[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 0} liK  
allotment notice 股份配售通知；配股通知 q&Q* gEFK  
allotment of shares 股份分配 @OFl^
U
0/  
allowable 可获宽免；免税的 <W/-[ M  
allowable business loss 可扣除的营业亏损 g=b[V   
allowable expenses 可扣税的支出 %nOBsl
n  
allowance 免税额；津贴；备抵；准备金 tJ.LPgfZ  
allowance for debts 债项的免税额 w>H!H6Q  
allowance for depreciation by wear and tear 耗损折旧免税额 GMgsM6.R  
allowance for funeral expenses 殡殓费的免税额 O`t ]#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TR{8A^XhE8  
allowance for repairs and outgoings 修葺及支出方面的免税额 4VaUa8 D  
allowance to debtor 给债务人的津贴 c2?(.UV  
alteration of capital 资本更改 yKOf]m>#  
alternate trustee 候补受托人 U`:#+8h-}  
amalgamation 合并 +VDl"Hx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %r6~5_A  
ambit of charges 征税范围；收费范围 A~nq4@uj  
amended valuation 经修订的估值 1uMnlimr  
American Commodities Exchange 美国商品交易所 %'4dgk  
American Express Bank Limited 美国运通银行 na $z\C\  
American Stock Exchange 美国证券交易所 !j%)nU  
amortization 摊销 SY<!-g<1F  
amount due from banks 存放银行同业的款项 8,dCx}X  
amount due from banks abroad 存放海外银行同业的款项 kZ`60X%w
E  
amount due from holding companies 控股公司欠款 "@GopD  
amount due from local banks 存放本港银行同业的款项 gA2\c5F<  
amount due to banks 银行同业的存款 pVt-7AgW  
amount due to banks abroad 海外银行同业的存款 z ;y22  
amount due to holding companies 控股公司存款 YZpF*E;6t  
amount due to local banks 本港银行同业的存款 )V)4N[?GC  
amount due to outport banks 外埠银行同业的存款 'D\(p,(Mt  
amount for note issue 发行纸币的款额 8dIgw  
amount of bond 担保契据的款额 }S s#0Gee  
amount of consideration 代价款额 }#EiL !Pv  
amount of contribution 供款数额 RJF1~9  
amount of indebtedness 负债款额 XuR!9x^5  
amount of principal of the loan 贷款本金额 E;VW6[M  
amount of rates chargeable 应征差饷数额 a2Q9tt>Q  
amount of share capital 股本额 X@af[J[cQ  
amount of sums assured 承保款额 8-juzL}  
amount of variation 变动幅度 w|?Nq?KA  
amount of vote 拨款数额 R*Pf
c91}  
amount payable 应付款额 1/gY]g
hL  
amount receivable 应收款额 "M_X9n_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N[aK#o,  
analysis 分析 (.%:Q0i1  
ancillary risk 附属风险 ,a^_ ~(C  
annual account 周年帐目；周年帐目报表；年度决算；年结 RFg$N@g,  
annual accounting date 年结日期 4d0PW#97.  
annual allowance 每年免税额；年积金；年度津贴；年津 rS(693kb  
annual balance 年度余额 % OiSuw  
annual disposable income 每年可动用收入 C&<f YCwG  
annual estimates 周年预算 f} }Bb8  
annual fee 年费 *tz"T-6O  
annual general meeting 周年大会 s'~_pP  
annual growth rate 年增率；每年增长率 6prN,*k5  
annual long-term supplement 长期个案每年补助金 e *;"$7o9  
annual pensionable emolument 可供计算退休金的年薪 ^x4,}'(  
annual report 年报 m>zUwGYEu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qYsu3y)*N  
annual return 周年报表；周年申报表；每年报税表格 v{?9PRf\s  
Annual Return Rules 《周年报表规则》 ms;Lu-UR  
annual review of consumer prices 每年消费物价回顾 BR5$;-7W  
annual roll-forward basis 逐年延展方式 {* jkx,|  
annual salary 年薪 "~d)$]+  
annual statement 年度报表；年度决算表 Z?"Pkc.Ei  
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 l4;/[Q>Z  
annuitant 年金受益人 ]C)PZZI='  
annuity 年金 m]7yc>uDy  
annuity contract 年金合约 :l
3Tt<  
annuity on human life 人寿年金 'f;
+*~*L  
antecedent debt 先前的债项 ]7 dm`XV  
ante-dated cheque 倒填日期支票 TKRu^KH9  
anticipated expenditure 预期开支 tJHzhH)  
anticipated net profit 预期纯利 N1#*~/sXh  
anticipated revenue 预期收入 1|z>} xP  
anti-inflation measure 反通货膨胀措施 N^mY/`2  
anti-inflationary stance 反通货膨胀立场 y3;G<9K2c]  
apparent deficit 表面赤字 ?F?!QrL  
apparent financial solvency 表面偿债能力 [R A=M  
apparent partner 表面合伙人 v,+2CVdW  
application for personal assessment 个人入息课税申请书 jew?cnRmd  
application of fund 资金应用 5"XcVH4g  
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 x:sTE u@  
appointed actuary 委任精算师 S'6(&"XCH  
appointed auditor 委任核数师；委任审计师 ?1OS%RBF  
appointed trustee 委任的受托人 H1hj` '\"<  
appointer 委任人 +Icg;m{  
apportioned pro rata 按比例分摊 s`H}NjWx  
apportionment 分配；分摊 V\ARe=IWM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~(I\O?k>H  
apportionment formula 分摊方程式 g&BF#)7C  
apportionment of estate duty 遗产税的分摊 KS(s<ip|  
appraisal 估价；评估 5G\vV]RR&  
appreciable growth 可观增长 s'} oVx]  
appreciable impact 显着影响 Qs;bVlp!H  
appreciable increase 可观增长 1S.nqOfx  
appreciation 增值；升值 s{IycTbz  
appreciation against other currencies 相对其他货币升值 lXv{+ic  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ajkRL|^  
appreciation tax 增值税 ~2rZL  
appropriation 拨款；拨用；拨付 r%_)7Wk*  
appropriation account 拨款帐目 gfih;i.pY  
Appropriation Bill 拨款法案 Dyt}"r\  
appropriation-in-aid system 补助拨款办法 G'{4ec0<{  
approved assets 核准资产 bhuA,}  
approved basket stock 认可一篮子证券 4\Q ?4ZX  
approved budget 核准预算 pmQ9iA@=  
approved charitable donation 认可慈善捐款 A5?[j QT0  
approved charitable institution 认可慈善机构 +uv]d
D*i  
approved currency 核准货币；认可货币 #\t?`\L3  
approved estimates 核准预算 6\b B#a  
approved estimates of expenditure 核准开支预算 NbG3^(  
approved overseas insurer 核准海外保险人 Y}nE/bmx&9  
approved overseas trust company 核准海外信托公司 ?N$  
approved pooled investment fund 核准汇集投资基金 X<Vko^vlj  
approved provident fund scheme 认可公积金计划 ZIpL4y =_  
approved provision 核准拨款 oqUtW3y  
approved redeemable share 核准可赎回股份 L6 h
Tz'  
approved regional stock 认可地区性证券 _?O'6 5  
approved retirement scheme 认可退休金计划 }v@w(*)h:  
approved subordinated loan 核准附属贷款 7M^!t X  
arbitrage 套戥；套汇；套利 mNcTO0p&  
arbitrageur 套戥者；套汇者 v0=^Hym  
arbitrary amount 临时款项 hQ8/-#LO_  
arrangement 措施；安排；协定 JsVW:8QO~  
arrears 欠款 `C] t2^  
arrears of pay 欠付薪酬 ,Qj7wFZ  
arrears of revenue 逾期未收税款；逾期未收的帐项 >,32~C  
articles of association 组织章程；组织细则；组织章程细则 "{L%5:H@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *>S\i7RET  
ascertainment of profit 确定利润 kF6X?mqgD  
"Asia Clear" “亚洲结算系统”