[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 M059"X="  
allotment notice 股份配售通知；配股通知 .TRp7 4  
allotment of shares 股份分配 iJ`v3PP  
allowable 可获宽免；免税的 =G/`r!r*0I  
allowable business loss 可扣除的营业亏损 /u'
M7R  
allowable expenses 可扣税的支出 ~c GH+M@  
allowance 免税额；津贴；备抵；准备金 *3Ci4\E w  
allowance for debts 债项的免税额 X9uYqvP\(  
allowance for depreciation by wear and tear 耗损折旧免税额 -+|{#cz  
allowance for funeral expenses 殡殓费的免税额 ?[Qxq34  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 EtvYIfemr  
allowance for repairs and outgoings 修葺及支出方面的免税额 G?{uR6s>#  
allowance to debtor 给债务人的津贴 lLeN`{?  
alteration of capital 资本更改 7;:Uv=  
alternate trustee 候补受托人 KA0_uty/T  
amalgamation 合并 L/J)OJe\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W\yaovAt  
ambit of charges 征税范围；收费范围 {W#VUB  
amended valuation 经修订的估值 ulnlRx  
American Commodities Exchange 美国商品交易所 Wp$'#HhB  
American Express Bank Limited 美国运通银行 ZzO.s$  
American Stock Exchange 美国证券交易所 k<NEauQ  
amortization 摊销 `zRm
"G  
amount due from banks 存放银行同业的款项 GCA?sFwo>  
amount due from banks abroad 存放海外银行同业的款项 {[.<BU-  
amount due from holding companies 控股公司欠款 < G:G/  
amount due from local banks 存放本港银行同业的款项 7 S2QTRvH  
amount due to banks 银行同业的存款 Z\M8DZW8Y  
amount due to banks abroad 海外银行同业的存款 m:XMF)tW  
amount due to holding companies 控股公司存款 |b: 91l  
amount due to local banks 本港银行同业的存款 _"%-=^_  
amount due to outport banks 外埠银行同业的存款 41`&/9:"_M  
amount for note issue 发行纸币的款额 )y}W=Q>T  
amount of bond 担保契据的款额 2r&T.  
amount of consideration 代价款额 ZiOL7#QWX  
amount of contribution 供款数额 zc#aQ.  
amount of indebtedness 负债款额 Vnq&lz%QqC  
amount of principal of the loan 贷款本金额 | \~!oN  
amount of rates chargeable 应征差饷数额 %CiZ>`5n#  
amount of share capital 股本额 RBzBR)@5  
amount of sums assured 承保款额 | sio:QP  
amount of variation 变动幅度 OmX(3>:9  
amount of vote 拨款数额 Od :,r  
amount payable 应付款额 eE- @dU?  
amount receivable 应收款额 (>\w8]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <U() *0  
analysis 分析 9nPc>O$  
ancillary risk 附属风险 2oFHP_HVfu  
annual account 周年帐目；周年帐目报表；年度决算；年结 Os-sYaW  
annual accounting date 年结日期 ]1 OZY@  
annual allowance 每年免税额；年积金；年度津贴；年津 r/vRaOg>X  
annual balance 年度余额 $R[ggH&  
annual disposable income 每年可动用收入 tZ]/?+1G  
annual estimates 周年预算 S @'fmjA'  
annual fee 年费 "R/Xv+;  
annual general meeting 周年大会 KDX34Fr1  
annual growth rate 年增率；每年增长率 ?R}a,k  
annual long-term supplement 长期个案每年补助金 \L: ;~L/  
annual pensionable emolument 可供计算退休金的年薪 Sc zYL?w^  
annual report 年报 jQiKof>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pkL& j<{  
annual return 周年报表；周年申报表；每年报税表格 u/BCl! `  
Annual Return Rules 《周年报表规则》 ^l4=/=RR  
annual review of consumer prices 每年消费物价回顾 *g<D p2`  
annual roll-forward basis 逐年延展方式 KGsH3{r  
annual salary 年薪 t:G67^<3  
annual statement 年度报表；年度决算表 $*`=sV!r  
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 O+o1R24JI  
annuitant 年金受益人 v}$KlT  
annuity 年金 f|f9[h'  
annuity contract 年金合约 / b_C9'S  
annuity on human life 人寿年金 1 f;k)x  
antecedent debt 先前的债项 M8BN'%S  
ante-dated cheque 倒填日期支票 g= ql 3N  
anticipated expenditure 预期开支 $i+ 1a0%n  
anticipated net profit 预期纯利 =hO0@w  
anticipated revenue 预期收入 zMkjdjb  
anti-inflation measure 反通货膨胀措施 [BpIzhy&}  
anti-inflationary stance 反通货膨胀立场 .'
y]Ea  
apparent deficit 表面赤字 ;9r`P_r  
apparent financial solvency 表面偿债能力 .}>D Epc:n  
apparent partner 表面合伙人 M@V.?;F},  
application for personal assessment 个人入息课税申请书 C[ ehw  
application of fund 资金应用 L"akV,w4p  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =~i~SG/f  
appointed actuary 委任精算师 +d0&(b  
appointed auditor 委任核数师；委任审计师 MW^,l=kqW)  
appointed trustee 委任的受托人 ]iyJ>fC  
appointer 委任人 e.<$G'  
apportioned pro rata 按比例分摊 cbo ue LEt  
apportionment 分配；分摊 ix<sorR H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vPn(~d_  
apportionment formula 分摊方程式 5m`@ 4%)zp  
apportionment of estate duty 遗产税的分摊 X/_e#H0  
appraisal 估价；评估 yE(>R(^  
appreciable growth 可观增长 F8J;L]
(Dq  
appreciable impact 显着影响 &!uNN|W  
appreciable increase 可观增长 YI=03}I  
appreciation 增值；升值  Sxrbhnx  
appreciation against other currencies 相对其他货币升值 J2BW>T!tuw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,iXE3TN;W  
appreciation tax 增值税 J?WT  
appropriation 拨款；拨用；拨付 d?RKobk  
appropriation account 拨款帐目 w a!g/\  
Appropriation Bill 拨款法案 uM\(#jZ  
appropriation-in-aid system 补助拨款办法 7T]}<aK<c[  
approved assets 核准资产 dcMWCK  
approved basket stock 认可一篮子证券 $q]:m+Fm
 
approved budget 核准预算 30(O]@f~  
approved charitable donation 认可慈善捐款 7(m4,l+(  
approved charitable institution 认可慈善机构 ,!BiB*  
approved currency 核准货币；认可货币 E-NuCP%|c  
approved estimates 核准预算 4}FuoQL  
approved estimates of expenditure 核准开支预算 /;t42 g9w  
approved overseas insurer 核准海外保险人 AR i_m  
approved overseas trust company 核准海外信托公司 }xx[=t=nUf  
approved pooled investment fund 核准汇集投资基金 uP\?y(="  
approved provident fund scheme 认可公积金计划 :"9 :J  
approved provision 核准拨款 $= '_$wG 8  
approved redeemable share 核准可赎回股份 /lKgaq.  
approved regional stock 认可地区性证券  o*2TH2  
approved retirement scheme 认可退休金计划 aHosu=NK  
approved subordinated loan 核准附属贷款 }[P1Va[!  
arbitrage 套戥；套汇；套利 fZ2>%IxG}  
arbitrageur 套戥者；套汇者 yIBT*,4  
arbitrary amount 临时款项 2f8fA'|O  
arrangement 措施；安排；协定 / vI sX3v  
arrears 欠款 !7MC[z(|N  
arrears of pay 欠付薪酬 =@U~sl[  
arrears of revenue 逾期未收税款；逾期未收的帐项 U[/k=}76  
articles of association 组织章程；组织细则；组织章程细则 VC "66\d&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :yN;_bC!b%  
ascertainment of profit 确定利润 Y_3{\g|x  
"Asia Clear" “亚洲结算系统”