[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 .Si,dc\  
allotment notice 股份配售通知；配股通知 &S( .GdEf  
allotment of shares 股份分配 k40* e\  
allowable 可获宽免；免税的 2r!s*b\Ix  
allowable business loss 可扣除的营业亏损 |K6REkzr  
allowable expenses 可扣税的支出 \n{qsf:  
allowance 免税额；津贴；备抵；准备金 ]e^c=O`$  
allowance for debts 债项的免税额 'ixw
D^x  
allowance for depreciation by wear and tear 耗损折旧免税额 /a^1_q-bX  
allowance for funeral expenses 殡殓费的免税额 x97 j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p<zSJLN  
allowance for repairs and outgoings 修葺及支出方面的免税额 Qy.w=80kf  
allowance to debtor 给债务人的津贴 33#0J$j7  
alteration of capital 资本更改 &QDW9 Mi  
alternate trustee 候补受托人 Z3{>yYR+  
amalgamation 合并 iM IlZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +s,Qmmb7)  
ambit of charges 征税范围；收费范围 K<pV  
amended valuation 经修订的估值 {k>Ca  
American Commodities Exchange 美国商品交易所 L{hnU7sY  
American Express Bank Limited 美国运通银行 5|l* `J)  
American Stock Exchange 美国证券交易所 {U!8|(  
amortization 摊销 dQ_!)f&w1  
amount due from banks 存放银行同业的款项 3D`YZ#M  
amount due from banks abroad 存放海外银行同业的款项 BnCbon)  
amount due from holding companies 控股公司欠款 j:k[90  
amount due from local banks 存放本港银行同业的款项 ,=
tD8@a<  
amount due to banks 银行同业的存款 0/!dUWdKH  
amount due to banks abroad 海外银行同业的存款 oX0D
 
amount due to holding companies 控股公司存款 t" k*PA  
amount due to local banks 本港银行同业的存款 Pdt6nzfr  
amount due to outport banks 外埠银行同业的存款 y9_K, g  
amount for note issue 发行纸币的款额 >;L6xt3  
amount of bond 担保契据的款额 Cg&e(  
amount of consideration 代价款额 BDq%'~/^  
amount of contribution 供款数额 LUuZ9$t0J"  
amount of indebtedness 负债款额 \<y`!"c  
amount of principal of the loan 贷款本金额 +)j$|x~(A  
amount of rates chargeable 应征差饷数额 Ys@}3\Mc  
amount of share capital 股本额 MKy[hT:  
amount of sums assured 承保款额 [* @5\NWR}  
amount of variation 变动幅度 ROk5]b.  
amount of vote 拨款数额 I 4,K43|  
amount payable 应付款额  #tZ4N7  
amount receivable 应收款额 <(-3_s6-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .Jt[(;  
analysis 分析 h<Ft_#|o[  
ancillary risk 附属风险 1j
N-4&  
annual account 周年帐目；周年帐目报表；年度决算；年结 4zJtOK?r"  
annual accounting date 年结日期 {) Q@c)'  
annual allowance 每年免税额；年积金；年度津贴；年津 w m)#[x #  
annual balance 年度余额 3~}uqaGt  
annual disposable income 每年可动用收入 *Txl+zTY  
annual estimates 周年预算 enp)-nS0  
annual fee 年费 eU<]o< \Qo  
annual general meeting 周年大会 )=AHf?hn  
annual growth rate 年增率；每年增长率 r41\r
,`Dj  
annual long-term supplement 长期个案每年补助金 4F {)i  
annual pensionable emolument 可供计算退休金的年薪 LUC4=kk4  
annual report 年报 -TM0]{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 } p&&_?  
annual return 周年报表；周年申报表；每年报税表格 RAG3o-  
Annual Return Rules 《周年报表规则》  &jsVw)Ue  
annual review of consumer prices 每年消费物价回顾 cfcim.jB  
annual roll-forward basis 逐年延展方式 COW}o~3-4  
annual salary 年薪 wvbPnf^y  
annual statement 年度报表；年度决算表 rb1`UG"h$  
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 u86"Y^d#  
annuitant 年金受益人 \8<BLmf4U  
annuity 年金 q o\?o   
annuity contract 年金合约 -C<zF`jO  
annuity on human life 人寿年金 r6&54f  
antecedent debt 先前的债项 UEozAY  
ante-dated cheque 倒填日期支票 du)~kU>l  
anticipated expenditure 预期开支 h"_~7jq"  
anticipated net profit 预期纯利 ?Rj~f{%g  
anticipated revenue 预期收入 Z\HX~*,6  
anti-inflation measure 反通货膨胀措施 :,J}z~I,lB  
anti-inflationary stance 反通货膨胀立场 T}"6wywM  
apparent deficit 表面赤字 L ]w/P|  
apparent financial solvency 表面偿债能力 l2l(_$@3  
apparent partner 表面合伙人 O2BW6Wc  
application for personal assessment 个人入息课税申请书 4\6N~P86  
application of fund 资金应用 <L`"!~Q  
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 iK12pw  
appointed actuary 委任精算师 G3rj`Sg^c  
appointed auditor 委任核数师；委任审计师 {K9/HqH  
appointed trustee 委任的受托人 G(~;]xNW+  
appointer 委任人 "g'jPwFG  
apportioned pro rata 按比例分摊 4dhvFGlW  
apportionment 分配；分摊 |37 g ~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `;)\u  
apportionment formula 分摊方程式 aj?a^}X  
apportionment of estate duty 遗产税的分摊 Db6om7N  
appraisal 估价；评估 f|R"uW +  
appreciable growth 可观增长 VY)9|JJCO  
appreciable impact 显着影响 cZT({uYGL  
appreciable increase 可观增长 1qf!DMcdZ  
appreciation 增值；升值 'k4 E4OB  
appreciation against other currencies 相对其他货币升值 BRk0CLr5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tUgEeh6  
appreciation tax 增值税 |i ZfYi&^  
appropriation 拨款；拨用；拨付 T'LIrf  
appropriation account 拨款帐目 \[jq4`\$  
Appropriation Bill 拨款法案 8Goh4T H  
appropriation-in-aid system 补助拨款办法 4"xPr[=iG  
approved assets 核准资产 [+OnV&  
approved basket stock 认可一篮子证券 (s{RnD  
approved budget 核准预算 Oi:<~E[kz.  
approved charitable donation 认可慈善捐款 [-)r5Dsdq  
approved charitable institution 认可慈善机构 ,2j.<g&
  
approved currency 核准货币；认可货币 1P(|[W1  
approved estimates 核准预算 ] Puy!Q  
approved estimates of expenditure 核准开支预算 $d,0=Ci  
approved overseas insurer 核准海外保险人 hs?sGr  
approved overseas trust company 核准海外信托公司 KID,|K  
approved pooled investment fund 核准汇集投资基金 ZeEWp3vW  
approved provident fund scheme 认可公积金计划 'sxNDnGg  
approved provision 核准拨款 c7M%xGrP  
approved redeemable share 核准可赎回股份 ;\[(- )f!=  
approved regional stock 认可地区性证券 !vk|<P1  
approved retirement scheme 认可退休金计划 Bf$_XG3  
approved subordinated loan 核准附属贷款 v*9<c{a  
arbitrage 套戥；套汇；套利 ONCnVjZ  
arbitrageur 套戥者；套汇者 RKPD4e>%  
arbitrary amount 临时款项
}sx_Yj  
arrangement 措施；安排；协定 gq"gUaz  
arrears 欠款 l983vKr  
arrears of pay 欠付薪酬 PI*82,f3dE  
arrears of revenue 逾期未收税款；逾期未收的帐项 HU9Sl*/  
articles of association 组织章程；组织细则；组织章程细则 MNg^]tpf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OQ,NOiNkap  
ascertainment of profit 确定利润 #Jna6  
"Asia Clear" “亚洲结算系统”