[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 "E@NZ*"u  
allotment notice 股份配售通知；配股通知 uR06&SaA>  
allotment of shares 股份分配 Zu2m%=J`  
allowable 可获宽免；免税的 fZka%[B  
allowable business loss 可扣除的营业亏损 KKeb ioW  
allowable expenses 可扣税的支出 iQ]T+}nn_  
allowance 免税额；津贴；备抵；准备金 hj^G}4  
allowance for debts 债项的免税额 }aHB$}"!  
allowance for depreciation by wear and tear 耗损折旧免税额 <GL}1W"Ay  
allowance for funeral expenses 殡殓费的免税额 &^CL]&/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c]AKeq]  
allowance for repairs and outgoings 修葺及支出方面的免税额 lKh2 LY=j  
allowance to debtor 给债务人的津贴 Z^/z  
alteration of capital 资本更改 1S*8v7  
alternate trustee 候补受托人 ?G~/{m.  
amalgamation 合并 ifJv~asp   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,_"7|z wb  
ambit of charges 征税范围；收费范围 vh1 Ma<cx  
amended valuation 经修订的估值 [OFTP#}c  
American Commodities Exchange 美国商品交易所 EuKrYY] g  
American Express Bank Limited 美国运通银行 @1pW!AdN  
American Stock Exchange 美国证券交易所 B#qL$M,|  
amortization 摊销 ^D]7pe  
amount due from banks 存放银行同业的款项 F"B<R~  
amount due from banks abroad 存放海外银行同业的款项 h3U Z|B0=  
amount due from holding companies 控股公司欠款 O+(. 29  
amount due from local banks 存放本港银行同业的款项 x[GFX8h(k6  
amount due to banks 银行同业的存款 x*,q Rew  
amount due to banks abroad 海外银行同业的存款 t7C!}'g&'  
amount due to holding companies 控股公司存款 <'>d0:>N  
amount due to local banks 本港银行同业的存款 3X-{2R/ 3  
amount due to outport banks 外埠银行同业的存款 ?YkO+?}+  
amount for note issue 发行纸币的款额 )[y!m9Vn  
amount of bond 担保契据的款额 mC{!8WC@k  
amount of consideration 代价款额 bGMeBj"R  
amount of contribution 供款数额 C,OB3y  
amount of indebtedness 负债款额 |?;"B:0  
amount of principal of the loan 贷款本金额 ?{@!!te@3v  
amount of rates chargeable 应征差饷数额 )RA v[U1  
amount of share capital 股本额 I&'S2=s  
amount of sums assured 承保款额  ?;ALF  
amount of variation 变动幅度 uJ|5Ve  
amount of vote 拨款数额 >0g`U  
amount payable 应付款额 .v #0cQX+.  
amount receivable 应收款额 #GDh/t2@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k$$S!qi#  
analysis 分析
. T6_N  
ancillary risk 附属风险 n3HCd-z  
annual account 周年帐目；周年帐目报表；年度决算；年结 (( RpT0rP\  
annual accounting date 年结日期 3%vx'1h[  
annual allowance 每年免税额；年积金；年度津贴；年津 &P,4EaC9;  
annual balance 年度余额 +s+PnZ%0V  
annual disposable income 每年可动用收入 O
VQxZ~u Q  
annual estimates 周年预算 9AVK_   
annual fee 年费 cd ek^/  
annual general meeting 周年大会 K*HVn2OV  
annual growth rate 年增率；每年增长率 n7`.<*:  
annual long-term supplement 长期个案每年补助金 Ru9pb~K  
annual pensionable emolument 可供计算退休金的年薪 a!^-~pH:  
annual report 年报 }OX>(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )<}VP&:X  
annual return 周年报表；周年申报表；每年报税表格 ' F 6au[  
Annual Return Rules 《周年报表规则》 $dVgFot  
annual review of consumer prices 每年消费物价回顾 TeGLAt  
annual roll-forward basis 逐年延展方式 4Rrw8Bw  
annual salary 年薪 WoClT
b>F  
annual statement 年度报表；年度决算表 W)$|Hm:H  
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 xyz\;
3  
annuitant 年金受益人 _Sk<S  
annuity 年金 \DcC1W  
annuity contract 年金合约 eBYaq!t k  
annuity on human life 人寿年金 ^;bGP.!p  
antecedent debt 先前的债项 dp//p)B>  
ante-dated cheque 倒填日期支票 QAO
k  
anticipated expenditure 预期开支 L!+[]tB  
anticipated net profit 预期纯利 *xZQG9`kt  
anticipated revenue 预期收入 g`~lIt[=  
anti-inflation measure 反通货膨胀措施 Be14$7r  
anti-inflationary stance 反通货膨胀立场 2\z`G  
apparent deficit 表面赤字 VvMU)  
apparent financial solvency 表面偿债能力 6M<mOhp@}n  
apparent partner 表面合伙人 .f.j >  
application for personal assessment 个人入息课税申请书 gKm~cjCB`~  
application of fund 资金应用 ,39$iHk  
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 {6=H/g=:i  
appointed actuary 委任精算师 <-oRhi4  
appointed auditor 委任核数师；委任审计师 UQji7K }  
appointed trustee 委任的受托人 66"ZH,335  
appointer 委任人 M*T# 5  
apportioned pro rata 按比例分摊 2)I'5
?I  
apportionment 分配；分摊 EbwZZSds1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _>?8eC]4a  
apportionment formula 分摊方程式 K_lCDiqG  
apportionment of estate duty 遗产税的分摊 w_z^5\u0  
appraisal 估价；评估 n4r( Vg1GS  
appreciable growth 可观增长 7"CH\*%  
appreciable impact 显着影响 P+z I9~N[  
appreciable increase 可观增长 =VX<eV  
appreciation 增值；升值 C"m0"O>  
appreciation against other currencies 相对其他货币升值 Kj<<&_B.H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [%)B%h`XGf  
appreciation tax 增值税 g!kRa.`u1  
appropriation 拨款；拨用；拨付 h>5~ (n8  
appropriation account 拨款帐目 ;u-< {2P  
Appropriation Bill 拨款法案 -I$tx a/"|  
appropriation-in-aid system 补助拨款办法 W*/s4 N  
approved assets 核准资产 KAZkVL  
approved basket stock 认可一篮子证券 5Ret,~Vs9|  
approved budget 核准预算 &<#BsFz  
approved charitable donation 认可慈善捐款 3xCA\*  
approved charitable institution 认可慈善机构 zC>(!fJq
q  
approved currency 核准货币；认可货币 t+)GB=C  
approved estimates 核准预算 WCfe!P?g  
approved estimates of expenditure 核准开支预算 ofrlTw&o  
approved overseas insurer 核准海外保险人 +KwF U  
approved overseas trust company 核准海外信托公司 PJ11LE  
approved pooled investment fund 核准汇集投资基金 RVKaqJ0e<  
approved provident fund scheme 认可公积金计划 ks`  
approved provision 核准拨款 ~PAbLSL*u  
approved redeemable share 核准可赎回股份 j BQqpFH9  
approved regional stock 认可地区性证券 y88}f&z#5  
approved retirement scheme 认可退休金计划 *ej o6>  
approved subordinated loan 核准附属贷款 buM>^A"  
arbitrage 套戥；套汇；套利 ;0X|*w1JO  
arbitrageur 套戥者；套汇者 FLnAN;  
arbitrary amount 临时款项 3L!&~'.Ro  
arrangement 措施；安排；协定 Sdu@!<?B  
arrears 欠款 fN%5D z-e  
arrears of pay 欠付薪酬 \g[f4xAV  
arrears of revenue 逾期未收税款；逾期未收的帐项 q2U"k  
articles of association 组织章程；组织细则；组织章程细则 ^5@"|m1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tIy/QN_42  
ascertainment of profit 确定利润 ZwrYss  
"Asia Clear" “亚洲结算系统”