[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 _.}1 Y,Q  
allotment notice 股份配售通知；配股通知 yZHh@W4 v  
allotment of shares 股份分配 mHj3ItXUu  
allowable 可获宽免；免税的 0;J#".(KQ  
allowable business loss 可扣除的营业亏损 :6h$1 +6  
allowable expenses 可扣税的支出 (v/mKGyg  
allowance 免税额；津贴；备抵；准备金 l(Y U9dp  
allowance for debts 债项的免税额 c>~q2_}W(  
allowance for depreciation by wear and tear 耗损折旧免税额 O\~/J/u <  
allowance for funeral expenses 殡殓费的免税额 NI<;Lm  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #saK8; tp  
allowance for repairs and outgoings 修葺及支出方面的免税额 U<|hIv-&  
allowance to debtor 给债务人的津贴 6x]x>:8  
alteration of capital 资本更改 :NCY6? [Dz  
alternate trustee 候补受托人 =P}BAJ  
amalgamation 合并 9>QGsf.3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 PQ0l<]Y  
ambit of charges 征税范围；收费范围 bY@ S[  
amended valuation 经修订的估值 QXaE2}}P  
American Commodities Exchange 美国商品交易所 II,snRD  
American Express Bank Limited 美国运通银行 4Y'Kjx  
American Stock Exchange 美国证券交易所 jWUpzf)q=T  
amortization 摊销 Gd%X> ~  
amount due from banks 存放银行同业的款项 .,vF%pQ  
amount due from banks abroad 存放海外银行同业的款项 @3a
I7U/I  
amount due from holding companies 控股公司欠款 ezz;NH  
amount due from local banks 存放本港银行同业的款项 wO-](3A-8P  
amount due to banks 银行同业的存款 \gU=B|W  
amount due to banks abroad 海外银行同业的存款 tJ qd
  
amount due to holding companies 控股公司存款 {e/6iSpT  
amount due to local banks 本港银行同业的存款 HxE`"/~.7k  
amount due to outport banks 外埠银行同业的存款 Id(wY$C&>  
amount for note issue 发行纸币的款额 !dcGBj  
amount of bond 担保契据的款额 X:/Y^Xu
 
amount of consideration 代价款额 Lh_Q@>k  
amount of contribution 供款数额 7,v}Ap]Pa  
amount of indebtedness 负债款额 g!![%*' b  
amount of principal of the loan 贷款本金额 I\y =uC  
amount of rates chargeable 应征差饷数额 Ho^rYz  
amount of share capital 股本额 ZC!GKWP2  
amount of sums assured 承保款额 !et[Rdbu  
amount of variation 变动幅度 _yH=w'8.  
amount of vote 拨款数额 >Nho`m(  
amount payable 应付款额 Cg]Iz<<bE  
amount receivable 应收款额 mI4)+8 SUu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,Oj 53w=  
analysis 分析 
"d3qUk  
ancillary risk 附属风险 jmkVolz  
annual account 周年帐目；周年帐目报表；年度决算；年结 I_aSC4  
annual accounting date 年结日期 sM  _m  
annual allowance 每年免税额；年积金；年度津贴；年津 .ou#BWav/  
annual balance 年度余额 ",Ge:\TR=  
annual disposable income 每年可动用收入 T+knd'2V6  
annual estimates 周年预算 }i\U,mH0_&  
annual fee 年费 FV]
;od&c  
annual general meeting 周年大会 J;R1OJs S  
annual growth rate 年增率；每年增长率 IPTEOA<M[  
annual long-term supplement 长期个案每年补助金 } N$soaUs  
annual pensionable emolument 可供计算退休金的年薪 B098/`r  
annual report 年报 #ouE,<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^6?)EM#  
annual return 周年报表；周年申报表；每年报税表格 lDU@Q(V#}<  
Annual Return Rules 《周年报表规则》 O\z]1`i*o  
annual review of consumer prices 每年消费物价回顾 3B^`xnV  
annual roll-forward basis 逐年延展方式 $TK<~3`  
annual salary 年薪 s.{n xk.  
annual statement 年度报表；年度决算表 H% &e[PU  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ,bU8S\8  
annuitant 年金受益人 z{uRqAG  
annuity 年金 >vny9^_  
annuity contract 年金合约 {wS)M  
annuity on human life 人寿年金 muZ6}&4  
antecedent debt 先前的债项 o 00(\ -eb  
ante-dated cheque 倒填日期支票 -V\$oVS0S  
anticipated expenditure 预期开支 %]iE(!>3oy  
anticipated net profit 预期纯利 4],*y`& g  
anticipated revenue 预期收入 2g`<*u*  
anti-inflation measure 反通货膨胀措施  ]$=\zL  
anti-inflationary stance 反通货膨胀立场 KhFw%Z0s<  
apparent deficit 表面赤字 '^#=,+ A  
apparent financial solvency 表面偿债能力 !7fL'  
apparent partner 表面合伙人 #|ILeby  
application for personal assessment 个人入息课税申请书 x<lY&KQ0  
application of fund 资金应用 G Ch]5\  
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 J =j6rD  
appointed actuary 委任精算师
+C8yzMN\  
appointed auditor 委任核数师；委任审计师 wiE'6CM  
appointed trustee 委任的受托人 %j7HIxZh  
appointer 委任人 !\(j[d#  
apportioned pro rata 按比例分摊 %+F%C=GqI  
apportionment 分配；分摊 %c`P`~sp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \YN(rD-  
apportionment formula 分摊方程式 wx]r{  
apportionment of estate duty 遗产税的分摊 R/BW$4/E  
appraisal 估价；评估 y2=`NG=  
appreciable growth 可观增长 9=FqI50{  
appreciable impact 显着影响 U1,f$McZs  
appreciable increase 可观增长 %k8H
'w\  
appreciation 增值；升值 ?mME^?x Mu  
appreciation against other currencies 相对其他货币升值 {%! >0@7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J}M_Ka  
appreciation tax 增值税 uNoP8U%*  
appropriation 拨款；拨用；拨付 <Z:Fnp
 
appropriation account 拨款帐目 =j&qat  
Appropriation Bill 拨款法案 Lo-\;%y  
appropriation-in-aid system 补助拨款办法 =|Vm69  
approved assets 核准资产 %'`L+y  
approved basket stock 认可一篮子证券 "%[aWb  
approved budget 核准预算 <^v-y)%N:A  
approved charitable donation 认可慈善捐款 }]K^b1Fs5  
approved charitable institution 认可慈善机构 g6V>_|  
approved currency 核准货币；认可货币 V#-\ 4`c  
approved estimates 核准预算 X`' @G  
approved estimates of expenditure 核准开支预算 H-ewO8@  
approved overseas insurer 核准海外保险人 1:Dm,d;  
approved overseas trust company 核准海外信托公司 23|R $s>}i  
approved pooled investment fund 核准汇集投资基金 'qt+.vd  
approved provident fund scheme 认可公积金计划 0[
QVU,]<  
approved provision 核准拨款 \'[C_+;X  
approved redeemable share 核准可赎回股份
{%PgR){qR  
approved regional stock 认可地区性证券 'v?"TZ  
approved retirement scheme 认可退休金计划 QgB%\mO=  
approved subordinated loan 核准附属贷款 23_\UTM}1  
arbitrage 套戥；套汇；套利 fk! P#  
arbitrageur 套戥者；套汇者 {CH *?|t  
arbitrary amount 临时款项 /tqQAvj  
arrangement 措施；安排；协定 ?$Tp|<tx#  
arrears 欠款 WN`|5"?$  
arrears of pay 欠付薪酬 !%,k]m'  
arrears of revenue 逾期未收税款；逾期未收的帐项 '3'*VcL(  
articles of association 组织章程；组织细则；组织章程细则 )(`HEl>-9c  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cE SSSH!m  
ascertainment of profit 确定利润 A!n)Fpk  
"Asia Clear" “亚洲结算系统”