[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 c,#Nd@  
allotment notice 股份配售通知；配股通知 gwFW+*h  
allotment of shares 股份分配 :c(#03w*C  
allowable 可获宽免；免税的 fr&p0)85>B  
allowable business loss 可扣除的营业亏损 N:,V{Pw  
allowable expenses 可扣税的支出 8tzL .P^  
allowance 免税额；津贴；备抵；准备金 l|M|;5TW  
allowance for debts 债项的免税额 D[{"]=-  
allowance for depreciation by wear and tear 耗损折旧免税额 ZHCrKp  
allowance for funeral expenses 殡殓费的免税额 CiTWjE? |7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "+hU
t  
allowance for repairs and outgoings 修葺及支出方面的免税额 e1hf{:&/G@  
allowance to debtor 给债务人的津贴 }sp?@C,Z  
alteration of capital 资本更改 uxL3 8d]  
alternate trustee 候补受托人 ,q$2D,dz  
amalgamation 合并 qos/pm$
&i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4G RHvA.  
ambit of charges 征税范围；收费范围 k7M{+X6[  
amended valuation 经修订的估值 S(0JBGC  
American Commodities Exchange 美国商品交易所 ri4:w_/{,Y  
American Express Bank Limited 美国运通银行 SKGnx  
American Stock Exchange 美国证券交易所 U@:l~xJ  
amortization 摊销 8yM8O #S  
amount due from banks 存放银行同业的款项 S(lqj6aa}  
amount due from banks abroad 存放海外银行同业的款项 IEWl I  
amount due from holding companies 控股公司欠款 rY)m
"'puP  
amount due from local banks 存放本港银行同业的款项 kD6Iz$tr  
amount due to banks 银行同业的存款 ,<[x9 "3\  
amount due to banks abroad 海外银行同业的存款 1+Vei<H$  
amount due to holding companies 控股公司存款 v+CW([zAx#  
amount due to local banks 本港银行同业的存款 *=77|Dba  
amount due to outport banks 外埠银行同业的存款 1/SB[[g  
amount for note issue 发行纸币的款额 2hTsjJ!'  
amount of bond 担保契据的款额 wkT4R\H>  
amount of consideration 代价款额 5'_:>0}  
amount of contribution 供款数额 ;|f]e/El  
amount of indebtedness 负债款额 jn oX%3d-  
amount of principal of the loan 贷款本金额 A@reIt  
amount of rates chargeable 应征差饷数额 ,QLy}=N  
amount of share capital 股本额 jEK{47i v  
amount of sums assured 承保款额 sR| /s3;  
amount of variation 变动幅度 |@hyGu-H+  
amount of vote 拨款数额 Uh^j ;s\y  
amount payable 应付款额
,,-j5Y  
amount receivable 应收款额 f|2QI~R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N8X)/W  
analysis 分析 HN< e)E38  
ancillary risk 附属风险 ~!_UDD  
annual account 周年帐目；周年帐目报表；年度决算；年结 Az/P;C=  
annual accounting date 年结日期 T%**:@}+  
annual allowance 每年免税额；年积金；年度津贴；年津 7*4i0{]  
annual balance 年度余额 8qT^=K $  
annual disposable income 每年可动用收入 |^#Z!Hp_Y  
annual estimates 周年预算 _HkQv6fXpE  
annual fee 年费 h9rrkV9  
annual general meeting 周年大会 oOGFg3X  
annual growth rate 年增率；每年增长率 /}s#   
annual long-term supplement 长期个案每年补助金 %t$)sg]  
annual pensionable emolument 可供计算退休金的年薪 OGW0lnQ/  
annual report 年报 ,Uy~O(Ft  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %@%~<U)W  
annual return 周年报表；周年申报表；每年报税表格 lNvxt6@s  
Annual Return Rules 《周年报表规则》 E Dg; s-T=  
annual review of consumer prices 每年消费物价回顾 4hUUQ;xj  
annual roll-forward basis 逐年延展方式 E%$[*jZ  
annual salary 年薪 G ahY+$L,  
annual statement 年度报表；年度决算表 ,_:6qn{  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7s;*vd>  
annuitant 年金受益人 r1sA^2g.  
annuity 年金 &pAmFe  
annuity contract 年金合约 7QaZ|\c  
annuity on human life 人寿年金 l#]+I YD  
antecedent debt 先前的债项 <p[ RhP  
ante-dated cheque 倒填日期支票 @! jpJ}  
anticipated expenditure 预期开支 Ljk0K3Q6>  
anticipated net profit 预期纯利 TH+TcYqO  
anticipated revenue 预期收入 DMT2~mh  
anti-inflation measure 反通货膨胀措施 0:eK}tC  
anti-inflationary stance 反通货膨胀立场 YV6w}b:  
apparent deficit 表面赤字 7Ur'@wr  
apparent financial solvency 表面偿债能力 dkZ[~hEQG-  
apparent partner 表面合伙人 dz?Ey~;M  
application for personal assessment 个人入息课税申请书 KzB9 mMrO  
application of fund 资金应用 u)l[*";S  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l+?sR<e?!  
appointed actuary 委任精算师 7[8d-Sf24{  
appointed auditor 委任核数师；委任审计师 X{qa|6S,F  
appointed trustee 委任的受托人 ?)4c!3#  
appointer 委任人 ['I5(M@  
apportioned pro rata 按比例分摊 5WI0[7  
apportionment 分配；分摊 #}8gHI-9%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i.+#a2   
apportionment formula 分摊方程式 M'$?Jp#]}  
apportionment of estate duty 遗产税的分摊 jDW$}^ 6  
appraisal 估价；评估 [' l}*  
appreciable growth 可观增长 ,
m)YL> k  
appreciable impact 显着影响 q_:B=w+bC  
appreciable increase 可观增长 
m_UzmWF  
appreciation 增值；升值 5I5#LQv0  
appreciation against other currencies 相对其他货币升值 xGX U7w:X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @oFuX.  
appreciation tax 增值税 8FBXdk?A  
appropriation 拨款；拨用；拨付 }k6gO0z  
appropriation account 拨款帐目 5R O_)G<  
Appropriation Bill 拨款法案 UujKgL4  
appropriation-in-aid system 补助拨款办法 z4(Q.0x7  
approved assets 核准资产 lUHpGr|U%  
approved basket stock 认可一篮子证券 ra{HlB{  
approved budget 核准预算 =z2g}X  
approved charitable donation 认可慈善捐款 e'dZ2;X$zo  
approved charitable institution 认可慈善机构 Yd<q4VJR  
approved currency 核准货币；认可货币 -)E6{  
approved estimates 核准预算 0EUC8Ni  
approved estimates of expenditure 核准开支预算 @|9V]bk  
approved overseas insurer 核准海外保险人 )H<F([Jri  
approved overseas trust company 核准海外信托公司
g]}E1H6-  
approved pooled investment fund 核准汇集投资基金 .p\<niu7  
approved provident fund scheme 认可公积金计划 YGkk"gFIA  
approved provision 核准拨款 .T7S1C $HP  
approved redeemable share 核准可赎回股份 MT.D#jv&  
approved regional stock 认可地区性证券 aP +)  
approved retirement scheme 认可退休金计划 8MCSU' uQ  
approved subordinated loan 核准附属贷款 fngk<$lvg  
arbitrage 套戥；套汇；套利 9X87"  
arbitrageur 套戥者；套汇者 x5!lnN,#  
arbitrary amount 临时款项 YnX6U1/^  
arrangement 措施；安排；协定 c+]5[6  
arrears 欠款 k0-,qM#p;X  
arrears of pay 欠付薪酬 )cxML<j'  
arrears of revenue 逾期未收税款；逾期未收的帐项 bOdyrynh  
articles of association 组织章程；组织细则；组织章程细则 _<;westq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RQd5Q.  
ascertainment of profit 确定利润 Kv6#WN~  
"Asia Clear" “亚洲结算系统”