[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 Pqiw[+a$  
allotment notice 股份配售通知；配股通知 NH&/=  
allotment of shares 股份分配 vf6_oX<Os  
allowable 可获宽免；免税的 `B6~KZ  
allowable business loss 可扣除的营业亏损 V|GH4DT=  
allowable expenses 可扣税的支出 R~OameRR  
allowance 免税额；津贴；备抵；准备金 A;~lG3j4  
allowance for debts 债项的免税额 y'\BpP  
allowance for depreciation by wear and tear 耗损折旧免税额 F:nh
Sd  
allowance for funeral expenses 殡殓费的免税额 H]&a}WQ_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8xs}neDg*  
allowance for repairs and outgoings 修葺及支出方面的免税额  1@Abs  
allowance to debtor 给债务人的津贴 +>3XJlZV  
alteration of capital 资本更改 &)` xlIw}  
alternate trustee 候补受托人 #'5|$ug[  
amalgamation 合并 &:1PF.)N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A&EVzmj-+X  
ambit of charges 征税范围；收费范围 qxS=8#-`(  
amended valuation 经修订的估值 d%1T v1={  
American Commodities Exchange 美国商品交易所 X"_,#3Ko!  
American Express Bank Limited 美国运通银行 <vxj*M;  
American Stock Exchange 美国证券交易所 Zzy!D  
amortization 摊销 ` K -j  
amount due from banks 存放银行同业的款项 K.3)m]dCl  
amount due from banks abroad 存放海外银行同业的款项 o5=1  
amount due from holding companies 控股公司欠款 J2A+x\{<  
amount due from local banks 存放本港银行同业的款项 ~aKM+KmtPH  
amount due to banks 银行同业的存款 }
diB  
amount due to banks abroad 海外银行同业的存款 I(LBc  
amount due to holding companies 控股公司存款 g/Q"%GN,  
amount due to local banks 本港银行同业的存款 :`('lrq  
amount due to outport banks 外埠银行同业的存款 g<C_3a p/  
amount for note issue 发行纸币的款额 ZH'- >/  
amount of bond 担保契据的款额 <T]BSQk  
amount of consideration 代价款额 ^s*j<fH  
amount of contribution 供款数额 *sNZ.Y:.  
amount of indebtedness 负债款额 UjCQ W:[  
amount of principal of the loan 贷款本金额 #p'Xq }]  
amount of rates chargeable 应征差饷数额 \@G 7Kk*l  
amount of share capital 股本额 >6fc`3*!  
amount of sums assured 承保款额 kLc}a5;  
amount of variation 变动幅度 b(^gv  
amount of vote 拨款数额 S$9>9!1>*  
amount payable 应付款额 QwF\s13  
amount receivable 应收款额 :[icd2JCw]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F3BWi[Xh  
analysis 分析 LxD >eA  
ancillary risk 附属风险 8MUY  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]O%wZIp\P  
annual accounting date 年结日期 )_[eqr  
annual allowance 每年免税额；年积金；年度津贴；年津 XLwmX i  
annual balance 年度余额 :r5DR`Rfm  
annual disposable income 每年可动用收入 WhPwD6l>  
annual estimates 周年预算 *Uq1q  
annual fee 年费 -M]NdgI  
annual general meeting 周年大会 <cC0l-=  
annual growth rate 年增率；每年增长率 TL^af
-  
annual long-term supplement 长期个案每年补助金 P-B3<~*i!  
annual pensionable emolument 可供计算退休金的年薪 21(8/F ~{  
annual report 年报 zJ-_{GiM*L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 61qs`N=k  
annual return 周年报表；周年申报表；每年报税表格 oWCy%76@  
Annual Return Rules 《周年报表规则》 luA k$Es  
annual review of consumer prices 每年消费物价回顾 ]IX6>p,  
annual roll-forward basis 逐年延展方式 }^T7S2_Qy  
annual salary 年薪 rByC6HV"  
annual statement 年度报表；年度决算表 #jY\l&E  
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 3O{*~D&n  
annuitant 年金受益人 sZ~q|}D-  
annuity 年金 %V40I{1  
annuity contract 年金合约 U5rcI6  
annuity on human life 人寿年金 UNx|+  
antecedent debt 先前的债项 Xr?(w(3  
ante-dated cheque 倒填日期支票 Cs2hi,s  
anticipated expenditure 预期开支 (_: k s  
anticipated net profit 预期纯利 R$[nYw  
anticipated revenue 预期收入 +TA'P$j  
anti-inflation measure 反通货膨胀措施 R^_7B(  
anti-inflationary stance 反通货膨胀立场 U`{'-L .  
apparent deficit 表面赤字 Cxn<#Kf\-<  
apparent financial solvency 表面偿债能力 ~|W0+&):  
apparent partner 表面合伙人 j$2rU'  
application for personal assessment 个人入息课税申请书 #Az#dt]H  
application of fund 资金应用 BQX6Q<  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 h6Femis  
appointed actuary 委任精算师 608}-J=3#  
appointed auditor 委任核数师；委任审计师 4!%@{H`3  
appointed trustee 委任的受托人 j@yK#==k  
appointer 委任人 0?DD!H)&w  
apportioned pro rata 按比例分摊 /O,>s  
apportionment 分配；分摊 Ino$N|G[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _(#HQd,i  
apportionment formula 分摊方程式 )<J|kC\r6c  
apportionment of estate duty 遗产税的分摊 uc0 1{t0,  
appraisal 估价；评估 cr}T ? $\K  
appreciable growth 可观增长 U avr>-  
appreciable impact 显着影响 A&HN7C%X  
appreciable increase 可观增长 u%TZ),ny-  
appreciation 增值；升值 U8f!yXF'  
appreciation against other currencies 相对其他货币升值 '7lHWqN<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iD;pXE{2s%  
appreciation tax 增值税 & XS2q0-x  
appropriation 拨款；拨用；拨付 kTC'`xv  
appropriation account 拨款帐目 O9+Dd%_KS#  
Appropriation Bill 拨款法案 bOEO2v'cQ  
appropriation-in-aid system 补助拨款办法 &U_YDUQ'L  
approved assets 核准资产 Ry$zF~[  
approved basket stock 认可一篮子证券 SJseP_-  
approved budget 核准预算 K;:_UJ>t  
approved charitable donation 认可慈善捐款 >GbCRN~  
approved charitable institution 认可慈善机构 |4$.mb.  
approved currency 核准货币；认可货币 RA%=_wPD +  
approved estimates 核准预算 JJIlR{WY_  
approved estimates of expenditure 核准开支预算 Y/%(4q*'  
approved overseas insurer 核准海外保险人 4 AIo,{(  
approved overseas trust company 核准海外信托公司 E{Kc$,y  
approved pooled investment fund 核准汇集投资基金 #8Bs15aV  
approved provident fund scheme 认可公积金计划 ce3
UB~Q  
approved provision 核准拨款 _Q9Mn-&qQ  
approved redeemable share 核准可赎回股份 >yZe1CP  
approved regional stock 认可地区性证券 mJ_5Vt=  
approved retirement scheme 认可退休金计划 qjcPJ  
approved subordinated loan 核准附属贷款 O c[F  
arbitrage 套戥；套汇；套利 O/(QLgUr  
arbitrageur 套戥者；套汇者 Fjs:rZ#{  
arbitrary amount 临时款项 (G>S`B  
arrangement 措施；安排；协定 Ipp#{'Do  
arrears 欠款 ab}Kt($  
arrears of pay 欠付薪酬 /?ZO-]q  
arrears of revenue 逾期未收税款；逾期未收的帐项 Oc6_x46S4  
articles of association 组织章程；组织细则；组织章程细则 N$!aP/b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Bf21u9  
ascertainment of profit 确定利润 TR<M3,RG#%  
"Asia Clear" “亚洲结算系统”