[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 '-3K`[  
allotment notice 股份配售通知；配股通知 bgkBgugZhX  
allotment of shares 股份分配 ~g;)8X;;+  
allowable 可获宽免；免税的 #c~-8=  
allowable business loss 可扣除的营业亏损  \+:`nz3m  
allowable expenses 可扣税的支出 o'8%5M@  
allowance 免税额；津贴；备抵；准备金 7G0;_f{  
allowance for debts 债项的免税额 t. DnF[  
allowance for depreciation by wear and tear 耗损折旧免税额 -z% ->OUu  
allowance for funeral expenses 殡殓费的免税额 i`?yi-R&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N0N%~3  
allowance for repairs and outgoings 修葺及支出方面的免税额 qx*N-,M%k(  
allowance to debtor 给债务人的津贴 [Mj5o<k;I  
alteration of capital 资本更改 p(9[*0.};  
alternate trustee 候补受托人 +RnWeBXAT
 
amalgamation 合并 W
C b5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )19#g1rn5  
ambit of charges 征税范围；收费范围 U8@P/Z9  
amended valuation 经修订的估值 {aUv>T"c  
American Commodities Exchange 美国商品交易所 -#R63f&  
American Express Bank Limited 美国运通银行 yw1Xxwc  
American Stock Exchange 美国证券交易所 }vg|05L  
amortization 摊销 dux_v "Xl  
amount due from banks 存放银行同业的款项 6o*'Q8h  
amount due from banks abroad 存放海外银行同业的款项 ,uO_C( G/i  
amount due from holding companies 控股公司欠款 RJ{J~-q{  
amount due from local banks 存放本港银行同业的款项 Mky^X,r  
amount due to banks 银行同业的存款 d@zxgn7o  
amount due to banks abroad 海外银行同业的存款 Q5_,`r`  
amount due to holding companies 控股公司存款 0wAB;|~*62  
amount due to local banks 本港银行同业的存款 u`Kc\B Sn  
amount due to outport banks 外埠银行同业的存款 w4zp%`?D'  
amount for note issue 发行纸币的款额 Cu<' b'%;  
amount of bond 担保契据的款额 nP|ah~ q  
amount of consideration 代价款额 1[-`*Ph  
amount of contribution 供款数额 ?v'CuWS  
amount of indebtedness 负债款额 2X(2O':Uc  
amount of principal of the loan 贷款本金额 2EO9IxIf  
amount of rates chargeable 应征差饷数额 zvfdfQ-i  
amount of share capital 股本额 g4;|uK;  
amount of sums assured 承保款额 /UaQ2h\  
amount of variation 变动幅度 @gQ?cU7  
amount of vote 拨款数额 %=V"
}P[  
amount payable 应付款额 K<WowU  
amount receivable 应收款额 Cv p#=x0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yq:/dpA_  
analysis 分析 1&Ma`M('  
ancillary risk 附属风险 8cRc5X  
annual account 周年帐目；周年帐目报表；年度决算；年结 :`0,f?cE  
annual accounting date 年结日期 `M-  
annual allowance 每年免税额；年积金；年度津贴；年津 X7gB.=\X  
annual balance 年度余额 gV*4{d`  
annual disposable income 每年可动用收入 OC\cN%qlw  
annual estimates 周年预算 $"#M:V@  
annual fee 年费 XjYMp3  
annual general meeting 周年大会 "cbJ{ G1pk  
annual growth rate 年增率；每年增长率 D%=&euB  
annual long-term supplement 长期个案每年补助金 F)19cKx7  
annual pensionable emolument 可供计算退休金的年薪 Zjs
,R{  
annual report 年报 :R3&R CTZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^E%NYq_2l<  
annual return 周年报表；周年申报表；每年报税表格 F>E_d<m  
Annual Return Rules 《周年报表规则》 |C,]-mJG  
annual review of consumer prices 每年消费物价回顾 +?5 Vuc%  
annual roll-forward basis 逐年延展方式 E;"VI2F  
annual salary 年薪 Oo ^AE  
annual statement 年度报表；年度决算表 C[+?gQJ[9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 v
i[~Qt  
annuitant 年金受益人 j-qg{oIJ  
annuity 年金 ]eTp?q%0  
annuity contract 年金合约 A}3E)Qo=G  
annuity on human life 人寿年金 Upm#:i|"  
antecedent debt 先前的债项 `[ZA#8Ma  
ante-dated cheque 倒填日期支票 rERtOgi  
anticipated expenditure 预期开支 OSom-?|w  
anticipated net profit 预期纯利 Oe^9pH,1t  
anticipated revenue 预期收入 +.$:ZzH#  
anti-inflation measure 反通货膨胀措施 r8A'8g4cM  
anti-inflationary stance 反通货膨胀立场 +RK/u  
apparent deficit 表面赤字 Eh"Y<]$  
apparent financial solvency 表面偿债能力 0
eOdE+  
apparent partner 表面合伙人 DvA#zX[  
application for personal assessment 个人入息课税申请书 j}8^gz]  
application of fund 资金应用 'OMl9}M  
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 h}S2b@e|  
appointed actuary 委任精算师 j",*&sy  
appointed auditor 委任核数师；委任审计师 9mpQusM  
appointed trustee 委任的受托人 h[C XH"  
appointer 委任人 DG3Mcf@5  
apportioned pro rata 按比例分摊 [ .3Gb}B  
apportionment 分配；分摊 h^J :k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +^$;oG  
apportionment formula 分摊方程式 aQso<oK  
apportionment of estate duty 遗产税的分摊 !'>#!S~h3  
appraisal 估价；评估 j\.e6&5%SS  
appreciable growth 可观增长 viVn  
appreciable impact 显着影响 XU}" h&>  
appreciable increase 可观增长 U/7jK40  
appreciation 增值；升值 9s*UJIL  
appreciation against other currencies 相对其他货币升值 f1d<xGx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /4+*!X  
appreciation tax 增值税 YT@H^=  
appropriation 拨款；拨用；拨付 0BOL0<Wq  
appropriation account 拨款帐目 `EiL ~*  
Appropriation Bill 拨款法案 W5&KmA  
appropriation-in-aid system 补助拨款办法 \o w(4O#  
approved assets 核准资产 LC0-O1  
approved basket stock 认可一篮子证券 @*$"6!3s5  
approved budget 核准预算 &(20*Vn,O  
approved charitable donation 认可慈善捐款 uHT m  
approved charitable institution 认可慈善机构 J!'IkC$>  
approved currency 核准货币；认可货币 8#Y_]Z?)  
approved estimates 核准预算 X,K`]hb*0_  
approved estimates of expenditure 核准开支预算 TQ5kT?/{  
approved overseas insurer 核准海外保险人 \i)@"}  
approved overseas trust company 核准海外信托公司 W7IAW7w8U  
approved pooled investment fund 核准汇集投资基金 vE~<R  
approved provident fund scheme 认可公积金计划 dBW4%Zh  
approved provision 核准拨款 *#'&a(hB!  
approved redeemable share 核准可赎回股份 tTJ$tx  
approved regional stock 认可地区性证券 ?Y9VviC  
approved retirement scheme 认可退休金计划
Fk?KR  
approved subordinated loan 核准附属贷款 b+71`aD0  
arbitrage 套戥；套汇；套利 BU^E68?G  
arbitrageur 套戥者；套汇者 y<y9'tx  
arbitrary amount 临时款项 Bt
c[  
arrangement 措施；安排；协定 g;y*F;0@  
arrears 欠款 QX9['B<  
arrears of pay 欠付薪酬 ZXWm?9uw  
arrears of revenue 逾期未收税款；逾期未收的帐项 j!a&l  
articles of association 组织章程；组织细则；组织章程细则 V_)4 65g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /IC]}0kkp  
ascertainment of profit 确定利润 f:9qId ;/M  
"Asia Clear" “亚洲结算系统”