[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 SUc%dpXZa  
allotment notice 股份配售通知；配股通知 ty,oj33  
allotment of shares 股份分配 =~+ WJN  
allowable 可获宽免；免税的 -Q n-w 3~&  
allowable business loss 可扣除的营业亏损 cW:y^(Xii  
allowable expenses 可扣税的支出 y0d=  
allowance 免税额；津贴；备抵；准备金 MT-T
t  
allowance for debts 债项的免税额 kEDpF 26!  
allowance for depreciation by wear and tear 耗损折旧免税额 "U
}kp#)  
allowance for funeral expenses 殡殓费的免税额 1p}H,\o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]I\GnDJ^  
allowance for repairs and outgoings 修葺及支出方面的免税额 mXRkR.zu+  
allowance to debtor 给债务人的津贴 4H#-2LV`  
alteration of capital 资本更改 G,)zn9X  
alternate trustee 候补受托人 /f#b;qa,  
amalgamation 合并 f;{Q ~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
XQy`5iv  
ambit of charges 征税范围；收费范围 3YvKHn|V"  
amended valuation 经修订的估值 |`LH|6 /  
American Commodities Exchange 美国商品交易所 }p~2lOI  
American Express Bank Limited 美国运通银行 NIs7v  
American Stock Exchange 美国证券交易所 t8*Jdd^3Z/  
amortization 摊销 jKq*@o~}  
amount due from banks 存放银行同业的款项 n o*)M7  
amount due from banks abroad 存放海外银行同业的款项 LCB-ewy#E  
amount due from holding companies 控股公司欠款 QF>T)1&J[7  
amount due from local banks 存放本港银行同业的款项 UMGiJO\yH  
amount due to banks 银行同业的存款 C8-7XQ=B:b  
amount due to banks abroad 海外银行同业的存款 sSW'SE?,<  
amount due to holding companies 控股公司存款 ^ }7O|Y7  
amount due to local banks 本港银行同业的存款 j
ri"#H  
amount due to outport banks 外埠银行同业的存款 ok\-IU?  
amount for note issue 发行纸币的款额 bT,_=7F  
amount of bond 担保契据的款额 p[Po*c.b  
amount of consideration 代价款额 -Uo11'{  
amount of contribution 供款数额 h5P_kZJ  
amount of indebtedness 负债款额 v #+ECx
 
amount of principal of the loan 贷款本金额 >bW=oTFz  
amount of rates chargeable 应征差饷数额 IXy6Yn9l  
amount of share capital 股本额 1&dtq,|N  
amount of sums assured 承保款额 n\"6ol}>E  
amount of variation 变动幅度 cw<
IL  
amount of vote 拨款数额  cyl%p$  
amount payable 应付款额 al2lC#Sy  
amount receivable 应收款额 |&#N&t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +M-t
YE 5n  
analysis 分析 4zyQ"?A~  
ancillary risk 附属风险 L8`v  
annual account 周年帐目；周年帐目报表；年度决算；年结 >5FTBe[D  
annual accounting date 年结日期 JN wI{  
annual allowance 每年免税额；年积金；年度津贴；年津 KsKE#])&l  
annual balance 年度余额 -#ZLu.  
annual disposable income 每年可动用收入 hY&Yp^"}]^  
annual estimates 周年预算 aKj| gwo!  
annual fee 年费 |3]/CrR_  
annual general meeting 周年大会 @62,.\F  
annual growth rate 年增率；每年增长率 U`(=iyWP=  
annual long-term supplement 长期个案每年补助金 z=>fBb>w7  
annual pensionable emolument 可供计算退休金的年薪 7"(Zpu  
annual report 年报 O(-p md,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 K%J ?'-  
annual return 周年报表；周年申报表；每年报税表格 'gf[Wjb,%  
Annual Return Rules 《周年报表规则》 (h0@;@@7hW  
annual review of consumer prices 每年消费物价回顾 WGv47i  
annual roll-forward basis 逐年延展方式 \ptO4E  
annual salary 年薪 R%jOgZG  
annual statement 年度报表；年度决算表 ( cs  
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 7p1Y g  
annuitant 年金受益人 jSp&\Wjb  
annuity 年金 uRb48Qy2  
annuity contract 年金合约 H^-Y]{7  
annuity on human life 人寿年金  FSMM  
antecedent debt 先前的债项 ia5%  
ante-dated cheque 倒填日期支票 .)tv'V/  
anticipated expenditure 预期开支 T1d@=&0
"  
anticipated net profit 预期纯利 ({E,}x  
anticipated revenue 预期收入 X~r9yl>  
anti-inflation measure 反通货膨胀措施 )-4c@  
anti-inflationary stance 反通货膨胀立场 :`N&BV  
apparent deficit 表面赤字 {?`rGJ{f  
apparent financial solvency 表面偿债能力 T
Q(q[:>  
apparent partner 表面合伙人 '7'/+G'~&  
application for personal assessment 个人入息课税申请书 ?,$:~O*w  
application of fund 资金应用 )h]+cGM  
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 d ~M;  
appointed actuary 委任精算师 -PPwX~;!  
appointed auditor 委任核数师；委任审计师 -9dZT  
appointed trustee 委任的受托人 a[K&;)  
appointer 委任人 8w:ay,=  
apportioned pro rata 按比例分摊 No7-fX1B  
apportionment 分配；分摊 y[i}iT/~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }uIQ@f`  
apportionment formula 分摊方程式 UCVYO. 9"  
apportionment of estate duty 遗产税的分摊 D|5mNX%e  
appraisal 估价；评估 $[X][[  
appreciable growth 可观增长 T:Cq}4k<  
appreciable impact 显着影响 fK7 ?"^`/  
appreciable increase 可观增长 ('7?"npd  
appreciation 增值；升值 ya2sS9^T[  
appreciation against other currencies 相对其他货币升值 .JKH=?~\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h{)m}"n<R  
appreciation tax 增值税 zLl-{Kk  
appropriation 拨款；拨用；拨付 ] |3hK/  
appropriation account 拨款帐目 j& 7>ph  
Appropriation Bill 拨款法案 OmBM)g  
appropriation-in-aid system 补助拨款办法 o`CM15d*7o  
approved assets 核准资产 P.YT /  
approved basket stock 认可一篮子证券 .f$2-5q  
approved budget 核准预算 mPA)G,^  
approved charitable donation 认可慈善捐款 =Z.0-C>W  
approved charitable institution 认可慈善机构 m@<,bZkl  
approved currency 核准货币；认可货币 - egTZW-  
approved estimates 核准预算 1HO;~NJ]m  
approved estimates of expenditure 核准开支预算 :?f+*  
approved overseas insurer 核准海外保险人 uT]$R  
approved overseas trust company 核准海外信托公司 f ExFpR,`  
approved pooled investment fund 核准汇集投资基金 [lIX&!T"  
approved provident fund scheme 认可公积金计划 \8#[AD*@s2  
approved provision 核准拨款 >4ex5  
approved redeemable share 核准可赎回股份 l'l&Zqd  
approved regional stock 认可地区性证券 F(1E@xs  
approved retirement scheme 认可退休金计划 ,xU#uyB  
approved subordinated loan 核准附属贷款 iU+SXsXLR4  
arbitrage 套戥；套汇；套利 k:n{AoUc  
arbitrageur 套戥者；套汇者 ds*gL ~k^  
arbitrary amount 临时款项 xlZh(pf  
arrangement 措施；安排；协定 | K|AUI  
arrears 欠款 6c+29@  
arrears of pay 欠付薪酬 @~gPZm  
arrears of revenue 逾期未收税款；逾期未收的帐项 pOK=o$1V8  
articles of association 组织章程；组织细则；组织章程细则 r Hq1%)B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1[
OY-G  
ascertainment of profit 确定利润 !9gpuS[  
"Asia Clear" “亚洲结算系统”