[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 jz~#K;3=,  
allotment notice 股份配售通知；配股通知 qW4DW4  
allotment of shares 股份分配 I4|"Ztw  
allowable 可获宽免；免税的 73B[|J*  
allowable business loss 可扣除的营业亏损 Uq @].3nf  
allowable expenses 可扣税的支出 !Eg2#a?  
allowance 免税额；津贴；备抵；准备金 BNF*1JO  
allowance for debts 债项的免税额 tDavp:M1v  
allowance for depreciation by wear and tear 耗损折旧免税额 eso-{W,D  
allowance for funeral expenses 殡殓费的免税额 V'gJtF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -\USDi(  
allowance for repairs and outgoings 修葺及支出方面的免税额 d'&OEGb<  
allowance to debtor 给债务人的津贴 Y<jX[ET!  
alteration of capital 资本更改 6"o=`Sq  
alternate trustee 候补受托人 TFm[sO0RZ  
amalgamation 合并 '7}2}KD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #jzF6j%G  
ambit of charges 征税范围；收费范围 Hj(K* z  
amended valuation 经修订的估值 *~YdL7f)J  
American Commodities Exchange 美国商品交易所 \#]C !JQ  
American Express Bank Limited 美国运通银行 9Zj3"v+b  
American Stock Exchange 美国证券交易所 71>,tq  
amortization 摊销 4JU2x  
amount due from banks 存放银行同业的款项  xAl 8e  
amount due from banks abroad 存放海外银行同业的款项 YXZP-=fB>i  
amount due from holding companies 控股公司欠款 k6J&4?xZ
  
amount due from local banks 存放本港银行同业的款项 nW^h +  
amount due to banks 银行同业的存款 4:S]n19nq  
amount due to banks abroad 海外银行同业的存款 oc]:Ty  
amount due to holding companies 控股公司存款 kI9I{ &J&  
amount due to local banks 本港银行同业的存款 |5%T)  
amount due to outport banks 外埠银行同业的存款 n$XEazUb0N  
amount for note issue 发行纸币的款额 S~ Z<-@S  
amount of bond 担保契据的款额 .%)uCLZr$  
amount of consideration 代价款额 @87Y/_l  
amount of contribution 供款数额 =PQ4S2Q  
amount of indebtedness 负债款额 7y3WV95Z\  
amount of principal of the loan 贷款本金额 MUsF  
amount of rates chargeable 应征差饷数额 N*hV/"joZ  
amount of share capital 股本额 %gs?~Xl)]  
amount of sums assured 承保款额 QuG"]
$  
amount of variation 变动幅度 iNfA
n&  
amount of vote 拨款数额 d/jP2uuA  
amount payable 应付款额 ^"
p. 3Hy  
amount receivable 应收款额 zw U[!i)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j{r@>g;3  
analysis 分析 S5u$I  
ancillary risk 附属风险 z/+{QBen8  
annual account 周年帐目；周年帐目报表；年度决算；年结 [U",yN]d  
annual accounting date 年结日期 j5Da53c#^  
annual allowance 每年免税额；年积金；年度津贴；年津 q^<H
G]  
annual balance 年度余额 n42\ty9  
annual disposable income 每年可动用收入 49M1^nMvoo  
annual estimates 周年预算 MJqWc6{ n  
annual fee 年费 ,mHUo4h1O  
annual general meeting 周年大会 g) ^s+Y  
annual growth rate 年增率；每年增长率 $pAJ$0=sw  
annual long-term supplement 长期个案每年补助金 GC7WRA  
annual pensionable emolument 可供计算退休金的年薪 $/C1s"C@O  
annual report 年报 @XolFOL"f"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -e}(\  
annual return 周年报表；周年申报表；每年报税表格 ,pI9=e@O/z  
Annual Return Rules 《周年报表规则》 O^=+"O]  
annual review of consumer prices 每年消费物价回顾 +a^gC  
annual roll-forward basis 逐年延展方式 tB"9%4 ](  
annual salary 年薪 s5{=lP  
annual statement 年度报表；年度决算表 wEM=Tr/h  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 u>.a;BO  
annuitant 年金受益人 p*,T~(A6  
annuity 年金 C0/^6Lu"o  
annuity contract 年金合约 Sx QA*}N  
annuity on human life 人寿年金 GW'v\O  
antecedent debt 先前的债项 5N$XY@  
ante-dated cheque 倒填日期支票 hXth\e\[{`  
anticipated expenditure 预期开支 n<j+KD#a  
anticipated net profit 预期纯利 ZHN'j]?  
anticipated revenue 预期收入 dt:$:,"   
anti-inflation measure 反通货膨胀措施 0y,w\'j  
anti-inflationary stance 反通货膨胀立场 3sdL\  
apparent deficit 表面赤字 vs=q<Uw)  
apparent financial solvency 表面偿债能力 Rr%x;-  
apparent partner 表面合伙人 P'OvwA  
application for personal assessment 个人入息课税申请书 4>0q0}J=5  
application of fund 资金应用 PBb&.<  
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 "}qs+  
appointed actuary 委任精算师 Y2QX <  
appointed auditor 委任核数师；委任审计师 ^@AyC"K  
appointed trustee 委任的受托人 y`buY+5l  
appointer 委任人 N4C7I1ihq  
apportioned pro rata 按比例分摊 .>F4s_6l  
apportionment 分配；分摊 O1\Hx8^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NT*r7_e  
apportionment formula 分摊方程式 z``wqK  
apportionment of estate duty 遗产税的分摊 s2G9}i{  
appraisal 估价；评估 4\&Y;upy+  
appreciable growth 可观增长 Na/Y1RW  
appreciable impact 显着影响 A_oZSUrR  
appreciable increase 可观增长 +m%%Bz>  
appreciation 增值；升值 L
cpe*C x-  
appreciation against other currencies 相对其他货币升值 8^ f:-5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :}v-+eIQ  
appreciation tax 增值税 *C5`LgeX  
appropriation 拨款；拨用；拨付 Mz6(M,hkq  
appropriation account 拨款帐目 1B2#uhT]r  
Appropriation Bill 拨款法案 )Q =>7%ZA  
appropriation-in-aid system 补助拨款办法 )ciP6WzzbI  
approved assets 核准资产 '^_u5Y ]  
approved basket stock 认可一篮子证券 X n!md R  
approved budget 核准预算 %/y=_G  
approved charitable donation 认可慈善捐款 `2s@O>RV  
approved charitable institution 认可慈善机构 O+=%Mz(l  
approved currency 核准货币；认可货币 @h{|tP%"  
approved estimates 核准预算 2r!ltG3}  
approved estimates of expenditure 核准开支预算 ,sAAV%">
 
approved overseas insurer 核准海外保险人 B{j><uxl  
approved overseas trust company 核准海外信托公司 mfQ#n!{ZH  
approved pooled investment fund 核准汇集投资基金 mg'q-G`\<  
approved provident fund scheme 认可公积金计划 1W{N6+u  
approved provision 核准拨款 8O,\8:I#  
approved redeemable share 核准可赎回股份 *tF~CG$r  
approved regional stock 认可地区性证券 b/z-W`gw  
approved retirement scheme 认可退休金计划 Bxm,?=h  
approved subordinated loan 核准附属贷款 c,2& -T}  
arbitrage 套戥；套汇；套利 $gBQ5Wd  
arbitrageur 套戥者；套汇者 wI_@  
arbitrary amount 临时款项 ?8V.iHJk  
arrangement 措施；安排；协定 
eA4:]A"  
arrears 欠款 !lgL=Ys(  
arrears of pay 欠付薪酬 %)JEYH7Z  
arrears of revenue 逾期未收税款；逾期未收的帐项 Wgls+<l8  
articles of association 组织章程；组织细则；组织章程细则 a'i Q("  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q[j| 2U  
ascertainment of profit 确定利润 z5fE<=<X_W  
"Asia Clear" “亚洲结算系统”