[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 k~>9,=::d  
allotment notice 股份配售通知；配股通知 7ks09Cy  
allotment of shares 股份分配 >-r\]/^  
allowable 可获宽免；免税的 rFM`ne<zh  
allowable business loss 可扣除的营业亏损 Fm3-Sn|Po  
allowable expenses 可扣税的支出 82&JYx  
allowance 免税额；津贴；备抵；准备金 >Gk<[0U  
allowance for debts 债项的免税额  @zEEX9U  
allowance for depreciation by wear and tear 耗损折旧免税额 /R8>f  
allowance for funeral expenses 殡殓费的免税额 I--WS[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Un]`
Gd]:  
allowance for repairs and outgoings 修葺及支出方面的免税额 n>Y3hY  
allowance to debtor 给债务人的津贴 uTpKT7t  
alteration of capital 资本更改 ?Mp~^sgp'  
alternate trustee 候补受托人 Y:^~KS=Uz  
amalgamation 合并 UG s <<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UIvTC S  
ambit of charges 征税范围；收费范围 U)zd~ug?m  
amended valuation 经修订的估值 r6Lb0PzMf  
American Commodities Exchange 美国商品交易所 xp7,0'(;  
American Express Bank Limited 美国运通银行 Y)N(uv6  
American Stock Exchange 美国证券交易所 ;8JJ#ED  
amortization 摊销 ndOPD]A'  
amount due from banks 存放银行同业的款项 H:`W\CP7_  
amount due from banks abroad 存放海外银行同业的款项 >f^&^28  
amount due from holding companies 控股公司欠款 6]\F_Z41  
amount due from local banks 存放本港银行同业的款项 kN`[Q$B  
amount due to banks 银行同业的存款 C(3yJ
zg>y  
amount due to banks abroad 海外银行同业的存款 ZF51|b  
amount due to holding companies 控股公司存款 \u2K?wC  
amount due to local banks 本港银行同业的存款 wHBkaPO!  
amount due to outport banks 外埠银行同业的存款 c#OZ=`
 
amount for note issue 发行纸币的款额 C:h
fI;*7  
amount of bond 担保契据的款额 b5_A*-s$M  
amount of consideration 代价款额 %aaOws  
amount of contribution 供款数额 req=w;E:  
amount of indebtedness 负债款额 Eg3rbqM- 8  
amount of principal of the loan 贷款本金额 -vGyEd7  
amount of rates chargeable 应征差饷数额 _R1
UEE3M  
amount of share capital 股本额 ;} gvBI2e  
amount of sums assured 承保款额 "@gJ[BL#  
amount of variation 变动幅度  s+[_5n~  
amount of vote 拨款数额 teUCK(;23  
amount payable 应付款额 #v:<\-MjN  
amount receivable 应收款额 .Y&_k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .Ap[C? mV  
analysis 分析 )"&-vg<  
ancillary risk 附属风险 \C ZiU3  
annual account 周年帐目；周年帐目报表；年度决算；年结 3SpDV'}  
annual accounting date 年结日期 ( ]AErz+  
annual allowance 每年免税额；年积金；年度津贴；年津 Jb6rEV>  
annual balance 年度余额 x-nwo:OA  
annual disposable income 每年可动用收入 Uf q"_^4  
annual estimates 周年预算 Y">Q16(  
annual fee 年费 Y3-Tg~/~W  
annual general meeting 周年大会 BNyDEFd  
annual growth rate 年增率；每年增长率 1|;WaO1Q  
annual long-term supplement 长期个案每年补助金 N,(@k[uta  
annual pensionable emolument 可供计算退休金的年薪 S"|D!}@-  
annual report 年报 1;fs`k0p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D?}LKs[  
annual return 周年报表；周年申报表；每年报税表格 '$ s:cS`=  
Annual Return Rules 《周年报表规则》 %sa
TyF,  
annual review of consumer prices 每年消费物价回顾 '&?47+W  
annual roll-forward basis 逐年延展方式 \tyL`&)  
annual salary 年薪 18}L89S
>  
annual statement 年度报表；年度决算表 k|BY 7C  
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/ }8<  
annuitant 年金受益人 $B }(5Da  
annuity 年金 Uk S86`.  
annuity contract 年金合约 
%a5Sc|&-  
annuity on human life 人寿年金 dWR?1sV|e  
antecedent debt 先前的债项 bLCrh(<  
ante-dated cheque 倒填日期支票 YxS*im[%]  
anticipated expenditure 预期开支 g|"z'_  
anticipated net profit 预期纯利 cC"7Vt9b  
anticipated revenue 预期收入 klT6?'S  
anti-inflation measure 反通货膨胀措施 k/H<UW?Z]  
anti-inflationary stance 反通货膨胀立场 %T}{rU~X  
apparent deficit 表面赤字 K.o?g?&<  
apparent financial solvency 表面偿债能力 )09_CC!a  
apparent partner 表面合伙人 s_zZ@azJ  
application for personal assessment 个人入息课税申请书 xW/JItF  
application of fund 资金应用 { zlq6z  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9rn!U2  
appointed actuary 委任精算师 8Ral%
I:gr  
appointed auditor 委任核数师；委任审计师 >8t(qM-~:  
appointed trustee 委任的受托人 Jfo|/JQ  
appointer 委任人 6@H&S  
apportioned pro rata 按比例分摊 J-Sf9^G  
apportionment 分配；分摊 Z'S>i*Ts  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I #1_  
apportionment formula 分摊方程式 TCmWn$LeE  
apportionment of estate duty 遗产税的分摊 8uyVx9C0  
appraisal 估价；评估 aR}NAL_`w  
appreciable growth 可观增长 6XFO@c}d  
appreciable impact 显着影响 /Klwh1E  
appreciable increase 可观增长 n0!S;HH-  
appreciation 增值；升值 YlPZa3\  
appreciation against other currencies 相对其他货币升值 d`({
z]W;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oWs&W  
appreciation tax 增值税 +8Peh9"  
appropriation 拨款；拨用；拨付 ZJy D/9y  
appropriation account 拨款帐目 5 mER&SX  
Appropriation Bill 拨款法案 Cgq9~U !  
appropriation-in-aid system 补助拨款办法 (>WV
)  
approved assets 核准资产 ot_jG)  
approved basket stock 认可一篮子证券 Q>TaaGc  
approved budget 核准预算 oJ6 d:  
approved charitable donation 认可慈善捐款 {[r'+=}l\S  
approved charitable institution 认可慈善机构 JC>}(yQA  
approved currency 核准货币；认可货币 S:Yo9~  
approved estimates 核准预算 KO{}+~,.6  
approved estimates of expenditure 核准开支预算 w\$b(HC  
approved overseas insurer 核准海外保险人 ^,U&v;  
approved overseas trust company 核准海外信托公司 #Sn&Wo  
approved pooled investment fund 核准汇集投资基金 <6v7_  
approved provident fund scheme 认可公积金计划 $PrzJc  
approved provision 核准拨款 tG%R_$*  
approved redeemable share 核准可赎回股份 c^Wm~" r  
approved regional stock 认可地区性证券 y)s/\l&  
approved retirement scheme 认可退休金计划 ffE%{B?  
approved subordinated loan 核准附属贷款 m1daOeZ]P  
arbitrage 套戥；套汇；套利 !p0FJ].g,  
arbitrageur 套戥者；套汇者 r9b`3yr=  
arbitrary amount 临时款项 I,  
arrangement 措施；安排；协定 egr@:5QwZ{  
arrears 欠款 Ir0er~f+z  
arrears of pay 欠付薪酬 dW:  
arrears of revenue 逾期未收税款；逾期未收的帐项 NA0hQGN}  
articles of association 组织章程；组织细则；组织章程细则 ZQ~?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?I7H ):  
ascertainment of profit 确定利润 i>!f|<  
"Asia Clear" “亚洲结算系统”