[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 M{y|7e%K  
allotment notice 股份配售通知；配股通知 kfIbgya  
allotment of shares 股份分配 t"
FRLC  
allowable 可获宽免；免税的 _c,&\ wl$  
allowable business loss 可扣除的营业亏损 /XC;.dLA#  
allowable expenses 可扣税的支出 9Z}S]-u /  
allowance 免税额；津贴；备抵；准备金 A'w2GC{.  
allowance for debts 债项的免税额 sd7Y6?_C  
allowance for depreciation by wear and tear 耗损折旧免税额 !FO:^P  
allowance for funeral expenses 殡殓费的免税额 @V*a
u:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ec,z6v^9  
allowance for repairs and outgoings 修葺及支出方面的免税额 fG^7@Jw:G  
allowance to debtor 给债务人的津贴 J\9jsx!WQ  
alteration of capital 资本更改 @)8NI[=6O  
alternate trustee 候补受托人 7E@$}&E  
amalgamation 合并 +._f.BRmX.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FxMMxY,*%  
ambit of charges 征税范围；收费范围 il<gjlyR]L  
amended valuation 经修订的估值 puk4D  
American Commodities Exchange 美国商品交易所 uV#-8a5!  
American Express Bank Limited 美国运通银行 
~6=Wq64  
American Stock Exchange 美国证券交易所 !G@V<'F  
amortization 摊销 !$4Q]@ }  
amount due from banks 存放银行同业的款项 +X{cN5Y K  
amount due from banks abroad 存放海外银行同业的款项 jAsh   
amount due from holding companies 控股公司欠款 hlt9x.e.A  
amount due from local banks 存放本港银行同业的款项 s"gKonwI2  
amount due to banks 银行同业的存款 WIhIEU7/  
amount due to banks abroad 海外银行同业的存款 !;6W!%t.|  
amount due to holding companies 控股公司存款 GXGN;,7EV  
amount due to local banks 本港银行同业的存款 * ,|)~$=>  
amount due to outport banks 外埠银行同业的存款 w`2 _6[,9  
amount for note issue 发行纸币的款额 i@sCMCu6  
amount of bond 担保契据的款额 |v,}%UN2  
amount of consideration 代价款额 vWZ>Hf]`L  
amount of contribution 供款数额 Sf# \6X<B  
amount of indebtedness 负债款额 aA!@;rR<yU  
amount of principal of the loan 贷款本金额 9}IVNZc  
amount of rates chargeable 应征差饷数额 OD>u$tI9  
amount of share capital 股本额 n/,rn>k7:  
amount of sums assured 承保款额 >:(6{}b  
amount of variation 变动幅度 f[wjur  
amount of vote 拨款数额 *
=r@vQ  
amount payable 应付款额 pRb+'v&_k  
amount receivable 应收款额 ;5zjd,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W` 6"!V  
analysis 分析 T(t <Ay?c  
ancillary risk 附属风险 hJs&rpN  
annual account 周年帐目；周年帐目报表；年度决算；年结 ([z<TS#Md  
annual accounting date 年结日期 il 8A&`%  
annual allowance 每年免税额；年积金；年度津贴；年津 x|P<F2L  
annual balance 年度余额 1D#T+t`[  
annual disposable income 每年可动用收入 7l4InR]  
annual estimates 周年预算 6Vu}kK)  
annual fee 年费 yAZ.L/jyr  
annual general meeting 周年大会 
Z)b)v  
annual growth rate 年增率；每年增长率 D~t"9Z\  
annual long-term supplement 长期个案每年补助金 l#<}|b  
annual pensionable emolument 可供计算退休金的年薪 3(XHF3q  
annual report 年报 4@ydK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &z1|  
annual return 周年报表；周年申报表；每年报税表格 2xz%'X%  
Annual Return Rules 《周年报表规则》 ~50 y-  
annual review of consumer prices 每年消费物价回顾 !kjr>
:)x  
annual roll-forward basis 逐年延展方式 Xv<;[vq}F  
annual salary 年薪 ;8 /+wBnm  
annual statement 年度报表；年度决算表 K%.YNVHHC  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -O5(%  
annuitant 年金受益人 @8x6#|D  
annuity 年金 -hJ>wGI  
annuity contract 年金合约 2
*3B~"  
annuity on human life 人寿年金 t8a@L(J$  
antecedent debt 先前的债项 O_%PBgcJr  
ante-dated cheque 倒填日期支票 l%Fse&4\  
anticipated expenditure 预期开支 6O[wVaC1u  
anticipated net profit 预期纯利 ~L Bq5a  
anticipated revenue 预期收入 <LOx.}fv  
anti-inflation measure 反通货膨胀措施 .P0Qs&i  
anti-inflationary stance 反通货膨胀立场 !EyGJa[i  
apparent deficit 表面赤字 d"e%tsj  
apparent financial solvency 表面偿债能力 $=S'#^Z  
apparent partner 表面合伙人 1zEZ\G  
application for personal assessment 个人入息课税申请书 '"G %0y  
application of fund 资金应用 Z1MJ!{@6  
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 V+@%(x@D_  
appointed actuary 委任精算师 k(vEp]  
appointed auditor 委任核数师；委任审计师 p.W*j^';Q  
appointed trustee 委任的受托人 osgS?=8  
appointer 委任人 ]I.& .?^i0  
apportioned pro rata 按比例分摊 s5Bmv\e.i5  
apportionment 分配；分摊 ky lr
f4=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J,77pf!B  
apportionment formula 分摊方程式 ;JD3tM<  
apportionment of estate duty 遗产税的分摊
M&BM,~  
appraisal 估价；评估 spoWdRM2  
appreciable growth 可观增长 Eg-Mm4o  
appreciable impact 显着影响 ^:r Noo  
appreciable increase 可观增长 Ubos#hP  
appreciation 增值；升值 \i;~~;D  
appreciation against other currencies 相对其他货币升值 E[htB><  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?}lpo; $  
appreciation tax 增值税 |?t8M9[Z  
appropriation 拨款；拨用；拨付 _=^hnv  
appropriation account 拨款帐目 r(2'0JQ  
Appropriation Bill 拨款法案 f[I'
j0H%  
appropriation-in-aid system 补助拨款办法 ';CuJXAj  
approved assets 核准资产 sq6%=(q(?  
approved basket stock 认可一篮子证券 ?`*-QG
}  
approved budget 核准预算 0jZ{?  
approved charitable donation 认可慈善捐款 0gb]Kjx  
approved charitable institution 认可慈善机构 U.j\u>a  
approved currency 核准货币；认可货币 po
$ynp756  
approved estimates 核准预算 \t(r@qq  
approved estimates of expenditure 核准开支预算 |ukdn2Q  
approved overseas insurer 核准海外保险人 0N[DV]  
approved overseas trust company 核准海外信托公司 xS-nO_t 'E  
approved pooled investment fund 核准汇集投资基金 }br<2?y,  
approved provident fund scheme 认可公积金计划 iF_r'+j  
approved provision 核准拨款 7LZb*+>  
approved redeemable share 核准可赎回股份 PdN\0B`  
approved regional stock 认可地区性证券 "91Atb;hJ  
approved retirement scheme 认可退休金计划 Ac(irPrD  
approved subordinated loan 核准附属贷款 TKBK 3
N  
arbitrage 套戥；套汇；套利 D}/.;]w<[&  
arbitrageur 套戥者；套汇者 ~U*N'>'=)  
arbitrary amount 临时款项 y!c7y]9__2  
arrangement 措施；安排；协定 \V- Y,!~5  
arrears 欠款 <l s/3!  
arrears of pay 欠付薪酬 M|kDys  
arrears of revenue 逾期未收税款；逾期未收的帐项 b|@op>UZ  
articles of association 组织章程；组织细则；组织章程细则 adr^6n6v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -V_S4|>   
ascertainment of profit 确定利润 h)RM9813<  
"Asia Clear" “亚洲结算系统”