[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 Vr@I9W;D#  
allotment notice 股份配售通知；配股通知 o
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aw  
allotment of shares 股份分配 w/BaaF.0  
allowable 可获宽免；免税的 ))- B`vi  
allowable business loss 可扣除的营业亏损 B*!{LjXV  
allowable expenses 可扣税的支出 {Z%4Pg  
allowance 免税额；津贴；备抵；准备金 LI1OocY.]  
allowance for debts 债项的免税额 HJWk%t<  
allowance for depreciation by wear and tear 耗损折旧免税额 M6
l S2  
allowance for funeral expenses 殡殓费的免税额 
C +S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
mX66}s}#  
allowance for repairs and outgoings 修葺及支出方面的免税额 @px2/x  
allowance to debtor 给债务人的津贴 +AkAMZ"Mg  
alteration of capital 资本更改 OZ##x  
alternate trustee 候补受托人 vncLB&@7  
amalgamation 合并 f|Dq#(^\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u}Kc
>/AF  
ambit of charges 征税范围；收费范围 *{[jO&
&J  
amended valuation 经修订的估值 5q4sxY9T  
American Commodities Exchange 美国商品交易所 :'p+Ql~c  
American Express Bank Limited 美国运通银行 Mtxn@m{i;"  
American Stock Exchange 美国证券交易所 zr#n^?m  
amortization 摊销 |rW,:&;  
amount due from banks 存放银行同业的款项 12r]"?@|s  
amount due from banks abroad 存放海外银行同业的款项 $p? gai{o  
amount due from holding companies 控股公司欠款 $0+n0*fp  
amount due from local banks 存放本港银行同业的款项 H{qQ8j)  
amount due to banks 银行同业的存款 BN\Y N  
amount due to banks abroad 海外银行同业的存款 PCKgdh},  
amount due to holding companies 控股公司存款 ,xmL[Yk,  
amount due to local banks 本港银行同业的存款 kD1[6cJ!=.  
amount due to outport banks 外埠银行同业的存款 <uq#smY  
amount for note issue 发行纸币的款额 Q|T9tc
->  
amount of bond 担保契据的款额 2smQD8t  
amount of consideration 代价款额 {Aq2}sRl{  
amount of contribution 供款数额 /DLgE7iU%  
amount of indebtedness 负债款额 (b!`klQ  
amount of principal of the loan 贷款本金额 vhsHyb  
amount of rates chargeable 应征差饷数额 ^q{=mf`  
amount of share capital 股本额 MYI*0o
;  
amount of sums assured 承保款额 luLt~A3H$  
amount of variation 变动幅度 2x3%*r$  
amount of vote 拨款数额 HYqDaRn  
amount payable 应付款额 Ek#?B6s  
amount receivable 应收款额 4l)Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N-C=O  
analysis 分析 FQ6jM~  
ancillary risk 附属风险 ZDffR:An  
annual account 周年帐目；周年帐目报表；年度决算；年结 DX|yL!4[  
annual accounting date 年结日期 >2kjd  
annual allowance 每年免税额；年积金；年度津贴；年津 lxSCN6  
annual balance 年度余额 H!6nIS9yxt  
annual disposable income 每年可动用收入 $/Rr|<  
annual estimates 周年预算 #ArMX3^+w7  
annual fee 年费 BBkYc:B=SA  
annual general meeting 周年大会 &v}c3wL]  
annual growth rate 年增率；每年增长率 [*i6?5}-  
annual long-term supplement 长期个案每年补助金 CEOD$nYc  
annual pensionable emolument 可供计算退休金的年薪 RxUABF8b  
annual report 年报 $<c;xDO&t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 
b`%(.&  
annual return 周年报表；周年申报表；每年报税表格 zI$24L9*  
Annual Return Rules 《周年报表规则》 8y$c\Eu(mF  
annual review of consumer prices 每年消费物价回顾 h 7x_VO  
annual roll-forward basis 逐年延展方式 LA\)B"{J  
annual salary 年薪 bi=IIVlH  
annual statement 年度报表；年度决算表 
;giW  
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 +#$(>6Zu"{  
annuitant 年金受益人 Rq,ST:  
annuity 年金 |~V`Es +j  
annuity contract 年金合约 WJXQM[  
annuity on human life 人寿年金 Qx{[#[Da  
antecedent debt 先前的债项 Lc0yLm  
ante-dated cheque 倒填日期支票 *Y!c6eA  
anticipated expenditure 预期开支 0/Q"~H?%  
anticipated net profit 预期纯利 )U$]J*LI  
anticipated revenue 预期收入 heF<UMI  
anti-inflation measure 反通货膨胀措施 3B+ F'k&#  
anti-inflationary stance 反通货膨胀立场 e1d);m$  
apparent deficit 表面赤字 BkO)hze  
apparent financial solvency 表面偿债能力 <;T$?J9  
apparent partner 表面合伙人 rEWPVT  
application for personal assessment 个人入息课税申请书 w =MZi=p  
application of fund 资金应用 VlLc[eVV  
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 0nX.%2p#Je  
appointed actuary 委任精算师  ~wX4j  
appointed auditor 委任核数师；委任审计师 $IdY(f:.:5  
appointed trustee 委任的受托人 Y$L>tFA  
appointer 委任人 BAUo`el5  
apportioned pro rata 按比例分摊 BUp,bJpO  
apportionment 分配；分摊 [
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {1jywb }  
apportionment formula 分摊方程式 x?|C-v  
apportionment of estate duty 遗产税的分摊 +ISXyGu  
appraisal 估价；评估 lMcSe8LBQa  
appreciable growth 可观增长 |ULwUi-r  
appreciable impact 显着影响 @C}Hx;f6  
appreciable increase 可观增长 #"Wh$ x%  
appreciation 增值；升值 .W9/*cZV0  
appreciation against other currencies 相对其他货币升值 $1(FN+ Mb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I,0]> kx  
appreciation tax 增值税 p| #gn<z}  
appropriation 拨款；拨用；拨付 [;]@PKW?w  
appropriation account 拨款帐目 TYs#v/)
I  
Appropriation Bill 拨款法案 (ex^=fv  
appropriation-in-aid system 补助拨款办法 7+h*&f3>  
approved assets 核准资产 OR\-%JX/5  
approved basket stock 认可一篮子证券 q|8p4X}/]  
approved budget 核准预算 o`@B*, @  
approved charitable donation 认可慈善捐款  ;7F|g  
approved charitable institution 认可慈善机构 E?& x5?  
approved currency 核准货币；认可货币 7%(|)
3"V  
approved estimates 核准预算 v7l4g&  
approved estimates of expenditure 核准开支预算 r7I,%}k  
approved overseas insurer 核准海外保险人 &M," %w!  
approved overseas trust company 核准海外信托公司 SwDUg
}M~  
approved pooled investment fund 核准汇集投资基金 >QusXD"L>  
approved provident fund scheme 认可公积金计划 kS>'6x
XH  
approved provision 核准拨款 =&-hU|ur  
approved redeemable share 核准可赎回股份 YS_9M Pi  
approved regional stock 认可地区性证券 c0H8FF3  
approved retirement scheme 认可退休金计划 R.g'&_zx  
approved subordinated loan 核准附属贷款 B) 81mcy  
arbitrage 套戥；套汇；套利 ~YuRi#CTD:  
arbitrageur 套戥者；套汇者 \E'Nk$V3  
arbitrary amount 临时款项 n.m6n*sf7  
arrangement 措施；安排；协定 VH{SE7  
arrears 欠款 3xW;qNj:!l  
arrears of pay 欠付薪酬 LRhq%7p7   
arrears of revenue 逾期未收税款；逾期未收的帐项 (VPT% l6  
articles of association 组织章程；组织细则；组织章程细则 O ).1>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6g , U+~  
ascertainment of profit 确定利润 Z {ntF  
"Asia Clear" “亚洲结算系统”