[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\JJ7/S`t  
allotment notice 股份配售通知；配股通知 KX e/i~A
S  
allotment of shares 股份分配 W=v4dy]B  
allowable 可获宽免；免税的 8+no>%L  
allowable business loss 可扣除的营业亏损 >#}MDwKZD  
allowable expenses 可扣税的支出 <qD/ #$  
allowance 免税额；津贴；备抵；准备金 DPuz'e*  
allowance for debts 债项的免税额 +.N3kH  
allowance for depreciation by wear and tear 耗损折旧免税额 \%nFCK0  
allowance for funeral expenses 殡殓费的免税额 [#y /`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [Az QP!gi  
allowance for repairs and outgoings 修葺及支出方面的免税额 si.A"\bm  
allowance to debtor 给债务人的津贴 s;'XX}Y  
alteration of capital 资本更改 ng]jpdeA  
alternate trustee 候补受托人 pK=$)<I"6  
amalgamation 合并 ?{ s!.U[T@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F+A"-k_\T#  
ambit of charges 征税范围；收费范围 N&`VMEB)k  
amended valuation 经修订的估值 uT8@p8  
American Commodities Exchange 美国商品交易所 $x,?+
N  
American Express Bank Limited 美国运通银行 shbPy   
American Stock Exchange 美国证券交易所 ,?Pn-aC+  
amortization 摊销 e0O2>w  
amount due from banks 存放银行同业的款项 y5_`<lFv  
amount due from banks abroad 存放海外银行同业的款项 0be1aY;m&  
amount due from holding companies 控股公司欠款 )clSW  
amount due from local banks 存放本港银行同业的款项 csg:#-gE  
amount due to banks 银行同业的存款 ncg5%(2  
amount due to banks abroad 海外银行同业的存款 tlw$/tMa  
amount due to holding companies 控股公司存款 3$Ew55  
amount due to local banks 本港银行同业的存款 6QsH?!bu  
amount due to outport banks 外埠银行同业的存款 JcsJfTI  
amount for note issue 发行纸币的款额 3F'{JP  
amount of bond 担保契据的款额 lWS@<j  
amount of consideration 代价款额 l6Hu(.Ls;j  
amount of contribution 供款数额 #3@ Du(_n  
amount of indebtedness 负债款额 `Tt}:9/3  
amount of principal of the loan 贷款本金额  %Gp%l  
amount of rates chargeable 应征差饷数额 p<1z!`!P  
amount of share capital 股本额 Zw
+VcZz3  
amount of sums assured 承保款额 :USN`"  
amount of variation 变动幅度 m+p}Qi8i)  
amount of vote 拨款数额 s(56aE  
amount payable 应付款额 ( zQ)EHRD  
amount receivable 应收款额 %VG;vW\V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2XhtK  
analysis 分析 yidUtSv=,  
ancillary risk 附属风险 ^)ouL25Z*2  
annual account 周年帐目；周年帐目报表；年度决算；年结 nU]n]gd  
annual accounting date 年结日期 Wz)O,X^  
annual allowance 每年免税额；年积金；年度津贴；年津 hn9'M!*:O  
annual balance 年度余额 V4cCu~(3;~  
annual disposable income 每年可动用收入 fE"Q:K6r2  
annual estimates 周年预算 C"bG?Mb  
annual fee 年费 *yJCnoF  
annual general meeting 周年大会 ^lVZW8  
annual growth rate 年增率；每年增长率 5wM*(H^c[  
annual long-term supplement 长期个案每年补助金 x`8rR
;N!  
annual pensionable emolument 可供计算退休金的年薪 L/Cp\|~ O  
annual report 年报 4Q2=\-KFj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Oo'IeXQ9(  
annual return 周年报表；周年申报表；每年报税表格 _2Sb?]Xn  
Annual Return Rules 《周年报表规则》 SS?^-BI  
annual review of consumer prices 每年消费物价回顾 n_;qB7,,  
annual roll-forward basis 逐年延展方式 MhMY"bx8  
annual salary 年薪 zfvMH"1  
annual statement 年度报表；年度决算表 X._skq  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lSv?! 2  
annuitant 年金受益人 M@$}Og  
annuity 年金 #<
ppiu$  
annuity contract 年金合约
&YQ
 
annuity on human life 人寿年金 5WN^8`{'3  
antecedent debt 先前的债项 ,|hM`<"?  
ante-dated cheque 倒填日期支票 }*.S=M]y $  
anticipated expenditure 预期开支 Sa5+_TW  
anticipated net profit 预期纯利 shjc`Tqm  
anticipated revenue 预期收入 ^):m^w.  
anti-inflation measure 反通货膨胀措施 x] [/9e  
anti-inflationary stance 反通货膨胀立场 K)z{R n  
apparent deficit 表面赤字 0zrgK;9
 
apparent financial solvency 表面偿债能力 , 'WhF-  
apparent partner 表面合伙人 V
Oc_7q_=  
application for personal assessment 个人入息课税申请书 S~BBBD  
application of fund 资金应用 v~|~&Dwq  
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 3WdYDv]N}L  
appointed actuary 委任精算师 I&9_F%rX  
appointed auditor 委任核数师；委任审计师 F?!P7 zW  
appointed trustee 委任的受托人 }SL&Y`Y]  
appointer 委任人 [?rK9I&  
apportioned pro rata 按比例分摊  j#^EZ/  
apportionment 分配；分摊 3vx5dUgl,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^0A}iJL  
apportionment formula 分摊方程式 r !H'8O!  
apportionment of estate duty 遗产税的分摊 Dqss/vw
V  
appraisal 估价；评估 ~JjL411pG  
appreciable growth 可观增长 W\mj?R  
appreciable impact 显着影响 E'3=qTbiD  
appreciable increase 可观增长 /Y=Cg%+  
appreciation 增值；升值 <9zzjgzG{c  
appreciation against other currencies 相对其他货币升值 4to)ff  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L?~>eT  
appreciation tax 增值税 eVL#3|=  
appropriation 拨款；拨用；拨付 p,_,o3@~  
appropriation account 拨款帐目 O@*7O~ eO  
Appropriation Bill 拨款法案 ^PwZP;On  
appropriation-in-aid system 补助拨款办法 s"u6po.'  
approved assets 核准资产 &PY~m<F  
approved basket stock 认可一篮子证券 \G}02h  
approved budget 核准预算 l=EnK"aU  
approved charitable donation 认可慈善捐款 aYTVY
g  
approved charitable institution 认可慈善机构 Z>=IP-,>  
approved currency 核准货币；认可货币 #2*l"3.$.R  
approved estimates 核准预算 P#^-{;B
u  
approved estimates of expenditure 核准开支预算 U^qQ((ek  
approved overseas insurer 核准海外保险人 l%vX$Kw  
approved overseas trust company 核准海外信托公司 Swugt"`nN  
approved pooled investment fund 核准汇集投资基金 O~3<P3W
 
approved provident fund scheme 认可公积金计划 _v~c3y).  
approved provision 核准拨款 Q-A:0F&{t  
approved redeemable share 核准可赎回股份 X`/3X}<$7  
approved regional stock 认可地区性证券 ;#'YO1`gf3  
approved retirement scheme 认可退休金计划 71euRIW'5  
approved subordinated loan 核准附属贷款 )OjTn"  
arbitrage 套戥；套汇；套利 jA<(#lm;  
arbitrageur 套戥者；套汇者 A0mj!P9  
arbitrary amount 临时款项 Xe;Eu  
arrangement 措施；安排；协定 UB%Zq1D|t  
arrears 欠款 jb0wP01R  
arrears of pay 欠付薪酬 w;;yw3  
arrears of revenue 逾期未收税款；逾期未收的帐项 isU7nlc!  
articles of association 组织章程；组织细则；组织章程细则 0tA ~Y26  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Uh6LU5  
ascertainment of profit 确定利润 Vq8G( <77  
"Asia Clear" “亚洲结算系统”