[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 B-d(@7,1  
allotment notice 股份配售通知；配股通知 :SV>+EDY   
allotment of shares 股份分配 g=T/_  
allowable 可获宽免；免税的 2 3KyCV5  
allowable business loss 可扣除的营业亏损 V3mAvmx  
allowable expenses 可扣税的支出 C!C|\$)-  
allowance 免税额；津贴；备抵；准备金 1qi@uYDug  
allowance for debts 债项的免税额 p h[\)  
allowance for depreciation by wear and tear 耗损折旧免税额 1|8<H~&  
allowance for funeral expenses 殡殓费的免税额 K)Zlc0e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 
gw _$  
allowance for repairs and outgoings 修葺及支出方面的免税额 !jqWwi  
allowance to debtor 给债务人的津贴 V\K<$?oUb  
alteration of capital 资本更改 0Aa`p3.)  
alternate trustee 候补受托人  ,Yhw
pkL  
amalgamation 合并 Iak0 [6Ey  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gK|R =J  
ambit of charges 征税范围；收费范围 @d"wAZzD?  
amended valuation 经修订的估值 V,EF'-F  
American Commodities Exchange 美国商品交易所 ^Y{D^\},  
American Express Bank Limited 美国运通银行 #0;HOeIiH  
American Stock Exchange 美国证券交易所 Y\2|x*KwvF  
amortization 摊销 V^Rkt%JY  
amount due from banks 存放银行同业的款项 yg]2erR  
amount due from banks abroad 存放海外银行同业的款项 2AVc? 9@  
amount due from holding companies 控股公司欠款 U/;]zdP.K  
amount due from local banks 存放本港银行同业的款项 amQz^
^  
amount due to banks 银行同业的存款 _y .]3JNm  
amount due to banks abroad 海外银行同业的存款 4e9q`~sO  
amount due to holding companies 控股公司存款 %]p6Kn/>  
amount due to local banks 本港银行同业的存款 buk=p-oi  
amount due to outport banks 外埠银行同业的存款 8&V_$+U  
amount for note issue 发行纸币的款额 H(Ms^8Vs~:  
amount of bond 担保契据的款额 +\#Fd  
amount of consideration 代价款额 TOLl@p]lU  
amount of contribution 供款数额 d77r9  
amount of indebtedness 负债款额 6k?`:QK/sl  
amount of principal of the loan 贷款本金额 j[6Raf/(n  
amount of rates chargeable 应征差饷数额 dRvin[R8  
amount of share capital 股本额 .I$}KE)  
amount of sums assured 承保款额 5(&xNT-n8  
amount of variation 变动幅度 )R{UXk3q}  
amount of vote 拨款数额 6ri\>QrF  
amount payable 应付款额 y|_Eu:  
amount receivable 应收款额 Hoz56y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GbU@BN+_  
analysis 分析 5+X_4lEJK(  
ancillary risk 附属风险 59Sw+iZj  
annual account 周年帐目；周年帐目报表；年度决算；年结 cjUL
X+h  
annual accounting date 年结日期 #G3N(wV3  
annual allowance 每年免税额；年积金；年度津贴；年津 > 8]j   
annual balance 年度余额 Y@F  
annual disposable income 每年可动用收入 jJwkuh8R  
annual estimates 周年预算 }1+%_|Y-E  
annual fee 年费 kpob b  
annual general meeting 周年大会 &S74mV  
annual growth rate 年增率；每年增长率 8(X0 :  
annual long-term supplement 长期个案每年补助金 >{Rb 3Z]  
annual pensionable emolument 可供计算退休金的年薪 +
yt6(7V*  
annual report 年报 j nwQV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +~2rW8  
annual return 周年报表；周年申报表；每年报税表格 -pTI?  
Annual Return Rules 《周年报表规则》 1K|@h&@  
annual review of consumer prices 每年消费物价回顾 POU}/e!Ua  
annual roll-forward basis 逐年延展方式 ~tm0QrJn/  
annual salary 年薪 9
-jO,l  
annual statement 年度报表；年度决算表 'b:Ne,<  
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 \+qOO65/+  
annuitant 年金受益人 A~-#@Z  
annuity 年金 "EftN5?/  
annuity contract 年金合约 s ?l%L!  
annuity on human life 人寿年金 qJ[@:&:  
antecedent debt 先前的债项  [EHrIn  
ante-dated cheque 倒填日期支票 9(VRq^Z1  
anticipated expenditure 预期开支 't>r sp+#  
anticipated net profit 预期纯利 :X .,  
anticipated revenue 预期收入 &A50'8B2A  
anti-inflation measure 反通货膨胀措施 <6N_at3  
anti-inflationary stance 反通货膨胀立场 !}&"W,,0  
apparent deficit 表面赤字 V"d=.Hb>  
apparent financial solvency 表面偿债能力 wFlV=!>,  
apparent partner 表面合伙人 tGqCt9;<  
application for personal assessment 个人入息课税申请书 5)lW  
application of fund 资金应用 {sS_|sX  
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 , &' Y  
appointed actuary 委任精算师 4u:0n>nJ1  
appointed auditor 委任核数师；委任审计师 `n-vjjG%#  
appointed trustee 委任的受托人 +?N}Y{Y&  
appointer 委任人 ]O!s'lC  
apportioned pro rata 按比例分摊 S6 }
QFx  
apportionment 分配；分摊 + Oobb-v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "xwM+AC  
apportionment formula 分摊方程式 P%o44|[][  
apportionment of estate duty 遗产税的分摊 -2NwF4VL  
appraisal 估价；评估 LR$z0rDEM  
appreciable growth 可观增长 6 nGY^  
appreciable impact 显着影响 g_D-(J`IK,  
appreciable increase 可观增长 r*cjOrvI  
appreciation 增值；升值 \K`jCsT  
appreciation against other currencies 相对其他货币升值 r#~K[qb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PvOC5b  
appreciation tax 增值税 jEU'.RBN%  
appropriation 拨款；拨用；拨付 I($,9|9F  
appropriation account 拨款帐目 <NQyP{p  
Appropriation Bill 拨款法案 }V^e7d  
appropriation-in-aid system 补助拨款办法 lIDl1Z@Z  
approved assets 核准资产 ~ v1W  
approved basket stock 认可一篮子证券 VJ1* |r,  
approved budget 核准预算 )W9_qmYd"  
approved charitable donation 认可慈善捐款 Tt6{WDscZ  
approved charitable institution 认可慈善机构 o`U|`4,  
approved currency 核准货币；认可货币 k46gY7y,9  
approved estimates 核准预算 q,,j',8kq/  
approved estimates of expenditure 核准开支预算 T]2U fi.  
approved overseas insurer 核准海外保险人 @6%gIsj<H  
approved overseas trust company 核准海外信托公司 <:cpz* G4  
approved pooled investment fund 核准汇集投资基金 ;nf&c;D  
approved provident fund scheme 认可公积金计划 ze"~Ird  
approved provision 核准拨款 mmN|F
$;r  
approved redeemable share 核准可赎回股份 G `Izf1B`I  
approved regional stock 认可地区性证券 :J%'=_I&H  
approved retirement scheme 认可退休金计划 U?6yk e  
approved subordinated loan 核准附属贷款 |e"/Mf[  
arbitrage 套戥；套汇；套利 1jOKcm'#  
arbitrageur 套戥者；套汇者 v!!;js^  
arbitrary amount 临时款项 T 'i~_R6  
arrangement 措施；安排；协定 )H+h;U  
arrears 欠款 %AgA -pBp  
arrears of pay 欠付薪酬 6~:+:;  
arrears of revenue 逾期未收税款；逾期未收的帐项 /Su)|[/'  
articles of association 组织章程；组织细则；组织章程细则 ^n71'MW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BQU/QoDY  
ascertainment of profit 确定利润 j1Fw U  
"Asia Clear" “亚洲结算系统”