[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 Kr'?h'F  
allotment notice 股份配售通知；配股通知 {DKZ~  
allotment of shares 股份分配 B+~ /-3  
allowable 可获宽免；免税的 QD{1?aY  
allowable business loss 可扣除的营业亏损 a%U#PF6   
allowable expenses 可扣税的支出 8<T~AU8'*  
allowance 免税额；津贴；备抵；准备金 mRC3w(W  
allowance for debts 债项的免税额 4Eu'_
>"a  
allowance for depreciation by wear and tear 耗损折旧免税额 p&V64L:V  
allowance for funeral expenses 殡殓费的免税额 lb}RPvQE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jUNt4  
allowance for repairs and outgoings 修葺及支出方面的免税额 _eq$C=3Ta  
allowance to debtor 给债务人的津贴 YaSBIq{z  
alteration of capital 资本更改 g.di3GGi  
alternate trustee 候补受托人 
@iV-pJ-  
amalgamation 合并 $\vNS TE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9O-~Ws ;  
ambit of charges 征税范围；收费范围 C7vBa<a  
amended valuation 经修订的估值 K-\wx5#l/  
American Commodities Exchange 美国商品交易所  $V`1<>4  
American Express Bank Limited 美国运通银行 P2f^]z  
American Stock Exchange 美国证券交易所 wG7>2
*(  
amortization 摊销 BF2U$-k4  
amount due from banks 存放银行同业的款项 x=xo9wEg  
amount due from banks abroad 存放海外银行同业的款项 ]i6*$qgma  
amount due from holding companies 控股公司欠款 y;fF|t<y  
amount due from local banks 存放本港银行同业的款项 Z]G#:  
amount due to banks 银行同业的存款 ;Wy03}K4J  
amount due to banks abroad 海外银行同业的存款 <F&XT@  
amount due to holding companies 控股公司存款 +aEm]=3  
amount due to local banks 本港银行同业的存款 Spx%`O<  
amount due to outport banks 外埠银行同业的存款 +x`pWH]2  
amount for note issue 发行纸币的款额 1;c>#20  
amount of bond 担保契据的款额 l#T%N@
X  
amount of consideration 代价款额 CP;<B1  
amount of contribution 供款数额 Ck !"MK4  
amount of indebtedness 负债款额 _+aR|AEC  
amount of principal of the loan 贷款本金额 /
D;ugc*3  
amount of rates chargeable 应征差饷数额 %5zIh[!1$  
amount of share capital 股本额 |O>e=HC#q8  
amount of sums assured 承保款额 !e<2o2~.  
amount of variation 变动幅度 2*O#m  
amount of vote 拨款数额 +:ms`Sr>  
amount payable 应付款额 wE=I3E%  
amount receivable 应收款额 tF-l=ph}`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ({C[RsY=6  
analysis 分析 ;T0X7MNx  
ancillary risk 附属风险 |4pl}:g/Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 tw<Oy^i  
annual accounting date 年结日期 z\UXnRL  
annual allowance 每年免税额；年积金；年度津贴；年津 >0ZG&W9  
annual balance 年度余额 r0[<[jEh  
annual disposable income 每年可动用收入 Z:AB(c  
annual estimates 周年预算 9)S3{i6w  
annual fee 年费 ^{=UKf{  
annual general meeting 周年大会 CEw%_U@8  
annual growth rate 年增率；每年增长率 [Q
QM/?  
annual long-term supplement 长期个案每年补助金 /*BU5  
annual pensionable emolument 可供计算退休金的年薪 c u";rnj  
annual report 年报 pL[3,.@WA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 { ?jXPf  
annual return 周年报表；周年申报表；每年报税表格 P/[RH e  
Annual Return Rules 《周年报表规则》 )SZ#%OE*  
annual review of consumer prices 每年消费物价回顾 DBaZcO( U  
annual roll-forward basis 逐年延展方式 J!~kqNI  
annual salary 年薪 zY*~2|q,s  
annual statement 年度报表；年度决算表 p9 ,[kb  
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 >m;nt}f'+  
annuitant 年金受益人 mejNa(D ^  
annuity 年金 H?Sv6W.~  
annuity contract 年金合约 VO {z)_  
annuity on human life 人寿年金 yevJA?C4 v  
antecedent debt 先前的债项 dr &G>  
ante-dated cheque 倒填日期支票 "?a
I  
anticipated expenditure 预期开支 :tnW ivrwR  
anticipated net profit 预期纯利 U*yOe*>  
anticipated revenue 预期收入 .s4v*bng  
anti-inflation measure 反通货膨胀措施 x;bA \b  
anti-inflationary stance 反通货膨胀立场 (j@c946z""  
apparent deficit 表面赤字 &0bq3JGW  
apparent financial solvency 表面偿债能力 )nj fqg  
apparent partner 表面合伙人 j-**\.4a~  
application for personal assessment 个人入息课税申请书 RR+kjK?  
application of fund 资金应用 =Gzs+6A8  
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 #7'k'(  
appointed actuary 委任精算师 |1A0YjOD  
appointed auditor 委任核数师；委任审计师 !Z\Gv1  
appointed trustee 委任的受托人 l8+)Xk>  
appointer 委任人 wnQy  
apportioned pro rata 按比例分摊 Hu6Qr  
apportionment 分配；分摊 Hq<4G:#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y!x[N!a  
apportionment formula 分摊方程式 i={4rZOD^  
apportionment of estate duty 遗产税的分摊 (91ts$jH  
appraisal 估价；评估 C:^ :^y  
appreciable growth 可观增长 ge?0>UU;~  
appreciable impact 显着影响 "bRjY?D  
appreciable increase 可观增长 d&|5Rk ~  
appreciation 增值；升值 x_<#28H!  
appreciation against other currencies 相对其他货币升值 ~Yl.(R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3[_WTwX0  
appreciation tax 增值税 '4#NVXVQm  
appropriation 拨款；拨用；拨付 +'93%/:  
appropriation account 拨款帐目 }TZM@{;  
Appropriation Bill 拨款法案 /&47qU4PJ  
appropriation-in-aid system 补助拨款办法 _](y<O^9yO  
approved assets 核准资产 w<h8`K`3  
approved basket stock 认可一篮子证券 ~J~R.r/  
approved budget 核准预算 }dMX1e1h8  
approved charitable donation 认可慈善捐款 |k]]dP|:'  
approved charitable institution 认可慈善机构 ^["D>@yIR  
approved currency 核准货币；认可货币 =a=:+q g  
approved estimates 核准预算 wX6-WQR  
approved estimates of expenditure 核准开支预算 ju;OQC~[L]  
approved overseas insurer 核准海外保险人 ONpvx5'#  
approved overseas trust company 核准海外信托公司 {%k[Z9*tO  
approved pooled investment fund 核准汇集投资基金 \/S
OpC  
approved provident fund scheme 认可公积金计划 f9Xa}*  
approved provision 核准拨款 H<ovIMd  
approved redeemable share 核准可赎回股份 "x;FE<I  
approved regional stock 认可地区性证券 bk=;=K  
approved retirement scheme 认可退休金计划 .+?]"1>]  
approved subordinated loan 核准附属贷款 bxL'k/Y$  
arbitrage 套戥；套汇；套利 u^^jt(j  
arbitrageur 套戥者；套汇者 CXz9bhn<4  
arbitrary amount 临时款项 1/ j>|  
arrangement 措施；安排；协定 bYem0hzOe  
arrears 欠款  Glx{Zu=  
arrears of pay 欠付薪酬 iI'ib-d  
arrears of revenue 逾期未收税款；逾期未收的帐项 Wql=PqF  
articles of association 组织章程；组织细则；组织章程细则 1TfFWlf[B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l]t^MEoc8  
ascertainment of profit 确定利润 N `H`\+  
"Asia Clear" “亚洲结算系统”