[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 9fLxp$`(T  
allotment notice 股份配售通知；配股通知 $^[^]Q  
allotment of shares 股份分配 -u!{ 8S~wA  
allowable 可获宽免；免税的 ){~]-VK  
allowable business loss 可扣除的营业亏损 >x/;'Y.  
allowable expenses 可扣税的支出 Q]n a_'_  
allowance 免税额；津贴；备抵；准备金 E'_3U5U  
allowance for debts 债项的免税额 3<c_`BWu  
allowance for depreciation by wear and tear 耗损折旧免税额 zTP|H5HyK  
allowance for funeral expenses 殡殓费的免税额 gaBVD*>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~yrEB:w`_  
allowance for repairs and outgoings 修葺及支出方面的免税额 h!>K[*  
allowance to debtor 给债务人的津贴 |}hV
_  
alteration of capital 资本更改 >m66j2(H*Z  
alternate trustee 候补受托人 nIWZo ~  
amalgamation 合并 J0%e6{C1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "9>.,nzt  
ambit of charges 征税范围；收费范围 j>D[iHrH  
amended valuation 经修订的估值 Z4@%0mFll  
American Commodities Exchange 美国商品交易所 0m`{m'B4n  
American Express Bank Limited 美国运通银行 J 'qhY'te  
American Stock Exchange 美国证券交易所 1m c'=S{  
amortization 摊销 @nPXu2c?u7  
amount due from banks 存放银行同业的款项 Y/|wOm;|
 
amount due from banks abroad 存放海外银行同业的款项 $7\!  
amount due from holding companies 控股公司欠款 G]DSwtB?D  
amount due from local banks 存放本港银行同业的款项 86_`Z$ s  
amount due to banks 银行同业的存款 ^seb8o7  
amount due to banks abroad 海外银行同业的存款 M.*3qWM  
amount due to holding companies 控股公司存款 Q^p>hda  
amount due to local banks 本港银行同业的存款 `Z)]mH\X  
amount due to outport banks 外埠银行同业的存款 GxFmw:  
amount for note issue 发行纸币的款额 A9:dHOmT^U  
amount of bond 担保契据的款额
f`^\v  
amount of consideration 代价款额 ?G|*=-8  
amount of contribution 供款数额 c)5d-3"  
amount of indebtedness 负债款额 oZ CvEVUk  
amount of principal of the loan 贷款本金额 &O&;v|!9  
amount of rates chargeable 应征差饷数额 ZSs)AB_Pe/  
amount of share capital 股本额 ggQBQ/ L  
amount of sums assured 承保款额 E:!qncL:  
amount of variation 变动幅度 n#
\ t_/\  
amount of vote 拨款数额 z8n=\xL  
amount payable 应付款额 cz{5-;$9Z  
amount receivable 应收款额 .UdoB`@!v=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7B Nu.5*y  
analysis 分析 Pr>Pxsr&  
ancillary risk 附属风险 8M5a&35J"  
annual account 周年帐目；周年帐目报表；年度决算；年结 #z.QBG@  
annual accounting date 年结日期 *'BA# /
@  
annual allowance 每年免税额；年积金；年度津贴；年津 !}+rg2  
annual balance 年度余额 B#Q=Fo 6  
annual disposable income 每年可动用收入 px7<;(I  
annual estimates 周年预算 mW+QJ`3  
annual fee 年费 <0 %X:q<  
annual general meeting 周年大会 &a/F"?9jL  
annual growth rate 年增率；每年增长率  ~ [wh  
annual long-term supplement 长期个案每年补助金 =o<iBbK#|  
annual pensionable emolument 可供计算退休金的年薪 ytsPk2@WR  
annual report 年报 o5;V=8T;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2u=Nb0  
annual return 周年报表；周年申报表；每年报税表格 O] /BNacS  
Annual Return Rules 《周年报表规则》 p3f>;|uh_  
annual review of consumer prices 每年消费物价回顾 L)mb.U$`c|  
annual roll-forward basis 逐年延展方式 <}vult^  
annual salary 年薪 *!W<yNrR  
annual statement 年度报表；年度决算表 |cBeyqr  
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 Z2.S:y.  
annuitant 年金受益人 ^o|Gx  
annuity 年金 \/ 9s<  
annuity contract 年金合约 v})-:  
annuity on human life 人寿年金 Y*KHr`\C4  
antecedent debt 先前的债项 P p]Ygt'u  
ante-dated cheque 倒填日期支票 !.^%*6f  
anticipated expenditure 预期开支 VvS  ^f  
anticipated net profit 预期纯利 'TdO6 -X  
anticipated revenue 预期收入 X-mhz3Q&a  
anti-inflation measure 反通货膨胀措施 }2X"  
anti-inflationary stance 反通货膨胀立场 +hW^wqk/.  
apparent deficit 表面赤字 d9E'4Zm  
apparent financial solvency 表面偿债能力 H:x{qS4Si  
apparent partner 表面合伙人 uPvE;E_  
application for personal assessment 个人入息课税申请书 >U2[]fu  
application of fund 资金应用 9pPohR*#V  
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 8}A+{xVp8  
appointed actuary 委任精算师 4uSC>  
appointed auditor 委任核数师；委任审计师 REaU=-m-  
appointed trustee 委任的受托人 *It`<F|  
appointer 委任人 |Qa[N(  
apportioned pro rata 按比例分摊 4|EV`t}EV  
apportionment 分配；分摊 2y"|l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  q\xT  
apportionment formula 分摊方程式 <,Z6=M
`  
apportionment of estate duty 遗产税的分摊 ;t_'87h$y
 
appraisal 估价；评估 4XCy>;4u  
appreciable growth 可观增长
DNu^4#r  
appreciable impact 显着影响 :I)WSXP9h  
appreciable increase 可观增长 -wizUp  
appreciation 增值；升值 <)J83D0$E  
appreciation against other currencies 相对其他货币升值 T*'?;u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [*jvvkAp  
appreciation tax 增值税 7:cmBkXm  
appropriation 拨款；拨用；拨付 GmJ4AYEP  
appropriation account 拨款帐目 k>ERU]7[  
Appropriation Bill 拨款法案 8=!BtMd"  
appropriation-in-aid system 补助拨款办法 o2J-&   
approved assets 核准资产 YgFmJ.1  
approved basket stock 认可一篮子证券  oRbG6Vv/  
approved budget 核准预算 <Y9 L3O`[  
approved charitable donation 认可慈善捐款 UF$JVb  
approved charitable institution 认可慈善机构 <691pkX  
approved currency 核准货币；认可货币 U ql|32j  
approved estimates 核准预算 '%}k"&t$i  
approved estimates of expenditure 核准开支预算 h\@\*Xz<v  
approved overseas insurer 核准海外保险人 -#e 3aXe  
approved overseas trust company 核准海外信托公司 H f g2]N  
approved pooled investment fund 核准汇集投资基金 wk'12r6=(-  
approved provident fund scheme 认可公积金计划 F"?OLV1B&  
approved provision 核准拨款 0j--X?-  
approved redeemable share 核准可赎回股份 *nj={Ss&  
approved regional stock 认可地区性证券 "%~Jb dx  
approved retirement scheme 认可退休金计划 Kpx(x0^2  
approved subordinated loan 核准附属贷款 
A c'0  
arbitrage 套戥；套汇；套利 Z/p>>SCak  
arbitrageur 套戥者；套汇者 }\s\fNSQ/  
arbitrary amount 临时款项 cKbjW  
arrangement 措施；安排；协定 B]""%&! O  
arrears 欠款 f2abee   
arrears of pay 欠付薪酬 ."u -5r<O  
arrears of revenue 逾期未收税款；逾期未收的帐项 2^\67@9  
articles of association 组织章程；组织细则；组织章程细则 A
5A4*.C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a&?SRC'x  
ascertainment of profit 确定利润 5\?\|*WT  
"Asia Clear" “亚洲结算系统”