[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 j~N*TXkC  
allotment notice 股份配售通知；配股通知 iW6O9~  
allotment of shares 股份分配 \na$Sb+  
allowable 可获宽免；免税的 5b:1+5iF-  
allowable business loss 可扣除的营业亏损 0i\
>(o  
allowable expenses 可扣税的支出 ~ =u8H  
allowance 免税额；津贴；备抵；准备金 TAUl{??,  
allowance for debts 债项的免税额 iTin
Z!Ut  
allowance for depreciation by wear and tear 耗损折旧免税额 MUl`0H"tR  
allowance for funeral expenses 殡殓费的免税额 0HWSdf|w  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sc]#T)xG  
allowance for repairs and outgoings 修葺及支出方面的免税额 \)dp  
allowance to debtor 给债务人的津贴 9^!.!%6O$  
alteration of capital 资本更改 'aEK{#en  
alternate trustee 候补受托人 wK2$hsq ue  
amalgamation 合并 x~5,v5R^]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C?|sQcCE  
ambit of charges 征税范围；收费范围 C)U4Fr ?E:  
amended valuation 经修订的估值 ~S('\h)1  
American Commodities Exchange 美国商品交易所 1R}9k)JQ  
American Express Bank Limited 美国运通银行 G|jHic!  
American Stock Exchange 美国证券交易所 >I S4  
amortization 摊销 7;p/S#P:  
amount due from banks 存放银行同业的款项 y7pBcyWTE=  
amount due from banks abroad 存放海外银行同业的款项 1vq2`lWpx  
amount due from holding companies 控股公司欠款 %/3+
:}@G  
amount due from local banks 存放本港银行同业的款项 Yuv=<V  
amount due to banks 银行同业的存款 igQz
L*X  
amount due to banks abroad 海外银行同业的存款 "1gIR^S%9  
amount due to holding companies 控股公司存款 Lz1KDXr`)+  
amount due to local banks 本港银行同业的存款 +}m`$B}mJ  
amount due to outport banks 外埠银行同业的存款 zmQQ/7K  
amount for note issue 发行纸币的款额 oL~1M=r  
amount of bond 担保契据的款额 ;}6wj@8He  
amount of consideration 代价款额 QyA^9@iVs  
amount of contribution 供款数额 Dl.<(/  
amount of indebtedness 负债款额 3DO*kM1s@  
amount of principal of the loan 贷款本金额 N$>Ml!J  
amount of rates chargeable 应征差饷数额 f=91 Z_M  
amount of share capital 股本额 %S^ke`MhF  
amount of sums assured 承保款额 $|7"9W}m*  
amount of variation 变动幅度 $zOV*O2  
amount of vote 拨款数额 jk`U7G*  
amount payable 应付款额 z2V ->UK)  
amount receivable 应收款额 cWnEp';.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r } Wdj  
analysis 分析 GdC=>\]  
ancillary risk 附属风险 ]iTP5~8U
 
annual account 周年帐目；周年帐目报表；年度决算；年结 JVg}XwR  
annual accounting date 年结日期 5xr2  
annual allowance 每年免税额；年积金；年度津贴；年津 d0T 8Cwcb  
annual balance 年度余额 Z<|x6%  
annual disposable income 每年可动用收入 )PR`irw  
annual estimates 周年预算 CHS}tCfos>  
annual fee 年费 .Od@i$E>&  
annual general meeting 周年大会 0>m$e(Z  
annual growth rate 年增率；每年增长率 d3a!s  
annual long-term supplement 长期个案每年补助金 ipu~T)
}  
annual pensionable emolument 可供计算退休金的年薪 W/RB|TMT  
annual report 年报 nEUH;z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e lM<S3  
annual return 周年报表；周年申报表；每年报税表格 ?ZTA3mV?+  
Annual Return Rules 《周年报表规则》 [GCaRk>b,  
annual review of consumer prices 每年消费物价回顾 9k93:#{WE  
annual roll-forward basis 逐年延展方式 6a9:P@tY  
annual salary 年薪 xX%{i0E  
annual statement 年度报表；年度决算表 "uZ^zV`"  
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 N\s-{7K  
annuitant 年金受益人 .`KzA]& #  
annuity 年金 VSO(DCr"L  
annuity contract 年金合约 7lYf+&JZ  
annuity on human life 人寿年金 {y{O ze  
antecedent debt 先前的债项 rLeQBp'  
ante-dated cheque 倒填日期支票 ~Q^.7.-T  
anticipated expenditure 预期开支 "&qAV'U
 
anticipated net profit 预期纯利 9Pvv6WyKy  
anticipated revenue 预期收入 bOYM-\ {y  
anti-inflation measure 反通货膨胀措施 nCV 7(ldmH  
anti-inflationary stance 反通货膨胀立场 ;<o?JM  
apparent deficit 表面赤字 q+qF;7dN@  
apparent financial solvency 表面偿债能力 ,WsG,Q(K  
apparent partner 表面合伙人 >t9
DI  
application for personal assessment 个人入息课税申请书 LCXWpUj~  
application of fund 资金应用 0WZd$  
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 'o=DGm2H  
appointed actuary 委任精算师 ?;w`hA3ei  
appointed auditor 委任核数师；委任审计师 kg( }%Ih  
appointed trustee 委任的受托人 xA;)02  
appointer 委任人 "\lOOp^-  
apportioned pro rata 按比例分摊 (uHyWEHt  
apportionment 分配；分摊 5l,Lp'k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V~8]ag4  
apportionment formula 分摊方程式 8YPX8d8u  
apportionment of estate duty 遗产税的分摊 VeEa17g&  
appraisal 估价；评估 m+dQBsz\  
appreciable growth 可观增长 #xR=U"  
appreciable impact 显着影响 ifWQwS/,a  
appreciable increase 可观增长 B)d 4]]4\\  
appreciation 增值；升值 T#e|{ZCbq  
appreciation against other currencies 相对其他货币升值 !mVq+_7]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ii3F|Vb G  
appreciation tax 增值税 DgRn^gL{Q  
appropriation 拨款；拨用；拨付 @}r s6 G  
appropriation account 拨款帐目 <v\$r2C*  
Appropriation Bill 拨款法案 4j,6t|T  
appropriation-in-aid system 补助拨款办法 \,m*CYs`  
approved assets 核准资产 <RbsQ^U  
approved basket stock 认可一篮子证券 );S8`V  
approved budget 核准预算 G `e U   
approved charitable donation 认可慈善捐款 pL*aU=FjQ  
approved charitable institution 认可慈善机构 Yp3y%n  
approved currency 核准货币；认可货币 %<|<%~l&  
approved estimates 核准预算 D#,A_GA{A  
approved estimates of expenditure 核准开支预算 C!1)3w|  
approved overseas insurer 核准海外保险人 C%%gCPI^y  
approved overseas trust company 核准海外信托公司 @tRDKPh  
approved pooled investment fund 核准汇集投资基金 trA ^JY  
approved provident fund scheme 认可公积金计划 IW}Wt{'m  
approved provision 核准拨款 7uu\R=$  
approved redeemable share 核准可赎回股份 hq&9S{E p  
approved regional stock 认可地区性证券 I!lR 7%  
approved retirement scheme 认可退休金计划 |<8Fa%!HHc  
approved subordinated loan 核准附属贷款 1=X1<@*  
arbitrage 套戥；套汇；套利 8X? EB6=c  
arbitrageur 套戥者；套汇者 ]W`M <hEI  
arbitrary amount 临时款项 6#:V3 ;  
arrangement 措施；安排；协定 g^#,!e  
arrears 欠款 s`y g?CR`,  
arrears of pay 欠付薪酬 IQ$6}.  
arrears of revenue 逾期未收税款；逾期未收的帐项 l%u8Lq  
articles of association 组织章程；组织细则；组织章程细则 m}beT
~FT_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [_
KOU2  
ascertainment of profit 确定利润 R%9,.g<  
"Asia Clear" “亚洲结算系统”