[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 "+z?x~rk  
allotment notice 股份配售通知；配股通知 Fi.aC;sx  
allotment of shares 股份分配 &O)
&k  
allowable 可获宽免；免税的 OdQT2PA_  
allowable business loss 可扣除的营业亏损 d\H&dkpH  
allowable expenses 可扣税的支出 :-iMdtm  
allowance 免税额；津贴；备抵；准备金 %*o8L6 Hn  
allowance for debts 债项的免税额 KJ?y@Q  
allowance for depreciation by wear and tear 耗损折旧免税额 5jgdbHog]  
allowance for funeral expenses 殡殓费的免税额 Q| ,B*b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Tzt,/e  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]Ni;w]KE  
allowance to debtor 给债务人的津贴 ~ ^>417>  
alteration of capital 资本更改 l{:a1^[>y  
alternate trustee 候补受托人 cO\-  
amalgamation 合并 2[B4f7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IcrL   
ambit of charges 征税范围；收费范围 7QVuc!V  
amended valuation 经修订的估值 P_g
Yz!  
American Commodities Exchange 美国商品交易所 sowd`I~  
American Express Bank Limited 美国运通银行 x $wd O  
American Stock Exchange 美国证券交易所 rZoj
Y}dWJ  
amortization 摊销 ZkP{[^6d\  
amount due from banks 存放银行同业的款项 'q>2t}KG  
amount due from banks abroad 存放海外银行同业的款项 q8Nn%o=5V  
amount due from holding companies 控股公司欠款 QN>7~=`  
amount due from local banks 存放本港银行同业的款项 ? b[n|^wS  
amount due to banks 银行同业的存款 2oZ9laJO  
amount due to banks abroad 海外银行同业的存款 4Hb $0l  
amount due to holding companies 控股公司存款 Uw/l>\  
amount due to local banks 本港银行同业的存款 tu>{  
amount due to outport banks 外埠银行同业的存款 j'HkBW:L  
amount for note issue 发行纸币的款额 Kzb`$CGK  
amount of bond 担保契据的款额 ?\/qeGW6G  
amount of consideration 代价款额 _Cy:]2o  
amount of contribution 供款数额 b?Pj< tA  
amount of indebtedness 负债款额 spQLG_o,J  
amount of principal of the loan 贷款本金额 J9%@VZut  
amount of rates chargeable 应征差饷数额 3L_I[T$s  
amount of share capital 股本额 1/ZR*fa  
amount of sums assured 承保款额 B/J&l  
amount of variation 变动幅度 H^~.mBP n  
amount of vote 拨款数额 F52B~@.  
amount payable 应付款额 >Z Ke  
amount receivable 应收款额 Ch_xyuJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m7=1%6FN3  
analysis 分析
[4+
q+  
ancillary risk 附属风险 9Bdt(}0A  
annual account 周年帐目；周年帐目报表；年度决算；年结 JI|6B  
annual accounting date 年结日期 'R9g7,53R  
annual allowance 每年免税额；年积金；年度津贴；年津 U@Tj B  
annual balance 年度余额 -6=<#9R  
annual disposable income 每年可动用收入 U>S`k6  
annual estimates 周年预算 7OVbP%n)d2  
annual fee 年费 h?UVDzI!O  
annual general meeting 周年大会 hzY[ G:  
annual growth rate 年增率；每年增长率 i3mAfDF  
annual long-term supplement 长期个案每年补助金 y69J%/c ra  
annual pensionable emolument 可供计算退休金的年薪 TNY4z(r  
annual report 年报 !&]z*t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "Vd_CO  
annual return 周年报表；周年申报表；每年报税表格 K3mAXC,d  
Annual Return Rules 《周年报表规则》 OQ4c#V?  
annual review of consumer prices 每年消费物价回顾 E-ZRG!)[v  
annual roll-forward basis 逐年延展方式 H]31l~@]  
annual salary 年薪 ~2
uh'e3  
annual statement 年度报表；年度决算表 VY+>=!  
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 gJ3c;  
annuitant 年金受益人 G Z}/leR  
annuity 年金 WxGSv#u  
annuity contract 年金合约 kII7z;<^`  
annuity on human life 人寿年金 -s__E  
antecedent debt 先前的债项 F9XT lA  
ante-dated cheque 倒填日期支票  0=6/yc  
anticipated expenditure 预期开支 >O]s&34  
anticipated net profit 预期纯利 7\/5r.  
anticipated revenue 预期收入 $ _j1kx$  
anti-inflation measure 反通货膨胀措施 S<6k0b(,_3  
anti-inflationary stance 反通货膨胀立场 .tF|YP==  
apparent deficit 表面赤字 O.k\]'  
apparent financial solvency 表面偿债能力 `_ (~ Ud  
apparent partner 表面合伙人 ivrXwZ7jT  
application for personal assessment 个人入息课税申请书 Mth6-^g5  
application of fund 资金应用 ?\H.S9CZ^  
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 MonS hIz  
appointed actuary 委任精算师 en9en=n|  
appointed auditor 委任核数师；委任审计师 ^uaFg`S  
appointed trustee 委任的受托人 q42FPq  
appointer 委任人 [cU,!={  
apportioned pro rata 按比例分摊 
_zC (J  
apportionment 分配；分摊 @qK<T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 iRV;Fks  
apportionment formula 分摊方程式 Pg^h,
2h  
apportionment of estate duty 遗产税的分摊
0H = 9@  
appraisal 估价；评估 $V8vrT#:  
appreciable growth 可观增长 K]N~~*`%`  
appreciable impact 显着影响 ;R[&pDx  
appreciable increase 可观增长 +T _ p8W+j  
appreciation 增值；升值 ;G
m>O7"|@  
appreciation against other currencies 相对其他货币升值 A['uD<4b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f\ "`7  
appreciation tax 增值税 ~v:#zU  
appropriation 拨款；拨用；拨付 FcB]wz  
appropriation account 拨款帐目 CfNHv-j DL  
Appropriation Bill 拨款法案 2xN1=ug  
appropriation-in-aid system 补助拨款办法 51u8.%{4  
approved assets 核准资产 hS/oOeG<Y  
approved basket stock 认可一篮子证券 TW8E^k7  
approved budget 核准预算 qCi6kEr  
approved charitable donation 认可慈善捐款 J]^)vxm3  
approved charitable institution 认可慈善机构 y'(l]F1]  
approved currency 核准货币；认可货币 h/j+b.|  
approved estimates 核准预算 sk.<|-(o  
approved estimates of expenditure 核准开支预算 SxdH%agM  
approved overseas insurer 核准海外保险人 A
]id*RtY  
approved overseas trust company 核准海外信托公司 > SU2Jw  
approved pooled investment fund 核准汇集投资基金 :,X,!0pWRp  
approved provident fund scheme 认可公积金计划 2;VggPpT  
approved provision 核准拨款 uW3`gwwlU  
approved redeemable share 核准可赎回股份 hiZE8?0+~N  
approved regional stock 认可地区性证券 N{U``LV  
approved retirement scheme 认可退休金计划 NguJ[  
approved subordinated loan 核准附属贷款 (iXo\y`z  
arbitrage 套戥；套汇；套利 '8R5?9"  
arbitrageur 套戥者；套汇者 ^p?O1qTg  
arbitrary amount 临时款项 ;I1} g]  
arrangement 措施；安排；协定 BFmd`#{l  
arrears 欠款 2"*
7HS  
arrears of pay 欠付薪酬 9=p^E#d  
arrears of revenue 逾期未收税款；逾期未收的帐项 a;jXMR  
articles of association 组织章程；组织细则；组织章程细则 H|T!}M>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S\RjP*H*  
ascertainment of profit 确定利润 tt2`N3Eu\  
"Asia Clear" “亚洲结算系统”