[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 ?|i C-7{8L  
allotment notice 股份配售通知；配股通知 WyA`V C  
allotment of shares 股份分配 <E2nM,  
allowable 可获宽免；免税的 !_?K(X~/  
allowable business loss 可扣除的营业亏损 GhJ<L3  
allowable expenses 可扣税的支出 Io;x~i09K  
allowance 免税额；津贴；备抵；准备金 lXT+OJF  
allowance for debts 债项的免税额 HXeX!  
allowance for depreciation by wear and tear 耗损折旧免税额 mm dQ\\  
allowance for funeral expenses 殡殓费的免税额 AjYvYMA&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  JT,[;  
allowance for repairs and outgoings 修葺及支出方面的免税额 )%+7"7.  
allowance to debtor 给债务人的津贴 = (==aP  
alteration of capital 资本更改 MdC}!&W  
alternate trustee 候补受托人 ts:YJAu+F  
amalgamation 合并 |F}6Zv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *'-[J2  
ambit of charges 征税范围；收费范围 [PIh^DhK  
amended valuation 经修订的估值 Q4Zw<IZv5  
American Commodities Exchange 美国商品交易所 yI{4h $c  
American Express Bank Limited 美国运通银行 $~ >/_<~  
American Stock Exchange 美国证券交易所 rq#\x{l  
amortization 摊销 /;X+<Wj  
amount due from banks 存放银行同业的款项 c]/X >8;  
amount due from banks abroad 存放海外银行同业的款项 ^XgBkC~  
amount due from holding companies 控股公司欠款 0Yk$f1g  
amount due from local banks 存放本港银行同业的款项 @oNYMQ@)d  
amount due to banks 银行同业的存款 -=InGm\Y  
amount due to banks abroad 海外银行同业的存款 r`\6+Ntb.  
amount due to holding companies 控股公司存款 r}\m%(i  
amount due to local banks 本港银行同业的存款 EXbaijHQG  
amount due to outport banks 外埠银行同业的存款 !h 
ugn6  
amount for note issue 发行纸币的款额 O>@ ChQF  
amount of bond 担保契据的款额 Q{o]^tN  
amount of consideration 代价款额 ?mp}_x#=  
amount of contribution 供款数额 A4tb>OM  
amount of indebtedness 负债款额 D[ v2#2  
amount of principal of the loan 贷款本金额 Xk(p:^ R  
amount of rates chargeable 应征差饷数额 jmBsPSGIC  
amount of share capital 股本额 0woLB#v9  
amount of sums assured 承保款额 z.T>=C  
amount of variation 变动幅度 K^Ho%_)  
amount of vote 拨款数额 Jm`{MzqL  
amount payable 应付款额 grxlGS~Q  
amount receivable 应收款额 D &Bdl5g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0: N
w8J  
analysis 分析 5v[2R.eT-  
ancillary risk 附属风险 zq'KX/o  
annual account 周年帐目；周年帐目报表；年度决算；年结 vnx+1T  
annual accounting date 年结日期 M nnVk=  
annual allowance 每年免税额；年积金；年度津贴；年津 ce<88dL  
annual balance 年度余额 L2Fi/UWM  
annual disposable income 每年可动用收入 ?~3Pydrb#  
annual estimates 周年预算 3rj7]:Vr  
annual fee 年费 gl~9|$ivj>  
annual general meeting 周年大会 <u}[
_  
annual growth rate 年增率；每年增长率 [{q])P;  
annual long-term supplement 长期个案每年补助金 -4
v2]  
annual pensionable emolument 可供计算退休金的年薪 #G]g  
annual report 年报 <xlyk/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `sLD>@m  
annual return 周年报表；周年申报表；每年报税表格 7S{yKS  
Annual Return Rules 《周年报表规则》 3z0%u Y[e  
annual review of consumer prices 每年消费物价回顾 'j\~> a3\  
annual roll-forward basis 逐年延展方式 ^@ Xzh:  
annual salary 年薪 %$&_!  
annual statement 年度报表；年度决算表 cKB1o0JsYJ  
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 ,: Ij@u>)  
annuitant 年金受益人 5 )z'=  
annuity 年金 6J<R;g23R]  
annuity contract 年金合约 zwJ\F '  
annuity on human life 人寿年金 !8I80:e_~  
antecedent debt 先前的债项 2f5YkmGc";  
ante-dated cheque 倒填日期支票 Ce:w^P+  
anticipated expenditure 预期开支 r-AD*h@QZ  
anticipated net profit 预期纯利 cDq*B*e  
anticipated revenue 预期收入  (H;,E-
 
anti-inflation measure 反通货膨胀措施 7 &iav2q  
anti-inflationary stance 反通货膨胀立场 GE*%I1?]  
apparent deficit 表面赤字 eWr2UX v$  
apparent financial solvency 表面偿债能力 ?h:xO\h8  
apparent partner 表面合伙人 Tq,dlDDOR  
application for personal assessment 个人入息课税申请书 @2~;)*  
application of fund 资金应用 6eQa@[.Q  
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 W.l#@p  
appointed actuary 委任精算师 *{(tg~2'(  
appointed auditor 委任核数师；委任审计师 g~
XR#vl$  
appointed trustee 委任的受托人 /<k]mY cu  
appointer 委任人 z:;yx  
apportioned pro rata 按比例分摊 o|APsQE  
apportionment 分配；分摊 EGzlRSgO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FK@Gd)(  
apportionment formula 分摊方程式 0.&-1pw  
apportionment of estate duty 遗产税的分摊 H`4KhdqR
 
appraisal 估价；评估 S])*LUi  
appreciable growth 可观增长 G%>{Z?!B  
appreciable impact 显着影响 i,mZg+;w  
appreciable increase 可观增长 9h"3u;/,  
appreciation 增值；升值 ;( (|0Xa  
appreciation against other currencies 相对其他货币升值 :Q}Zb,32  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &hJQHlyJM0  
appreciation tax 增值税 8(]q/g"O  
appropriation 拨款；拨用；拨付 JvF0s}#4  
appropriation account 拨款帐目 EUbyQL  
Appropriation Bill 拨款法案 mZ g'  
appropriation-in-aid system 补助拨款办法 \F14]`i  
approved assets 核准资产 HfEl TC:3f  
approved basket stock 认可一篮子证券 jd.w7.8  
approved budget 核准预算 2>g!+p Ox  
approved charitable donation 认可慈善捐款 !$p E=~1C  
approved charitable institution 认可慈善机构 >]x%+@{|  
approved currency 核准货币；认可货币 ;P^}2i[q>[  
approved estimates 核准预算 0*]ZC'pm  
approved estimates of expenditure 核准开支预算 y>c Yw!  
approved overseas insurer 核准海外保险人 jEm=A8q  
approved overseas trust company 核准海外信托公司 '26 ,.1  
approved pooled investment fund 核准汇集投资基金 h*?]A  
approved provident fund scheme 认可公积金计划 q!WiX|P  
approved provision 核准拨款 +&.39q!  
approved redeemable share 核准可赎回股份 @[#)zO  
approved regional stock 认可地区性证券 C8y[B1Y  
approved retirement scheme 认可退休金计划 K@?K4o   
approved subordinated loan 核准附属贷款 #Eqx Eo;  
arbitrage 套戥；套汇；套利 _sQhDi  
arbitrageur 套戥者；套汇者 s14ot80)  
arbitrary amount 临时款项 J IE0O`  
arrangement 措施；安排；协定 QwLS L<.  
arrears 欠款 xu@+b~C\  
arrears of pay 欠付薪酬 s
W&h?jdf  
arrears of revenue 逾期未收税款；逾期未收的帐项 2+yti,s+/  
articles of association 组织章程；组织细则；组织章程细则 j2oU 1' b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F#z1 sl'  
ascertainment of profit 确定利润 SqVh\Nn  
"Asia Clear" “亚洲结算系统”