[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 WRM}gWv*  
allotment notice 股份配售通知；配股通知 X9w
i:  
allotment of shares 股份分配 1jVcL)szU  
allowable 可获宽免；免税的 .m51/X&*n  
allowable business loss 可扣除的营业亏损 ,Fiiw  
allowable expenses 可扣税的支出 sJ=B:3jS0  
allowance 免税额；津贴；备抵；准备金 fOAb?:D  
allowance for debts 债项的免税额 ipG+qj/=  
allowance for depreciation by wear and tear 耗损折旧免税额 l"CONzm!  
allowance for funeral expenses 殡殓费的免税额 O8%/Id  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J.d<5`7  
allowance for repairs and outgoings 修葺及支出方面的免税额 \&0NH=*^  
allowance to debtor 给债务人的津贴 F_`Gs8-VH  
alteration of capital 资本更改 tTal<4  
alternate trustee 候补受托人 ,@xZuq+K<  
amalgamation 合并 t[Q\T0E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4<| ]k?@  
ambit of charges 征税范围；收费范围 *v&RGY[>  
amended valuation 经修订的估值 F2=97=R  
American Commodities Exchange 美国商品交易所 Q>$ v~v?9  
American Express Bank Limited 美国运通银行 PR0]:t)E  
American Stock Exchange 美国证券交易所 |>)mYLN!y  
amortization 摊销 /DCUwg=0  
amount due from banks 存放银行同业的款项 c9V'Zd#  
amount due from banks abroad 存放海外银行同业的款项 ="4)!
 
amount due from holding companies 控股公司欠款 FU zY&@Y  
amount due from local banks 存放本港银行同业的款项 cqDnZ`|6  
amount due to banks 银行同业的存款 IV76#jL  
amount due to banks abroad 海外银行同业的存款 ` fXcW)  
amount due to holding companies 控股公司存款 , {^g}d8  
amount due to local banks 本港银行同业的存款 p{Uro!J,K  
amount due to outport banks 外埠银行同业的存款 (#~063N,#  
amount for note issue 发行纸币的款额 *&s_u)b  
amount of bond 担保契据的款额 uP:'e8  
amount of consideration 代价款额 gueCP+a_  
amount of contribution 供款数额 PYGHN T  
amount of indebtedness 负债款额 oVdmgmT.Y  
amount of principal of the loan 贷款本金额 HXX"B,N  
amount of rates chargeable 应征差饷数额 cVN|5Y  
amount of share capital 股本额 H|]Q;,C  
amount of sums assured 承保款额 %y'#@%kO:S  
amount of variation 变动幅度 .3#Tw'% G  
amount of vote 拨款数额 kq+L63fZ  
amount payable 应付款额 xQ4Q'9  
amount receivable 应收款额 5n<Efi] j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _F3:j9^  
analysis 分析 j1)w1WY0@  
ancillary risk 附属风险 :|bPr_&U$  
annual account 周年帐目；周年帐目报表；年度决算；年结 idHBz*3~ps  
annual accounting date 年结日期 SyI#Q[f'_  
annual allowance 每年免税额；年积金；年度津贴；年津 9#+X?|p+0  
annual balance 年度余额 h1xYQF_`Z  
annual disposable income 每年可动用收入 hq|/XBd||  
annual estimates 周年预算 F{v+z8nW  
annual fee 年费 !U@[lBW  
annual general meeting 周年大会 &12.
|  
annual growth rate 年增率；每年增长率 OvkYzI`  
annual long-term supplement 长期个案每年补助金 c(fwl`y!x  
annual pensionable emolument 可供计算退休金的年薪 ]'{<O3:7  
annual report 年报 BO^e.iB/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ].eGsh2  
annual return 周年报表；周年申报表；每年报税表格 5=eGiF;0\  
Annual Return Rules 《周年报表规则》 !^w+<p  
annual review of consumer prices 每年消费物价回顾 tq{ aa  
annual roll-forward basis 逐年延展方式 |X>:" ?4t  
annual salary 年薪 U.&=b<f(0r  
annual statement 年度报表；年度决算表 O3S_P]{*ny  
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 D9h\=[%e  
annuitant 年金受益人 >
354O6  
annuity 年金 Y:O%x
tGi  
annuity contract 年金合约 V
}&  
annuity on human life 人寿年金 _15r!RZ:1  
antecedent debt 先前的债项 o`G@Je_}x  
ante-dated cheque 倒填日期支票 /IODRso/!  
anticipated expenditure 预期开支 P:=3;d{v  
anticipated net profit 预期纯利 "!2Fy-Y  
anticipated revenue 预期收入 RX'( l  
anti-inflation measure 反通货膨胀措施 "[76>\'H  
anti-inflationary stance 反通货膨胀立场 |VIBSty2d  
apparent deficit 表面赤字 D+tn<\LF  
apparent financial solvency 表面偿债能力 N/(&&\3  
apparent partner 表面合伙人 7yK >  
application for personal assessment 个人入息课税申请书 e(sQgtM6  
application of fund 资金应用 Lf3:' n  
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 Rh
iiQ  
appointed actuary 委任精算师 {A{=RPL  
appointed auditor 委任核数师；委任审计师 2s~X  
appointed trustee 委任的受托人 7tJPjp4l  
appointer 委任人 0EOpK%{  
apportioned pro rata 按比例分摊 {/N4/gu  
apportionment 分配；分摊 bX8Bn0#a+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qm2  
apportionment formula 分摊方程式 rk `x81  
apportionment of estate duty 遗产税的分摊 ~u3E+w  
appraisal 估价；评估
/_v@YB!
0  
appreciable growth 可观增长 lf&g *%?1  
appreciable impact 显着影响 VB\oK\F5z  
appreciable increase 可观增长 T0
i_X(_  
appreciation 增值；升值 Ygr1 S(=  
appreciation against other currencies 相对其他货币升值 {2A/@$?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r/SV.` k  
appreciation tax 增值税 A~u-Iv(U  
appropriation 拨款；拨用；拨付 \f.ceh;!  
appropriation account 拨款帐目 ZdfIe~Oni  
Appropriation Bill 拨款法案 np
Z=x-ce  
appropriation-in-aid system 补助拨款办法 |,|b~>  
approved assets 核准资产 *22}b.)  
approved basket stock 认可一篮子证券 iXeywO2nP  
approved budget 核准预算 }sZme3*J[  
approved charitable donation 认可慈善捐款 w`q):yXX
 
approved charitable institution 认可慈善机构 Gz@'W%6yaV  
approved currency 核准货币；认可货币 pPUKx=d  
approved estimates 核准预算 vzG(u_,9[  
approved estimates of expenditure 核准开支预算 gq!|0  
approved overseas insurer 核准海外保险人 (bY#!16C:  
approved overseas trust company 核准海外信托公司 \^i/:  
approved pooled investment fund 核准汇集投资基金 a2/!~X9F  
approved provident fund scheme 认可公积金计划 ND77(I$3s  
approved provision 核准拨款 1jO}{U  
approved redeemable share 核准可赎回股份 <J!#k@LY]7  
approved regional stock 认可地区性证券 X H,1\J-S  
approved retirement scheme 认可退休金计划 \hoYQK j  
approved subordinated loan 核准附属贷款 %i:S f  
arbitrage 套戥；套汇；套利 0x*L
"HD  
arbitrageur 套戥者；套汇者 %3
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arbitrary amount 临时款项 sE{A~{a`  
arrangement 措施；安排；协定 A@^Y2:pY  
arrears 欠款 gq\ulLyOeZ  
arrears of pay 欠付薪酬 v@(Y:\>  
arrears of revenue 逾期未收税款；逾期未收的帐项 :A9G>qg  
articles of association 组织章程；组织细则；组织章程细则 H:TRJ.!w2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $9)|cO  
ascertainment of profit 确定利润 PRa#;W b  
"Asia Clear" “亚洲结算系统”