[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 dw"Es;^  
allotment notice 股份配售通知；配股通知 fs'SCwx  
allotment of shares 股份分配 %} ``:  
allowable 可获宽免；免税的 9Y:I)^ek  
allowable business loss 可扣除的营业亏损 !/XNpQP  
allowable expenses 可扣税的支出 @
Lnv  
allowance 免税额；津贴；备抵；准备金 bw P=f.  
allowance for debts 债项的免税额 zr.\7\v  
allowance for depreciation by wear and tear 耗损折旧免税额 >a?Bk4w  
allowance for funeral expenses 殡殓费的免税额 wXQxZuk[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kK[4uQQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 Qo#]Lo> \g  
allowance to debtor 给债务人的津贴 BIWe Hx  
alteration of capital 资本更改 C t,p  
alternate trustee 候补受托人 q5(t2nNb  
amalgamation 合并 k
s#3 o+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |(>`qL{|  
ambit of charges 征税范围；收费范围 Dp([r  
amended valuation 经修订的估值 GmHDG-  
American Commodities Exchange 美国商品交易所 =NF0E8O  
American Express Bank Limited 美国运通银行 BDI|z/~&  
American Stock Exchange 美国证券交易所 u<edO+  
amortization 摊销 V"YeF:I  
amount due from banks 存放银行同业的款项 PILpWhjL$9  
amount due from banks abroad 存放海外银行同业的款项 "2cOSPpQL  
amount due from holding companies 控股公司欠款 d?fS#Ryb  
amount due from local banks 存放本港银行同业的款项 :0J`4  
amount due to banks 银行同业的存款 =tOB fRM  
amount due to banks abroad 海外银行同业的存款 kB 8^v7o  
amount due to holding companies 控股公司存款 ybBmg'198  
amount due to local banks 本港银行同业的存款 6.D|\;9{c  
amount due to outport banks 外埠银行同业的存款 d_!Z /M,  
amount for note issue 发行纸币的款额 W+ S~__K  
amount of bond 担保契据的款额 Tv=lr6t8  
amount of consideration 代价款额 q+L'h8  
amount of contribution 供款数额 dCd~ ]CI  
amount of indebtedness 负债款额 <mn[-  
amount of principal of the loan 贷款本金额 Z`S#> o  
amount of rates chargeable 应征差饷数额 hq=;ZI  
amount of share capital 股本额 u} ot-!}Q  
amount of sums assured 承保款额 NrqJf-ldo  
amount of variation 变动幅度 +{:uPY#1  
amount of vote 拨款数额 ZNQx;51  
amount payable 应付款额 C"I jr=w  
amount receivable 应收款额 sW]_Ky.]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4IeCb?  
analysis 分析 9;@p2t*v  
ancillary risk 附属风险 ~lj[> |\Oj  
annual account 周年帐目；周年帐目报表；年度决算；年结 v;]rFc#Px[  
annual accounting date 年结日期 6 VEB2F  
annual allowance 每年免税额；年积金；年度津贴；年津 5BVvT `<  
annual balance 年度余额 p'R<yB)V  
annual disposable income 每年可动用收入 >d +
}$dB  
annual estimates 周年预算 hXTfmFy{n  
annual fee 年费 ? :H+j6+f  
annual general meeting 周年大会 42dv3bE"  
annual growth rate 年增率；每年增长率 c{M ,K  
annual long-term supplement 长期个案每年补助金 S/]\GG{  
annual pensionable emolument 可供计算退休金的年薪 b80#75Bj>  
annual report 年报 FIq'W:q:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 i7Qb~RW  
annual return 周年报表；周年申报表；每年报税表格 &A0OYV3i.  
Annual Return Rules 《周年报表规则》 =CLPz8  
annual review of consumer prices 每年消费物价回顾 6 s=VU\  
annual roll-forward basis 逐年延展方式 o[ 5dR<  
annual salary 年薪 y[_k/.1  
annual statement 年度报表；年度决算表 5u!\c(TJ+  
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 ;R?@ D]  
annuitant 年金受益人 @:>"VP<(  
annuity 年金 Z [!"x&H]h  
annuity contract 年金合约 0m_yW$w  
annuity on human life 人寿年金 [IYVrT&C'  
antecedent debt 先前的债项 Q %o@s3~O  
ante-dated cheque 倒填日期支票 H>TO8;5(  
anticipated expenditure 预期开支 #mQ@4k9i  
anticipated net profit 预期纯利 ' _c/
CNs  
anticipated revenue 预期收入 ]\pi!oa  
anti-inflation measure 反通货膨胀措施 Q#eMwM#~  
anti-inflationary stance 反通货膨胀立场 SQN?[v  
apparent deficit 表面赤字 q`<vY'&1  
apparent financial solvency 表面偿债能力 Gx C+lqH#  
apparent partner 表面合伙人 L
`1 ITz  
application for personal assessment 个人入息课税申请书 > 80{n8  
application of fund 资金应用 z!}E2j_9P  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 xC)bW,%  
appointed actuary 委任精算师 h^3gYL7O6  
appointed auditor 委任核数师；委任审计师 5u$.!l8Nl  
appointed trustee 委任的受托人 n>
'(d*[e&  
appointer 委任人 _b&|0j:Ud  
apportioned pro rata 按比例分摊 6 >kULp  
apportionment 分配；分摊 EFX2>&mWo8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F6\{gQ<E  
apportionment formula 分摊方程式 <i~xJi%1#  
apportionment of estate duty 遗产税的分摊 !l[;,l  
appraisal 估价；评估 8C3k: D[  
appreciable growth 可观增长 {)" 3  
appreciable impact 显着影响 qb "S
  
appreciable increase 可观增长 &da=hc,>%  
appreciation 增值；升值 }_+XN"}C  
appreciation against other currencies 相对其他货币升值 5 ^{~xOM5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F-,gj{s  
appreciation tax 增值税 ('&lAn  
appropriation 拨款；拨用；拨付 a#p+.)Wm  
appropriation account 拨款帐目 u zZ|0  
Appropriation Bill 拨款法案 {5dVK  
appropriation-in-aid system 补助拨款办法 'cO8& |  
approved assets 核准资产 "| '~y}v_  
approved basket stock 认可一篮子证券 qTuR[(  
approved budget 核准预算 E+
L 7[  
approved charitable donation 认可慈善捐款 <pX?x3-'  
approved charitable institution 认可慈善机构 ^to*ET{0  
approved currency 核准货币；认可货币 o
5Oig  
approved estimates 核准预算 2C S9v  
approved estimates of expenditure 核准开支预算 I\)`,w  
approved overseas insurer 核准海外保险人 LHY7_"u#  
approved overseas trust company 核准海外信托公司 Z ]A |"6<  
approved pooled investment fund 核准汇集投资基金 45yP {+/-Q  
approved provident fund scheme 认可公积金计划 XCM!8x?K  
approved provision 核准拨款 j9
7+'AKX  
approved redeemable share 核准可赎回股份 KsULQJ#,  
approved regional stock 认可地区性证券 zhJeTctRz  
approved retirement scheme 认可退休金计划 T~UDD 3  
approved subordinated loan 核准附属贷款 =4_}.  
arbitrage 套戥；套汇；套利 o0r&w;!  
arbitrageur 套戥者；套汇者 A]bb*a1  
arbitrary amount 临时款项 d@3
DsE.{i  
arrangement 措施；安排；协定 )\+Imn  
arrears 欠款 <'\Nv._2a  
arrears of pay 欠付薪酬 dk&F?B{6T  
arrears of revenue 逾期未收税款；逾期未收的帐项 cK$yr)7  
articles of association 组织章程；组织细则；组织章程细则 Z %pc"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k0Vri$x  
ascertainment of profit 确定利润 D.
Ke  
"Asia Clear" “亚洲结算系统”