[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 7q'_]$  
allotment notice 股份配售通知；配股通知 $8{|25 *E  
allotment of shares 股份分配 WCg*TL}  
allowable 可获宽免；免税的 Zj*kHjn"
 
allowable business loss 可扣除的营业亏损 scffWqEo  
allowable expenses 可扣税的支出 ZwV`} 2{  
allowance 免税额；津贴；备抵；准备金 #9{9T"ed  
allowance for debts 债项的免税额 rl\$a2_+  
allowance for depreciation by wear and tear 耗损折旧免税额 AF=9KWqf  
allowance for funeral expenses 殡殓费的免税额 2f%G`4/p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {EoRY/]  
allowance for repairs and outgoings 修葺及支出方面的免税额 UogkQ& B  
allowance to debtor 给债务人的津贴 <*g!R!  
alteration of capital 资本更改 ^k'?e"[gTs  
alternate trustee 候补受托人 ?HP54G<{xz  
amalgamation 合并 q*Hf%I"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rc*iL   
ambit of charges 征税范围；收费范围 PFqc
_!Pm  
amended valuation 经修订的估值 nTJ-1A7EP  
American Commodities Exchange 美国商品交易所 MpV
3.  
American Express Bank Limited 美国运通银行 LEq"g7YH  
American Stock Exchange 美国证券交易所 hrT_0FZV  
amortization 摊销 =5UT'3p>  
amount due from banks 存放银行同业的款项 M*r/TT  
amount due from banks abroad 存放海外银行同业的款项 GJUorj&  
amount due from holding companies 控股公司欠款 Qg7rkRia  
amount due from local banks 存放本港银行同业的款项 'THcO*<  
amount due to banks 银行同业的存款 %~V+wqu  
amount due to banks abroad 海外银行同业的存款 BVKr
2v  
amount due to holding companies 控股公司存款 Br}&  
amount due to local banks 本港银行同业的存款 wH=L+bA>a  
amount due to outport banks 外埠银行同业的存款 o)X(;o  
amount for note issue 发行纸币的款额 +>em !~
3  
amount of bond 担保契据的款额 cB;:}Q08#  
amount of consideration 代价款额 B@:c8}2.  
amount of contribution 供款数额 .`iG}j)\  
amount of indebtedness 负债款额 >q'xW=Y j\  
amount of principal of the loan 贷款本金额 $[L8UUHY<8  
amount of rates chargeable 应征差饷数额 2k }:)]m  
amount of share capital 股本额 yj^LX2x"  
amount of sums assured 承保款额 d},IQ,Az:Z  
amount of variation 变动幅度 m3apeIEi[  
amount of vote 拨款数额 J3]!<v=  
amount payable 应付款额 &=1Ag}l57  
amount receivable 应收款额 B!`Dj,_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hi{#HXa  
analysis 分析 F:PaVr3q  
ancillary risk 附属风险 A@8Ot-t:\2  
annual account 周年帐目；周年帐目报表；年度决算；年结 c+6/@y  
annual accounting date 年结日期 X5@SLkJ-`  
annual allowance 每年免税额；年积金；年度津贴；年津 9`"o,wGX3  
annual balance 年度余额 |H:Jw xH  
annual disposable income 每年可动用收入 -_m>C2$6x  
annual estimates 周年预算 IL:d`Kbqf  
annual fee 年费 tho
AEG80  
annual general meeting 周年大会 z 7[TgL7  
annual growth rate 年增率；每年增长率 Yy 4EM  
annual long-term supplement 长期个案每年补助金 ZZkxEq+D  
annual pensionable emolument 可供计算退休金的年薪 $Hx00 ho  
annual report 年报 HF9\SVR B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hSxlj7Eo^T  
annual return 周年报表；周年申报表；每年报税表格 `EV"
/&`  
Annual Return Rules 《周年报表规则》 wq|~[+ y  
annual review of consumer prices 每年消费物价回顾 q P<n<  
annual roll-forward basis 逐年延展方式 GM.2bA(y  
annual salary 年薪 U({20  
annual statement 年度报表；年度决算表 T;cyU9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~R;9a"nr   
annuitant 年金受益人 =h?Q.vad  
annuity 年金 :$bp4+
3>  
annuity contract 年金合约 ?[$=5?  
annuity on human life 人寿年金 |G2hm8 Y  
antecedent debt 先前的债项 ~s}0z&v^te  
ante-dated cheque 倒填日期支票 ;l^4/BR  
anticipated expenditure 预期开支 }pE8G#O&  
anticipated net profit 预期纯利 T6X%.tR>`  
anticipated revenue 预期收入 -hM nA)+  
anti-inflation measure 反通货膨胀措施 r52X}Y  
anti-inflationary stance 反通货膨胀立场 K3eYeXV  
apparent deficit 表面赤字 4_CV.?  
apparent financial solvency 表面偿债能力 4Xna}7  
apparent partner 表面合伙人 IrJPP2Q  
application for personal assessment 个人入息课税申请书 T&?0hSYt  
application of fund 资金应用 E$$pO.\  
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 4$~]t:n  
appointed actuary 委任精算师 ?)B"\#`t  
appointed auditor 委任核数师；委任审计师 DzZ)a E  
appointed trustee 委任的受托人 o8 A]vaa  
appointer 委任人 $rB20!  
apportioned pro rata 按比例分摊 Km~\^(a '  
apportionment 分配；分摊 89I[Dg ;"u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *wNX<R.  
apportionment formula 分摊方程式 =1dU~B:Lm  
apportionment of estate duty 遗产税的分摊 NF& ++Vr6  
appraisal 估价；评估 s]=s2.=  
appreciable growth 可观增长 \
z}/=Qgc  
appreciable impact 显着影响 ];bl;BP  
appreciable increase 可观增长 :!omog  
appreciation 增值；升值 S.;>:Dd[K  
appreciation against other currencies 相对其他货币升值 fIrl?X']  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _Qy3A T~  
appreciation tax 增值税 b\/:-][  
appropriation 拨款；拨用；拨付 P]bq9!{1  
appropriation account 拨款帐目 8S&Kf>D  
Appropriation Bill 拨款法案
N-x~\B!  
appropriation-in-aid system 补助拨款办法 4<S*gu*W  
approved assets 核准资产 zNE"5  
approved basket stock 认可一篮子证券 ,&S^Ryc  
approved budget 核准预算 j1!P:(  
approved charitable donation 认可慈善捐款 u$%>/c
v  
approved charitable institution 认可慈善机构 $}d| ~q\  
approved currency 核准货币；认可货币 ,2F4S5F~rC  
approved estimates 核准预算 S~
"1q 0  
approved estimates of expenditure 核准开支预算 zE{@
'  
approved overseas insurer 核准海外保险人 zu<8%  
approved overseas trust company 核准海外信托公司 s52c`+  
approved pooled investment fund 核准汇集投资基金
qp(F}@  
approved provident fund scheme 认可公积金计划 39;Z+s";  
approved provision 核准拨款 yVThbL_YJ  
approved redeemable share 核准可赎回股份 ;H#'9p,2  
approved regional stock 认可地区性证券 =e7,d$i  
approved retirement scheme 认可退休金计划 ICNS+ KsI  
approved subordinated loan 核准附属贷款 o0-7#2  
arbitrage 套戥；套汇；套利 &a?&G'?  
arbitrageur 套戥者；套汇者 -e=p*7']  
arbitrary amount 临时款项 xF)AuGdp\  
arrangement 措施；安排；协定 NIeKS_ +  
arrears 欠款 6qA48:/F=  
arrears of pay 欠付薪酬 "7R"(. ~>  
arrears of revenue 逾期未收税款；逾期未收的帐项 im&E\`L7  
articles of association 组织章程；组织细则；组织章程细则
T^-fn  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S7-ka{S  
ascertainment of profit 确定利润 3F,$}r#  
"Asia Clear" “亚洲结算系统”