[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 _jX,1+M  
allotment notice 股份配售通知；配股通知 (EcP'F*;;y  
allotment of shares 股份分配 z*T41;b  
allowable 可获宽免；免税的 ~2>Adp  
allowable business loss 可扣除的营业亏损 o1#3A  
allowable expenses 可扣税的支出 fYuSfB+<  
allowance 免税额；津贴；备抵；准备金 BP
j?l  
allowance for debts 债项的免税额 ,~cK]!:>s  
allowance for depreciation by wear and tear 耗损折旧免税额 o<A-ETx<  
allowance for funeral expenses 殡殓费的免税额 _ uOi:Ti  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (87wWhH  
allowance for repairs and outgoings 修葺及支出方面的免税额 mW]dhY 3X  
allowance to debtor 给债务人的津贴 ]0'cdC  
alteration of capital 资本更改 :uAL(3pQ  
alternate trustee 候补受托人 O`CZwXD  
amalgamation 合并 4Yvz-aSyO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AO`@&e]o  
ambit of charges 征税范围；收费范围 @Nb/
n  
amended valuation 经修订的估值 g5#LoGc  
American Commodities Exchange 美国商品交易所 g
H7 +#/  
American Express Bank Limited 美国运通银行 3F"vK  
American Stock Exchange 美国证券交易所 }eSy]r[J  
amortization 摊销 ,JI]Eij^  
amount due from banks 存放银行同业的款项 Zsapu1HoL\  
amount due from banks abroad 存放海外银行同业的款项 b$;oty9Y  
amount due from holding companies 控股公司欠款 274j7Y'  
amount due from local banks 存放本港银行同业的款项 &FmT T8"l  
amount due to banks 银行同业的存款 wxBHlgK4z  
amount due to banks abroad 海外银行同业的存款 P8=|#yCi  
amount due to holding companies 控股公司存款 ]a.e;c-  
amount due to local banks 本港银行同业的存款 PI L)(%
X  
amount due to outport banks 外埠银行同业的存款 ~H#c-B  
amount for note issue 发行纸币的款额 h];H]15&  
amount of bond 担保契据的款额 &wU"6E  
amount of consideration 代价款额 _886>^b@  
amount of contribution 供款数额 .}F 39TS2  
amount of indebtedness 负债款额 sR$abN+u  
amount of principal of the loan 贷款本金额 KPy)%i  
amount of rates chargeable 应征差饷数额 %H?B5y  
amount of share capital 股本额 waz5+l28  
amount of sums assured 承保款额 .feB VRg  
amount of variation 变动幅度 g:RS7od=,  
amount of vote 拨款数额 +h-% {  
amount payable 应付款额 }{+?>!qDt  
amount receivable 应收款额 x]YzVJ=Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O:I]v@  
analysis 分析 r1q'+i  
ancillary risk 附属风险 KiG
19R$  
annual account 周年帐目；周年帐目报表；年度决算；年结 >#n"r1  
annual accounting date 年结日期 IJ+}  
annual allowance 每年免税额；年积金；年度津贴；年津 (ID%U  
annual balance 年度余额 gHh(Q RA  
annual disposable income 每年可动用收入 enxb pq#  
annual estimates 周年预算 ]UIN4E  
annual fee 年费 f\?Rhyz  
annual general meeting 周年大会 W`LG.`JW  
annual growth rate 年增率；每年增长率 ir}*E=*  
annual long-term supplement 长期个案每年补助金 nv0D4 t  
annual pensionable emolument 可供计算退休金的年薪 uB\UIz)e  
annual report 年报 /)v+|%U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \$Ky AWrZi  
annual return 周年报表；周年申报表；每年报税表格 X)(K|[  
Annual Return Rules 《周年报表规则》 R%LFFMVn  
annual review of consumer prices 每年消费物价回顾 3W ]zLUn  
annual roll-forward basis 逐年延展方式 f.` 8vaV  
annual salary 年薪 cl#XiyK>  
annual statement 年度报表；年度决算表 DNDzK iMk  
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 {pi_yr 3  
annuitant 年金受益人 7gLk~*  
annuity 年金 CUTj
RWQ  
annuity contract 年金合约 lNc0znY  
annuity on human life 人寿年金 C&@'oLr  
antecedent debt 先前的债项 D;2V|CkU  
ante-dated cheque 倒填日期支票 8|= c3Z  
anticipated expenditure 预期开支 q%bFR[p<*  
anticipated net profit 预期纯利 @lM-+q(tl  
anticipated revenue 预期收入 ]?}pJ28  
anti-inflation measure 反通货膨胀措施 m{>"  
anti-inflationary stance 反通货膨胀立场 VPYcA>-%u  
apparent deficit 表面赤字 (e _p8[x  
apparent financial solvency 表面偿债能力 B.?F^m@zS  
apparent partner 表面合伙人 w&#[g9G%  
application for personal assessment 个人入息课税申请书 hG`@#9|f  
application of fund 资金应用 f@9XSZ<.71  
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 =MJRQV67  
appointed actuary 委任精算师 YG?4DF  
appointed auditor 委任核数师；委任审计师 V@RdvQy  
appointed trustee 委任的受托人 AEf[:]i]  
appointer 委任人 \N0wf-qa=  
apportioned pro rata 按比例分摊 k
DJqT  
apportionment 分配；分摊 /Xc9}~t6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t?^!OJ:L  
apportionment formula 分摊方程式 +MYrNR.p  
apportionment of estate duty 遗产税的分摊 IuFr:3(  
appraisal 估价；评估 3XUVUd~  
appreciable growth 可观增长 ?t}s3P!Q3w  
appreciable impact 显着影响 :SwA) (1  
appreciable increase 可观增长 4uE)*1  
appreciation 增值；升值 _lT'nFe=Q  
appreciation against other currencies 相对其他货币升值 _ZJQE>]nWu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +F,])p4,]i  
appreciation tax 增值税
7r3CO<fb  
appropriation 拨款；拨用；拨付 JSq3)o9?/  
appropriation account 拨款帐目 %Y/;jCY  
Appropriation Bill 拨款法案 rkh%[o9"/  
appropriation-in-aid system 补助拨款办法 >sAaLR4  
approved assets 核准资产 ]p4?nT@]  
approved basket stock 认可一篮子证券 L|D9+u L  
approved budget 核准预算 Z9h4 pd  
approved charitable donation 认可慈善捐款 o3GZcH?  
approved charitable institution 认可慈善机构 WAuT`^"u  
approved currency 核准货币；认可货币 9%R"(X)  
approved estimates 核准预算 fwx^?/5j  
approved estimates of expenditure 核准开支预算 (-;(wCEE  
approved overseas insurer 核准海外保险人 'b[O-6v  
approved overseas trust company 核准海外信托公司 [SKDsJRPP  
approved pooled investment fund 核准汇集投资基金 eC 2~&:$L  
approved provident fund scheme 认可公积金计划 Gys-Im6>~@  
approved provision 核准拨款 ut]&3f''  
approved redeemable share 核准可赎回股份 4!3<[J;N;  
approved regional stock 认可地区性证券
mJ[_q>  
approved retirement scheme 认可退休金计划 N*PJ m6-  
approved subordinated loan 核准附属贷款 E@E wx;P5  
arbitrage 套戥；套汇；套利
b{<$OVc  
arbitrageur 套戥者；套汇者 xe.f ]a  
arbitrary amount 临时款项 <)_#6)z:  
arrangement 措施；安排；协定 fQ.S ,lMe  
arrears 欠款 k^KpQ&n  
arrears of pay 欠付薪酬 ~ e<,GUx(]  
arrears of revenue 逾期未收税款；逾期未收的帐项 4QPHT#eqX  
articles of association 组织章程；组织细则；组织章程细则 ())_4 <  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -ciwIS9L  
ascertainment of profit 确定利润 xVI"sBUu  
"Asia Clear" “亚洲结算系统”