[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 Wt!NLlN8  
allotment notice 股份配售通知；配股通知 0ac'<;9]zP  
allotment of shares 股份分配 4[K6ZDBU  
allowable 可获宽免；免税的 ?w@KF%D
 
allowable business loss 可扣除的营业亏损 L$f:D2Ei  
allowable expenses 可扣税的支出 @]%cUjQ  
allowance 免税额；津贴；备抵；准备金 U6_GEBz~y  
allowance for debts 债项的免税额 T-lHlm  
allowance for depreciation by wear and tear 耗损折旧免税额 -O[9{`i]  
allowance for funeral expenses 殡殓费的免税额 Y!CGuLHL`[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /I q6'oo  
allowance for repairs and outgoings 修葺及支出方面的免税额 IQ9Rvnna  
allowance to debtor 给债务人的津贴 +/8KN  
alteration of capital 资本更改 7p,!<X}%  
alternate trustee 候补受托人 $
C6O<A  
amalgamation 合并 >2< Jb!f&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j}$Q`7-wB1  
ambit of charges 征税范围；收费范围 .^uYr^(|[  
amended valuation 经修订的估值 p87VJ}  
American Commodities Exchange 美国商品交易所 @{8SC~ha  
American Express Bank Limited 美国运通银行 EeS VY  
American Stock Exchange 美国证券交易所 j;i7.B"[  
amortization 摊销 .cg"M0  
amount due from banks 存放银行同业的款项 QgW4jIbx  
amount due from banks abroad 存放海外银行同业的款项 [Ma d~;  
amount due from holding companies 控股公司欠款
hj
Y)W;  
amount due from local banks 存放本港银行同业的款项 nsV;6^>  
amount due to banks 银行同业的存款 [+4--#&{  
amount due to banks abroad 海外银行同业的存款 Kj*:G!r0.:  
amount due to holding companies 控股公司存款 Twr<MXa  
amount due to local banks 本港银行同业的存款 +8q]O%B   
amount due to outport banks 外埠银行同业的存款 `n~bDG>  
amount for note issue 发行纸币的款额 '~kAsn*/  
amount of bond 担保契据的款额 iY4FOt7\  
amount of consideration 代价款额  Q ,)}t  
amount of contribution 供款数额 )I9Wa* I  
amount of indebtedness 负债款额 ;/.XAxkFL  
amount of principal of the loan 贷款本金额 +"2IQme5  
amount of rates chargeable 应征差饷数额 0%<x>O  
amount of share capital 股本额 +;wu_CQu  
amount of sums assured 承保款额 @K.[;-;g  
amount of variation 变动幅度 CZ_ (IT7  
amount of vote 拨款数额 F;_L/8Ov1  
amount payable 应付款额 L;k9}HWpP  
amount receivable 应收款额 Dz>v;%$S-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >gTrui{,  
analysis 分析 K~Hp%.  
ancillary risk 附属风险 *%xmCPJ  
annual account 周年帐目；周年帐目报表；年度决算；年结 kkE1
CHY  
annual accounting date 年结日期 YDr/Cw>J  
annual allowance 每年免税额；年积金；年度津贴；年津 Ok&u4'<  
annual balance 年度余额 o w<.Dh  
annual disposable income 每年可动用收入 ^3  '7  
annual estimates 周年预算 q!+m, !M  
annual fee 年费 H {3A6fb<  
annual general meeting 周年大会 :svRn9_8H  
annual growth rate 年增率；每年增长率 } J&[Uc  
annual long-term supplement 长期个案每年补助金 .I&]G  
annual pensionable emolument 可供计算退休金的年薪 +c^[[ K"  
annual report 年报 6Q.6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2,O;<9au<  
annual return 周年报表；周年申报表；每年报税表格 ]MXeWS(  
Annual Return Rules 《周年报表规则》 hE"a(i  
annual review of consumer prices 每年消费物价回顾 wx|eO[14  
annual roll-forward basis 逐年延展方式 {qHf%
y&[  
annual salary 年薪 F7zBm53  
annual statement 年度报表；年度决算表 G&/RJLX|w  
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 s'/ g:aJ  
annuitant 年金受益人 > %U
  
annuity 年金 C!8XFf8
e  
annuity contract 年金合约 Z@I.socA  
annuity on human life 人寿年金 {]w@s7E  
antecedent debt 先前的债项  #{8n<sE  
ante-dated cheque 倒填日期支票 Zn`vL52_  
anticipated expenditure 预期开支 7TjK;w7xS.  
anticipated net profit 预期纯利 *MFsq}\ $  
anticipated revenue 预期收入 T>ds<MaLP  
anti-inflation measure 反通货膨胀措施 |?Z;tAF!  
anti-inflationary stance 反通货膨胀立场 mw1|>*X&R  
apparent deficit 表面赤字 E|jbbCZy2  
apparent financial solvency 表面偿债能力 ;nbUbRb  
apparent partner 表面合伙人 b4$-?f?V  
application for personal assessment 个人入息课税申请书 |-c)OS3#D  
application of fund 资金应用 ^Fr82rJs  
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 OBCRZ   
appointed actuary 委任精算师 xxh(VQdg  
appointed auditor 委任核数师；委任审计师 +)4_1i4"x  
appointed trustee 委任的受托人 9_mys}+  
appointer 委任人 W:^\Oe5&a  
apportioned pro rata 按比例分摊 BEkxH.   
apportionment 分配；分摊 =sk]/64h``  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N!}r(Dd*  
apportionment formula 分摊方程式 [C]u!\(IF  
apportionment of estate duty 遗产税的分摊 d&x1uso%L  
appraisal 估价；评估 ?>V4pgGCE  
appreciable growth 可观增长 4Y[uqn[  
appreciable impact 显着影响 I-Ya#s#m  
appreciable increase 可观增长 Ub8|x]ix  
appreciation 增值；升值 g pN{1  
appreciation against other currencies 相对其他货币升值 A 3C#wJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BiQ7r=Dd.  
appreciation tax 增值税 h9,ui^#d$  
appropriation 拨款；拨用；拨付 (dxkDS-G  
appropriation account 拨款帐目 e?%Qv+)W  
Appropriation Bill 拨款法案 :6 ?&L  
appropriation-in-aid system 补助拨款办法 )/u?_)b4"  
approved assets 核准资产 *t'qn  
approved basket stock 认可一篮子证券 VQ/<MY C  
approved budget 核准预算 -o\r]24  
approved charitable donation 认可慈善捐款 xe;1D'(   
approved charitable institution 认可慈善机构 'G!w0y F  
approved currency 核准货币；认可货币 C~.7m-YW  
approved estimates 核准预算 {"dU?/d  
approved estimates of expenditure 核准开支预算 }>\+eG  
approved overseas insurer 核准海外保险人 M4rOnIJ  
approved overseas trust company 核准海外信托公司 cCd2f>EHw  
approved pooled investment fund 核准汇集投资基金 #TLqo(/  
approved provident fund scheme 认可公积金计划 U[1Ir92:  
approved provision 核准拨款 er Cl@sq
 
approved redeemable share 核准可赎回股份 Br2ZloJ@+  
approved regional stock 认可地区性证券 +j._NRXRH  
approved retirement scheme 认可退休金计划 |@]`" k  
approved subordinated loan 核准附属贷款 Z?H#=|U  
arbitrage 套戥；套汇；套利 *7'}"@@
 
arbitrageur 套戥者；套汇者 CY&Z*JI"'B  
arbitrary amount 临时款项 &}P{w  
arrangement 措施；安排；协定 7tgn"wK  
arrears 欠款 FTx &] QN?  
arrears of pay 欠付薪酬 $2=-Q/lM  
arrears of revenue 逾期未收税款；逾期未收的帐项 fdIk{o  
articles of association 组织章程；组织细则；组织章程细则 XY]|OZ7(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Tz H*?bpP  
ascertainment of profit 确定利润 UwuDs2 t  
"Asia Clear" “亚洲结算系统”