[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 6Cfu19Dx  
allotment notice 股份配售通知；配股通知 W|'7)ph  
allotment of shares 股份分配 4z%::?  
allowable 可获宽免；免税的 T+1:[bqK  
allowable business loss 可扣除的营业亏损 <NKmLAfX  
allowable expenses 可扣税的支出 ZRHK?wg'#  
allowance 免税额；津贴；备抵；准备金 41Ga-0p  
allowance for debts 债项的免税额 A{NKHn>%`  
allowance for depreciation by wear and tear 耗损折旧免税额 <;kcy :s  
allowance for funeral expenses 殡殓费的免税额 ![1+=F!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,Pi!%an w  
allowance for repairs and outgoings 修葺及支出方面的免税额 Y&wtF8  
allowance to debtor 给债务人的津贴 H{M7_1T  
alteration of capital 资本更改 `xv2,Z9<  
alternate trustee 候补受托人 JPO'1D)  
amalgamation 合并 KTtB!4by  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Bm"-X:='  
ambit of charges 征税范围；收费范围 *uW l 804  
amended valuation 经修订的估值 B!+rO~  
American Commodities Exchange 美国商品交易所 !B|Aq- n,  
American Express Bank Limited 美国运通银行 Q3"{v0  
American Stock Exchange 美国证券交易所 7M8oI.?C|  
amortization 摊销 4|U$ON?x  
amount due from banks 存放银行同业的款项 H1Jk_@b  
amount due from banks abroad 存放海外银行同业的款项 aW=c.Q.  
amount due from holding companies 控股公司欠款 vbBNXy/  
amount due from local banks 存放本港银行同业的款项 _nwsIjsW  
amount due to banks 银行同业的存款 `)~]3z
mG  
amount due to banks abroad 海外银行同业的存款 Z=Z
TSl  
amount due to holding companies 控股公司存款 05>mRqVL  
amount due to local banks 本港银行同业的存款 {'#1do}{  
amount due to outport banks 外埠银行同业的存款 76::X:76  
amount for note issue 发行纸币的款额 :Oiz|b(  
amount of bond 担保契据的款额 ~F"<Nq  
amount of consideration 代价款额 Ah2*7@U  
amount of contribution 供款数额 d6^:lbj  
amount of indebtedness 负债款额 QHU|aC{r  
amount of principal of the loan 贷款本金额 Jn7T5$p
J  
amount of rates chargeable 应征差饷数额 [x%[N)U3  
amount of share capital 股本额 ES}V\k*}  
amount of sums assured 承保款额 pl}nbY  
amount of variation 变动幅度 Yyx
sj9  
amount of vote 拨款数额 ~k"r  
amount payable 应付款额 d4~;!#<  
amount receivable 应收款额 B%7Az!GX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2t7P| b~V1  
analysis 分析 22OfbwCb  
ancillary risk 附属风险 Bo,>blspw  
annual account 周年帐目；周年帐目报表；年度决算；年结 ej,)<*  
annual accounting date 年结日期 mO=A50_&,Q  
annual allowance 每年免税额；年积金；年度津贴；年津 q@Aw]Kh  
annual balance 年度余额 8KyRD1 (-R  
annual disposable income 每年可动用收入 u4#YZOiY)A  
annual estimates 周年预算 8$F"!dc _  
annual fee 年费 8TBv~Qu  
annual general meeting 周年大会 vX@TZet0  
annual growth rate 年增率；每年增长率 `5Bv2wlIV  
annual long-term supplement 长期个案每年补助金 /8#e < p  
annual pensionable emolument 可供计算退休金的年薪 5,\-;  
annual report 年报 c>Tf@Aog>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DFkDlx  
annual return 周年报表；周年申报表；每年报税表格 ,<=gPs;x  
Annual Return Rules 《周年报表规则》 -
aq3Lqi  
annual review of consumer prices 每年消费物价回顾 nR]*RIp5  
annual roll-forward basis 逐年延展方式 v,'k2H  
annual salary 年薪 4Ei8G]O $_  
annual statement 年度报表；年度决算表 s\zY^(v4  
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 b>-h4{B[  
annuitant 年金受益人 }_Ci3|G>%D  
annuity 年金 XJ!?>)N .  
annuity contract 年金合约 /3#h]5Y"T  
annuity on human life 人寿年金 C$0rl74Wi  
antecedent debt 先前的债项 7W'&v+\  
ante-dated cheque 倒填日期支票 tQ*?L  
anticipated expenditure 预期开支 2`^6``  
anticipated net profit 预期纯利 bf=
!\L$  
anticipated revenue 预期收入 c,^W/:CQAB  
anti-inflation measure 反通货膨胀措施 uO>x"D5tZ:  
anti-inflationary stance 反通货膨胀立场 {,!!jeOO  
apparent deficit 表面赤字 -%Rw2@vU  
apparent financial solvency 表面偿债能力 bY-koJo  
apparent partner 表面合伙人 M"Af_Pbx  
application for personal assessment 个人入息课税申请书 Hu9nJ  
application of fund 资金应用 =xQPg0g  
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 !1ZItJ74#  
appointed actuary 委任精算师 /Xq|SO  
appointed auditor 委任核数师；委任审计师 w\mTug  
appointed trustee 委任的受托人 8BrC@L2E0  
appointer 委任人 3@nIoN'z  
apportioned pro rata 按比例分摊 $Zr \$z2  
apportionment 分配；分摊 <BIQc,)2}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w~_ycY.e  
apportionment formula 分摊方程式 Vm?#~}T  
apportionment of estate duty 遗产税的分摊 pIV|hb!G  
appraisal 估价；评估 ]x).C[^  
appreciable growth 可观增长 b*W,8HF4,  
appreciable impact 显着影响 nuDu  
appreciable increase 可观增长 g&S>Wq%L  
appreciation 增值；升值 QLU <%w:B  
appreciation against other currencies 相对其他货币升值 V?Q45t Ae  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \!hd|j?&6  
appreciation tax 增值税 tU$n3Bg  
appropriation 拨款；拨用；拨付 <"K2t Tg.  
appropriation account 拨款帐目 ]cv/dY#  
Appropriation Bill 拨款法案 Hs$HeA
p;  
appropriation-in-aid system 补助拨款办法 |)v}\-\#  
approved assets 核准资产 ,na}' A@a`  
approved basket stock 认可一篮子证券 C=CZtjUt  
approved budget 核准预算 aS[y\9(**  
approved charitable donation 认可慈善捐款  _X  
approved charitable institution 认可慈善机构 [ #ih o(/  
approved currency 核准货币；认可货币 r@zs4N0WP  
approved estimates 核准预算 {\`y)k 7  
approved estimates of expenditure 核准开支预算 @{UUB=}9  
approved overseas insurer 核准海外保险人 p0y|pD  
approved overseas trust company 核准海外信托公司 H0 Zo.Np  
approved pooled investment fund 核准汇集投资基金 }z#M!~  
approved provident fund scheme 认可公积金计划 !Pz#czo  
approved provision 核准拨款 $0x+b!_l@  
approved redeemable share 核准可赎回股份 n&o"RE 0~0  
approved regional stock 认可地区性证券 (,ik:j  
approved retirement scheme 认可退休金计划 N p*T[J  
approved subordinated loan 核准附属贷款 daP_Kz/2K  
arbitrage 套戥；套汇；套利 lxCAZa\  
arbitrageur 套戥者；套汇者 ?(U;T!n  
arbitrary amount 临时款项 5Ok3y|cEx  
arrangement 措施；安排；协定 Pwj|]0Y@  
arrears 欠款  *  ]  
arrears of pay 欠付薪酬 Tt9cX}&&  
arrears of revenue 逾期未收税款；逾期未收的帐项 K2e68GU  
articles of association 组织章程；组织细则；组织章程细则 WVsj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5
~Ek_B  
ascertainment of profit 确定利润
Yyar{$he  
"Asia Clear" “亚洲结算系统”