[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 ?xf~!D  
allotment notice 股份配售通知；配股通知 Z_!9iA:X  
allotment of shares 股份分配 =/f74s t  
allowable 可获宽免；免税的 OT"lP(,  
allowable business loss 可扣除的营业亏损 n_ OUWvs  
allowable expenses 可扣税的支出 .>a$g7Rj  
allowance 免税额；津贴；备抵；准备金 i|[S5QXCh  
allowance for debts 债项的免税额 hXBqz9
 
allowance for depreciation by wear and tear 耗损折旧免税额 gFgcxe6  
allowance for funeral expenses 殡殓费的免税额 d OzO/w&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6l=M;B7:i  
allowance for repairs and outgoings 修葺及支出方面的免税额 u'{sB5_H  
allowance to debtor 给债务人的津贴 Vc{/o=1u  
alteration of capital 资本更改 kv[OW"8t  
alternate trustee 候补受托人 wN$uX#W|  
amalgamation 合并 s')!<E+z\t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `~sf}S :  
ambit of charges 征税范围；收费范围 baA HP"  
amended valuation 经修订的估值 mT}Aje-L  
American Commodities Exchange 美国商品交易所 I(F1S,7  
American Express Bank Limited 美国运通银行 s 0 =@ &/  
American Stock Exchange 美国证券交易所 ?m`R%>X"  
amortization 摊销 Es_ SCWJ  
amount due from banks 存放银行同业的款项 >V3W>5X  
amount due from banks abroad 存放海外银行同业的款项 r(748Qc4f?  
amount due from holding companies 控股公司欠款 7ZrJ#n8?ih  
amount due from local banks 存放本港银行同业的款项 8j({=xb
g&  
amount due to banks 银行同业的存款 e=|F(iW  
amount due to banks abroad 海外银行同业的存款 ZzSJm+&'  
amount due to holding companies 控股公司存款 ]g>T9,)l  
amount due to local banks 本港银行同业的存款  W\ zL  
amount due to outport banks 外埠银行同业的存款 `V$ cz88b  
amount for note issue 发行纸币的款额 Wll CcD1  
amount of bond 担保契据的款额 a .B\=3xn  
amount of consideration 代价款额 N$L& |4r  
amount of contribution 供款数额 Bx_8@+  
amount of indebtedness 负债款额 !!\4'Q[  
amount of principal of the loan 贷款本金额 m|g$'vjk  
amount of rates chargeable 应征差饷数额 7~QwlU3n<F  
amount of share capital 股本额 rl_1),J\qG  
amount of sums assured 承保款额 .l" _K  
amount of variation 变动幅度 J:k@U42  
amount of vote 拨款数额 E}E7VQjM  
amount payable 应付款额 Q|zE@nLS  
amount receivable 应收款额 !^Qb[ev  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [7CH(o1a&  
analysis 分析 AF07KA#  
ancillary risk 附属风险 70I4-[/z[d  
annual account 周年帐目；周年帐目报表；年度决算；年结 4 g/<).1<b  
annual accounting date 年结日期 =iPd@f"$  
annual allowance 每年免税额；年积金；年度津贴；年津 INeWi=1  
annual balance 年度余额 f^>lObvd  
annual disposable income 每年可动用收入 'ocwXyP,  
annual estimates 周年预算 F\YcSDM  
annual fee 年费 ;FIMCJS  
annual general meeting 周年大会 vs)HbQ  
annual growth rate 年增率；每年增长率  g@N=N  
annual long-term supplement 长期个案每年补助金 +$an*k9  
annual pensionable emolument 可供计算退休金的年薪 `"1{ Sx.  
annual report 年报 P,+0   
Annual Report on the Consumer Price Index 《消费物价指数年报》 U(=f5|-  
annual return 周年报表；周年申报表；每年报税表格 #z1ch,*3;  
Annual Return Rules 《周年报表规则》 cfQh  
annual review of consumer prices 每年消费物价回顾 9X*eE  
annual roll-forward basis 逐年延展方式 1f bFNxo8M  
annual salary 年薪 )x5$io   
annual statement 年度报表；年度决算表 D[FfJcV'$  
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 cnjj) c  
annuitant 年金受益人 {{#a%O  
annuity 年金 9 x 6ca  
annuity contract 年金合约 !ktA"Jx  
annuity on human life 人寿年金 %`<`z yf  
antecedent debt 先前的债项 E|6Z]6[  
ante-dated cheque 倒填日期支票 [{fF)D<tC  
anticipated expenditure 预期开支 ^FyvaO  
anticipated net profit 预期纯利 8u~\]1(  
anticipated revenue 预期收入 _tR.RAaa"  
anti-inflation measure 反通货膨胀措施 eUUD|U*b   
anti-inflationary stance 反通货膨胀立场 vVv
t ]h  
apparent deficit 表面赤字 PSrt/y!  
apparent financial solvency 表面偿债能力 ;zxlwdfcr'  
apparent partner 表面合伙人 3K;b~xg`nw  
application for personal assessment 个人入息课税申请书 iTtAj~dfZ  
application of fund 资金应用 v"?PhO/{=  
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 D;#Yn M3  
appointed actuary 委任精算师 n3@g{4~  
appointed auditor 委任核数师；委任审计师 -EX3' [*'  
appointed trustee 委任的受托人 WRU@i;l  
appointer 委任人 ,:Ix s^-  
apportioned pro rata 按比例分摊 lCs8`bYU  
apportionment 分配；分摊 h-v&I>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ot:\h  
apportionment formula 分摊方程式 :Y)kKq d  
apportionment of estate duty 遗产税的分摊 wx?{ |  
appraisal 估价；评估 9@&Z`b_  
appreciable growth 可观增长 N #6A>  
appreciable impact 显着影响 :J)lC =  
appreciable increase 可观增长 
S.)8&  
appreciation 增值；升值 H ]N/Y{  
appreciation against other currencies 相对其他货币升值 z$im4'\c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )9sr,3w  
appreciation tax 增值税 \gW\Sa ^  
appropriation 拨款；拨用；拨付 x /Ky: Ky  
appropriation account 拨款帐目 do?n /<@o  
Appropriation Bill 拨款法案 <raqp Oo&  
appropriation-in-aid system 补助拨款办法 aPP<W|Cmo2  
approved assets 核准资产 ~uD;_Y=u)r  
approved basket stock 认可一篮子证券 R`3>0LrC8  
approved budget 核准预算 b-=[(]_$h  
approved charitable donation 认可慈善捐款 f"=4,  
approved charitable institution 认可慈善机构
&oEq&  
approved currency 核准货币；认可货币 K]]rOF  
approved estimates 核准预算 Q24:G  
approved estimates of expenditure 核准开支预算 |&pz,"(  
approved overseas insurer 核准海外保险人 6+d"3-R.  
approved overseas trust company 核准海外信托公司 $T%<'=u|E  
approved pooled investment fund 核准汇集投资基金 .j4ziRa-  
approved provident fund scheme 认可公积金计划 _"t.1+-K  
approved provision 核准拨款 d4eCBqx  
approved redeemable share 核准可赎回股份 eR 2T<7G  
approved regional stock 认可地区性证券 +(k)1kC Mn  
approved retirement scheme 认可退休金计划 <{).x6  
approved subordinated loan 核准附属贷款 gB{R6 \<O  
arbitrage 套戥；套汇；套利 m_U6"\n 5  
arbitrageur 套戥者；套汇者 EqDYQ 7  
arbitrary amount 临时款项 u~T$F/]k>  
arrangement 措施；安排；协定 L$kAe1 V^m  
arrears 欠款 v{*X@)$  
arrears of pay 欠付薪酬 jN[6JY1  
arrears of revenue 逾期未收税款；逾期未收的帐项 c\
rbLr}l)  
articles of association 组织章程；组织细则；组织章程细则 x$b[m20  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .A[.?7g  
ascertainment of profit 确定利润 K#
+]  
"Asia Clear" “亚洲结算系统”