[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 K8Y=S12Ti  
allotment notice 股份配售通知；配股通知 0h7r&t%YsV  
allotment of shares 股份分配 w_u\sSQ`!  
allowable 可获宽免；免税的 7EO_5/cY  
allowable business loss 可扣除的营业亏损 l_
%6  
allowable expenses 可扣税的支出 |*tp16+6  
allowance 免税额；津贴；备抵；准备金 Z0r?|G0  
allowance for debts 债项的免税额 As<bL:>dE  
allowance for depreciation by wear and tear 耗损折旧免税额 W#3Q ^Z?  
allowance for funeral expenses 殡殓费的免税额 gCY';\f!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Qv /=&_6  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZO c)  
allowance to debtor 给债务人的津贴 fPW@{~t  
alteration of capital 资本更改 %z4Nl$\  
alternate trustee 候补受托人 y9}>:pj4  
amalgamation 合并 TT3|/zwn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 85xR2<:  
ambit of charges 征税范围；收费范围 XA L1|]S  
amended valuation 经修订的估值 /FEVmH?  
American Commodities Exchange 美国商品交易所 EG |A_m85  
American Express Bank Limited 美国运通银行 mvT(.R ..s  
American Stock Exchange 美国证券交易所  l"]}Ts#  
amortization 摊销 t |A-9^t'!  
amount due from banks 存放银行同业的款项 )U{Qj5W+F  
amount due from banks abroad 存放海外银行同业的款项 ]+:^W^bs:  
amount due from holding companies 控股公司欠款 "o} +Ciul  
amount due from local banks 存放本港银行同业的款项 N7R!C)!IL  
amount due to banks 银行同业的存款 )~ h}  
amount due to banks abroad 海外银行同业的存款 -Wi` G  
amount due to holding companies 控股公司存款 xAMW-eF?d  
amount due to local banks 本港银行同业的存款 t" Z6[XG  
amount due to outport banks 外埠银行同业的存款 )gy!GK  
amount for note issue 发行纸币的款额 8X)Y^uGGZ  
amount of bond 担保契据的款额 \7'{g@C(  
amount of consideration 代价款额 03S]8l  
amount of contribution 供款数额 qR+!l(  
amount of indebtedness 负债款额 .z}~4BY  
amount of principal of the loan 贷款本金额 W#WVfr  
amount of rates chargeable 应征差饷数额 .gOL1`b*  
amount of share capital 股本额 UH/\  
amount of sums assured 承保款额 +@iA;
2&  
amount of variation 变动幅度 :@A9](gI  
amount of vote 拨款数额 ut/=R !(K  
amount payable 应付款额 qVw Io.g!  
amount receivable 应收款额 2'MZ s]??w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *>qp:;,DKP  
analysis 分析 Px`!A EFd[  
ancillary risk 附属风险 2
JcjZn  
annual account 周年帐目；周年帐目报表；年度决算；年结 [!]2djc  
annual accounting date 年结日期 GD_hhDyD  
annual allowance 每年免税额；年积金；年度津贴；年津 *CTlOy  
annual balance 年度余额 P:]^rke~&  
annual disposable income 每年可动用收入 O2dW6bt  
annual estimates 周年预算 g0ly  
annual fee 年费 7X'u6$i  
annual general meeting 周年大会 pYZ6e_j1~  
annual growth rate 年增率；每年增长率 1 \6D '/G  
annual long-term supplement 长期个案每年补助金 i5?q,_
 
annual pensionable emolument 可供计算退休金的年薪 >{J(>B
\  
annual report 年报 :I^;jdL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _#8RSr8'y  
annual return 周年报表；周年申报表；每年报税表格 +<3XJ7D  
Annual Return Rules 《周年报表规则》 56-dD5{hxR  
annual review of consumer prices 每年消费物价回顾 p/@smke  
annual roll-forward basis 逐年延展方式 !6>~?gNd  
annual salary 年薪 G.dTvLv  
annual statement 年度报表；年度决算表 6 EC*  
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 JKmIvZ)8  
annuitant 年金受益人 /F'sb[  
annuity 年金 0eu$ W  
annuity contract 年金合约 $Kncvu  
annuity on human life 人寿年金 TXvI4"&  
antecedent debt 先前的债项 Jk=I^%~  
ante-dated cheque 倒填日期支票 MC:@U~}6  
anticipated expenditure 预期开支 7f!YoW;1  
anticipated net profit 预期纯利 x%!s:
LVX  
anticipated revenue 预期收入 .Cl:eu,]  
anti-inflation measure 反通货膨胀措施 90*5 5\>{  
anti-inflationary stance 反通货膨胀立场 x$Oq0d{
T  
apparent deficit 表面赤字 % *INT  
apparent financial solvency 表面偿债能力 nWYN Np?h  
apparent partner 表面合伙人 O%KsD[W;  
application for personal assessment 个人入息课税申请书 po Vx8oO8  
application of fund 资金应用 g+>(d
nX  
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 H0`]V6+<f  
appointed actuary 委任精算师 B s#hr3h-  
appointed auditor 委任核数师；委任审计师 ah0`KxO]  
appointed trustee 委任的受托人 4\u1TYR  
appointer 委任人 *ipFwQ  
apportioned pro rata 按比例分摊 $jI3
VB  
apportionment 分配；分摊 4Vi`* !  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,UG
RrS  
apportionment formula 分摊方程式 Q1 $^v0-)  
apportionment of estate duty 遗产税的分摊 @ljA  
appraisal 估价；评估 ?+W9az]+  
appreciable growth 可观增长 "(z5{z
?S  
appreciable impact 显着影响 ^!ZC?h!rG  
appreciable increase 可观增长 LzXmb 7A  
appreciation 增值；升值 hYNY"VB  
appreciation against other currencies 相对其他货币升值 a>]uU*Xm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `e|0g"oP  
appreciation tax 增值税  s ;oQS5Y  
appropriation 拨款；拨用；拨付 ,<tX%n`v=  
appropriation account 拨款帐目 }v!$dr,j'  
Appropriation Bill 拨款法案 *|>d  
appropriation-in-aid system 补助拨款办法 ``Dq  
approved assets 核准资产 evAM J=  
approved basket stock 认可一篮子证券 p &bROuw<T  
approved budget 核准预算 9- YwkK#z  
approved charitable donation 认可慈善捐款 IsM}'.  
approved charitable institution 认可慈善机构 wq(7|!Eix  
approved currency 核准货币；认可货币 NOiN^::m  
approved estimates 核准预算 Ix!Iw[CNd  
approved estimates of expenditure 核准开支预算 (ehK?6[  
approved overseas insurer 核准海外保险人 [nc4{0aT'  
approved overseas trust company 核准海外信托公司 G{ sOR  
approved pooled investment fund 核准汇集投资基金 y7 3VFb  
approved provident fund scheme 认可公积金计划 )Sg~[WxDv  
approved provision 核准拨款 2w_WAdi
 
approved redeemable share 核准可赎回股份 bE#,=OI$  
approved regional stock 认可地区性证券 v7jq@#-   
approved retirement scheme 认可退休金计划 f]|ysf  
approved subordinated loan 核准附属贷款 mdmvT~`  
arbitrage 套戥；套汇；套利 ,dov<U[ia  
arbitrageur 套戥者；套汇者 6)-X  
arbitrary amount 临时款项 |_*O'#jx  
arrangement 措施；安排；协定 XY)&}u.  
arrears 欠款 E^lvbLh'  
arrears of pay 欠付薪酬 1+qw$T  
arrears of revenue 逾期未收税款；逾期未收的帐项 PMh^(j[  
articles of association 组织章程；组织细则；组织章程细则 q
<[_T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C8 e !H  
ascertainment of profit 确定利润 ;WM"cJo9  
"Asia Clear" “亚洲结算系统”