc 9B"w  
appraisal 估价；评估 Vx(B{5>Vu  
appreciable growth 可观增长 J1/?JfF  
appreciable impact 显着影响 &K[_J  
appreciable increase 可观增长 _9faBrzd  
appreciation 增值；升值 b^ L \>3  
appreciation against other currencies 相对其他货币升值 9iXeBC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <p}R~zk  
appreciation tax 增值税 /,1D)0  
appropriation 拨款；拨用；拨付 e8y;.D[2  
appropriation account 拨款帐目 4oK?-|=?  
Appropriation Bill 拨款法案 4,..kSA3iw  
appropriation-in-aid system 补助拨款办法 X- pqw~$  
approved assets 核准资产 y#>,+a#5  
approved basket stock 认可一篮子证券 ` BDLW%aL  
approved budget 核准预算 kv8Fko
 
approved charitable donation 认可慈善捐款 ZZWD8AX  
approved charitable institution 认可慈善机构 0T@Zb={  
approved currency 核准货币；认可货币 2]I4M[|&z  
approved estimates 核准预算 P#pn*L*"T  
approved estimates of expenditure 核准开支预算 rJPb 3F  
approved overseas insurer 核准海外保险人 #?5 (o  
approved overseas trust company 核准海外信托公司 WF2}-NU"  
approved pooled investment fund 核准汇集投资基金 4Yxo~ m(  
approved provident fund scheme 认可公积金计划 /nyUG^5#{  
approved provision 核准拨款 Uh.oErHQD  
approved redeemable share 核准可赎回股份 0F@"b{&0  
approved regional stock 认可地区性证券 %F\?R[^5  
approved retirement scheme 认可退休金计划 SLO%7%>p  
approved subordinated loan 核准附属贷款 i7 ] 4W  
arbitrage 套戥；套汇；套利 &?VQ,+[<
 
arbitrageur 套戥者；套汇者 Ae mDJ8Y  
arbitrary amount 临时款项 =3|O%\  
arrangement 措施；安排；协定 anI
AM  
arrears 欠款 Ks=>K(V6  
arrears of pay 欠付薪酬 .9R [*<  
arrears of revenue 逾期未收税款；逾期未收的帐项 S7=Bd[4  
articles of association 组织章程；组织细则；组织章程细则 &@%W29:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k:*S&$S!E  
ascertainment of profit 确定利润 W"):-Wq  
"Asia Clear" “亚洲结算系统”