[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 R1\$}ep^  
allotment notice 股份配售通知；配股通知 fYgX|#Me  
allotment of shares 股份分配 ipJnNy;  
allowable 可获宽免；免税的 R^GLATM  
allowable business loss 可扣除的营业亏损 CfjVx  
allowable expenses 可扣税的支出 |79n 1;+\?  
allowance 免税额；津贴；备抵；准备金 cz$ q~)I$  
allowance for debts 债项的免税额 a\v@^4   
allowance for depreciation by wear and tear 耗损折旧免税额 EXT_x q  
allowance for funeral expenses 殡殓费的免税额 )-d&XN7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }t.VH:02y  
allowance for repairs and outgoings 修葺及支出方面的免税额 lof}isOz  
allowance to debtor 给债务人的津贴 =#{i;CC%  
alteration of capital 资本更改 c h]Q%M  
alternate trustee 候补受托人 X" ;ly0Mb  
amalgamation 合并 VTxL BFK;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RLX?3u&  
ambit of charges 征税范围；收费范围 S-)%#  
amended valuation 经修订的估值 +vCW${U  
American Commodities Exchange 美国商品交易所 Fd@
:*ER  
American Express Bank Limited 美国运通银行 L51uC ,QF  
American Stock Exchange 美国证券交易所 &B>YiA  
amortization 摊销 (Y?"L_pC  
amount due from banks 存放银行同业的款项 w7X], auRC  
amount due from banks abroad 存放海外银行同业的款项 ZYD3[" ~x  
amount due from holding companies 控股公司欠款 zmh3 Q a(  
amount due from local banks 存放本港银行同业的款项 )qx,>PL  
amount due to banks 银行同业的存款 i:,37INMt  
amount due to banks abroad 海外银行同业的存款 U^{'"x+  
amount due to holding companies 控股公司存款 :1\QM'O  
amount due to local banks 本港银行同业的存款 3QzHQU  
amount due to outport banks 外埠银行同业的存款 C~a-R#  
amount for note issue 发行纸币的款额 ]V
gl  
amount of bond 担保契据的款额 3ws}E6\D  
amount of consideration 代价款额 5\$8"/H  
amount of contribution 供款数额 8k`rj;  
amount of indebtedness 负债款额 x?MSHOia`P  
amount of principal of the loan 贷款本金额 1?bX$$yl;  
amount of rates chargeable 应征差饷数额 t&=]>blIs  
amount of share capital 股本额 @AU<'?k  
amount of sums assured 承保款额 MPmsW&  
amount of variation 变动幅度 VwV`tKit  
amount of vote 拨款数额 !{L`Zd;C>w  
amount payable 应付款额 e(m#elX  
amount receivable 应收款额 RAW(lZ(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1V37% D  
analysis 分析 , *A',  
ancillary risk 附属风险 l4s_9  
annual account 周年帐目；周年帐目报表；年度决算；年结 B!cg)Y?.bd  
annual accounting date 年结日期 -w:F8k ~  
annual allowance 每年免税额；年积金；年度津贴；年津 RxVf:h'l  
annual balance 年度余额 xl~%hw
Bd  
annual disposable income 每年可动用收入 x0!5z1KQh  
annual estimates 周年预算 KW.QVBuVO#  
annual fee 年费 NuqWezJm&  
annual general meeting 周年大会 ^?)o,djY&  
annual growth rate 年增率；每年增长率 $}G03G@  
annual long-term supplement 长期个案每年补助金 =?/RaK/ w  
annual pensionable emolument 可供计算退休金的年薪 ki^c)Tqn  
annual report 年报 51k^?5cO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c~+;P(>  
annual return 周年报表；周年申报表；每年报税表格 n(#159pZ  
Annual Return Rules 《周年报表规则》 dM1)wkbET  
annual review of consumer prices 每年消费物价回顾 tj_+0J$sw:  
annual roll-forward basis 逐年延展方式 :}Tw+S5  
annual salary 年薪 1&@s2ee4   
annual statement 年度报表；年度决算表 o(I[_oUy\  
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 @P^8?!i+  
annuitant 年金受益人 )TBG-<wt  
annuity 年金 D{aN_0mT  
annuity contract 年金合约 &T8prE?  
annuity on human life 人寿年金 %:eepG|  
antecedent debt 先前的债项 u8A u `  
ante-dated cheque 倒填日期支票 K~_[[)14b  
anticipated expenditure 预期开支 / ` 7p'i  
anticipated net profit 预期纯利 :>.~"uWo{  
anticipated revenue 预期收入 12
Hy.l  
anti-inflation measure 反通货膨胀措施 FSqS]6b3  
anti-inflationary stance 反通货膨胀立场 Jk)^6  
apparent deficit 表面赤字 U. 1Vpfy  
apparent financial solvency 表面偿债能力 O0{M3-  
apparent partner 表面合伙人 J['paHSF  
application for personal assessment 个人入息课税申请书 I T)rhi:  
application of fund 资金应用 ~5HI9A4^  
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 k@eU #c5c  
appointed actuary 委任精算师 9T4x1{mO  
appointed auditor 委任核数师；委任审计师 u$N2uFc  
appointed trustee 委任的受托人 aD~3C/?aW  
appointer 委任人 DdTTWp/  
apportioned pro rata 按比例分摊 Syn>;FX  
apportionment 分配；分摊 AWP CJmr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _-*Lj;^V  
apportionment formula 分摊方程式 7B$iM,}.b  
apportionment of estate duty 遗产税的分摊 ^3N
i  
appraisal 估价；评估 PX3rHKK{  
appreciable growth 可观增长 f!~gfnn  
appreciable impact 显着影响 X$zlR)Re  
appreciable increase 可观增长  ? {Lp  
appreciation 增值；升值 -i@1sNx&'  
appreciation against other currencies 相对其他货币升值 ;(Q4x"?I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b:Lp`8Du  
appreciation tax 增值税 T1pA <6  
appropriation 拨款；拨用；拨付 oXgKuR  
appropriation account 拨款帐目 vMXS%Q  
Appropriation Bill 拨款法案 ?L$ Dk5-W  
appropriation-in-aid system 补助拨款办法 9}FWO&LiB  
approved assets 核准资产  b]s*z<|%  
approved basket stock 认可一篮子证券 bmotR8d  
approved budget 核准预算 xn&G `  
approved charitable donation 认可慈善捐款 :J-@+_J  
approved charitable institution 认可慈善机构 M* (]hu0!  
approved currency 核准货币；认可货币 0 +0
+%#?  
approved estimates 核准预算 LXaT_3;  
approved estimates of expenditure 核准开支预算 VpJ/M(UD-  
approved overseas insurer 核准海外保险人 /a%5!)NE%  
approved overseas trust company 核准海外信托公司 E
?(  
approved pooled investment fund 核准汇集投资基金 D L_{q6ZK  
approved provident fund scheme 认可公积金计划 bE2^sx`(  
approved provision 核准拨款 1O1/P,u+  
approved redeemable share 核准可赎回股份 =N`"%T@=  
approved regional stock 认可地区性证券 0hXI1@8]`  
approved retirement scheme 认可退休金计划 e%&2tf4  
approved subordinated loan 核准附属贷款 Dx =ms^oN5  
arbitrage 套戥；套汇；套利 @<e+E"6  
arbitrageur 套戥者；套汇者 FW:x XK  
arbitrary amount 临时款项 N.C<Mo  
arrangement 措施；安排；协定 nZa.3/7dJ  
arrears 欠款 V?v,q'? $  
arrears of pay 欠付薪酬 }\`MXh's
 
arrears of revenue 逾期未收税款；逾期未收的帐项 {Q[{H'Oa  
articles of association 组织章程；组织细则；组织章程细则 u=feR0|8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <k'=_mC_  
ascertainment of profit 确定利润 [rv"tz=
 
"Asia Clear" “亚洲结算系统”