[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 Bkn- OG  
allotment notice 股份配售通知；配股通知 BlVk?n  
allotment of shares 股份分配 \c! LC4pE  
allowable 可获宽免；免税的 3}H"(5dL}z  
allowable business loss 可扣除的营业亏损 j;O{Hvvz  
allowable expenses 可扣税的支出 _ `JYA  
allowance 免税额；津贴；备抵；准备金 !S/hH%C  
allowance for debts 债项的免税额 hr<E%J1k%  
allowance for depreciation by wear and tear 耗损折旧免税额 A;sdrA  
allowance for funeral expenses 殡殓费的免税额 $o"P Q!z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vYD>m~Qc^  
allowance for repairs and outgoings 修葺及支出方面的免税额 {
)t6DH#  
allowance to debtor 给债务人的津贴 9GdrJ~h  
alteration of capital 资本更改 .bOueB-  
alternate trustee 候补受托人 qO<'_7TN[  
amalgamation 合并 H]. 4~ 8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Bu'PDy~W,  
ambit of charges 征税范围；收费范围 m
<
BL/7  
amended valuation 经修订的估值 W"rX$D[Le  
American Commodities Exchange 美国商品交易所 fuQ|[tpvQG  
American Express Bank Limited 美国运通银行 #=f ]"uM<  
American Stock Exchange 美国证券交易所 `F>1xMm  
amortization 摊销 $ ;/Ny)"  
amount due from banks 存放银行同业的款项 &/J[PdSb$  
amount due from banks abroad 存放海外银行同业的款项 lHpo/ R:  
amount due from holding companies 控股公司欠款 Q~4o{"3.'  
amount due from local banks 存放本港银行同业的款项 -#b-@sD  
amount due to banks 银行同业的存款 |67j__XC  
amount due to banks abroad 海外银行同业的存款 j\nnx8`7  
amount due to holding companies 控股公司存款 hGH{Xp[mW  
amount due to local banks 本港银行同业的存款 aW3yl}`{  
amount due to outport banks 外埠银行同业的存款 VwoCRq*  
amount for note issue 发行纸币的款额 i4.s_@2Y  
amount of bond 担保契据的款额 eb:m
p/  
amount of consideration 代价款额 [?BmW{*u.  
amount of contribution 供款数额 i\B>J?Q\  
amount of indebtedness 负债款额 Kg>+5~+E?q  
amount of principal of the loan 贷款本金额 >]=1~sF  
amount of rates chargeable 应征差饷数额 '?Q [.{<  
amount of share capital 股本额 ~Xnq(}?ok  
amount of sums assured 承保款额 R,A|"Q  
amount of variation 变动幅度 -o F#a 8  
amount of vote 拨款数额 9il!w g?  
amount payable 应付款额
gtz!T2%  
amount receivable 应收款额 +I2
P{7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h^$>{0"  
analysis 分析 IgC)YIhd  
ancillary risk 附属风险 =[`wyQe`_  
annual account 周年帐目；周年帐目报表；年度决算；年结 #JZf] rtp  
annual accounting date 年结日期 LaJc;Jt$  
annual allowance 每年免税额；年积金；年度津贴；年津 uavts9v<  
annual balance 年度余额 gsc*![N  
annual disposable income 每年可动用收入 ~@z5Ld3xz  
annual estimates 周年预算 M!=v"
C#  
annual fee 年费 oCSf$g8q  
annual general meeting 周年大会 Y_%\kM?7  
annual growth rate 年增率；每年增长率 ~MO'%
'@  
annual long-term supplement 长期个案每年补助金 5Zn3s()  
annual pensionable emolument 可供计算退休金的年薪 V:!fe+Er  
annual report 年报 v(<~:]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]-)qL[Q  
annual return 周年报表；周年申报表；每年报税表格
QE!cf@~n"  
Annual Return Rules 《周年报表规则》 (7}v}3/  
annual review of consumer prices 每年消费物价回顾 v{=-#9-4 &  
annual roll-forward basis 逐年延展方式 d"5:/Mo  
annual salary 年薪 G`mC=*Ma;  
annual statement 年度报表；年度决算表 #>~$`Sg  
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 "=|yM~V  
annuitant 年金受益人 TDY}oGmNn  
annuity 年金 jzEimKDE's  
annuity contract 年金合约 ;pb~Zk/[,w  
annuity on human life 人寿年金 #B'WT{B$/~  
antecedent debt 先前的债项 f]5bAs  
ante-dated cheque 倒填日期支票 MH"c=mL:  
anticipated expenditure 预期开支 GWA_,/jS%  
anticipated net profit 预期纯利 >6ch[W5k@  
anticipated revenue 预期收入 Um15@p;  
anti-inflation measure 反通货膨胀措施 Z#>k:v  
anti-inflationary stance 反通货膨胀立场 J;"XRE[%5  
apparent deficit 表面赤字 %)l2dK&9"j  
apparent financial solvency 表面偿债能力 zK:/ 1  
apparent partner 表面合伙人 fg
l"ox  
application for personal assessment 个人入息课税申请书 FPFt3XL  
application of fund 资金应用 pPh_p@3I  
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 |}q0G~l  
appointed actuary 委任精算师 _BtlO(0&
 
appointed auditor 委任核数师；委任审计师 q.<q(r  
appointed trustee 委任的受托人 wqE ]o= k  
appointer 委任人 W .Hv2r3  
apportioned pro rata 按比例分摊 B7}-g"p$/  
apportionment 分配；分摊 qI;k2sQR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2E2J=Do  
apportionment formula 分摊方程式 P$]Vb'Fz  
apportionment of estate duty 遗产税的分摊 ,*
S?L qv^  
appraisal 估价；评估 do=VPqy
 
appreciable growth 可观增长 .D4D!!  
appreciable impact 显着影响 4ItXZo  
appreciable increase 可观增长 J4lE7aFDA~  
appreciation 增值；升值 Fl*@@jQ8cV  
appreciation against other currencies 相对其他货币升值 T | 4c\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G0]q(.sOy  
appreciation tax 增值税 eX_}KH-Q  
appropriation 拨款；拨用；拨付 )\VUAD%~e7  
appropriation account 拨款帐目 4eaC18?  
Appropriation Bill 拨款法案 \=yg@K?"AJ  
appropriation-in-aid system 补助拨款办法 S8"X7\d{  
approved assets 核准资产 i,4JS,82I  
approved basket stock 认可一篮子证券 #M`ijN!Y  
approved budget 核准预算 Z[({; WtF  
approved charitable donation 认可慈善捐款 8`u#tl(  
approved charitable institution 认可慈善机构 t'9E~_!C  
approved currency 核准货币；认可货币 *[yCcqN.  
approved estimates 核准预算 3\D jV2t  
approved estimates of expenditure 核准开支预算 5 YC(gv3/  
approved overseas insurer 核准海外保险人 9sE>K)  
approved overseas trust company 核准海外信托公司 'R=o,=  
approved pooled investment fund 核准汇集投资基金 HHEFX9u  
approved provident fund scheme 认可公积金计划 `fc*/D  
approved provision 核准拨款 -h.YQC`  
approved redeemable share 核准可赎回股份 C|!E'8Rw  
approved regional stock 认可地区性证券 }#E4t3  
approved retirement scheme 认可退休金计划 {v`wQM[  
approved subordinated loan 核准附属贷款 lsio\ $  
arbitrage 套戥；套汇；套利 h{PLyWH  
arbitrageur 套戥者；套汇者 m,up37-{  
arbitrary amount 临时款项 Q?1 KxD!  
arrangement 措施；安排；协定 UNY>Q7  
arrears 欠款 gWWy!H  
arrears of pay 欠付薪酬 }qlz^s  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y_)04dmr@[  
articles of association 组织章程；组织细则；组织章程细则 |}mBW@ah  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 slQKkx \Dn  
ascertainment of profit 确定利润  K8ThZY%  
"Asia Clear" “亚洲结算系统”