[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 #l?E2 U4WL  
allotment notice 股份配售通知；配股通知 M!)~h<YL  
allotment of shares 股份分配 "vL,c]D  
allowable 可获宽免；免税的 _(%;O:i  
allowable business loss 可扣除的营业亏损 yJn<S@)VT:  
allowable expenses 可扣税的支出 ,z0~VS:g8  
allowance 免税额；津贴；备抵；准备金 r(6$. zx  
allowance for debts 债项的免税额 x^]J^L45  
allowance for depreciation by wear and tear 耗损折旧免税额 la}Xo0nq0+  
allowance for funeral expenses 殡殓费的免税额 _ ,~D]JYE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dn}'B%  
allowance for repairs and outgoings 修葺及支出方面的免税额 L }L"BY3$  
allowance to debtor 给债务人的津贴 ')#!M\1,HQ  
alteration of capital 资本更改 +Cg[!6[#  
alternate trustee 候补受托人 cy @",
z  
amalgamation 合并 [wv;CUmgc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &cHA xker  
ambit of charges 征税范围；收费范围 9T;DFUM  
amended valuation 经修订的估值 /=IBK`  
American Commodities Exchange 美国商品交易所 (R|Ftjs .  
American Express Bank Limited 美国运通银行 0n-S%e5  
American Stock Exchange 美国证券交易所 wMvAm%}+  
amortization 摊销 V3v/hV:  
amount due from banks 存放银行同业的款项 N,ysv/zq7  
amount due from banks abroad 存放海外银行同业的款项 GMW, +  
amount due from holding companies 控股公司欠款 6s(.ul  
amount due from local banks 存放本港银行同业的款项 '"M9`@Y3^  
amount due to banks 银行同业的存款 KzWqHq  
amount due to banks abroad 海外银行同业的存款 P?/Mrz   
amount due to holding companies 控股公司存款 m[8?d~  
amount due to local banks 本港银行同业的存款 9[,+4&wX7  
amount due to outport banks 外埠银行同业的存款  O3~7  
amount for note issue 发行纸币的款额 n>k1D  
amount of bond 担保契据的款额 i!u :]14>  
amount of consideration 代价款额 gPqdl6#c  
amount of contribution 供款数额 /k^!hI"4c  
amount of indebtedness 负债款额 h"ZR`?h  
amount of principal of the loan 贷款本金额 Mp,aQ0bNS  
amount of rates chargeable 应征差饷数额 =+ALh-  
amount of share capital 股本额 26B+qXEt  
amount of sums assured 承保款额 !&#
5*  
amount of variation 变动幅度 S\<nCkE^  
amount of vote 拨款数额 A(6n- zL  
amount payable 应付款额 C2(VYw  
amount receivable 应收款额 D7|qFx;]g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ffI z>Of:  
analysis 分析 ZWXA%u7V  
ancillary risk 附属风险 7v]9) W=y  
annual account 周年帐目；周年帐目报表；年度决算；年结 + C'<*  
annual accounting date 年结日期 *Eg[@5;QA  
annual allowance 每年免税额；年积金；年度津贴；年津 Q|7l!YTzVu  
annual balance 年度余额 b`& :`  
annual disposable income 每年可动用收入 W!B\VB  
annual estimates 周年预算 HIsB)W&%@  
annual fee 年费 -F`u z,wZ  
annual general meeting 周年大会 %Fp1c K  
annual growth rate 年增率；每年增长率 s~>0<3{5  
annual long-term supplement 长期个案每年补助金 x=YV*  
annual pensionable emolument 可供计算退休金的年薪 |] cFsB#G  
annual report 年报 G7SmlFn?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k@}g?X`8  
annual return 周年报表；周年申报表；每年报税表格 w{89@ XRC  
Annual Return Rules 《周年报表规则》 Y>Ju$i  
annual review of consumer prices 每年消费物价回顾 T%O2=h\} E  
annual roll-forward basis 逐年延展方式 2#)z%K6T  
annual salary 年薪 'y%*W:O  
annual statement 年度报表；年度决算表 y#v<V1b]  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;Z!x\{-L  
annuitant 年金受益人 ^^(!>n6r^  
annuity 年金 we&D
"V  
annuity contract 年金合约 )SzgMbF6  
annuity on human life 人寿年金 8fWk C<f}  
antecedent debt 先前的债项 X|4_}b>x  
ante-dated cheque 倒填日期支票 hQ\W~3S55  
anticipated expenditure 预期开支 Ye]-RN/W  
anticipated net profit 预期纯利 rcUJOI  
anticipated revenue 预期收入 h[>Puoz  
anti-inflation measure 反通货膨胀措施 ZVni'ym  
anti-inflationary stance 反通货膨胀立场 @&9,0x  
apparent deficit 表面赤字 7u<C&Z/  
apparent financial solvency 表面偿债能力 oef]  
apparent partner 表面合伙人 S1U>Q~ZPA  
application for personal assessment 个人入息课税申请书 cm17hPe`}n  
application of fund 资金应用 d7P'c!@+  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Uu0  
appointed actuary 委任精算师 ^SWV!rrg  
appointed auditor 委任核数师；委任审计师 @TvDxY1)6Z  
appointed trustee 委任的受托人 :CGh$d] +  
appointer 委任人 $0&<Jx  
apportioned pro rata 按比例分摊 jX&/ e'B  
apportionment 分配；分摊 -)9aY.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '#NDR:J"  
apportionment formula 分摊方程式 @M!nAQ8hY  
apportionment of estate duty 遗产税的分摊 o]TKL 'gW  
appraisal 估价；评估 4,.[B7irR  
appreciable growth 可观增长 w`
X0^<Fv  
appreciable impact 显着影响 Kr%w"$<  
appreciable increase 可观增长 nO `R++  
appreciation 增值；升值 1~y\MD*-j  
appreciation against other currencies 相对其他货币升值 D9%t67s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j^m x,  
appreciation tax 增值税 {y`n_  
appropriation 拨款；拨用；拨付 guk{3<d:Jy  
appropriation account 拨款帐目 Xk`'m[  
Appropriation Bill 拨款法案 a[ yyEgm2  
appropriation-in-aid system 补助拨款办法 u[6aSqwC|  
approved assets 核准资产 S!8q>d,%L  
approved basket stock 认可一篮子证券 D_M73s!U  
approved budget 核准预算 *]*0
uo  
approved charitable donation 认可慈善捐款 &Ivf!Bgm{Z  
approved charitable institution 认可慈善机构 Ma^}7D /  
approved currency 核准货币；认可货币 '.*`PN5mDq  
approved estimates 核准预算 j7yUya&
 
approved estimates of expenditure 核准开支预算 go?}M]c%7  
approved overseas insurer 核准海外保险人 .f9&.H#  
approved overseas trust company 核准海外信托公司 'Esz#@R  
approved pooled investment fund 核准汇集投资基金 ~;vt{pk  
approved provident fund scheme 认可公积金计划 yVt
8QF!  
approved provision 核准拨款 Odr<fvV,>  
approved redeemable share 核准可赎回股份 -=GmI1:=$4  
approved regional stock 认可地区性证券 .TO#\!KBv  
approved retirement scheme 认可退休金计划 *T2kxN,Ik  
approved subordinated loan 核准附属贷款 r<!/!}fE,  
arbitrage 套戥；套汇；套利 qlC4&82=Q  
arbitrageur 套戥者；套汇者 +[7 DRT:  
arbitrary amount 临时款项 G]T&{3g-.  
arrangement 措施；安排；协定 Le2rc*T  
arrears 欠款 FJ2~SKWT  
arrears of pay 欠付薪酬 Zp+orc7  
arrears of revenue 逾期未收税款；逾期未收的帐项 BHpj_LB-P  
articles of association 组织章程；组织细则；组织章程细则 & Tkl-{I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZY*_x)h+#7  
ascertainment of profit 确定利润 o!zo%#0;#)  
"Asia Clear" “亚洲结算系统”