[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 ( f8g}2  
allotment notice 股份配售通知；配股通知 B;4hI?  
allotment of shares 股份分配 ]]o7ej   
allowable 可获宽免；免税的 1w+OnJI?  
allowable business loss 可扣除的营业亏损 Oz^+;P1  
allowable expenses 可扣税的支出 
qA9*t
  
allowance 免税额；津贴；备抵；准备金 G,{L =xOh  
allowance for debts 债项的免税额
NrVQK}%K  
allowance for depreciation by wear and tear 耗损折旧免税额 (~-q}_G;Q  
allowance for funeral expenses 殡殓费的免税额 . )Fn]x"<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,8o]XFOr  
allowance for repairs and outgoings 修葺及支出方面的免税额 Mp7 5L5  
allowance to debtor 给债务人的津贴 Wr`=P,  
alteration of capital 资本更改 X X{:$f+  
alternate trustee 候补受托人 6`NsX  
amalgamation 合并 vtR<(tOu@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;knSn$  
ambit of charges 征税范围；收费范围 +<:p`%  
amended valuation 经修订的估值 !f)'+
_d  
American Commodities Exchange 美国商品交易所 R-`{W:S  
American Express Bank Limited 美国运通银行 cgYMo{R3  
American Stock Exchange 美国证券交易所 0VoC|,$U  
amortization 摊销 $>/J8iB  
amount due from banks 存放银行同业的款项 St|sUtj<r  
amount due from banks abroad 存放海外银行同业的款项 w|Zq5|[
  
amount due from holding companies 控股公司欠款 {x
EX_$nv  
amount due from local banks 存放本港银行同业的款项 PZLWyp  
amount due to banks 银行同业的存款 1|/2%IDUI  
amount due to banks abroad 海外银行同业的存款 WSDNTfpI  
amount due to holding companies 控股公司存款 1>a^Q  
amount due to local banks 本港银行同业的存款 Uvf-h4^J]:  
amount due to outport banks 外埠银行同业的存款 ,~K_rNNZ  
amount for note issue 发行纸币的款额 \'E_  
amount of bond 担保契据的款额 %Tsefs?_  
amount of consideration 代价款额 !SJmu}OB]  
amount of contribution 供款数额 1{o CMq/v  
amount of indebtedness 负债款额 XIBw&mWf  
amount of principal of the loan 贷款本金额 .%->  
amount of rates chargeable 应征差饷数额 \nkqp   
amount of share capital 股本额 ZI}m~7  
amount of sums assured 承保款额 ui9gt"qS`  
amount of variation 变动幅度 ih+kh7J-  
amount of vote 拨款数额 'U1r}.+b>  
amount payable 应付款额 [n74&EH  
amount receivable 应收款额 OFRzzG@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }'H Da M  
analysis 分析 7UQD02  
ancillary risk 附属风险 Crpkq/M  
annual account 周年帐目；周年帐目报表；年度决算；年结 L@a-"(TN+
 
annual accounting date 年结日期 `R:<(:  
annual allowance 每年免税额；年积金；年度津贴；年津 ^~BJu#uVyy  
annual balance 年度余额 M? nnpO  
annual disposable income 每年可动用收入 t"0~2R6 i  
annual estimates 周年预算 aOYd"S}u  
annual fee 年费 WR'A%"qBwi  
annual general meeting 周年大会 }=f}@JlFB  
annual growth rate 年增率；每年增长率 rEAPlO.Yp  
annual long-term supplement 长期个案每年补助金 +nJ}+|@
K  
annual pensionable emolument 可供计算退休金的年薪 <wE2ly&x  
annual report 年报 tD4IwX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,\=u(Y\I[  
annual return 周年报表；周年申报表；每年报税表格 pY8+;w EI  
Annual Return Rules 《周年报表规则》 ~Dy0HVE   
annual review of consumer prices 每年消费物价回顾 xVl90ak  
annual roll-forward basis 逐年延展方式 >F-J}P  
annual salary 年薪 x,7axx6  
annual statement 年度报表；年度决算表 U_VD* F4Bv  
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 c,D'Hl6(%  
annuitant 年金受益人 `Z@wWs  
annuity 年金 %mcuYR'D}  
annuity contract 年金合约 'HqAm$
V+  
annuity on human life 人寿年金 *JpEBtTv=5  
antecedent debt 先前的债项 aD&10b9`  
ante-dated cheque 倒填日期支票 (nE$};c<b2  
anticipated expenditure 预期开支 DV%t
by  
anticipated net profit 预期纯利 X&p-Ge1>z  
anticipated revenue 预期收入 b-O4IDIT  
anti-inflation measure 反通货膨胀措施 $C[YqZO  
anti-inflationary stance 反通货膨胀立场 U-lN_?  
apparent deficit 表面赤字 E'r* g{,  
apparent financial solvency 表面偿债能力 T|{BT! W1E  
apparent partner 表面合伙人 a :;*"p[R  
application for personal assessment 个人入息课税申请书 n[iil$VKh  
application of fund 资金应用 sdO;vp^
:b  
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 C*78Zw
Z  
appointed actuary 委任精算师 [9LYR3 p  
appointed auditor 委任核数师；委任审计师 Me`"@{r|#  
appointed trustee 委任的受托人 `8y &  
appointer 委任人 huq6rA/i  
apportioned pro rata 按比例分摊 \2+xMv)8  
apportionment 分配；分摊 r+lY9l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a"EQldm|d  
apportionment formula 分摊方程式 !^m
5by  
apportionment of estate duty 遗产税的分摊 "RShsJZMH  
appraisal 估价；评估 \`XJz{Lm]  
appreciable growth 可观增长 {(tE pr  
appreciable impact 显着影响 C/cGr)|8%  
appreciable increase 可观增长 /=3g-$o{`  
appreciation 增值；升值 DC$ S. {n  
appreciation against other currencies 相对其他货币升值 @Td[ rHl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S"eKiS,z  
appreciation tax 增值税 l y%**iN  
appropriation 拨款；拨用；拨付 #d l8+  
appropriation account 拨款帐目 ,F*e^#>  
Appropriation Bill 拨款法案 8:A<PV!+  
appropriation-in-aid system 补助拨款办法 J}YI-t  
approved assets 核准资产 I|LS_m  
approved basket stock 认可一篮子证券 #mM&CscE  
approved budget 核准预算 /f6]XP\'`+  
approved charitable donation 认可慈善捐款 oqY?#p/  
approved charitable institution 认可慈善机构 YT3
QwN9  
approved currency 核准货币；认可货币 +<q^[<pS  
approved estimates 核准预算 lGM3?AN  
approved estimates of expenditure 核准开支预算 sEj:%`l|  
approved overseas insurer 核准海外保险人 ^y3\e  
approved overseas trust company 核准海外信托公司 cj8r-Vu/N  
approved pooled investment fund 核准汇集投资基金 D!<
$uAT  
approved provident fund scheme 认可公积金计划 }(],*^'u-  
approved provision 核准拨款 KW;xlJz(j  
approved redeemable share 核准可赎回股份 &t8_J3?Z  
approved regional stock 认可地区性证券 u+R?N% EKP  
approved retirement scheme 认可退休金计划 s<dD>SU  
approved subordinated loan 核准附属贷款 '^J/aV  
arbitrage 套戥；套汇；套利 d,
[KcX  
arbitrageur 套戥者；套汇者 hKT:@l*  
arbitrary amount 临时款项 *.+> ur?t  
arrangement 措施；安排；协定 ,yqzk.  
arrears 欠款 ,-1$Vh@wM  
arrears of pay 欠付薪酬 ]_=HC5"  
arrears of revenue 逾期未收税款；逾期未收的帐项 h1kPsgzR  
articles of association 组织章程；组织细则；组织章程细则 3Mcz9exY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >4VU  
ascertainment of profit 确定利润 -'N#@Wdr  
"Asia Clear" “亚洲结算系统”