[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 o{(-jhR  
allotment notice 股份配售通知；配股通知 xoA\^AA  
allotment of shares 股份分配 kQRNVdiz  
allowable 可获宽免；免税的 m%X~EwFc.  
allowable business loss 可扣除的营业亏损 3^xTZ*G  
allowable expenses 可扣税的支出 GX4# IRq  
allowance 免税额；津贴；备抵；准备金 TWK(vEDM  
allowance for debts 债项的免税额 8Tyf#`'I  
allowance for depreciation by wear and tear 耗损折旧免税额 @=E@ *@g  
allowance for funeral expenses 殡殓费的免税额 s,\!@[N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dUk^DI,:l  
allowance for repairs and outgoings 修葺及支出方面的免税额 &|LZ%W0Fb  
allowance to debtor 给债务人的津贴 &$ia#j{l  
alteration of capital 资本更改 jt@k<#h~  
alternate trustee 候补受托人 sV@kQ:  
amalgamation 合并 -e3m!h  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o6P)IZ1  
ambit of charges 征税范围；收费范围 d/k&f5  
amended valuation 经修订的估值 =q.2S;?  
American Commodities Exchange 美国商品交易所 X8~cWW  
American Express Bank Limited 美国运通银行 I@08F  
American Stock Exchange 美国证券交易所 L0/0<d(K  
amortization 摊销 nsqc^ K^  
amount due from banks 存放银行同业的款项 \/p\QT@mm  
amount due from banks abroad 存放海外银行同业的款项 EX7gTf#  
amount due from holding companies 控股公司欠款 Vf`n>  
amount due from local banks 存放本港银行同业的款项 hub1rY|No  
amount due to banks 银行同业的存款 ]d&6 ?7 !>  
amount due to banks abroad 海外银行同业的存款 cxFfAk\,en  
amount due to holding companies 控股公司存款 />S=Y"a/7  
amount due to local banks 本港银行同业的存款 ~Y<x-)R  
amount due to outport banks 外埠银行同业的存款 Q+*o-  
amount for note issue 发行纸币的款额 w^sM,c5d  
amount of bond 担保契据的款额
#G:~6^A  
amount of consideration 代价款额 X!2/cgU7  
amount of contribution 供款数额 SWvy<f4<  
amount of indebtedness 负债款额 mWZoo/xtT  
amount of principal of the loan 贷款本金额 $&M"Ji  
amount of rates chargeable 应征差饷数额 }Y~o =3-  
amount of share capital 股本额 r in#lu&N  
amount of sums assured 承保款额 ,YX[6eZr  
amount of variation 变动幅度 %,g6:Zc@  
amount of vote 拨款数额 ?*zRM?*  
amount payable 应付款额 uli,@5%\  
amount receivable 应收款额 Dtl381F J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *`YR-+0  
analysis 分析 HA&][%^  
ancillary risk 附属风险 ymT&[+V  
annual account 周年帐目；周年帐目报表；年度决算；年结 a]|P rjPI  
annual accounting date 年结日期 s NZ{OD+  
annual allowance 每年免税额；年积金；年度津贴；年津 v?F~fRH  
annual balance 年度余额 K]yCt~A$  
annual disposable income 每年可动用收入 /!rH DcR  
annual estimates 周年预算 
}bz v&k  
annual fee 年费 #lRkp.e  
annual general meeting 周年大会 W6_/FkO  
annual growth rate 年增率；每年增长率 !>W _3Ea  
annual long-term supplement 长期个案每年补助金 @x3x/gU  
annual pensionable emolument 可供计算退休金的年薪 'z0@|a  
annual report 年报 ^P >; %  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,.6Hh'^65^  
annual return 周年报表；周年申报表；每年报税表格 RNE})B  
Annual Return Rules 《周年报表规则》 f8'D{OP"G  
annual review of consumer prices 每年消费物价回顾 4<CHwIRHY  
annual roll-forward basis 逐年延展方式 _ #288`bU  
annual salary 年薪 8Ih+^Y a  
annual statement 年度报表；年度决算表 N1`/~Gi  
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 {SVd='!V  
annuitant 年金受益人 v>CAA"LH  
annuity 年金 /DA'p[,  
annuity contract 年金合约 usnbGkq  
annuity on human life 人寿年金 `O ?61YUQH  
antecedent debt 先前的债项 avrf]r aM|  
ante-dated cheque 倒填日期支票 QL%&b\K  
anticipated expenditure 预期开支 eSHyA+F  
anticipated net profit 预期纯利 CK eT%3  
anticipated revenue 预期收入 }a6

tG  
anti-inflation measure 反通货膨胀措施 i7v> 9p7  
anti-inflationary stance 反通货膨胀立场 #?-2f{  
apparent deficit 表面赤字 >xb}AY;  
apparent financial solvency 表面偿债能力 6a51bj!f  
apparent partner 表面合伙人 cl:h'aG  
application for personal assessment 个人入息课税申请书 NPF"_[RoeV  
application of fund 资金应用 $x#0m  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 o5)lTVQ~~  
appointed actuary 委任精算师 U<QO@5  
appointed auditor 委任核数师；委任审计师 ?G%C}8a  
appointed trustee 委任的受托人 wGD
*25M7$  
appointer 委任人 ]E$h7I  
apportioned pro rata 按比例分摊 ")LcB'C  
apportionment 分配；分摊 Ucr$5^ME  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 97;`R[^J  
apportionment formula 分摊方程式 C&?Z\$ -/  
apportionment of estate duty 遗产税的分摊 #lXwBfBMf  
appraisal 估价；评估 X<{kf-GP  
appreciable growth 可观增长 ZT;$aNy  
appreciable impact 显着影响 CmKbpN*  
appreciable increase 可观增长 #m[R1G#  
appreciation 增值；升值 _{0'3tI7  
appreciation against other currencies 相对其他货币升值 706-
QE^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mDZ/Kp{  
appreciation tax 增值税 >qkZn7C   
appropriation 拨款；拨用；拨付 +Q
pgG4h  
appropriation account 拨款帐目 0<Q['l4Ar  
Appropriation Bill 拨款法案 r&6X|2@  
appropriation-in-aid system 补助拨款办法 w@,Yj#_9cx  
approved assets 核准资产 Q'D%?Vg'  
approved basket stock 认可一篮子证券 M,nX@8 _h  
approved budget 核准预算 3VNYDY`>  
approved charitable donation 认可慈善捐款 x{y}pH"H  
approved charitable institution 认可慈善机构 .)J7 \z8m  
approved currency 核准货币；认可货币 &[Qv Mh  
approved estimates 核准预算 6Q\0v  
approved estimates of expenditure 核准开支预算 _M[@a6?  
approved overseas insurer 核准海外保险人 fg"]4&`j-  
approved overseas trust company 核准海外信托公司 mAO$gHQ  
approved pooled investment fund 核准汇集投资基金 _D<=Yo  
approved provident fund scheme 认可公积金计划 HoE@t-S  
approved provision 核准拨款 2:b3+{\f  
approved redeemable share 核准可赎回股份 Mkc   
approved regional stock 认可地区性证券 n$]78\C  
approved retirement scheme 认可退休金计划 Z',Z7QW7  
approved subordinated loan 核准附属贷款 /Wos{}Z0  
arbitrage 套戥；套汇；套利 3azyqpwU$  
arbitrageur 套戥者；套汇者 ~^Ceru"<  
arbitrary amount 临时款项 ^\o3V<  
arrangement 措施；安排；协定 ]=Im0s  
arrears 欠款 $aIq>vJO9  
arrears of pay 欠付薪酬 !j8.JP}!)  
arrears of revenue 逾期未收税款；逾期未收的帐项 (@wgNA-P  
articles of association 组织章程；组织细则；组织章程细则 I'W`XN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -lICoRO#  
ascertainment of profit 确定利润 V\Q=EsHj   
"Asia Clear" “亚洲结算系统”