[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 %,*$D}H  
allotment notice 股份配售通知；配股通知 "E!mva*NU  
allotment of shares 股份分配 Fw4*  
allowable 可获宽免；免税的 ,\PVC@xJ  
allowable business loss 可扣除的营业亏损 l0]
d  
allowable expenses 可扣税的支出 D #2yIec  
allowance 免税额；津贴；备抵；准备金 \&xl{64  
allowance for debts 债项的免税额 ;-mdi/*g  
allowance for depreciation by wear and tear 耗损折旧免税额 @)YY\l#  
allowance for funeral expenses 殡殓费的免税额 ^+70<#Xc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ")#<y@Rv  
allowance for repairs and outgoings 修葺及支出方面的免税额 tV;%J4E'  
allowance to debtor 给债务人的津贴 !%L,*'  
alteration of capital 资本更改 P @% .`8  
alternate trustee 候补受托人 y&T&1o  
amalgamation 合并 Eh8Pwt7C@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5rxA<Gs  
ambit of charges 征税范围；收费范围 5CYo7mJ6+  
amended valuation 经修订的估值 `i!wq&1g7  
American Commodities Exchange 美国商品交易所 +5 4aO  
American Express Bank Limited 美国运通银行 =Ov7C[(  
American Stock Exchange 美国证券交易所 iAO5"(>}?  
amortization 摊销 QOFvsJ<s  
amount due from banks 存放银行同业的款项 ~fN%WZ;_  
amount due from banks abroad 存放海外银行同业的款项 7G2PMe;$m  
amount due from holding companies 控股公司欠款 dXvt6kF  
amount due from local banks 存放本港银行同业的款项 P!g-X%ngo  
amount due to banks 银行同业的存款 8}p8r|d!ls  
amount due to banks abroad 海外银行同业的存款 pJpNO$$w  
amount due to holding companies 控股公司存款 C*Vd-U  
amount due to local banks 本港银行同业的存款 &vUq}r%P  
amount due to outport banks 外埠银行同业的存款 8Cf|*C+_'  
amount for note issue 发行纸币的款额 (-yl|NFBw  
amount of bond 担保契据的款额 |cbd6e{!  
amount of consideration 代价款额 Jn}n*t3  
amount of contribution 供款数额 )6oGF>
o>  
amount of indebtedness 负债款额 c-]fKj7  
amount of principal of the loan 贷款本金额 U5ZX78>a  
amount of rates chargeable 应征差饷数额 a=}*mF[ug  
amount of share capital 股本额 [uuj?Rbd
 
amount of sums assured 承保款额 `H%G3M0a  
amount of variation 变动幅度  .jg0a  
amount of vote 拨款数额 :> -1'HC  
amount payable 应付款额 c=p=-j=.J  
amount receivable 应收款额 Nud,\mXrY[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (RL>Hn;.  
analysis 分析 uGtV}-t:  
ancillary risk 附属风险 I+?hG6NM  
annual account 周年帐目；周年帐目报表；年度决算；年结 C0)Z6  
annual accounting date 年结日期 Pi6C/$ K  
annual allowance 每年免税额；年积金；年度津贴；年津 h BMH)aU  
annual balance 年度余额 l[h'6+o  
annual disposable income 每年可动用收入 \{|ImCH  
annual estimates 周年预算 T|4snU2M  
annual fee 年费 ~hX-u8Ul'N  
annual general meeting 周年大会 D@54QJ<  
annual growth rate 年增率；每年增长率 UGKaOol.  
annual long-term supplement 长期个案每年补助金 ]?l{j  
annual pensionable emolument 可供计算退休金的年薪 ETw]! br  
annual report 年报 -AD2I {C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rGwIcx(%  
annual return 周年报表；周年申报表；每年报税表格 wrv5V M}  
Annual Return Rules 《周年报表规则》 X)Gp7k1w  
annual review of consumer prices 每年消费物价回顾 w<nv!e
?  
annual roll-forward basis 逐年延展方式 I<\ '%  
annual salary 年薪 [I+9dSM1t  
annual statement 年度报表；年度决算表 o+?@5zw-&  
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 i?}>.$j   
annuitant 年金受益人 ]KK`5Dv|,e  
annuity 年金 649 !=  
annuity contract 年金合约 y;`eDS'0.N  
annuity on human life 人寿年金 t8J/
\f=  
antecedent debt 先前的债项 |"7Pv skT  
ante-dated cheque 倒填日期支票 khX|"d360  
anticipated expenditure 预期开支 `u'dh{,gE  
anticipated net profit 预期纯利 f05d ;  
anticipated revenue 预期收入 E%pz9gcSx  
anti-inflation measure 反通货膨胀措施 :h5J r8  
anti-inflationary stance 反通货膨胀立场 b5`KB75sbo  
apparent deficit 表面赤字 yXfMz G  
apparent financial solvency 表面偿债能力 6SEltm(  
apparent partner 表面合伙人 pO/%N94s  
application for personal assessment 个人入息课税申请书 +oy*Kxs7  
application of fund 资金应用 DguB  
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 q? z>  
appointed actuary 委任精算师 6].:.b\qQc  
appointed auditor 委任核数师；委任审计师 'p}`i/  
appointed trustee 委任的受托人 Z5)eREi=  
appointer 委任人 Wr%7~y*K  
apportioned pro rata 按比例分摊 KFhG(  
apportionment 分配；分摊 p8>%Mflf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mUXk9X%n  
apportionment formula 分摊方程式 U6j/BJT"  
apportionment of estate duty 遗产税的分摊 Z6s5M{mE  
appraisal 估价；评估 NPU^)B  
appreciable growth 可观增长 &a #GXf  
appreciable impact 显着影响 <0j{ $.  
appreciable increase 可观增长 Ie_I7YJ  
appreciation 增值；升值 g:~+Pe  
appreciation against other currencies 相对其他货币升值 uH{'gd,q8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F@SG((`  
appreciation tax 增值税 -Zy)5NB-tZ  
appropriation 拨款；拨用；拨付 X0i3_RVa  
appropriation account 拨款帐目 s-D?)  
Appropriation Bill 拨款法案 C3"&sdLb$  
appropriation-in-aid system 补助拨款办法 B@cz ?%]  
approved assets 核准资产 5P+YK\~  
approved basket stock 认可一篮子证券 ^#SBpLw  
approved budget 核准预算 [X"
k> Sq  
approved charitable donation 认可慈善捐款 {BOLPE-  
approved charitable institution 认可慈善机构 \r-N(;m  
approved currency 核准货币；认可货币 FmT `Oa>  
approved estimates 核准预算 SGf9U^ds  
approved estimates of expenditure 核准开支预算 I'_v{k5ZI  
approved overseas insurer 核准海外保险人 VXC4%   
approved overseas trust company 核准海外信托公司 )x\z@g  
approved pooled investment fund 核准汇集投资基金 L3c*LL  
approved provident fund scheme 认可公积金计划 WYO\'W
 
approved provision 核准拨款 5si}i'in  
approved redeemable share 核准可赎回股份 zO.6W J  
approved regional stock 认可地区性证券 ixI:@#5wY  
approved retirement scheme 认可退休金计划 #+G`!<7/@f  
approved subordinated loan 核准附属贷款 SMO*({/  
arbitrage 套戥；套汇；套利 @PXXt#   
arbitrageur 套戥者；套汇者 > >V&yJ_  
arbitrary amount 临时款项 Bw-s6MS  
arrangement 措施；安排；协定 K`(#K#n  
arrears 欠款 %zljH"F  
arrears of pay 欠付薪酬 'lQ
YJ0  
arrears of revenue 逾期未收税款；逾期未收的帐项 I'A:J  
articles of association 组织章程；组织细则；组织章程细则 g!^J,e=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mw+j|{[  
ascertainment of profit 确定利润 1uM/2sX  
"Asia Clear" “亚洲结算系统”