[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 +#-kIaU  
allotment notice 股份配售通知；配股通知 TXd5v#_vo  
allotment of shares 股份分配 7
Ykj#"BZ  
allowable 可获宽免；免税的 aDN6MZM  
allowable business loss 可扣除的营业亏损 >/!7i3Ow-  
allowable expenses 可扣税的支出 ;o-\.=l  
allowance 免税额；津贴；备抵；准备金 Z^'?
|qFj!  
allowance for debts 债项的免税额 ~),;QQ,  
allowance for depreciation by wear and tear 耗损折旧免税额 >bX-!<S  
allowance for funeral expenses 殡殓费的免税额 H})Dcg3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }@rg5$W  
allowance for repairs and outgoings 修葺及支出方面的免税额 RjR&D?dc  
allowance to debtor 给债务人的津贴 Ism^hyL  
alteration of capital 资本更改  !fQJL   
alternate trustee 候补受托人 ba(arGZ+{  
amalgamation 合并 zz(!t eBC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `2B*CMW{  
ambit of charges 征税范围；收费范围 9*}i
Bs  
amended valuation 经修订的估值 4|zdXS  
American Commodities Exchange 美国商品交易所 lgkl? 0!  
American Express Bank Limited 美国运通银行 H4PbO/{xO  
American Stock Exchange 美国证券交易所 S3ab0JM  
amortization 摊销 dN$ 1$B^k  
amount due from banks 存放银行同业的款项 Cec9#C  
amount due from banks abroad 存放海外银行同业的款项 krQl^~@  
amount due from holding companies 控股公司欠款 /v}P)&  
amount due from local banks 存放本港银行同业的款项 :X'*8,]KHH  
amount due to banks 银行同业的存款 Vl5SL{+D  
amount due to banks abroad 海外银行同业的存款 |eHwp  
amount due to holding companies 控股公司存款 EX`"z(L  
amount due to local banks 本港银行同业的存款 g  ,/a6M  
amount due to outport banks 外埠银行同业的存款 T[5gom  
amount for note issue 发行纸币的款额 W]@gQ(Ef  
amount of bond 担保契据的款额 $$haVY&  
amount of consideration 代价款额 u-AWJc+F.  
amount of contribution 供款数额 ioB|*D<U2  
amount of indebtedness 负债款额 T"L0Iy!k;  
amount of principal of the loan 贷款本金额 w)45SZ.  
amount of rates chargeable 应征差饷数额 +R|U4`12  
amount of share capital 股本额 1%$d D 2  
amount of sums assured 承保款额 XIr{U5$<6  
amount of variation 变动幅度 q n2o[x  
amount of vote 拨款数额 q+YuVQ-fx  
amount payable 应付款额 Uj4Lu  
amount receivable 应收款额 G{@C"H[$<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q*~gWn>T  
analysis 分析 l
hLnygUk  
ancillary risk 附属风险 eq^TA1>T  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;;ER"N  
annual accounting date 年结日期 j y7  
annual allowance 每年免税额；年积金；年度津贴；年津 K^"w]ii=  
annual balance 年度余额 IZv~[vi_  
annual disposable income 每年可动用收入 gKmX^A5<  
annual estimates 周年预算 HG2N-<$  
annual fee 年费
_LJ5o_-N  
annual general meeting 周年大会 UH5w7M  
annual growth rate 年增率；每年增长率 G
s+\D0o!  
annual long-term supplement 长期个案每年补助金 F0@Qgk]\  
annual pensionable emolument 可供计算退休金的年薪 R;H?gE^m-  
annual report 年报 sCVI 2S!L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oS~}TR:}  
annual return 周年报表；周年申报表；每年报税表格 ao)Ck3]  
Annual Return Rules 《周年报表规则》 S3SV.C:z>  
annual review of consumer prices 每年消费物价回顾 LYp'vZ!  
annual roll-forward basis 逐年延展方式 zL9VR;q  
annual salary 年薪 ;(K  
annual statement 年度报表；年度决算表 Qm $(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 y)6,0K {k  
annuitant 年金受益人 ddoST``G  
annuity 年金 \M7I&~V  
annuity contract 年金合约 2< p{z  
annuity on human life 人寿年金 Q(l
ku"U'  
antecedent debt 先前的债项 /@Ez" ?V2  
ante-dated cheque 倒填日期支票 %PzQ\c  
anticipated expenditure 预期开支 rFhW^fP/  
anticipated net profit 预期纯利 #;d)?  
anticipated revenue 预期收入 U);OR  
anti-inflation measure 反通货膨胀措施 , Hn7(^t  
anti-inflationary stance 反通货膨胀立场 D,k(~  
apparent deficit 表面赤字 (YIhTS L"]  
apparent financial solvency 表面偿债能力 ;P3>>DZ  
apparent partner 表面合伙人 Xdc G0D^  
application for personal assessment 个人入息课税申请书 N;<//,  
application of fund 资金应用 SC'BmR"ox  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 "ml?7Xl,n  
appointed actuary 委任精算师 NjbwGcH%\  
appointed auditor 委任核数师；委任审计师 cFLd)mt/  
appointed trustee 委任的受托人 [(1O"  
appointer 委任人 ,~- ?l7  
apportioned pro rata 按比例分摊 h}avX*Lx_  
apportionment 分配；分摊 WE")xhV6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 opdu=i=E  
apportionment formula 分摊方程式 _().t5<  
apportionment of estate duty 遗产税的分摊 =HMmrmz:  
appraisal 估价；评估 .8]Y-  
appreciable growth 可观增长 I0DM=V>;  
appreciable impact 显着影响 9UP:J0 `  
appreciable increase 可观增长 `|]e6 Pb  
appreciation 增值；升值 ?yp0$r/  
appreciation against other currencies 相对其他货币升值 z!:'V]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vXb:  
appreciation tax 增值税 e&2wdH&  
appropriation 拨款；拨用；拨付 ,>u=gA&}  
appropriation account 拨款帐目 :
7\9xH  
Appropriation Bill 拨款法案 "IG+V:{ou  
appropriation-in-aid system 补助拨款办法 |1"!k A  
approved assets 核准资产 AliRpxxd  
approved basket stock 认可一篮子证券 X/Y#U\  
approved budget 核准预算 Y;,Hzmbs6w  
approved charitable donation 认可慈善捐款 E:FO_R(Xq  
approved charitable institution 认可慈善机构 {]^2R>0Q  
approved currency 核准货币；认可货币 S8%n.<OB
 
approved estimates 核准预算 XvskB[\  
approved estimates of expenditure 核准开支预算 n>P!u71  
approved overseas insurer 核准海外保险人 )Pli})  
approved overseas trust company 核准海外信托公司 khAqYu")  
approved pooled investment fund 核准汇集投资基金 snYr9O[E6  
approved provident fund scheme 认可公积金计划 Tr&E4e  
approved provision 核准拨款 )r9b:c\  
approved redeemable share 核准可赎回股份 Fd7*]a  
approved regional stock 认可地区性证券 '&by3y5w-3  
approved retirement scheme 认可退休金计划 TFy7HX
\Oq  
approved subordinated loan 核准附属贷款 !%xP}{(7  
arbitrage 套戥；套汇；套利 m"Qq{p|'  
arbitrageur 套戥者；套汇者 J{Tq%\a3  
arbitrary amount 临时款项 9cQ_mgch  
arrangement 措施；安排；协定 S$eDnw~$  
arrears 欠款 Uki9/QiX>  
arrears of pay 欠付薪酬 se!mb _!  
arrears of revenue 逾期未收税款；逾期未收的帐项 #dc1pfL!y{  
articles of association 组织章程；组织细则；组织章程细则 ~Fw<eY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qX$u4I!,  
ascertainment of profit 确定利润 LmQ/#Gx  
"Asia Clear" “亚洲结算系统”