[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 sq!$+ =1-X  
allotment notice 股份配售通知；配股通知 +P^ ;7"H  
allotment of shares 股份分配 ~ubvdQEW  
allowable 可获宽免；免税的  !BsQJ_H  
allowable business loss 可扣除的营业亏损 =0pt-FQ  
allowable expenses 可扣税的支出 Q,[G?vbj  
allowance 免税额；津贴；备抵；准备金 <{isWEW9]3  
allowance for debts 债项的免税额 1(gs({  
allowance for depreciation by wear and tear 耗损折旧免税额 hyH[`wiq  
allowance for funeral expenses 殡殓费的免税额 bZ\R0[0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 SXk.7bMV6  
allowance for repairs and outgoings 修葺及支出方面的免税额 uZC=]Ieh  
allowance to debtor 给债务人的津贴 LH5Z@*0#  
alteration of capital 资本更改 &eHRn_st5b  
alternate trustee 候补受托人 _#u\ar )  
amalgamation 合并 @|\9<S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &"^F;z/  
ambit of charges 征税范围；收费范围 hZx& j{  
amended valuation 经修订的估值 V`y^m@U!  
American Commodities Exchange 美国商品交易所 fOV_ >]u  
American Express Bank Limited 美国运通银行 /W/e%.  
American Stock Exchange 美国证券交易所 Co1d44Q  
amortization 摊销 =6u@JpOl  
amount due from banks 存放银行同业的款项 t3@+idEb  
amount due from banks abroad 存放海外银行同业的款项 YNr"]SA@;  
amount due from holding companies 控股公司欠款 cLV*5?gVO  
amount due from local banks 存放本港银行同业的款项 ij ?7MP  
amount due to banks 银行同业的存款 *%Rmdyn  
amount due to banks abroad 海外银行同业的存款 6kYluV+j  
amount due to holding companies 控股公司存款 gQ_<;'m)2  
amount due to local banks 本港银行同业的存款 4j={ 9e<  
amount due to outport banks 外埠银行同业的存款 >v] ^nJl  
amount for note issue 发行纸币的款额 8K,X3a9  
amount of bond 担保契据的款额 l=E 86"m  
amount of consideration 代价款额 iFd !ED  
amount of contribution 供款数额 GC')50T J  
amount of indebtedness 负债款额 50cVS)hG6d  
amount of principal of the loan 贷款本金额 YzESVTh  
amount of rates chargeable 应征差饷数额 QTy=VLk43  
amount of share capital 股本额 ,<v0(  
amount of sums assured 承保款额 YvJFZ_faX  
amount of variation 变动幅度 <Ht"t]u*Bn  
amount of vote 拨款数额 ,8e'<y  
amount payable 应付款额 C?\(?%B  
amount receivable 应收款额 8A#,*@V[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k+J%o%* <  
analysis 分析 `D4Wg<,9  
ancillary risk 附属风险 YnE yL2SuU  
annual account 周年帐目；周年帐目报表；年度决算；年结 csy6_q(  
annual accounting date 年结日期 "w:h  
annual allowance 每年免税额；年积金；年度津贴；年津 rtj/&>  
annual balance 年度余额 hY`<J]-'`  
annual disposable income 每年可动用收入 e9{ii2M  
annual estimates 周年预算 (!* l+}  
annual fee 年费 `?z('FV  
annual general meeting 周年大会 ,b*
?7
R  
annual growth rate 年增率；每年增长率 1SExlU  
annual long-term supplement 长期个案每年补助金 Xdn&%5rI  
annual pensionable emolument 可供计算退休金的年薪 S2$66xr#  
annual report 年报 sY;h~a0n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3"h*
L8No  
annual return 周年报表；周年申报表；每年报税表格 tm~9XFQ<  
Annual Return Rules 《周年报表规则》 287j,'vR  
annual review of consumer prices 每年消费物价回顾 2R\K!e  
annual roll-forward basis 逐年延展方式 GHsDZ(d3.  
annual salary 年薪 Nf| 0O\+%y  
annual statement 年度报表；年度决算表 74([~Qs _M  
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 L]=]/>jQ6  
annuitant 年金受益人 L1SX2F8
  
annuity 年金 =t, oj6P~  
annuity contract 年金合约 .RroO_H   
annuity on human life 人寿年金 f)Qln[/  
antecedent debt 先前的债项 !]F`qS>  
ante-dated cheque 倒填日期支票 In?rQiD9  
anticipated expenditure 预期开支 \rr"EAk]  
anticipated net profit 预期纯利 Ti? "Hr<W  
anticipated revenue 预期收入 A?MM9Y}K  
anti-inflation measure 反通货膨胀措施 P.Ntjz/B  
anti-inflationary stance 反通货膨胀立场  tj;47UtH  
apparent deficit 表面赤字 OeQ[-e  
apparent financial solvency 表面偿债能力 ntIR#fB  
apparent partner 表面合伙人 ~cm4e>o  
application for personal assessment 个人入息课税申请书 y3efie {J  
application of fund 资金应用 lV'?X%  
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 <WUg
H6"  
appointed actuary 委任精算师
W>TG?hH  
appointed auditor 委任核数师；委任审计师 5Ew( 0K[  
appointed trustee 委任的受托人 |>ztx}\  
appointer 委任人 Ce+:9}[  
apportioned pro rata 按比例分摊 \|>%/P  
apportionment 分配；分摊 XJo.^<m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 
k+"];  
apportionment formula 分摊方程式 2bCfY\k  
apportionment of estate duty 遗产税的分摊 
Q&I #  
appraisal 估价；评估 w[GEm,ZC  
appreciable growth 可观增长 aVR!~hvFs  
appreciable impact 显着影响 LVUA"'6V  
appreciable increase 可观增长 Xm,fyk>  
appreciation 增值；升值 + E{
[j  
appreciation against other currencies 相对其他货币升值 9wx]xg4l"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &J/EBmY[  
appreciation tax 增值税 Z`kVyuQ  
appropriation 拨款；拨用；拨付 _n:RA)4*  
appropriation account 拨款帐目 :Quep-:fy<  
Appropriation Bill 拨款法案 FRxR/3&  
appropriation-in-aid system 补助拨款办法 ]aIHd]B  
approved assets 核准资产 Fx!D:.)/G  
approved basket stock 认可一篮子证券 Kb]}p  
approved budget 核准预算 S:z|"u:+  
approved charitable donation 认可慈善捐款 r`-8+"P  
approved charitable institution 认可慈善机构 # j Tkz  
approved currency 核准货币；认可货币 q]1p Q)\'p  
approved estimates 核准预算 +X#6dv$  
approved estimates of expenditure 核准开支预算 @v`.^L{P  
approved overseas insurer 核准海外保险人 %oqKpD+  
approved overseas trust company 核准海外信托公司 &Sg]P  
approved pooled investment fund 核准汇集投资基金 xbi\KT`~  
approved provident fund scheme 认可公积金计划 gdCit-3  
approved provision 核准拨款 i+(>w'=m  
approved redeemable share 核准可赎回股份 sf$ hsPC^  
approved regional stock 认可地区性证券 CA|l| t^  
approved retirement scheme 认可退休金计划 ,|z@Dy  
approved subordinated loan 核准附属贷款 }8AH/  
arbitrage 套戥；套汇；套利 <',k%:t  
arbitrageur 套戥者；套汇者 bLS10^g5  
arbitrary amount 临时款项 T }{z
h  
arrangement 措施；安排；协定 +UWv}|  
arrears 欠款 k>i`G5Dh  
arrears of pay 欠付薪酬 \ s[L=^!  
arrears of revenue 逾期未收税款；逾期未收的帐项 HPu+ 4xQV  
articles of association 组织章程；组织细则；组织章程细则 :ek^M
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -uN{28;@  
ascertainment of profit 确定利润 v6G1y[Wl  
"Asia Clear" “亚洲结算系统”