[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 4N%2w(,+8  
allotment notice 股份配售通知；配股通知 zBrWm_R5T  
allotment of shares 股份分配 Wf+Cc?/4  
allowable 可获宽免；免税的 vV&AG1_Mv  
allowable business loss 可扣除的营业亏损 TQbFI;\  
allowable expenses 可扣税的支出 /ut~jf`  
allowance 免税额；津贴；备抵；准备金 R4Gg|Bh  
allowance for debts 债项的免税额 "p6:ekw  
allowance for depreciation by wear and tear 耗损折旧免税额 dwf #~7h_  
allowance for funeral expenses 殡殓费的免税额 8KGv?^M 6W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |({UV-`  
allowance for repairs and outgoings 修葺及支出方面的免税额 F]dd>#  
allowance to debtor 给债务人的津贴 {C,1w  
alteration of capital 资本更改 ^8f|clw"  
alternate trustee 候补受托人 i\DHIzGp[  
amalgamation 合并 C&d"#I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YiQeI|{oN  
ambit of charges 征税范围；收费范围 ^V0{Ew/x  
amended valuation 经修订的估值 dg'CHxU  
American Commodities Exchange 美国商品交易所 3ZJagJ\O  
American Express Bank Limited 美国运通银行 _nIqy&<  
American Stock Exchange 美国证券交易所 U d=gdsL  
amortization 摊销 .$ P2W0G  
amount due from banks 存放银行同业的款项 ixI5Xd<  
amount due from banks abroad 存放海外银行同业的款项 ,nu7r1}  
amount due from holding companies 控股公司欠款 X~Rk ,d3  
amount due from local banks 存放本港银行同业的款项 kgbr+Yw2X  
amount due to banks 银行同业的存款 H
LyFyv\  
amount due to banks abroad 海外银行同业的存款 ,N@Icl  
amount due to holding companies 控股公司存款 w'zO(6 `  
amount due to local banks 本港银行同业的存款 @e?[oojrM  
amount due to outport banks 外埠银行同业的存款 *F%ol;| Q  
amount for note issue 发行纸币的款额 LPm# 3U  
amount of bond 担保契据的款额 CrwcYzrRWl  
amount of consideration 代价款额  >Wr   
amount of contribution 供款数额 ~jRk10T(B  
amount of indebtedness 负债款额 }T1Xds8w)t  
amount of principal of the loan 贷款本金额 a@a1 TpLQ  
amount of rates chargeable 应征差饷数额 ,j(p}t  
amount of share capital 股本额 Ppo^qb  
amount of sums assured 承保款额 }9+1<mT9a/  
amount of variation 变动幅度 wor'=byh\  
amount of vote 拨款数额 lWyP[>*  
amount payable 应付款额 )zc8bS  
amount receivable 应收款额 I?B,rT3h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >.nt'BQ  
analysis 分析 4f@\f7\  
ancillary risk 附属风险 f29HQhXqS  
annual account 周年帐目；周年帐目报表；年度决算；年结 b]qfcV  
annual accounting date 年结日期  =R24 h  
annual allowance 每年免税额；年积金；年度津贴；年津
G4J6  
annual balance 年度余额 Z$m2rZ#  
annual disposable income 每年可动用收入 .T$9Q Ar5  
annual estimates 周年预算 9 {^B Tc  
annual fee 年费 )]>Y*<s }  
annual general meeting 周年大会 jv#" vQ9A]  
annual growth rate 年增率；每年增长率 YT%SCaU  
annual long-term supplement 长期个案每年补助金 5SWX v+  
annual pensionable emolument 可供计算退休金的年薪 '/qe#S  
annual report 年报 "a`0w9Mm}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6x3Ew2  
annual return 周年报表；周年申报表；每年报税表格 H1b%:KRVK  
Annual Return Rules 《周年报表规则》 n)?F 9Wap  
annual review of consumer prices 每年消费物价回顾 #O974f8  
annual roll-forward basis 逐年延展方式 kc(b;EA  
annual salary 年薪 d8q$&(]<  
annual statement 年度报表；年度决算表 BaHgc 4zI  
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 4.kkxQR7r  
annuitant 年金受益人 @LMV?  
annuity 年金 =z/mI y<  
annuity contract 年金合约 VA r?teY  
annuity on human life 人寿年金 `kT$Gx4x  
antecedent debt 先前的债项 ={D
B  
ante-dated cheque 倒填日期支票 }m lbN0 v  
anticipated expenditure 预期开支 #?d>S;)+  
anticipated net profit 预期纯利 Bma|!p{  
anticipated revenue 预期收入 %fSk "%u%<  
anti-inflation measure 反通货膨胀措施 cXEy>U|/  
anti-inflationary stance 反通货膨胀立场 W:( Usy  
apparent deficit 表面赤字 7a.#F]`  
apparent financial solvency 表面偿债能力 ] j?Fk$C  
apparent partner 表面合伙人 ::b;4QL  
application for personal assessment 个人入息课税申请书 e5\1k#@  
application of fund 资金应用 Z5^UF2`Q  
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 Hx/Vm`pRyX  
appointed actuary 委任精算师 c+M@{EbuN  
appointed auditor 委任核数师；委任审计师 7Qztc?XK  
appointed trustee 委任的受托人 >t<R6f_Q0  
appointer 委任人 (%IstR|u:  
apportioned pro rata 按比例分摊 iQR}) =Q  
apportionment 分配；分摊 NP(?[W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b,V=B{(~  
apportionment formula 分摊方程式 &T.P7n
J=  
apportionment of estate duty 遗产税的分摊 QO^X
7A"?X  
appraisal 估价；评估 .Zz7LG{  
appreciable growth 可观增长 +|w~j#j9`  
appreciable impact 显着影响 2Rp{]s$jo  
appreciable increase 可观增长 8@#Y <{  
appreciation 增值；升值 !7kOw65+0  
appreciation against other currencies 相对其他货币升值 'WgwLE_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [5:7WqB  
appreciation tax 增值税 @8d}
)X33  
appropriation 拨款；拨用；拨付 G7{:d  
appropriation account 拨款帐目 x%7x^]$  
Appropriation Bill 拨款法案 6$;)CO!h  
appropriation-in-aid system 补助拨款办法 bL[W .O0  
approved assets 核准资产 + ~AI(h  
approved basket stock 认可一篮子证券 }u)GERWO  
approved budget 核准预算 4f~ZY]|nM  
approved charitable donation 认可慈善捐款 F!t13%yeu?  
approved charitable institution 认可慈善机构 Mo=-P2)>lt  
approved currency 核准货币；认可货币 wi >ta  
approved estimates 核准预算 xeh|u"5  
approved estimates of expenditure 核准开支预算 ~ZC=!|Q#  
approved overseas insurer 核准海外保险人
<b40\Z{+  
approved overseas trust company 核准海外信托公司 ?wY.B  
approved pooled investment fund 核准汇集投资基金 #ms98pw%5  
approved provident fund scheme 认可公积金计划 pLcng
[  
approved provision 核准拨款 8TvPCZ$x  
approved redeemable share 核准可赎回股份 J#WPXE+Ds  
approved regional stock 认可地区性证券 n
-.k&B{a  
approved retirement scheme 认可退休金计划 fs12<~+z  
approved subordinated loan 核准附属贷款 VlNzm  
arbitrage 套戥；套汇；套利 &|;!St]!M  
arbitrageur 套戥者；套汇者 FZ/&[;E!  
arbitrary amount 临时款项 Vs{sB*:
 
arrangement 措施；安排；协定 l<6/ADuS  
arrears 欠款 9hzU@m  
arrears of pay 欠付薪酬 K;lC#  
arrears of revenue 逾期未收税款；逾期未收的帐项 5xKR ]u  
articles of association 组织章程；组织细则；组织章程细则 "j>0 A Hem  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]x\wP7x  
ascertainment of profit 确定利润 ?g.w%Mf*  
"Asia Clear" “亚洲结算系统”