[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 f@J-6uQ7w  
allotment notice 股份配售通知；配股通知 qgsKbsl  
allotment of shares 股份分配 _6'HBE  
allowable 可获宽免；免税的 2d-C}&}L\  
allowable business loss 可扣除的营业亏损 T8J[B( )L  
allowable expenses 可扣税的支出 W_G'wU
3R  
allowance 免税额；津贴；备抵；准备金 GwZ(3  
allowance for debts 债项的免税额 n&}ILLc  
allowance for depreciation by wear and tear 耗损折旧免税额 RLbxNn  
allowance for funeral expenses 殡殓费的免税额 Amvl/bO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Yc1ve  
allowance for repairs and outgoings 修葺及支出方面的免税额 <o\I C?A  
allowance to debtor 给债务人的津贴 V s1Z$HS`  
alteration of capital 资本更改 G |vG5$Nf  
alternate trustee 候补受托人 {AqPQeNgz  
amalgamation 合并 fmq9u(! R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VBI~U?0  
ambit of charges 征税范围；收费范围 R>. %0%iq  
amended valuation 经修订的估值 k-\RdX)E  
American Commodities Exchange 美国商品交易所 NX:i]t  
American Express Bank Limited 美国运通银行 fRd^@@,[  
American Stock Exchange 美国证券交易所 [O(8
izv  
amortization 摊销 Mi_/ ^  
amount due from banks 存放银行同业的款项 Az>gaJ/_  
amount due from banks abroad 存放海外银行同业的款项 qU,u(El  
amount due from holding companies 控股公司欠款 KZSvT{  
amount due from local banks 存放本港银行同业的款项 sYb(g'W*'  
amount due to banks 银行同业的存款 7q[a8rUdh  
amount due to banks abroad 海外银行同业的存款 V3$Yr"rZ;  
amount due to holding companies 控股公司存款 -.X-02  
amount due to local banks 本港银行同业的存款 }e*OprF  
amount due to outport banks 外埠银行同业的存款 "i;c)ZP  
amount for note issue 发行纸币的款额 [Dq!t1  
amount of bond 担保契据的款额 ')>& :~  
amount of consideration 代价款额 (-U6woB6o  
amount of contribution 供款数额 &?#G)suP  
amount of indebtedness 负债款额 7B,axkr  
amount of principal of the loan 贷款本金额 :v kTV~  
amount of rates chargeable 应征差饷数额 m|w-}s,  
amount of share capital 股本额 UMbM3m=\  
amount of sums assured 承保款额 G\1\L*+0  
amount of variation 变动幅度 Q4,!N(>D  
amount of vote 拨款数额 qx~-(|s `H  
amount payable 应付款额 S @MO  
amount receivable 应收款额 g",htYoEnj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xMu[#\Vc  
analysis 分析 XNJPf) T  
ancillary risk 附属风险 kq kj.#u  
annual account 周年帐目；周年帐目报表；年度决算；年结  {FU,om9  
annual accounting date 年结日期 >3a<#s{%  
annual allowance 每年免税额；年积金；年度津贴；年津 ?@i_\<A2  
annual balance 年度余额 LJAqk2k   
annual disposable income 每年可动用收入 :_FnQhzg  
annual estimates 周年预算 x2bKFJ>e@  
annual fee 年费 9zKrFqhNo  
annual general meeting 周年大会 58@YWvAk  
annual growth rate 年增率；每年增长率 plRBfw>]N  
annual long-term supplement 长期个案每年补助金 S3iXG @  
annual pensionable emolument 可供计算退休金的年薪 A+&^As
2  
annual report 年报 | aovZ/b4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #DI%l`B  
annual return 周年报表；周年申报表；每年报税表格 eZMDtB  
Annual Return Rules 《周年报表规则》 7xIXFuu  
annual review of consumer prices 每年消费物价回顾 m["`Op4  
annual roll-forward basis 逐年延展方式 eI7 FbOze  
annual salary 年薪 D 1Q@4 g  
annual statement 年度报表；年度决算表 R"9^FQ13  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 L:ox$RU  
annuitant 年金受益人 >vPDF+u  
annuity 年金 1sqBBd"=PY  
annuity contract 年金合约 `H.~#$  
annuity on human life 人寿年金 O#g'4 S  
antecedent debt 先前的债项 `EUufTYi
 
ante-dated cheque 倒填日期支票 Ip0~  
anticipated expenditure 预期开支 ]c.1&OB7o  
anticipated net profit 预期纯利 ;p!|E3o.  
anticipated revenue 预期收入 
+M"Fv9  
anti-inflation measure 反通货膨胀措施 ur
,!-t(~t  
anti-inflationary stance 反通货膨胀立场 vjc
G F'-  
apparent deficit 表面赤字 NYoh6AR  
apparent financial solvency 表面偿债能力 y\Z$8'E5W  
apparent partner 表面合伙人 aeQvIob@  
application for personal assessment 个人入息课税申请书 CHeU?NtFps  
application of fund 资金应用 GxL;@%B  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 McRAy%{z  
appointed actuary 委任精算师 [<+A?M=  
appointed auditor 委任核数师；委任审计师 4'ym vR  
appointed trustee 委任的受托人 <,r|*pkhp~  
appointer 委任人 M?iU$qI  
apportioned pro rata 按比例分摊 3 ?1qI'5  
apportionment 分配；分摊 G^`IfF-j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GESEj%R/b  
apportionment formula 分摊方程式 i:6`Rmz1.  
apportionment of estate duty 遗产税的分摊 x +=zG4Hm  
appraisal 估价；评估 i|]Kw9  
appreciable growth 可观增长 =ZE]jmD4P  
appreciable impact 显着影响 0UJ%tPS  
appreciable increase 可观增长 b?p<y`  
appreciation 增值；升值 B^;P:S<yG  
appreciation against other currencies 相对其他货币升值 `K,{Y_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H]6i1j  
appreciation tax 增值税 qgT~yDm  
appropriation 拨款；拨用；拨付 Aj854 L(!  
appropriation account 拨款帐目 U
E-<  
Appropriation Bill 拨款法案 Xu4C*]A>  
appropriation-in-aid system 补助拨款办法 #Sxk[[KwH*  
approved assets 核准资产 :2'y=t#  
approved basket stock 认可一篮子证券 M.|cl#  
approved budget 核准预算 u3"0K['3  
approved charitable donation 认可慈善捐款 WIe7>wkC  
approved charitable institution 认可慈善机构 t<)C bple\  
approved currency 核准货币；认可货币 ,N[N;Uoj  
approved estimates 核准预算 {`FkiB` i  
approved estimates of expenditure 核准开支预算 5s=ZA*(sY  
approved overseas insurer 核准海外保险人 81gcM
?  
approved overseas trust company 核准海外信托公司 LW={| 3}  
approved pooled investment fund 核准汇集投资基金 'pCZx9*c  
approved provident fund scheme 认可公积金计划 RZ(*%b<C  
approved provision 核准拨款 ! :[`>=!  
approved redeemable share 核准可赎回股份 7#~v<M6  
approved regional stock 认可地区性证券 qc(R /[  
approved retirement scheme 认可退休金计划 y$ L@!r/s  
approved subordinated loan 核准附属贷款 g[oa'.*OB  
arbitrage 套戥；套汇；套利 ^#|Sl D]  
arbitrageur 套戥者；套汇者 BHVC& F*>  
arbitrary amount 临时款项 / $Qs1*  
arrangement 措施；安排；协定 Vs[A  
arrears 欠款 RcZg/{[{  
arrears of pay 欠付薪酬 aG"j9A~ &  
arrears of revenue 逾期未收税款；逾期未收的帐项 YXJreM5  
articles of association 组织章程；组织细则；组织章程细则 Z~g6C0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (Dy6I;S  
ascertainment of profit 确定利润 YUzx,Y>k  
"Asia Clear" “亚洲结算系统”