[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 Oj5UG*  
allotment notice 股份配售通知；配股通知 P[nc8z[   
allotment of shares 股份分配 py*22Ua^  
allowable 可获宽免；免税的 &S,D;uhF  
allowable business loss 可扣除的营业亏损 0bg
"Q4  
allowable expenses 可扣税的支出 M"~jNe|  
allowance 免税额；津贴；备抵；准备金 cO~<iy  
allowance for debts 债项的免税额 { mi}3/  
allowance for depreciation by wear and tear 耗损折旧免税额 K p3}A$uV  
allowance for funeral expenses 殡殓费的免税额 XO <wK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  ~VGnE:  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?"6Zf LRi  
allowance to debtor 给债务人的津贴 zM9#1^X  
alteration of capital 资本更改 Ms{";qi
G  
alternate trustee 候补受托人 >XD?zF)6  
amalgamation 合并 ^SdF\uk{?6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8\n3 i"  
ambit of charges 征税范围；收费范围 %tCv-aX4  
amended valuation 经修订的估值 d7OygDb<  
American Commodities Exchange 美国商品交易所 [GLH8R  
American Express Bank Limited 美国运通银行 )g0lI  
American Stock Exchange 美国证券交易所 22`^Rsb,6L  
amortization 摊销 x84!/n ^z  
amount due from banks 存放银行同业的款项 *o6}>;  
amount due from banks abroad 存放海外银行同业的款项 _bFUr  
amount due from holding companies 控股公司欠款 N9e'jM>Oos  
amount due from local banks 存放本港银行同业的款项 Jh26!%<Bl  
amount due to banks 银行同业的存款 h)KHc/S  
amount due to banks abroad 海外银行同业的存款 M tN>5k c  
amount due to holding companies 控股公司存款 D'" T'@  
amount due to local banks 本港银行同业的存款 2"Os9 KD  
amount due to outport banks 外埠银行同业的存款 Yh":>~k?SY  
amount for note issue 发行纸币的款额 ^|]&"OaB Z  
amount of bond 担保契据的款额 qpjY &3SI  
amount of consideration 代价款额 '0<d9OlJ}  
amount of contribution 供款数额 bjZJP\6  
amount of indebtedness 负债款额 ~wvt:E,fC  
amount of principal of the loan 贷款本金额 DD|0?i  
amount of rates chargeable 应征差饷数额 a~$XD(w^  
amount of share capital 股本额 eA /n.V$z  
amount of sums assured 承保款额 b/SBQ"B%  
amount of variation 变动幅度 N'Gq9A  
amount of vote 拨款数额 R=D]:u<P  
amount payable 应付款额 0Y
.z  
amount receivable 应收款额 NVyBEAoh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rPV Q#iB  
analysis 分析 KII{GDR]  
ancillary risk 附属风险 fqNh\~kja  
annual account 周年帐目；周年帐目报表；年度决算；年结 P*|N)S)X%  
annual accounting date 年结日期 TBj
2(Z  
annual allowance 每年免税额；年积金；年度津贴；年津 #8$?# dT  
annual balance 年度余额 MqyjTY::Xg  
annual disposable income 每年可动用收入 L
CF}Y{  
annual estimates 周年预算 wq)*bIv  
annual fee 年费 =~D? K9o  
annual general meeting 周年大会 vgfC{]v<W]  
annual growth rate 年增率；每年增长率 ewDYu=`*  
annual long-term supplement 长期个案每年补助金 Wn%P.`o#  
annual pensionable emolument 可供计算退休金的年薪 :6n#y-9^1  
annual report 年报 3]
Z1kB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ltlp9 S  
annual return 周年报表；周年申报表；每年报税表格 m4:c$5  
Annual Return Rules 《周年报表规则》 !8{VLg  
annual review of consumer prices 每年消费物价回顾 /x VHd  
annual roll-forward basis 逐年延展方式 &?<uR)tl  
annual salary 年薪 LC%ococ  
annual statement 年度报表；年度决算表 Y]z :^D  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 wi(Y=?=  
annuitant 年金受益人 h\s/rZg=r  
annuity 年金 VtBC~?2U)B  
annuity contract 年金合约 ClG%zE&i  
annuity on human life 人寿年金 GO"`{|o  
antecedent debt 先前的债项 inP2y?j  
ante-dated cheque 倒填日期支票 agIqca;  
anticipated expenditure 预期开支 N5Js.j>z  
anticipated net profit 预期纯利 ~Y 6'sM|  
anticipated revenue 预期收入 KX )n+{   
anti-inflation measure 反通货膨胀措施 (q)}`1d'  
anti-inflationary stance 反通货膨胀立场 'Wlbh:=$  
apparent deficit 表面赤字 l|CM/(99-  
apparent financial solvency 表面偿债能力 AdX))xgl  
apparent partner 表面合伙人 A*JOp8\)  
application for personal assessment 个人入息课税申请书
Kv_2=]H  
application of fund 资金应用 7!O"k#  
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 l;?:}\sI=  
appointed actuary 委任精算师 i:lc]B  
appointed auditor 委任核数师；委任审计师 :F(4&e=w  
appointed trustee 委任的受托人 yD\q4G  
appointer 委任人 rrD
6x>  
apportioned pro rata 按比例分摊 |IgR1kp+.  
apportionment 分配；分摊 %~rEJB@{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lriezI  
apportionment formula 分摊方程式 "LBMpgpU  
apportionment of estate duty 遗产税的分摊 i3-5~@M  
appraisal 估价；评估 XlppA3JON|  
appreciable growth 可观增长 19 5_1?'<  
appreciable impact 显着影响 MZgaQUg  
appreciable increase 可观增长 ,K5K?C$k  
appreciation 增值；升值 |t,sK aL  
appreciation against other currencies 相对其他货币升值 u
Ie^Me  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Lg:1zC  
appreciation tax 增值税 ~9>H(c  
appropriation 拨款；拨用；拨付 AHf 9H?  
appropriation account 拨款帐目 :1'  
Appropriation Bill 拨款法案 G%F#I  
appropriation-in-aid system 补助拨款办法 lhUGo =  
approved assets 核准资产 a>4/2 #J  
approved basket stock 认可一篮子证券 ]_KWN$pd  
approved budget 核准预算 ;jPsS^X  
approved charitable donation 认可慈善捐款 {^]qaQ[5N  
approved charitable institution 认可慈善机构
RdCGK?s  
approved currency 核准货币；认可货币 $^x=i;>aK.  
approved estimates 核准预算 N,`@
Q7  
approved estimates of expenditure 核准开支预算 di\.*7l?  
approved overseas insurer 核准海外保险人 1k[_DQ=^l1  
approved overseas trust company 核准海外信托公司 mnt&!
X4<  
approved pooled investment fund 核准汇集投资基金 K,4Ig!  
approved provident fund scheme 认可公积金计划 fB2ILRc  
approved provision 核准拨款 dXyMRGRUq  
approved redeemable share 核准可赎回股份 D#GuF~-F!R  
approved regional stock 认可地区性证券 ?1Nz ,Lc$  
approved retirement scheme 认可退休金计划 ]TvMT
  
approved subordinated loan 核准附属贷款 e$ LC  
arbitrage 套戥；套汇；套利 8mX!mYO3c  
arbitrageur 套戥者；套汇者 rO87V!Cj  
arbitrary amount 临时款项 =dXHQU&Q  
arrangement 措施；安排；协定 G|cjI*  
arrears 欠款 @&jR^`Y.  
arrears of pay 欠付薪酬 _Sj j|j  
arrears of revenue 逾期未收税款；逾期未收的帐项 <IrhR,@M,L  
articles of association 组织章程；组织细则；组织章程细则 %1&X+s3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *q}yfa35eR  
ascertainment of profit 确定利润 ; _%zf5;'  
"Asia Clear" “亚洲结算系统”