[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 "!A tS  
allotment notice 股份配售通知；配股通知 8M,@Mbn  
allotment of shares 股份分配 PLz+%L;{  
allowable 可获宽免；免税的 UQ;2g\([  
allowable business loss 可扣除的营业亏损 fpC":EX@r  
allowable expenses 可扣税的支出 .[1 f$  
allowance 免税额；津贴；备抵；准备金 -qaO$M^Q  
allowance for debts 债项的免税额 ]cS(2hP7  
allowance for depreciation by wear and tear 耗损折旧免税额 lMu-,Z="  
allowance for funeral expenses 殡殓费的免税额 r4K9W90  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rXMc0SPk  
allowance for repairs and outgoings 修葺及支出方面的免税额 p3mZw lO  
allowance to debtor 给债务人的津贴 \7*|u  
alteration of capital 资本更改 x7<l*WQ  
alternate trustee 候补受托人 >bQOpGy}l  
amalgamation 合并 9@q!~u r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZX`x9/0&  
ambit of charges 征税范围；收费范围 V59!}kel1%  
amended valuation 经修订的估值 U\qbr.<  
American Commodities Exchange 美国商品交易所 fiA8W  
American Express Bank Limited 美国运通银行 u pUJF`3  
American Stock Exchange 美国证券交易所 %$Py@g  
amortization 摊销 H'/V<
%  
amount due from banks 存放银行同业的款项 f"*4R kG  
amount due from banks abroad 存放海外银行同业的款项 ?6&G:Uz/  
amount due from holding companies 控股公司欠款 O-W[^r2e  
amount due from local banks 存放本港银行同业的款项 
ocK4Nxs  
amount due to banks 银行同业的存款 
wXqwb|2  
amount due to banks abroad 海外银行同业的存款 uM\\(g}  
amount due to holding companies 控股公司存款 tx9%.)M:n  
amount due to local banks 本港银行同业的存款 /.!&d^  
amount due to outport banks 外埠银行同业的存款 Y%eW6Y#  
amount for note issue 发行纸币的款额 %5KK#w "  
amount of bond 担保契据的款额 mk!8>XvM  
amount of consideration 代价款额 (2L,m  
amount of contribution 供款数额 ~uZ9%UB_m  
amount of indebtedness 负债款额 U; <{P  
amount of principal of the loan 贷款本金额 sn^ 3
xAF  
amount of rates chargeable 应征差饷数额 *!BQ1] G  
amount of share capital 股本额 vf<Dqy<M.  
amount of sums assured 承保款额 2YWO'PL  
amount of variation 变动幅度 kv2o.q  
amount of vote 拨款数额 m,q)lbRl  
amount payable 应付款额 ,P`GIGvkA  
amount receivable 应收款额 ts@$*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %@)q=*=y  
analysis 分析 h>
[ qXz  
ancillary risk 附属风险 Et-|[ eL  
annual account 周年帐目；周年帐目报表；年度决算；年结 "a'I^B/  
annual accounting date 年结日期 >d]-X]  
annual allowance 每年免税额；年积金；年度津贴；年津 0Qvr g+  
annual balance 年度余额 Je9Z:s[  
annual disposable income 每年可动用收入 1pDU}rPJ .  
annual estimates 周年预算 K,|3?CjS  
annual fee 年费 Lk#)VGk:  
annual general meeting 周年大会 b`S9#`  
annual growth rate 年增率；每年增长率 UukY9n];]  
annual long-term supplement 长期个案每年补助金 u^E0u^  
annual pensionable emolument 可供计算退休金的年薪 _:tS-Mx@5  
annual report 年报 C\BKdx5;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S[
/udA  
annual return 周年报表；周年申报表；每年报税表格 04v ~K  
Annual Return Rules 《周年报表规则》 t!J>853  
annual review of consumer prices 每年消费物价回顾 s}` |!
Vyl  
annual roll-forward basis 逐年延展方式 ^z,B}Nz  
annual salary 年薪 i(.PkYkaq  
annual statement 年度报表；年度决算表 ~-lUS0duh  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 t4:/qy  
annuitant 年金受益人 #EE<MKka  
annuity 年金 h]z8.k2n  
annuity contract 年金合约 o(l%k},a  
annuity on human life 人寿年金 KV&6v`K/N  
antecedent debt 先前的债项 fQ!W)>mi  
ante-dated cheque 倒填日期支票 7^! zT  
anticipated expenditure 预期开支 yW7>5r  
anticipated net profit 预期纯利 b.[9Adi >  
anticipated revenue 预期收入 &{a#8sbf#c  
anti-inflation measure 反通货膨胀措施 iS.gN&\z^  
anti-inflationary stance 反通货膨胀立场 4Jc~I  
apparent deficit 表面赤字 4s_5>r4  
apparent financial solvency 表面偿债能力 &K[~Ab_  
apparent partner 表面合伙人 BLqK5~  
application for personal assessment 个人入息课税申请书 #sjGju"#_  
application of fund 资金应用 zlQBBm;fE  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Rb:?%\ =  
appointed actuary 委任精算师 5-({z%:P  
appointed auditor 委任核数师；委任审计师 DQV9=  
appointed trustee 委任的受托人 \?8q&o1=]  
appointer 委任人 T7 /DH  
apportioned pro rata 按比例分摊 T5T[$%]6  
apportionment 分配；分摊 "ixea- 2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |)%H_TXTy  
apportionment formula 分摊方程式 -}oH],C  
apportionment of estate duty 遗产税的分摊 \/Q~C!  
appraisal 估价；评估 7AGUi+!ICl  
appreciable growth 可观增长 x00'wY|  
appreciable impact 显着影响 ZXiJ5BZ  
appreciable increase 可观增长 O6b+eS  
appreciation 增值；升值 W}zq9|p  
appreciation against other currencies 相对其他货币升值 OR+py.vK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *L*{FnsV  
appreciation tax 增值税 3syA$0TZt  
appropriation 拨款；拨用；拨付 |{ZdAr.;  
appropriation account 拨款帐目 b~)
2
`l  
Appropriation Bill 拨款法案 ObreDv^,  
appropriation-in-aid system 补助拨款办法 4u41M,nJQd  
approved assets 核准资产 /6y{ ?0S  
approved basket stock 认可一篮子证券 En&gI`3n  
approved budget 核准预算 *u,&?fCl  
approved charitable donation 认可慈善捐款 DOkuT/+  
approved charitable institution 认可慈善机构 1LvR,V<  
approved currency 核准货币；认可货币 c3PA<q[  
approved estimates 核准预算 'T7 3V  
approved estimates of expenditure 核准开支预算 yqtHlz%  
approved overseas insurer 核准海外保险人 e(b$L
UV  
approved overseas trust company 核准海外信托公司 ,v=pp;  
approved pooled investment fund 核准汇集投资基金 }jWg&<5+z  
approved provident fund scheme 认可公积金计划 6jm/y@|F!  
approved provision 核准拨款 7'{Vh{.  
approved redeemable share 核准可赎回股份 #NL'r99D/o  
approved regional stock 认可地区性证券 /!p}H'jl  
approved retirement scheme 认可退休金计划 tk8\,!
9Q  
approved subordinated loan 核准附属贷款 )g3c-W=  
arbitrage 套戥；套汇；套利 9}fez)m:g0  
arbitrageur 套戥者；套汇者 )_o^d>$da  
arbitrary amount 临时款项 sP%b?6  
arrangement 措施；安排；协定 Vl<7>  
arrears 欠款 = 9p3^:S  
arrears of pay 欠付薪酬 p-DHTX  
arrears of revenue 逾期未收税款；逾期未收的帐项 '`W6U]7>  
articles of association 组织章程；组织细则；组织章程细则 RVs=s}|>*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q3K}2g  
ascertainment of profit 确定利润 
Ja/  
"Asia Clear" “亚洲结算系统”