[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 yO7#n0q  
allotment notice 股份配售通知；配股通知 K,U8vc  
allotment of shares 股份分配 vO/3bu}  
allowable 可获宽免；免税的 G)Y,*.,  
allowable business loss 可扣除的营业亏损 =WZ@{z9J  
allowable expenses 可扣税的支出 GWWaH+F[h  
allowance 免税额；津贴；备抵；准备金 ]-SJ";aU  
allowance for debts 债项的免税额 X2:23j<  
allowance for depreciation by wear and tear 耗损折旧免税额 AA= eWg  
allowance for funeral expenses 殡殓费的免税额 $ye>;
Ek  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :l iDoGDi  
allowance for repairs and outgoings 修葺及支出方面的免税额 JB.U&  
allowance to debtor 给债务人的津贴 NN5Ejr,  
alteration of capital 资本更改 vr2PCG[~  
alternate trustee 候补受托人 ?*7
Mn`  
amalgamation 合并 iY&I?o!Ch  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fYh<S  
ambit of charges 征税范围；收费范围 k6o8'6wN  
amended valuation 经修订的估值 yg~@}_C2_  
American Commodities Exchange 美国商品交易所 v#X#F9C  
American Express Bank Limited 美国运通银行 QH,(iX6RY  
American Stock Exchange 美国证券交易所 9zIqSjos"  
amortization 摊销 m_`%#$s}  
amount due from banks 存放银行同业的款项  j},i=v  
amount due from banks abroad 存放海外银行同业的款项 _F|}=^Z`  
amount due from holding companies 控股公司欠款 e:C4f  
amount due from local banks 存放本港银行同业的款项 :rjfAe=s  
amount due to banks 银行同业的存款 .|s,':hA  
amount due to banks abroad 海外银行同业的存款 iy]?j$B$  
amount due to holding companies 控股公司存款 ;G3?Sa7+  
amount due to local banks 本港银行同业的存款 n}(A4^=4KQ  
amount due to outport banks 外埠银行同业的存款 l~DIV$>,Z  
amount for note issue 发行纸币的款额 B##X94aTT  
amount of bond 担保契据的款额 n5IQKYrg  
amount of consideration 代价款额 mF jM6pmo  
amount of contribution 供款数额 2\gIjXX"  
amount of indebtedness 负债款额 %NC/zqPH~  
amount of principal of the loan 贷款本金额 4 fjwC,,  
amount of rates chargeable 应征差饷数额 wp> z04  
amount of share capital 股本额 zZ<
*  
amount of sums assured 承保款额 ae]6F_Qtc*  
amount of variation 变动幅度 F*>#Xr~/  
amount of vote 拨款数额 S'hUh'PZ  
amount payable 应付款额 4i+%~X@p  
amount receivable 应收款额 ZPG,o5`%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P|$n   
analysis 分析 U`qC.s(L  
ancillary risk 附属风险 /x ?@Mn>  
annual account 周年帐目；周年帐目报表；年度决算；年结 [8sYEh  
annual accounting date 年结日期 b},2A'X  
annual allowance 每年免税额；年积金；年度津贴；年津 AF{uFna  
annual balance 年度余额 )4=86>XJT  
annual disposable income 每年可动用收入 $lf/Mg_
H  
annual estimates 周年预算 }h45j8 4)  
annual fee 年费 )-)rL@s.  
annual general meeting 周年大会 x:MwM?  
annual growth rate 年增率；每年增长率 ^:{8z;w!(  
annual long-term supplement 长期个案每年补助金 
|gO7`F2  
annual pensionable emolument 可供计算退休金的年薪 8>eYM  
annual report 年报 HfVHjF)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rwLKY.J]  
annual return 周年报表；周年申报表；每年报税表格 {wz)^A sy  
Annual Return Rules 《周年报表规则》 );d07\V  
annual review of consumer prices 每年消费物价回顾 M\m:H3[  
annual roll-forward basis 逐年延展方式 *gwlW/%Fz  
annual salary 年薪 wG[nwt0L  
annual statement 年度报表；年度决算表 6U*CR=4  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 'cpm 4mT  
annuitant 年金受益人 Q`9c/vPU  
annuity 年金 6T$=(I <4  
annuity contract 年金合约 0* F` h  
annuity on human life 人寿年金 .8|wc  
antecedent debt 先前的债项 p6<JpW5@_  
ante-dated cheque 倒填日期支票 e^O:I  
anticipated expenditure 预期开支 /=p[k^A  
anticipated net profit 预期纯利 $UH:r  
anticipated revenue 预期收入 O]PM L`  
anti-inflation measure 反通货膨胀措施 R BHDfm'~7  
anti-inflationary stance 反通货膨胀立场 @FN|=
?8%  
apparent deficit 表面赤字 p *Q-o  
apparent financial solvency 表面偿债能力 #s~;ss ,  
apparent partner 表面合伙人 D5c 8sB  
application for personal assessment 个人入息课税申请书 ?4R%z([X7  
application of fund 资金应用 Fa>f'VXx  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 yk8b>.Y\A  
appointed actuary 委任精算师 9-T<gYl  
appointed auditor 委任核数师；委任审计师 2X\Pw  
appointed trustee 委任的受托人 xA Ez1  
appointer 委任人 00 x-  
apportioned pro rata 按比例分摊 T5u71C_wmt  
apportionment 分配；分摊 %JE>Z]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dzOco)y  
apportionment formula 分摊方程式 Nj4CkMM[3  
apportionment of estate duty 遗产税的分摊 [y9a.*]u/@  
appraisal 估价；评估 g9" wX?*  
appreciable growth 可观增长 [ *Dj:A)V^  
appreciable impact 显着影响 nm1dd{U6^  
appreciable increase 可观增长 dB_0B.  
appreciation 增值；升值 fG'~@'P~  
appreciation against other currencies 相对其他货币升值 \: J=tAC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O"'xAPQW  
appreciation tax 增值税 lZ-U/$od  
appropriation 拨款；拨用；拨付 H\QkU`b  
appropriation account 拨款帐目 HQP.7.w7 5  
Appropriation Bill 拨款法案 {jO+N+Ez9  
appropriation-in-aid system 补助拨款办法 jV}8VK*`+  
approved assets 核准资产 U)8yd,qG[%  
approved basket stock 认可一篮子证券 +Xs
E  
approved budget 核准预算 |)!f".`  
approved charitable donation 认可慈善捐款 o+Jn
n"8  
approved charitable institution 认可慈善机构 Qa_V
 
approved currency 核准货币；认可货币 }8 z:L<  
approved estimates 核准预算 CKn2ZL  
approved estimates of expenditure 核准开支预算 !Sn|!:N4  
approved overseas insurer 核准海外保险人 Z >`\$1CI  
approved overseas trust company 核准海外信托公司 FJZ'P;3  
approved pooled investment fund 核准汇集投资基金 E_=F'sP?  
approved provident fund scheme 认可公积金计划 E\!X$  
approved provision 核准拨款 6HK1?  
approved redeemable share 核准可赎回股份 V,rc&97  
approved regional stock 认可地区性证券 S&}7XjY  
approved retirement scheme 认可退休金计划 F~6]I
I  
approved subordinated loan 核准附属贷款 7_2D4CI  
arbitrage 套戥；套汇；套利 T$lV+[7  
arbitrageur 套戥者；套汇者 ikc1,o  
arbitrary amount 临时款项 T]wI)  
arrangement 措施；安排；协定 -Rw3[4>@O"  
arrears 欠款 {ze69 h  
arrears of pay 欠付薪酬 l}/_(*  
arrears of revenue 逾期未收税款；逾期未收的帐项 `*vO8v  
articles of association 组织章程；组织细则；组织章程细则 HMF2sc$N  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qt@/  
ascertainment of profit 确定利润 f8lyH'z0 @  
"Asia Clear" “亚洲结算系统”