[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 sgr=w+",Q  
allotment notice 股份配售通知；配股通知 3[XQR8o  
allotment of shares 股份分配 poJg"R4  
allowable 可获宽免；免税的 vLO&Lpv  
allowable business loss 可扣除的营业亏损 !%Y~~'5 h  
allowable expenses 可扣税的支出 @wq#>bm  
allowance 免税额；津贴；备抵；准备金 ?/JBt /b  
allowance for debts 债项的免税额 =_[Z W  
allowance for depreciation by wear and tear 耗损折旧免税额 <g9"Cr`  
allowance for funeral expenses 殡殓费的免税额 b%t+,0s|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dS`Bk6Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 = zl=SLe  
allowance to debtor 给债务人的津贴 4q$H  
alteration of capital 资本更改 Uw<&Wm`'  
alternate trustee 候补受托人 GPWr>B.{:S  
amalgamation 合并 @:x"]!1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !eJCM`cp   
ambit of charges 征税范围；收费范围 YGsS4ia*4i  
amended valuation 经修订的估值 gq5qRi`q  
American Commodities Exchange 美国商品交易所 r Db>&s3  
American Express Bank Limited 美国运通银行 y)F!c29  
American Stock Exchange 美国证券交易所 * \HRw +cL  
amortization 摊销 2>\\@1  
amount due from banks 存放银行同业的款项 ,eQ[Fi!!  
amount due from banks abroad 存放海外银行同业的款项 9B)(>~q  
amount due from holding companies 控股公司欠款 eu'1H@vX(  
amount due from local banks 存放本港银行同业的款项 IwpbfZ  
amount due to banks 银行同业的存款 Vdn.)ir~P  
amount due to banks abroad 海外银行同业的存款 !CjqL~  
amount due to holding companies 控股公司存款 H0*5_OJ!i  
amount due to local banks 本港银行同业的存款 )uP[!LV[e  
amount due to outport banks 外埠银行同业的存款 !~
lW3  
amount for note issue 发行纸币的款额 /9Ilo\M
dD  
amount of bond 担保契据的款额 Vj; vo `T  
amount of consideration 代价款额 !6w{(Rc(C  
amount of contribution 供款数额 #3kXmeyrD  
amount of indebtedness 负债款额 +ySY>`1k~  
amount of principal of the loan 贷款本金额 c#b:3dXx9  
amount of rates chargeable 应征差饷数额 4%*hGh=  
amount of share capital 股本额 ;TZGC).6  
amount of sums assured 承保款额 !5x Ly6=}  
amount of variation 变动幅度 ^t'3rft  
amount of vote 拨款数额 &B!%fd.'  
amount payable 应付款额 `eRLc}aP2  
amount receivable 应收款额 H:a|x#"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oj}"H>tTp  
analysis 分析 Wn!G.(Jq  
ancillary risk 附属风险 -c
Nx1et  
annual account 周年帐目；周年帐目报表；年度决算；年结 FoPginZ]J  
annual accounting date 年结日期 %B EC] h  
annual allowance 每年免税额；年积金；年度津贴；年津 'nK~'P
Z,  
annual balance 年度余额 &WZP2Q|  
annual disposable income 每年可动用收入 {4ptu~8  
annual estimates 周年预算 r9ke,7?  
annual fee 年费 >kdM:MK  
annual general meeting 周年大会 S=gW(c2'  
annual growth rate 年增率；每年增长率 Z{{t^+XG  
annual long-term supplement 长期个案每年补助金 GH'O!}  
annual pensionable emolument 可供计算退休金的年薪 oVZ4bRl   
annual report 年报 b2h":G|s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OoP@-D"e  
annual return 周年报表；周年申报表；每年报税表格 za, 2 r^  
Annual Return Rules 《周年报表规则》 um8AdiK  
annual review of consumer prices 每年消费物价回顾 NcL =zo<  
annual roll-forward basis 逐年延展方式 8.I9}_  
annual salary 年薪 ^i<}]c_|f  
annual statement 年度报表；年度决算表 2/tb6' =  
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 _g6m=N4  
annuitant 年金受益人 i= QqB0  
annuity 年金 Xa`(;CLW?  
annuity contract 年金合约 GYgWf1$8_D  
annuity on human life 人寿年金 Ku3!*n_\  
antecedent debt 先前的债项 PW_` qP:  
ante-dated cheque 倒填日期支票 FU@uH U5fd  
anticipated expenditure 预期开支 I$N7pobh  
anticipated net profit 预期纯利 6MrKi|'X@  
anticipated revenue 预期收入 KR3-Hb4  
anti-inflation measure 反通货膨胀措施 s!h5hwBY  
anti-inflationary stance 反通货膨胀立场 o_yRn16  
apparent deficit 表面赤字 o`%I{?UCDJ  
apparent financial solvency 表面偿债能力 - s|t^  
apparent partner 表面合伙人 'yNPhI  
application for personal assessment 个人入息课税申请书  3t  
application of fund 资金应用 *1;23BiH-  
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 `F,zenk=  
appointed actuary 委任精算师 + x_wYv  
appointed auditor 委任核数师；委任审计师 X^in};&d  
appointed trustee 委任的受托人  b~!om  
appointer 委任人 ida*]+ ~  
apportioned pro rata 按比例分摊 96W4c]NT  
apportionment 分配；分摊 ~t9$IB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LrM}?9'  
apportionment formula 分摊方程式 v_-ls"l  
apportionment of estate duty 遗产税的分摊 yv ${M u  
appraisal 估价；评估 Dy
I2Ye  
appreciable growth 可观增长 *?Wtj  
appreciable impact 显着影响 d5, FM  
appreciable increase 可观增长 -]&<Sr-  
appreciation 增值；升值 %)IrXz>Zh  
appreciation against other currencies 相对其他货币升值 -IvL+}K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |p'i,.(c_W  
appreciation tax 增值税 s
M9-0A  
appropriation 拨款；拨用；拨付  3Vu8F"  
appropriation account 拨款帐目 #5
d8?n  
Appropriation Bill 拨款法案 'aPCb`^;w  
appropriation-in-aid system 补助拨款办法 -ddOh<U>  
approved assets 核准资产 >H?uuzi  
approved basket stock 认可一篮子证券 2$ VTu+  
approved budget 核准预算 W}k[slqZA  
approved charitable donation 认可慈善捐款 wrK#lh2  
approved charitable institution 认可慈善机构 pU[K%@sC  
approved currency 核准货币；认可货币 x=3I)}J(kn  
approved estimates 核准预算 g!`BXmW  
approved estimates of expenditure 核准开支预算 [Ye5Y?  
approved overseas insurer 核准海外保险人 t|".=3%G  
approved overseas trust company 核准海外信托公司 H8"tbU  
approved pooled investment fund 核准汇集投资基金 Et0&E  
approved provident fund scheme 认可公积金计划 Z W2s[p r  
approved provision 核准拨款 -t b;igv  
approved redeemable share 核准可赎回股份 t!savp  
approved regional stock 认可地区性证券 2e\Kw+(>{  
approved retirement scheme 认可退休金计划 6+#,=!hF{  
approved subordinated loan 核准附属贷款 3It8&x:  
arbitrage 套戥；套汇；套利 SW-0h4  
arbitrageur 套戥者；套汇者 jhcuK:`L  
arbitrary amount 临时款项 .ftUhg  
arrangement 措施；安排；协定 L3>4t: 8  
arrears 欠款 T=yCN#cqQ`  
arrears of pay 欠付薪酬 }JJ::*W2n  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,|QU] E @  
articles of association 组织章程；组织细则；组织章程细则 8"pA 9Mr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I,z"_[^G  
ascertainment of profit 确定利润 I9:%@g]uYw  
"Asia Clear" “亚洲结算系统”