[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 $Ge0<6/  
allotment notice 股份配售通知；配股通知 qRSoF04!R  
allotment of shares 股份分配 z]2MR2W@X  
allowable 可获宽免；免税的 0tz? sN  
allowable business loss 可扣除的营业亏损 `?{6L#  
allowable expenses 可扣税的支出 %[, R Q">v  
allowance 免税额；津贴；备抵；准备金 P{LS +.  
allowance for debts 债项的免税额 +Wl]1 c/  
allowance for depreciation by wear and tear 耗损折旧免税额 )&DsRA7v  
allowance for funeral expenses 殡殓费的免税额 NCd DG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |:.s6a#(  
allowance for repairs and outgoings 修葺及支出方面的免税额 H_ a##z  
allowance to debtor 给债务人的津贴 Lv?jg?$  
alteration of capital 资本更改 IL` LIJ:O  
alternate trustee 候补受托人 R; w$_
1  
amalgamation 合并 ^F'~|zc"C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +DG-MM%\  
ambit of charges 征税范围；收费范围 6j
8\3H~  
amended valuation 经修订的估值 k8\KCKql  
American Commodities Exchange 美国商品交易所 L@'2}7N1%  
American Express Bank Limited 美国运通银行 [+d~He  
American Stock Exchange 美国证券交易所 &xt[w>/i  
amortization 摊销 2D(sA   
amount due from banks 存放银行同业的款项 b<!' WpY-  
amount due from banks abroad 存放海外银行同业的款项 \2!.  
amount due from holding companies 控股公司欠款 Wks zNh  
amount due from local banks 存放本港银行同业的款项 ow  
amount due to banks 银行同业的存款 9OFH6-;6`\  
amount due to banks abroad 海外银行同业的存款 Oq$-*N  
amount due to holding companies 控股公司存款 VX *+:  
amount due to local banks 本港银行同业的存款 RH{+8?0  
amount due to outport banks 外埠银行同业的存款 fWPa1E@  
amount for note issue 发行纸币的款额 NT2XG&$W>  
amount of bond 担保契据的款额 4X", :B}  
amount of consideration 代价款额 (t){o>l  
amount of contribution 供款数额 3dz{"hV  
amount of indebtedness 负债款额 < )pPq+  
amount of principal of the loan 贷款本金额 M@l|n  
amount of rates chargeable 应征差饷数额 lI%RdA[  
amount of share capital 股本额 E,F^!4 rJ$  
amount of sums assured 承保款额 ]#[4eaCg  
amount of variation 变动幅度 kL8E#  
amount of vote 拨款数额 w:9`R<L  
amount payable 应付款额 w_V A:]j4  
amount receivable 应收款额 wpp!H<')  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :IU<AG6  
analysis 分析 3-E
-\5I  
ancillary risk 附属风险 & kVa*O  
annual account 周年帐目；周年帐目报表；年度决算；年结 33KC O  
annual accounting date 年结日期 U'msHF  
annual allowance 每年免税额；年积金；年度津贴；年津 /NjBC[P  
annual balance 年度余额 iITMBS`}  
annual disposable income 每年可动用收入 g_n_Qlo  
annual estimates 周年预算 +8W5amk.P|  
annual fee 年费 YcV^Fqi!  
annual general meeting 周年大会 *DvX||`&  
annual growth rate 年增率；每年增长率 ;&gk)w6*  
annual long-term supplement 长期个案每年补助金 St(jrZb  
annual pensionable emolument 可供计算退休金的年薪 q6*i/"mN*  
annual report 年报 #?+[|RS|   
Annual Report on the Consumer Price Index 《消费物价指数年报》 d2NFdBoI  
annual return 周年报表；周年申报表；每年报税表格 gG@4MXq.  
Annual Return Rules 《周年报表规则》 GqNOWK2O  
annual review of consumer prices 每年消费物价回顾
XZ{rKf2  
annual roll-forward basis 逐年延展方式 E24SD'|)  
annual salary 年薪 :/%Y"0  
annual statement 年度报表；年度决算表 WUjRnzVM  
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 YM#MfL#  
annuitant 年金受益人 T{^P  
annuity 年金 "wcw`TsK  
annuity contract 年金合约 E%;$vj'2  
annuity on human life 人寿年金
vE8BB$D  
antecedent debt 先前的债项 Cg?Mk6i  
ante-dated cheque 倒填日期支票 {}8C/4iP  
anticipated expenditure 预期开支  @;KYvDY  
anticipated net profit 预期纯利 s i)>: e  
anticipated revenue 预期收入 0:71Xm  
anti-inflation measure 反通货膨胀措施 sV-PR]  
anti-inflationary stance 反通货膨胀立场 ?%8%1d  
apparent deficit 表面赤字 M9o/ 6  
apparent financial solvency 表面偿债能力 YlUh|sK7m  
apparent partner 表面合伙人 ?<BI
)[B  
application for personal assessment 个人入息课税申请书 bcvm]aPu  
application of fund 资金应用 J_7@d]0R  
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 U,p'<rmS  
appointed actuary 委任精算师 |c8\alw  
appointed auditor 委任核数师；委任审计师 !;mn]w R>a  
appointed trustee 委任的受托人 N$#~&  
appointer 委任人 t2vm&jk  
apportioned pro rata 按比例分摊 i$p2am
8f  
apportionment 分配；分摊 ]T|$nwQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h~]e~u V  
apportionment formula 分摊方程式 N8df1>mW  
apportionment of estate duty 遗产税的分摊 *k;bkd4x  
appraisal 估价；评估 6it [i@*"  
appreciable growth 可观增长 Mh2b!
B  
appreciable impact 显着影响 rm ;U'&{  
appreciable increase 可观增长 rv(N0p/  
appreciation 增值；升值 F .Zk};lb  
appreciation against other currencies 相对其他货币升值 ;+(_stxqV9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ||*F.p  
appreciation tax 增值税 N?-ZvE\C  
appropriation 拨款；拨用；拨付 Lfcy#3!  
appropriation account 拨款帐目 ,SNrcwv  
Appropriation Bill 拨款法案 [ dVBsi  
appropriation-in-aid system 补助拨款办法 0{%@"Fb0O  
approved assets 核准资产 i ]8bj5j{  
approved basket stock 认可一篮子证券 3u[8;1}7Q  
approved budget 核准预算 .)+c01  
approved charitable donation 认可慈善捐款 52 j3[in  
approved charitable institution 认可慈善机构 7g]mrI@  
approved currency 核准货币；认可货币 h!JyFc  
approved estimates 核准预算 2Sa{=x N)  
approved estimates of expenditure 核准开支预算 6;:D!},'c  
approved overseas insurer 核准海外保险人 yA"?Hv\o;  
approved overseas trust company 核准海外信托公司 oy#(]K3`O  
approved pooled investment fund 核准汇集投资基金 Cw(ypu  
approved provident fund scheme 认可公积金计划 P (7Q8i '  
approved provision 核准拨款 Yb`b/BMR  
approved redeemable share 核准可赎回股份 sRZ<c  
approved regional stock 认可地区性证券 -6I*k |%8T  
approved retirement scheme 认可退休金计划 Q|{b8K  
approved subordinated loan 核准附属贷款 lb}RPvQE  
arbitrage 套戥；套汇；套利 jUNt4  
arbitrageur 套戥者；套汇者 _eq$C=3Ta  
arbitrary amount 临时款项 YaSBIq{z  
arrangement 措施；安排；协定 g.di3GGi  
arrears 欠款 
@iV-pJ-  
arrears of pay 欠付薪酬 $\vNS TE  
arrears of revenue 逾期未收税款；逾期未收的帐项 ps:`rVQ7  
articles of association 组织章程；组织细则；组织章程细则 C7vBa<a  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 EATVce]T  
ascertainment of profit 确定利润 0iZeU:FE  
"Asia Clear" “亚洲结算系统”