[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 @8M2'R\  
allotment notice 股份配售通知；配股通知 }zS&H-8K  
allotment of shares 股份分配 dG~B3xg;5i  
allowable 可获宽免；免税的 |3T|F3uEX  
allowable business loss 可扣除的营业亏损 ::72~'tw  
allowable expenses 可扣税的支出 MoR-8vnJ  
allowance 免税额；津贴；备抵；准备金 AGJ=de.  
allowance for debts 债项的免税额  gl7vM  
allowance for depreciation by wear and tear 耗损折旧免税额 ?nGf Wx^  
allowance for funeral expenses 殡殓费的免税额 >A(?Pn{|a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rPGE-d3  
allowance for repairs and outgoings 修葺及支出方面的免税额 dR, NC-*  
allowance to debtor 给债务人的津贴 rNzhP*F
w  
alteration of capital 资本更改 O7'^*"S  
alternate trustee 候补受托人 gZ>orZL'  
amalgamation 合并 $*)( 8Cl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~CdseSo9  
ambit of charges 征税范围；收费范围 ; 7v7V  
amended valuation 经修订的估值 FZ.z'3I  
American Commodities Exchange 美国商品交易所 J'^$|/Q  
American Express Bank Limited 美国运通银行 }
!7DF  
American Stock Exchange 美国证券交易所 JHh9> .1  
amortization 摊销 FQ~ead36C  
amount due from banks 存放银行同业的款项 TYS\:ZdXF  
amount due from banks abroad 存放海外银行同业的款项 *Qwhi&k  
amount due from holding companies 控股公司欠款 }}bi#G:R+  
amount due from local banks 存放本港银行同业的款项 ~Ow23N  
amount due to banks 银行同业的存款 AFB 7s z  
amount due to banks abroad 海外银行同业的存款 %b%<g%@i  
amount due to holding companies 控股公司存款 !#4HGjPI  
amount due to local banks 本港银行同业的存款 GGQ(|?w  
amount due to outport banks 外埠银行同业的存款 `::'UfHc  
amount for note issue 发行纸币的款额 d!z).G
 
amount of bond 担保契据的款额  -[7,ph  
amount of consideration 代价款额
Ft8h=  
amount of contribution 供款数额 gsm^ {jB  
amount of indebtedness 负债款额 %oKqK>S)  
amount of principal of the loan 贷款本金额 } 9s  
amount of rates chargeable 应征差饷数额 #|1QA3KzO  
amount of share capital 股本额 z2q5f:d8  
amount of sums assured 承保款额 k:@Ls  
amount of variation 变动幅度 8]MzOGB8  
amount of vote 拨款数额 k^\&.63(  
amount payable 应付款额 Qbpl$L  
amount receivable 应收款额 j!o3g;j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q|z06_3i  
analysis 分析 :#htOsP  
ancillary risk 附属风险 <Jrb"H[T"  
annual account 周年帐目；周年帐目报表；年度决算；年结 TdIFZ[<7  
annual accounting date 年结日期 r<"/P`r  
annual allowance 每年免税额；年积金；年度津贴；年津 >!F,y3"5S  
annual balance 年度余额 Ns=
b&Uyc  
annual disposable income 每年可动用收入 (E(:F[.S  
annual estimates 周年预算 !;!~5"0~"  
annual fee 年费 K0H!Ds9  
annual general meeting 周年大会 LtWU
"42  
annual growth rate 年增率；每年增长率 &b")`p&K  
annual long-term supplement 长期个案每年补助金
Jl4XE%0  
annual pensionable emolument 可供计算退休金的年薪 #TwE??m
s  
annual report 年报 w*P4_= :%Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y4!q 1]TGX  
annual return 周年报表；周年申报表；每年报税表格 et}Y4,:  
Annual Return Rules 《周年报表规则》 CvWEXY_P2  
annual review of consumer prices 每年消费物价回顾 `(suRp8 !  
annual roll-forward basis 逐年延展方式 w$:)wyR-  
annual salary 年薪 aDv/kFfn  
annual statement 年度报表；年度决算表 D % ,yA  
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 ?JTyNg4<  
annuitant 年金受益人 4lUE(#kUM  
annuity 年金 Ck %(G22-  
annuity contract 年金合约 24/~gft  
annuity on human life 人寿年金 i8@e}O I  
antecedent debt 先前的债项
+p<R'/  
ante-dated cheque 倒填日期支票 o(N
yOC  
anticipated expenditure 预期开支 -
gGK(PIf  
anticipated net profit 预期纯利 3CPOZZ  
anticipated revenue 预期收入 0$ac1;7  
anti-inflation measure 反通货膨胀措施 (jFE{M$-  
anti-inflationary stance 反通货膨胀立场 o"M^sKz47  
apparent deficit 表面赤字 nKkTnTSa  
apparent financial solvency 表面偿债能力 BXw,Rz }  
apparent partner 表面合伙人 dk`!UtNNRa  
application for personal assessment 个人入息课税申请书 T
N aff  
application of fund 资金应用 x%ag.g2I  
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 o`! :Q!+  
appointed actuary 委任精算师 &'\+Z  
appointed auditor 委任核数师；委任审计师 Qs X59d  
appointed trustee 委任的受托人 u$p|hd d  
appointer 委任人 =u"|q D  
apportioned pro rata 按比例分摊 bxe97]  
apportionment 分配；分摊 >g0@ Bk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .3&OFM  
apportionment formula 分摊方程式 >*xzSd?\  
apportionment of estate duty 遗产税的分摊 IjAity.Xrq  
appraisal 估价；评估 f_XCO=8'v  
appreciable growth 可观增长 v("vUqhx2+  
appreciable impact 显着影响 tah%jRfT&  
appreciable increase 可观增长 () ;7+  
appreciation 增值；升值 5B/\vLHg4  
appreciation against other currencies 相对其他货币升值 7/! C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Dy@NgHe  
appreciation tax 增值税 B4Oa7$M/U  
appropriation 拨款；拨用；拨付 )!-'SH  
appropriation account 拨款帐目 c&(,  
Appropriation Bill 拨款法案 %$?Q%  
appropriation-in-aid system 补助拨款办法 gRI|rDC)B  
approved assets 核准资产 Mg/2w  
approved basket stock 认可一篮子证券 u5M{s;{11r  
approved budget 核准预算 J"|$V#  
approved charitable donation 认可慈善捐款 Y2&6x Th  
approved charitable institution 认可慈善机构 R)Fl@ Tn  
approved currency 核准货币；认可货币 RE$-{i  
approved estimates 核准预算 E|3aiC,5  
approved estimates of expenditure 核准开支预算 ovFfTP<3V  
approved overseas insurer 核准海外保险人 0N_Da N  
approved overseas trust company 核准海外信托公司 ^ ?9 ~R"  
approved pooled investment fund 核准汇集投资基金 YWFHiB7x
 
approved provident fund scheme 认可公积金计划 Ve) :I  
approved provision 核准拨款 t}l<#X5  
approved redeemable share 核准可赎回股份 $,42h  
approved regional stock 认可地区性证券 y-k-E/V}  
approved retirement scheme 认可退休金计划 ohk =7d.'  
approved subordinated loan 核准附属贷款 &>+Z$ZD  
arbitrage 套戥；套汇；套利 kICY Py  
arbitrageur 套戥者；套汇者 b6BIDuRb  
arbitrary amount 临时款项 ^o:5B%}#[  
arrangement 措施；安排；协定 ,#Y".23G  
arrears 欠款 N6'Y N10  
arrears of pay 欠付薪酬 tjt#VFq?  
arrears of revenue 逾期未收税款；逾期未收的帐项 j<?4N*S  
articles of association 组织章程；组织细则；组织章程细则 hp}8 3.oA  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Kn|dnq|G  
ascertainment of profit 确定利润 6fyW6xv[,  
"Asia Clear" “亚洲结算系统”