[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 Z6i~Dy3  
allotment notice 股份配售通知；配股通知 /[FDiJH2  
allotment of shares 股份分配 rVNx2  
allowable 可获宽免；免税的 fP|[4 ku
 
allowable business loss 可扣除的营业亏损 )c' 45bD  
allowable expenses 可扣税的支出 7N[".V]c  
allowance 免税额；津贴；备抵；准备金 1?FG3X 5  
allowance for debts 债项的免税额 xS/W}-dPv  
allowance for depreciation by wear and tear 耗损折旧免税额 s~A-qG>  
allowance for funeral expenses 殡殓费的免税额 P7XZ|Td4*
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i`r`Fj}-S-  
allowance for repairs and outgoings 修葺及支出方面的免税额 b^h_`  
allowance to debtor 给债务人的津贴 o
&E8< e  
alteration of capital 资本更改 rBTg"^jsw  
alternate trustee 候补受托人 +yWD>PY(  
amalgamation 合并 <Q9l'u]3$c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S=!WFKcJR  
ambit of charges 征税范围；收费范围 }]o8}$&(  
amended valuation 经修订的估值 K!&W}_@l  
American Commodities Exchange 美国商品交易所 ) bI.K[0^  
American Express Bank Limited 美国运通银行 s"`~Xnf  
American Stock Exchange 美国证券交易所 K_)~&Cu*'  
amortization 摊销 `K.C>68  
amount due from banks 存放银行同业的款项 l1DJ<I2  
amount due from banks abroad 存放海外银行同业的款项 FDLo|aP/v  
amount due from holding companies 控股公司欠款 JVX)>2&$  
amount due from local banks 存放本港银行同业的款项 1#,4P1"  
amount due to banks 银行同业的存款 s;OGb{H7  
amount due to banks abroad 海外银行同业的存款 EyA ny\"  
amount due to holding companies 控股公司存款 W<X3!zuKSg  
amount due to local banks 本港银行同业的存款 =eU=\td^  
amount due to outport banks 外埠银行同业的存款 j*?8w(!  
amount for note issue 发行纸币的款额 /GO-  
amount of bond 担保契据的款额 :$b`n  
amount of consideration 代价款额 t[`LG)   
amount of contribution 供款数额 8>eYM  
amount of indebtedness 负债款额 HfVHjF)  
amount of principal of the loan 贷款本金额 rwLKY.J]  
amount of rates chargeable 应征差饷数额 .Q !d[vL  
amount of share capital 股本额 Hp=BnN  
amount of sums assured 承保款额 j9>[^t3U  
amount of variation 变动幅度 3)EJws!  
amount of vote 拨款数额 9AVj/?kmU  
amount payable 应付款额 f%o[eW#  
amount receivable 应收款额 6U*CR=4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iN Oj@3x  
analysis 分析 B.r^'>jQ  
ancillary risk 附属风险 q8d](MaX  
annual account 周年帐目；周年帐目报表；年度决算；年结 metn&  
annual accounting date 年结日期 f X[xZGV,  
annual allowance 每年免税额；年积金；年度津贴；年津 BrE#.g Jq  
annual balance 年度余额 (NLw#)?  
annual disposable income 每年可动用收入  \nEMj,)  
annual estimates 周年预算 =;0-t\w!  
annual fee 年费 O]PM L`  
annual general meeting 周年大会 %Z_O\zRqy)  
annual growth rate 年增率；每年增长率 nKm# kb  
annual long-term supplement 长期个案每年补助金 (a_bU5)  
annual pensionable emolument 可供计算退休金的年薪 -4Hb]#*2  
annual report 年报 "Wg,]$IvU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /(JG\Ut  
annual return 周年报表；周年申报表；每年报税表格 q* R}yt5  
Annual Return Rules 《周年报表规则》 ev;&n@k_I  
annual review of consumer prices 每年消费物价回顾 T-a>k.}y  
annual roll-forward basis 逐年延展方式 ?A|JKOst]  
annual salary 年薪 1@L18%h  
annual statement 年度报表；年度决算表 6AJk6W^Z  
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 Q^f{H.  
annuitant 年金受益人 +;~o R_p  
annuity 年金  1;(h0j  
annuity contract 年金合约 v ^h:E  
annuity on human life 人寿年金 Q<V(#)*  
antecedent debt 先前的债项 v=@y7P1  
ante-dated cheque 倒填日期支票 U~][ ph  
anticipated expenditure 预期开支 bIiuna\  
anticipated net profit 预期纯利 AE77i,Xa  
anticipated revenue 预期收入 ^yPZ$Q  
anti-inflation measure 反通货膨胀措施 M)oKtiav*  
anti-inflationary stance 反通货膨胀立场 (Y)2[j  
apparent deficit 表面赤字 S3Y.+. 0U  
apparent financial solvency 表面偿债能力 53:~a  
apparent partner 表面合伙人 @G2# Z  
application for personal assessment 个人入息课税申请书 G*N[tw  
application of fund 资金应用 V gMgeja  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Jo\
MDyb]  
appointed actuary 委任精算师 _ARG "  
appointed auditor 委任核数师；委任审计师 BEaF-*?A  
appointed trustee 委任的受托人 kAEq+{h  
appointer 委任人 a|z-EKV  
apportioned pro rata 按比例分摊 -NJpql{Cb  
apportionment 分配；分摊 :*KTpTa  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F^gTID  
apportionment formula 分摊方程式 ! eZls  
apportionment of estate duty 遗产税的分摊 ^ 4<D%\  
appraisal 估价；评估 Csuasi3]1d  
appreciable growth 可观增长 cRf F!EV  
appreciable impact 显着影响 D:Q#%wJ  
appreciable increase 可观增长 @[J6JT*E  
appreciation 增值；升值 U&#` <R_0  
appreciation against other currencies 相对其他货币升值 <Ja&z M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vIJ5iLF  
appreciation tax 增值税 |`:cB  
appropriation 拨款；拨用；拨付 ,7j8+p|},  
appropriation account 拨款帐目 wL8ji>"  
Appropriation Bill 拨款法案 <ZSXOh,'  
appropriation-in-aid system 补助拨款办法 lq:q0>vyI  
approved assets 核准资产 Ts !g=
F  
approved basket stock 认可一篮子证券 "/6#Z>y  
approved budget 核准预算 ^nPy(
Q0  
approved charitable donation 认可慈善捐款 M v(Pp  
approved charitable institution 认可慈善机构 ndLEIqOY  
approved currency 核准货币；认可货币 #1haq[Uv7  
approved estimates 核准预算 !-}Q{<2@W  
approved estimates of expenditure 核准开支预算 u*@R`,Y   
approved overseas insurer 核准海外保险人 Y|LL]@Lv  
approved overseas trust company 核准海外信托公司 :o!Kz`J  
approved pooled investment fund 核准汇集投资基金 A:(|"<lA  
approved provident fund scheme 认可公积金计划 z)C}}NH*!@  
approved provision 核准拨款 xZ {6!=4!  
approved redeemable share 核准可赎回股份 vSnVq>-q&  
approved regional stock 认可地区性证券 "v:k5a(  
approved retirement scheme 认可退休金计划 Sqn>L`L
z  
approved subordinated loan 核准附属贷款 W$`v^1M2o  
arbitrage 套戥；套汇；套利 Vx<{cHQQ  
arbitrageur 套戥者；套汇者 Z (6.e8fK  
arbitrary amount 临时款项 1TQ?Fxj  
arrangement 措施；安排；协定 o)5zvnu7  
arrears 欠款 Zeg'\&w0s  
arrears of pay 欠付薪酬 /FN:yCf  
arrears of revenue 逾期未收税款；逾期未收的帐项 &pzL}/u  
articles of association 组织章程；组织细则；组织章程细则 KhWy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hn2:@^=f  
ascertainment of profit 确定利润 e^eJ!~0  
"Asia Clear" “亚洲结算系统”