[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 =:s`C,l.4  
allotment notice 股份配售通知；配股通知 r& a[
?  
allotment of shares 股份分配 =%7drBoD  
allowable 可获宽免；免税的 2nkA%^tR  
allowable business loss 可扣除的营业亏损 +=8wZ]  
allowable expenses 可扣税的支出 Qjfgxy]  
allowance 免税额；津贴；备抵；准备金 9Y,JYc#  
allowance for debts 债项的免税额 RJW O h  
allowance for depreciation by wear and tear 耗损折旧免税额 M4C8K{}  
allowance for funeral expenses 殡殓费的免税额 ?.VKVTX^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (&e!u{I  
allowance for repairs and outgoings 修葺及支出方面的免税额 SCcvU4`o  
allowance to debtor 给债务人的津贴 TF/NA\0c$  
alteration of capital 资本更改 O%T?+1E  
alternate trustee 候补受托人 (kLaXayn  
amalgamation 合并 <t"T'\3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 LIcc0w3  
ambit of charges 征税范围；收费范围 5I2,za&e  
amended valuation 经修订的估值 Gw<D'b)!  
American Commodities Exchange 美国商品交易所 "@nH;Xlq  
American Express Bank Limited 美国运通银行 $yASWz  
American Stock Exchange 美国证券交易所 !{jw!bB  
amortization 摊销 s=n4'`y1  
amount due from banks 存放银行同业的款项 lr>NG,N  
amount due from banks abroad 存放海外银行同业的款项 =-si| 1Z  
amount due from holding companies 控股公司欠款 -O *_+8f  
amount due from local banks 存放本港银行同业的款项 Q ]CMm2L^f  
amount due to banks 银行同业的存款 Hx gC*-A$/  
amount due to banks abroad 海外银行同业的存款 S $p>sItO  
amount due to holding companies 控股公司存款 U80=
f2  
amount due to local banks 本港银行同业的存款 YcobK#c  
amount due to outport banks 外埠银行同业的存款 0DicrnH8  
amount for note issue 发行纸币的款额 zzf@U &x<  
amount of bond 担保契据的款额 uy hh"[  
amount of consideration 代价款额 7\ _MA!:<  
amount of contribution 供款数额 kg^0%-F  
amount of indebtedness 负债款额 zo
?RFn  
amount of principal of the loan 贷款本金额 uBRlvNJ  
amount of rates chargeable 应征差饷数额 4^W!,@W  
amount of share capital 股本额 -MTk9<qnT  
amount of sums assured 承保款额 >N|?>M*  
amount of variation 变动幅度 yI: ;+K  
amount of vote 拨款数额 r/sSkF F  
amount payable 应付款额 ;|Mfq`s  
amount receivable 应收款额 `"=>lu2H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B5z'Tq1  
analysis 分析 1cK'B<5">]  
ancillary risk 附属风险 n2mO-ZXud  
annual account 周年帐目；周年帐目报表；年度决算；年结 D0\>E}Y E  
annual accounting date 年结日期 TTVmm{6  
annual allowance 每年免税额；年积金；年度津贴；年津 qk<jvha  
annual balance 年度余额 Ok_}d&A  
annual disposable income 每年可动用收入 3xy2Z
Yw  
annual estimates 周年预算 #'Y lO-C  
annual fee 年费 b-<0\@`Z#  
annual general meeting 周年大会 _^BA;S@  
annual growth rate 年增率；每年增长率 L/ 7AGR|;C  
annual long-term supplement 长期个案每年补助金 r'*$'QY-N  
annual pensionable emolument 可供计算退休金的年薪 /i,n75/y?  
annual report 年报 -P;0<j@6k5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QJ XP-  
annual return 周年报表；周年申报表；每年报税表格 VCWW(Y1Fd  
Annual Return Rules 《周年报表规则》 `<nxXsLe  
annual review of consumer prices 每年消费物价回顾 *tUOTA 3L  
annual roll-forward basis 逐年延展方式 nFQuoU]ux  
annual salary 年薪 BY~Tc5  
annual statement 年度报表；年度决算表 [Qnf]n\FJ  
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 ~M}{rl.n=  
annuitant 年金受益人 >%tG[jb  
annuity 年金 F}}!e.>c  
annuity contract 年金合约 ^m#tWb)f  
annuity on human life 人寿年金 INA3^p'w  
antecedent debt 先前的债项 zGtJ@HbB  
ante-dated cheque 倒填日期支票 i.t%a{gL  
anticipated expenditure 预期开支 OIPY,cj~  
anticipated net profit 预期纯利 t5+p]7  
anticipated revenue 预期收入 CGi;M=xr  
anti-inflation measure 反通货膨胀措施 !i
"zM}
 
anti-inflationary stance 反通货膨胀立场 ]CzK{-
W  
apparent deficit 表面赤字 ii?T:T@
 
apparent financial solvency 表面偿债能力 HV~Fe!J_  
apparent partner 表面合伙人 M8~3 0L  
application for personal assessment 个人入息课税申请书 HEVjK$  
application of fund 资金应用 AXlV
H%'  
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 hWy@?r.  
appointed actuary 委任精算师 ?y?9;;  
appointed auditor 委任核数师；委任审计师 S"&Gutu3o  
appointed trustee 委任的受托人 +VkL?J  
appointer 委任人 R,BJr y  
apportioned pro rata 按比例分摊 Cx2# 0$  
apportionment 分配；分摊 $U_(e:m}f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +0&^.N
 
apportionment formula 分摊方程式 3Z?ornS  
apportionment of estate duty 遗产税的分摊 2fTuIS<yr  
appraisal 估价；评估 M KfK9>a  
appreciable growth 可观增长 /0/ouA>+  
appreciable impact 显着影响 6.)ug7a
F  
appreciable increase 可观增长 d^=)n-!T  
appreciation 增值；升值 t$$Yi O  
appreciation against other currencies 相对其他货币升值 gML8lu0)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %>&ex
0j]  
appreciation tax 增值税 0#WN2f, <:  
appropriation 拨款；拨用；拨付 'W(u.  
appropriation account 拨款帐目 GNJ/|9
  
Appropriation Bill 拨款法案 Q$U5[
TZm  
appropriation-in-aid system 补助拨款办法 {IgH0+z  
approved assets 核准资产 8JY0]G6  
approved basket stock 认可一篮子证券 T_S3_-|{==  
approved budget 核准预算 9295:Y| w1  
approved charitable donation 认可慈善捐款 p3Ux%/ZqPV  
approved charitable institution 认可慈善机构 IB;yL/T  
approved currency 核准货币；认可货币 46g0 e  
approved estimates 核准预算 oks;G([  
approved estimates of expenditure 核准开支预算 Z{B  e  
approved overseas insurer 核准海外保险人 ?"Ez  
approved overseas trust company 核准海外信托公司 Q'n+K5&p  
approved pooled investment fund 核准汇集投资基金 ],weqs  
approved provident fund scheme 认可公积金计划 H0s*Lb  
approved provision 核准拨款 m8L *LB  
approved redeemable share 核准可赎回股份 0''p29  
approved regional stock 认可地区性证券 gHPJiiCv  
approved retirement scheme 认可退休金计划 ~LuGfPO^  
approved subordinated loan 核准附属贷款 Kzrd<h]`)  
arbitrage 套戥；套汇；套利  4v`
/~a  
arbitrageur 套戥者；套汇者 HS<Jp44  
arbitrary amount 临时款项 DP@1to@  
arrangement 措施；安排；协定 :xr^E]  
arrears 欠款 ` Tap0V  
arrears of pay 欠付薪酬 @/:4beh  
arrears of revenue 逾期未收税款；逾期未收的帐项 q5_zsUR=  
articles of association 组织章程；组织细则；组织章程细则 |N`0
G.#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *,z/q6  
ascertainment of profit 确定利润 TO.b- ;  
"Asia Clear" “亚洲结算系统”