[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 [
REf>_R  
allotment notice 股份配售通知；配股通知 ~np,_yI  
allotment of shares 股份分配 a8AYcEb  
allowable 可获宽免；免税的 26n^Dy>}  
allowable business loss 可扣除的营业亏损 /VHi>  
allowable expenses 可扣税的支出 19q{6X`x  
allowance 免税额；津贴；备抵；准备金 6> {r6ixs1  
allowance for debts 债项的免税额 V#q}Wysft  
allowance for depreciation by wear and tear 耗损折旧免税额 4@;-%H&7  
allowance for funeral expenses 殡殓费的免税额 P;]F=m+*V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W9zE{)Sc~  
allowance for repairs and outgoings 修葺及支出方面的免税额 N]YtLa,t  
allowance to debtor 给债务人的津贴 9F;S+)H4  
alteration of capital 资本更改 s:y ^_W)d  
alternate trustee 候补受托人 "gW7<ilw   
amalgamation 合并 {0YAzZ7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <ale$[  
ambit of charges 征税范围；收费范围 rgcWRt  
amended valuation 经修订的估值 H g5++.Bp  
American Commodities Exchange 美国商品交易所 VK3it3FI>3  
American Express Bank Limited 美国运通银行 O''y>N9  
American Stock Exchange 美国证券交易所 W}'WA  
amortization 摊销 efz&@|KR  
amount due from banks 存放银行同业的款项 [*m2  
amount due from banks abroad 存放海外银行同业的款项 YW; Hk1  
amount due from holding companies 控股公司欠款 cyd~2\Kv~  
amount due from local banks 存放本港银行同业的款项 AKu_~bTk  
amount due to banks 银行同业的存款 RD<75]**{  
amount due to banks abroad 海外银行同业的存款 ;2giZ\  
amount due to holding companies 控股公司存款 rSVgWr8  
amount due to local banks 本港银行同业的存款 `xKFqx:e  
amount due to outport banks 外埠银行同业的存款 >P. 'CU  
amount for note issue 发行纸币的款额 I]}>|  
amount of bond 担保契据的款额 1QJBb \  
amount of consideration 代价款额 (S^ck%]]a!  
amount of contribution 供款数额 Cef:tdk7  
amount of indebtedness 负债款额 tu%[p 4   
amount of principal of the loan 贷款本金额 ;Pb 8YvG1$  
amount of rates chargeable 应征差饷数额 ?HR%bngK  
amount of share capital 股本额 /2NSZO  
amount of sums assured 承保款额 #-cTc&$O;  
amount of variation 变动幅度 8)0L2KL'  
amount of vote 拨款数额 7uI# L}y  
amount payable 应付款额 d @rs3Q1z  
amount receivable 应收款额 k<4 P6?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KhM.T
c  
analysis 分析 Q*O<@   
ancillary risk 附属风险 '5H4z7)  
annual account 周年帐目；周年帐目报表；年度决算；年结 RB3 zHk%  
annual accounting date 年结日期 S-Ai3) t6  
annual allowance 每年免税额；年积金；年度津贴；年津 ^i_Iqph=  
annual balance 年度余额 nwM)K
 
annual disposable income 每年可动用收入 d$;/T('  
annual estimates 周年预算 o7xgRSz\  
annual fee 年费 PCfo  
annual general meeting 周年大会 @Z\~  
annual growth rate 年增率；每年增长率 C9KWa*3  
annual long-term supplement 长期个案每年补助金 [>w%CY<Fd  
annual pensionable emolument 可供计算退休金的年薪 LP`CS849z2  
annual report 年报 =l`OHTg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [N|xzMe  
annual return 周年报表；周年申报表；每年报税表格 Dl;d33  
Annual Return Rules 《周年报表规则》 Q;26V4  
annual review of consumer prices 每年消费物价回顾 C}CKnkMMD  
annual roll-forward basis 逐年延展方式 yBn_Kd  
annual salary 年薪 F!8=FTb  
annual statement 年度报表；年度决算表 :):zNn_>`  
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 %<}=xJf>1  
annuitant 年金受益人 d5U; $q{o  
annuity 年金 WD?Jk9_F  
annuity contract 年金合约 2@MN]
Low  
annuity on human life 人寿年金 i7eI=f-
Q  
antecedent debt 先前的债项 g"y?nF.&F  
ante-dated cheque 倒填日期支票 ?q%b*Ek  
anticipated expenditure 预期开支 =,Ttw>  
anticipated net profit 预期纯利 vg^M
yn   
anticipated revenue 预期收入 \f"?Tv-C '  
anti-inflation measure 反通货膨胀措施 (K!4Kp^m  
anti-inflationary stance 反通货膨胀立场 NfF~dK|  
apparent deficit 表面赤字 \p6 }  
apparent financial solvency 表面偿债能力 (fXq<GXAn/  
apparent partner 表面合伙人 |%ZpatZA5  
application for personal assessment 个人入息课税申请书 /PC`0/b  
application of fund 资金应用 1VfSSO  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 6ojo##j  
appointed actuary 委任精算师 Kpg:yrc['  
appointed auditor 委任核数师；委任审计师 VG#Q;
Xd}  
appointed trustee 委任的受托人 ]P*!'iYN(  
appointer 委任人 -2lRia  
apportioned pro rata 按比例分摊 /2h][zrZ[.  
apportionment 分配；分摊 rl| Q)A{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P^(.tr3t  
apportionment formula 分摊方程式 z~.9@[LG]  
apportionment of estate duty 遗产税的分摊 K^ 6+Ily  
appraisal 估价；评估 @+dHF0aXd  
appreciable growth 可观增长 3'@&c?Fye  
appreciable impact 显着影响 ^K*-G@B  
appreciable increase 可观增长 BE%Z\E[[m  
appreciation 增值；升值 6_ ]8\n  
appreciation against other currencies 相对其他货币升值 #>q[oie1e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l;5`0N?QO  
appreciation tax 增值税 "/ y|VTV"  
appropriation 拨款；拨用；拨付 CZfE |T~  
appropriation account 拨款帐目 l"L+e!B~  
Appropriation Bill 拨款法案 #HDe sen  
appropriation-in-aid system 补助拨款办法 ]BfR.,,  
approved assets 核准资产 kJeu40o N  
approved basket stock 认可一篮子证券 ;KS`,<^-  
approved budget 核准预算 Bbs5f@E  
approved charitable donation 认可慈善捐款 ` @>ZGL:  
approved charitable institution 认可慈善机构 lA4hm4"i(,  
approved currency 核准货币；认可货币 O#PwRud$  
approved estimates 核准预算 =phiD&=  
approved estimates of expenditure 核准开支预算 h60\ Y 8  
approved overseas insurer 核准海外保险人 ) MBS  
approved overseas trust company 核准海外信托公司 eE,;K1  
approved pooled investment fund 核准汇集投资基金 TMY{OI8a  
approved provident fund scheme 认可公积金计划 Z~R
dFC  
approved provision 核准拨款 D1! {S7  
approved redeemable share 核准可赎回股份 .~22^k  
approved regional stock 认可地区性证券 ' ^B3pR:  
approved retirement scheme 认可退休金计划 :}y| 4*z  
approved subordinated loan 核准附属贷款 CLktNR(45  
arbitrage 套戥；套汇；套利 TnxU/)  
arbitrageur 套戥者；套汇者 r8+*|$K  
arbitrary amount 临时款项 QqjTLuN  
arrangement 措施；安排；协定 gDj_KKd  
arrears 欠款 uOb2npPj  
arrears of pay 欠付薪酬 V^ Y*xZ  
arrears of revenue 逾期未收税款；逾期未收的帐项 z0;9SZ9  
articles of association 组织章程；组织细则；组织章程细则 +/ }_%Cf8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
cUN Go%Y  
ascertainment of profit 确定利润 1{7_ 
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"Asia Clear" “亚洲结算系统”