[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 )4d)G5{  
allotment notice 股份配售通知；配股通知 O[p;IG
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allotment of shares 股份分配 ,hj5.;
M  
allowable 可获宽免；免税的 '4PAH2&n  
allowable business loss 可扣除的营业亏损 C
djh/+!f  
allowable expenses 可扣税的支出 +ahr-v^R<  
allowance 免税额；津贴；备抵；准备金 z
w{cli&S  
allowance for debts 债项的免税额 -+1it  
allowance for depreciation by wear and tear 耗损折旧免税额 A>"v1W
k  
allowance for funeral expenses 殡殓费的免税额 1vcI`8%S+u  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T-Od|T@[  
allowance for repairs and outgoings 修葺及支出方面的免税额 } z4=3'  
allowance to debtor 给债务人的津贴 !Jo3>!,j  
alteration of capital 资本更改 ALw5M'6q0\  
alternate trustee 候补受托人 ?^z!yD\  
amalgamation 合并 :kycIM]s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c5uT'P"  
ambit of charges 征税范围；收费范围 [3a-1,  
amended valuation 经修订的估值 |Rr^K5hmD  
American Commodities Exchange 美国商品交易所 8ALvP}H  
American Express Bank Limited 美国运通银行 )z0qKb\  
American Stock Exchange 美国证券交易所 tuA
,t  
amortization 摊销 0dKI+zg
r  
amount due from banks 存放银行同业的款项 ^(ks ^<}  
amount due from banks abroad 存放海外银行同业的款项 !GkwbHr+p  
amount due from holding companies 控股公司欠款 a:jRQ-F)  
amount due from local banks 存放本港银行同业的款项 m178S3  
amount due to banks 银行同业的存款 Sd;/yC8  
amount due to banks abroad 海外银行同业的存款 Vp $]  
amount due to holding companies 控股公司存款 :uZfdu  
amount due to local banks 本港银行同业的存款 |H67ny&K^&  
amount due to outport banks 外埠银行同业的存款 %Z-^Bu8;y  
amount for note issue 发行纸币的款额 !F0MLvdX7^  
amount of bond 担保契据的款额 TlExw0i!  
amount of consideration 代价款额 7@g8nv(p  
amount of contribution 供款数额 R9SJ;TsE  
amount of indebtedness 负债款额 ,jWMJ0X/N=  
amount of principal of the loan 贷款本金额 fI%+  
amount of rates chargeable 应征差饷数额 IVYWda0m  
amount of share capital 股本额 z\Y+5<a  
amount of sums assured 承保款额 s)$N&0\  
amount of variation 变动幅度 !1f8~"Z  
amount of vote 拨款数额 q<>  
amount payable 应付款额 bS{7*S  
amount receivable 应收款额 `d#l o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <dx xXzLT  
analysis 分析 \14"Bgj1  
ancillary risk 附属风险 **rA
/*Oc  
annual account 周年帐目；周年帐目报表；年度决算；年结 ZF :e6em  
annual accounting date 年结日期 nu,#y" WQ  
annual allowance 每年免税额；年积金；年度津贴；年津 v*%#Fp,g8  
annual balance 年度余额 ^5TSo&qZ  
annual disposable income 每年可动用收入 P&3'N~k-  
annual estimates 周年预算 ]%IcUd}  
annual fee 年费 Gx?p,Fj  
annual general meeting 周年大会 7<[p1C*B  
annual growth rate 年增率；每年增长率 i<|5~tm  
annual long-term supplement 长期个案每年补助金 X>mY`$!/  
annual pensionable emolument 可供计算退休金的年薪 -;_`>OU{  
annual report 年报 G#/}
_P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #Ag-?k  
annual return 周年报表；周年申报表；每年报税表格 kLVf}J~?  
Annual Return Rules 《周年报表规则》 OKfJ  
annual review of consumer prices 每年消费物价回顾 4C^;lK  
annual roll-forward basis 逐年延展方式 d%?+q0j  
annual salary 年薪 o.t$hv|  
annual statement 年度报表；年度决算表 p<>%9180!F  
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 )/H=m7}1h  
annuitant 年金受益人 Hlq vXt\  
annuity 年金 IM&2SSmYNH  
annuity contract 年金合约 7N"$~UfC  
annuity on human life 人寿年金 D3V5GQ\=  
antecedent debt 先前的债项 >ir'v5  
ante-dated cheque 倒填日期支票 #%k!`?^fbK  
anticipated expenditure 预期开支 "bAkS}(hB(  
anticipated net profit 预期纯利 I|lz;i}$  
anticipated revenue 预期收入 5Qhu5~,K  
anti-inflation measure 反通货膨胀措施 c6sGjZdR  
anti-inflationary stance 反通货膨胀立场 jC1mui|Y^  
apparent deficit 表面赤字 x[7jm"Pz  
apparent financial solvency 表面偿债能力 R6~x !  
apparent partner 表面合伙人 y0qrl4S)v  
application for personal assessment 个人入息课税申请书 W R@=[G#TJ  
application of fund 资金应用 5k.NZ  
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 m"\jEfjO  
appointed actuary 委任精算师 knX0b$$  
appointed auditor 委任核数师；委任审计师 T;jp2 #  
appointed trustee 委任的受托人 kH1hsDe|&y  
appointer 委任人 }^WQNdws56  
apportioned pro rata 按比例分摊 ?P[uf  
apportionment 分配；分摊 j<>|Hi #`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 KE:PRX  
apportionment formula 分摊方程式 `;b@a<Wl  
apportionment of estate duty 遗产税的分摊 tVd\r"0k  
appraisal 估价；评估 @\v,
  
appreciable growth 可观增长 (Da/$S
.  
appreciable impact 显着影响 1a3r A  
appreciable increase 可观增长 Et
ty{r }  
appreciation 增值；升值 A_1cM#4  
appreciation against other currencies 相对其他货币升值 . $uvQpyh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6lO]V=+  
appreciation tax 增值税 -4`Wkkhu  
appropriation 拨款；拨用；拨付 S?nk9T+  
appropriation account 拨款帐目 6 ]W!>jDc  
Appropriation Bill 拨款法案 wXp A1,i  
appropriation-in-aid system 补助拨款办法 <qN0Q7  
approved assets 核准资产 C J S  
approved basket stock 认可一篮子证券 Xu`c_  
approved budget 核准预算 `,d*>  
approved charitable donation 认可慈善捐款 $u_0"sUV  
approved charitable institution 认可慈善机构 b'Qia'a%  
approved currency 核准货币；认可货币 :S}!i?n  
approved estimates 核准预算 b{<qt}
)  
approved estimates of expenditure 核准开支预算 s42M[BW]  
approved overseas insurer 核准海外保险人 ,~8:^*0 s  
approved overseas trust company 核准海外信托公司 t m ?[0@<s  
approved pooled investment fund 核准汇集投资基金 Twyx(~'&R  
approved provident fund scheme 认可公积金计划 l CHaRR7  
approved provision 核准拨款 /PG+ s6  
approved redeemable share 核准可赎回股份 \#.,@g  
approved regional stock 认可地区性证券 qPZ' n=+  
approved retirement scheme 认可退休金计划 dt(~)*~R  
approved subordinated loan 核准附属贷款 $E3-</ f  
arbitrage 套戥；套汇；套利  S[!K  
arbitrageur 套戥者；套汇者 CI"7* z_  
arbitrary amount 临时款项 tAFKq>\  
arrangement 措施；安排；协定 9Z]~c^UB  
arrears 欠款 ~K}iVX  
arrears of pay 欠付薪酬 M*FUtu  
arrears of revenue 逾期未收税款；逾期未收的帐项 01N"  
articles of association 组织章程；组织细则；组织章程细则 :+{G|goZ*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tFt56/4  
ascertainment of profit 确定利润 )=l~XV  
"Asia Clear" “亚洲结算系统”