[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 n1-p/a.  
allotment notice 股份配售通知；配股通知 dN{
At-  
allotment of shares 股份分配 ;wv[';
J  
allowable 可获宽免；免税的 ?
x% s j  
allowable business loss 可扣除的营业亏损 O=0p}{3l  
allowable expenses 可扣税的支出 bfxE}>  
allowance 免税额；津贴；备抵；准备金 Y 6a`{'  
allowance for debts 债项的免税额 x5lVb$!G  
allowance for depreciation by wear and tear 耗损折旧免税额 d<m;Q}/l&h  
allowance for funeral expenses 殡殓费的免税额 k<9,Ypa  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /vQ)$;xf#  
allowance for repairs and outgoings 修葺及支出方面的免税额 */aY$a Wv  
allowance to debtor 给债务人的津贴 a"#t'\  
alteration of capital 资本更改 3lUVDNbZ  
alternate trustee 候补受托人 PQHztS"  
amalgamation 合并 >q}3#TvP@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i).%GMv*r  
ambit of charges 征税范围；收费范围 e={O &9Z  
amended valuation 经修订的估值 S^QEctXU  
American Commodities Exchange 美国商品交易所 A
(y6]E!  
American Express Bank Limited 美国运通银行 TFSdb\g  
American Stock Exchange 美国证券交易所 Hv/C40
uM-  
amortization 摊销 {wSi?;[Gq  
amount due from banks 存放银行同业的款项 ;z:Rj}l  
amount due from banks abroad 存放海外银行同业的款项 ti5fsc  
amount due from holding companies 控股公司欠款 j=0kxvp  
amount due from local banks 存放本港银行同业的款项 TegdB|y7O  
amount due to banks 银行同业的存款 mv9D{_,pD  
amount due to banks abroad 海外银行同业的存款 }z]d]  
amount due to holding companies 控股公司存款 ^twyy9VR  
amount due to local banks 本港银行同业的存款 x;mw?B[  
amount due to outport banks 外埠银行同业的存款 yFE0a"0y  
amount for note issue 发行纸币的款额 |_53So:g  
amount of bond 担保契据的款额 T8 FW(Gw#  
amount of consideration 代价款额 % ['NPs%B  
amount of contribution 供款数额 a"(Ws]K  
amount of indebtedness 负债款额 uKx:7"KD  
amount of principal of the loan 贷款本金额 ]3,'U(!+  
amount of rates chargeable 应征差饷数额 !r/i<~'Bx  
amount of share capital 股本额 2[lP,;!  
amount of sums assured 承保款额 RXXHg  
amount of variation 变动幅度 @nH3nn  
amount of vote 拨款数额 q ;K]NP-_p  
amount payable 应付款额 pSx5ume95"  
amount receivable 应收款额 5gz^3R|`f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M"z=114  
analysis 分析 4MC]s~n  
ancillary risk 附属风险 HNZ$CaJh  
annual account 周年帐目；周年帐目报表；年度决算；年结 z%}"=  
annual accounting date 年结日期 7gX32r$%V  
annual allowance 每年免税额；年积金；年度津贴；年津 [if(B\&  
annual balance 年度余额 V9[_aP;  
annual disposable income 每年可动用收入 -@AhJY.  
annual estimates 周年预算 a^_K@  
annual fee 年费 ^gVQ6=z%  
annual general meeting 周年大会 }s2CND  
annual growth rate 年增率；每年增长率 H{cOkuy  
annual long-term supplement 长期个案每年补助金 w
1<pQ[A  
annual pensionable emolument 可供计算退休金的年薪 -Mo4`bN  
annual report 年报 Uw4iWcC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7FwtBO  
annual return 周年报表；周年申报表；每年报税表格 AQ-PHv  
Annual Return Rules 《周年报表规则》 u6C_*i{2  
annual review of consumer prices 每年消费物价回顾 lBP?7`U  
annual roll-forward basis 逐年延展方式 shw?_#?1dy  
annual salary 年薪 'DW|a  
annual statement 年度报表；年度决算表 ;adZ*'6u  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 V lZ+x)E  
annuitant 年金受益人 ]ZLF=  
annuity 年金 w5Fk#zJv  
annuity contract 年金合约 0\i\G|5  
annuity on human life 人寿年金 Z|K HF"  
antecedent debt 先前的债项 P$'PB*5d|  
ante-dated cheque 倒填日期支票 PTHxvml  
anticipated expenditure 预期开支 f@sC~A. 9\  
anticipated net profit 预期纯利 q}i#XQU  
anticipated revenue 预期收入 7sVM[lr<  
anti-inflation measure 反通货膨胀措施 u?>},M/  
anti-inflationary stance 反通货膨胀立场 } W]A`-Jv  
apparent deficit 表面赤字 $mxG-'x%K  
apparent financial solvency 表面偿债能力 hw"2'{"II  
apparent partner 表面合伙人 .BxI~d^  
application for personal assessment 个人入息课税申请书 #8jiz+1 _  
application of fund 资金应用 2IJniS=[>  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 .*NPoW4Kv  
appointed actuary 委任精算师 8 n[(\f:  
appointed auditor 委任核数师；委任审计师 |X{j^JP5  
appointed trustee 委任的受托人 U*nB= =  
appointer 委任人 k3&68 +  
apportioned pro rata 按比例分摊 jP+{2)z"W  
apportionment 分配；分摊 D*UxPm"pw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `K VSYC  
apportionment formula 分摊方程式 FqyxvL.  
apportionment of estate duty 遗产税的分摊 cRI2$|  
appraisal 估价；评估 rk=/iD  
appreciable growth 可观增长 l_k:O Z  
appreciable impact 显着影响 IV~)BW leT  
appreciable increase 可观增长 e =XP4h  
appreciation 增值；升值 *L?~  
appreciation against other currencies 相对其他货币升值 [fCnq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }^I3
6$\  
appreciation tax 增值税 i:Y5aZc/Ds  
appropriation 拨款；拨用；拨付 ~
xzr8 P  
appropriation account 拨款帐目 dr#%~I  
Appropriation Bill 拨款法案 koB'Zp/FaY  
appropriation-in-aid system 补助拨款办法 ")ys!V9  
approved assets 核准资产 R?{_Q<17  
approved basket stock 认可一篮子证券 /y1+aTiJ  
approved budget 核准预算 `C_qqf  
approved charitable donation 认可慈善捐款 U:x;4  
approved charitable institution 认可慈善机构 ~!ei]UP  
approved currency 核准货币；认可货币 1.%|Er 4  
approved estimates 核准预算 H8g6ZCU~  
approved estimates of expenditure 核准开支预算 _G)A$6weU  
approved overseas insurer 核准海外保险人 !,$K;L  
approved overseas trust company 核准海外信托公司 !4v>|tq!  
approved pooled investment fund 核准汇集投资基金 I_# 5gq  
approved provident fund scheme 认可公积金计划 Sv=e|!3f[k  
approved provision 核准拨款 _an0G?7  
approved redeemable share 核准可赎回股份 8(ZQM01;  
approved regional stock 认可地区性证券 RKrNmD*rk*  
approved retirement scheme 认可退休金计划 #6~KO7}  
approved subordinated loan 核准附属贷款 _zbIS&4  
arbitrage 套戥；套汇；套利 1q=Q/
L4P  
arbitrageur 套戥者；套汇者 {KDN|o+%  
arbitrary amount 临时款项 I[rR-4.F]  
arrangement 措施；安排；协定 \v+>qY<q  
arrears 欠款 4'3;{k$z  
arrears of pay 欠付薪酬 ;Ows8  
arrears of revenue 逾期未收税款；逾期未收的帐项 {oOUIP  
articles of association 组织章程；组织细则；组织章程细则 ;\|GU@K{hC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3AENY@*  
ascertainment of profit 确定利润  ?@in($67  
"Asia Clear" “亚洲结算系统”