[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 NR6#g,+7  
allotment notice 股份配售通知；配股通知 net@j#}j-  
allotment of shares 股份分配 xIW3={b3  
allowable 可获宽免；免税的 G_8RK,H.  
allowable business loss 可扣除的营业亏损 <NY^M!  
allowable expenses 可扣税的支出 !*&V-4  
allowance 免税额；津贴；备抵；准备金 ,8uqdk-D  
allowance for debts 债项的免税额 ^Z+?h&%%  
allowance for depreciation by wear and tear 耗损折旧免税额 h2A <"w  
allowance for funeral expenses 殡殓费的免税额 m9WDT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :S83vE81WK  
allowance for repairs and outgoings 修葺及支出方面的免税额 J4C.+![!Ah  
allowance to debtor 给债务人的津贴 ,-LwtePJ0  
alteration of capital 资本更改 (,\+tr8r8  
alternate trustee 候补受托人  DPxM'7  
amalgamation 合并 B]wk+8SMY.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2wg5#i  
ambit of charges 征税范围；收费范围 )EuvRLo{S7  
amended valuation 经修订的估值 P1 8hxXE3  
American Commodities Exchange 美国商品交易所 &{hL&BLr  
American Express Bank Limited 美国运通银行 Yl Q=5u^+  
American Stock Exchange 美国证券交易所 {4}yKjW%z  
amortization 摊销 Sv#XIMw{,  
amount due from banks 存放银行同业的款项 A`$%SVgFV^  
amount due from banks abroad 存放海外银行同业的款项 i>A s;*  
amount due from holding companies 控股公司欠款 0S_~\t  
amount due from local banks 存放本港银行同业的款项 rU:
`*b<  
amount due to banks 银行同业的存款 P )"m0Lu<  
amount due to banks abroad 海外银行同业的存款 2WL|wwA  
amount due to holding companies 控股公司存款 Fnv;^}\z  
amount due to local banks 本港银行同业的存款 {\"x3;3!6  
amount due to outport banks 外埠银行同业的存款 7kLz[N6Ll  
amount for note issue 发行纸币的款额 /{l$sBUL  
amount of bond 担保契据的款额 `2WFk8) F  
amount of consideration 代价款额 "Yv_B3p   
amount of contribution 供款数额 ]@c+]{  
amount of indebtedness 负债款额 ^ogt+6c  
amount of principal of the loan 贷款本金额 286;=rN]*  
amount of rates chargeable 应征差饷数额 bHYy}weZ  
amount of share capital 股本额 LgU_LcoM*  
amount of sums assured 承保款额 F#Ryu~,"  
amount of variation 变动幅度 8 +/rlHp  
amount of vote 拨款数额 bdrg(d6  
amount payable 应付款额 %D34/=(X  
amount receivable 应收款额 S(lO(gY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G@\1E+Ip  
analysis 分析 }O
5i/#.lR  
ancillary risk 附属风险 +F` S>U  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;-lXU0}&  
annual accounting date 年结日期 Wx}8T[A}  
annual allowance 每年免税额；年积金；年度津贴；年津 29"'K.r  
annual balance 年度余额 drP=A~?&:  
annual disposable income 每年可动用收入 ~9]hV7y5C  
annual estimates 周年预算 Jy:
Qlx`  
annual fee 年费 YeL#jtC  
annual general meeting 周年大会 BWa,f8  
annual growth rate 年增率；每年增长率 `Bp.RXsd*  
annual long-term supplement 长期个案每年补助金 5"@*?X K^  
annual pensionable emolument 可供计算退休金的年薪 Ad8n<zt|  
annual report 年报 =F~S?y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _\G"9,)u'  
annual return 周年报表；周年申报表；每年报税表格 ]EBxl=C}D  
Annual Return Rules 《周年报表规则》  2DtM20<>  
annual review of consumer prices 每年消费物价回顾 ->-KCd1b  
annual roll-forward basis 逐年延展方式 QzV nL U)  
annual salary 年薪 /QWvW=F2<  
annual statement 年度报表；年度决算表 0/MtYIYk  
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 gMmaK0uhS  
annuitant 年金受益人 ? 7n`A >T  
annuity 年金 61>.vT8P  
annuity contract 年金合约 _x'6]f{n  
annuity on human life 人寿年金 Tod&&T'UW  
antecedent debt 先前的债项 O)*+="Rg  
ante-dated cheque 倒填日期支票 9gDkT Ykj  
anticipated expenditure 预期开支 2B[X,rL.pX  
anticipated net profit 预期纯利 T|eu  
anticipated revenue 预期收入  :D6 ON"6  
anti-inflation measure 反通货膨胀措施 W )2p@j59A  
anti-inflationary stance 反通货膨胀立场 +>{2*\cZ5}  
apparent deficit 表面赤字 jh%Eq+#S  
apparent financial solvency 表面偿债能力 Vpz\.]  
apparent partner 表面合伙人 Oi'5ytsES  
application for personal assessment 个人入息课税申请书 y<|7z99L  
application of fund 资金应用 hHGoP0/o  
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 ^R7lom.  
appointed actuary 委任精算师 QL&ZjSN  
appointed auditor 委任核数师；委任审计师 -`kW&I0  
appointed trustee 委任的受托人 9@(PWz=`?  
appointer 委任人 x7&B$.>3  
apportioned pro rata 按比例分摊 wr/"yQA]  
apportionment 分配；分摊 |O| V-f{l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x. !V^HQSN  
apportionment formula 分摊方程式 XK3tgaH  
apportionment of estate duty 遗产税的分摊 DS(}<HK{  
appraisal 估价；评估 F3@phu${  
appreciable growth 可观增长 xQ-<WF1i  
appreciable impact 显着影响 *xxx:*6rk;  
appreciable increase 可观增长 DFB@O|JL  
appreciation 增值；升值 *=/ { HvJ  
appreciation against other currencies 相对其他货币升值 -hGk?_Nqa/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !Y0Vid  
appreciation tax 增值税 Iby\$~V  
appropriation 拨款；拨用；拨付 .\ULbN3Z  
appropriation account 拨款帐目 d9fC<Tp  
Appropriation Bill 拨款法案 I(L,8n5  
appropriation-in-aid system 补助拨款办法 nLZTK&7}  
approved assets 核准资产 z,[Hli*0  
approved basket stock 认可一篮子证券 ;;OAQ`  
approved budget 核准预算 eC
U :Q  
approved charitable donation 认可慈善捐款 KK /tu+"  
approved charitable institution 认可慈善机构 2/\r)$ 2i  
approved currency 核准货币；认可货币 dk#k bG;  
approved estimates 核准预算 s^G.]%iU  
approved estimates of expenditure 核准开支预算 =vCY?I$P  
approved overseas insurer 核准海外保险人 'j8:vq^
d  
approved overseas trust company 核准海外信托公司 ) <[XtK  
approved pooled investment fund 核准汇集投资基金 +K :
Dx!9  
approved provident fund scheme 认可公积金计划 }_M~2L?i  
approved provision 核准拨款 r;.yz I  
approved redeemable share 核准可赎回股份 h,u,^ r  
approved regional stock 认可地区性证券 <sGVR5NR  
approved retirement scheme 认可退休金计划 gZ3u=uME  
approved subordinated loan 核准附属贷款 n`B:;2X,
 
arbitrage 套戥；套汇；套利 17%,7P9pg  
arbitrageur 套戥者；套汇者 ]3],r?-tJ  
arbitrary amount 临时款项 wtQ++l%{G  
arrangement 措施；安排；协定 shy-Gu&  
arrears 欠款 v!-/&}W)1  
arrears of pay 欠付薪酬 .LnGL]/  
arrears of revenue 逾期未收税款；逾期未收的帐项 B:yGS*.tu  
articles of association 组织章程；组织细则；组织章程细则 ^+>laOzC`8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .GPT!lDc  
ascertainment of profit 确定利润 O'p9u@kc  
"Asia Clear" “亚洲结算系统”