[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 MqMQtU9w  
allotment notice 股份配售通知；配股通知 $pz/?>!  
allotment of shares 股份分配 H,NF;QPPC  
allowable 可获宽免；免税的 !'O@2{?B  
allowable business loss 可扣除的营业亏损 %}T6]S)%u  
allowable expenses 可扣税的支出 "Y.y:Vv;  
allowance 免税额；津贴；备抵；准备金 jiC>
d@~y  
allowance for debts 债项的免税额 [-x7_=E#  
allowance for depreciation by wear and tear 耗损折旧免税额 47B&s   
allowance for funeral expenses 殡殓费的免税额 #LNED)Vg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |[y6Ua0  
allowance for repairs and outgoings 修葺及支出方面的免税额 "w c<B4"  
allowance to debtor 给债务人的津贴 -n;}n:wL  
alteration of capital 资本更改 o !7va"  
alternate trustee 候补受托人 e:W{OIz:  
amalgamation 合并 yh=N@Z*zP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Xnh8e  
ambit of charges 征税范围；收费范围 f *)Z)6E  
amended valuation 经修订的估值 >-c8q]()ly  
American Commodities Exchange 美国商品交易所 T8NxJmYqB  
American Express Bank Limited 美国运通银行 ;n},"&  
American Stock Exchange 美国证券交易所 W{aY}
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amortization 摊销 #A.@i+Zv  
amount due from banks 存放银行同业的款项 tf G@&&%9  
amount due from banks abroad 存放海外银行同业的款项 b`_ Q8 J  
amount due from holding companies 控股公司欠款 4GM6)"#d  
amount due from local banks 存放本港银行同业的款项 WEpoBP CL  
amount due to banks 银行同业的存款 M^I(OuRMeI  
amount due to banks abroad 海外银行同业的存款 [00m/fT6  
amount due to holding companies 控股公司存款 -K$)DvV^(E  
amount due to local banks 本港银行同业的存款 !!ya  
amount due to outport banks 外埠银行同业的存款 E\$W_Lmr  
amount for note issue 发行纸币的款额 Xm&L BX  
amount of bond 担保契据的款额 }
~q5w{_n  
amount of consideration 代价款额 BerwI 7!=  
amount of contribution 供款数额 u=yOu^={  
amount of indebtedness 负债款额 .e5Mnd%$M  
amount of principal of the loan 贷款本金额 &.ACd+Cd  
amount of rates chargeable 应征差饷数额 %>s|j'{  
amount of share capital 股本额 @ .KGfNu  
amount of sums assured 承保款额 -']56o_sQ/  
amount of variation 变动幅度 |K~Nw&rZ]  
amount of vote 拨款数额 QCJM&  
amount payable 应付款额 xLn%hxm?,  
amount receivable 应收款额 9>$p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |nF8gh~}  
analysis 分析 y?!"6t7&  
ancillary risk 附属风险 -^wl>}#*T3  
annual account 周年帐目；周年帐目报表；年度决算；年结 BORA(,  
annual accounting date 年结日期 r _.S> ]  
annual allowance 每年免税额；年积金；年度津贴；年津  C.QO#b  
annual balance 年度余额 8EEuv-aeo  
annual disposable income 每年可动用收入 u
VU)d1N  
annual estimates 周年预算 8$|=P!7EO  
annual fee 年费 aN=B]{!  
annual general meeting 周年大会 `,0}ZzaV&  
annual growth rate 年增率；每年增长率 FgI3   
annual long-term supplement 长期个案每年补助金 =":,.Ttq41  
annual pensionable emolument 可供计算退休金的年薪  LIdF 0  
annual report 年报 iR0y"Cii  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A(N4N  
annual return 周年报表；周年申报表；每年报税表格 ]N[ 5q=A5  
Annual Return Rules 《周年报表规则》 cGD(.=  
annual review of consumer prices 每年消费物价回顾 \(T/O~b2  
annual roll-forward basis 逐年延展方式 E!AE4B1bd  
annual salary 年薪 WjjB<YKzF  
annual statement 年度报表；年度决算表 u-C)v*#L  
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 #D|p2L$  
annuitant 年金受益人 [8*)8jP3  
annuity 年金 -{+}@?  
annuity contract 年金合约 {BHO /q3  
annuity on human life 人寿年金 |WUG}G")*x  
antecedent debt 先前的债项 L
h<).<S  
ante-dated cheque 倒填日期支票 8.~kK<)!  
anticipated expenditure 预期开支 &"q=5e2  
anticipated net profit 预期纯利 W}1 ;Z(.*  
anticipated revenue 预期收入 llsfTrp  
anti-inflation measure 反通货膨胀措施 [fIg{Q  
anti-inflationary stance 反通货膨胀立场 yCX?!E;La  
apparent deficit 表面赤字 8sCv]|cn  
apparent financial solvency 表面偿债能力 k $7Jj-+~  
apparent partner 表面合伙人  RX5dO%  
application for personal assessment 个人入息课税申请书 x3krbUlx  
application of fund 资金应用 A+)`ZTuO  
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 cFWc<55aX6  
appointed actuary 委任精算师 V470C@  
appointed auditor 委任核数师；委任审计师 T,tdL N-  
appointed trustee 委任的受托人 k;L6R!V  
appointer 委任人 8e| % M  
apportioned pro rata 按比例分摊 d^6M9lGU  
apportionment 分配；分摊 @ry_nKr9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1'\/,Es  
apportionment formula 分摊方程式 b%5f&N  
apportionment of estate duty 遗产税的分摊 tnG# IU *  
appraisal 估价；评估
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appreciable growth 可观增长 v}Fr@0%  
appreciable impact 显着影响 O1mKe%'|  
appreciable increase 可观增长 ""|Qtubv  
appreciation 增值；升值 puM3g|n@  
appreciation against other currencies 相对其他货币升值 DDH:)=;z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IB7E}56l  
appreciation tax 增值税 U`m54f@U  
appropriation 拨款；拨用；拨付 .VzT:4-<Q"  
appropriation account 拨款帐目 K6)j0]K1  
Appropriation Bill 拨款法案 7Rt9od< )!  
appropriation-in-aid system 补助拨款办法 k)Qtfj}uij  
approved assets 核准资产 :[!j?)%>  
approved basket stock 认可一篮子证券 aAAU{EWW  
approved budget 核准预算 xK\
d4"  
approved charitable donation 认可慈善捐款 j,dR,Nd  
approved charitable institution 认可慈善机构 (*)hD(C5  
approved currency 核准货币；认可货币 *=7U4W  
approved estimates 核准预算 /~f'}]W  
approved estimates of expenditure 核准开支预算 <3hRyG@vB  
approved overseas insurer 核准海外保险人 & 9 ?\b7  
approved overseas trust company 核准海外信托公司 FG*r'tC~r  
approved pooled investment fund 核准汇集投资基金 7x4PaX(  
approved provident fund scheme 认可公积金计划 Np0u,t%vs  
approved provision 核准拨款 ]wG{!0pl  
approved redeemable share 核准可赎回股份 \)?HJ  
approved regional stock 认可地区性证券 X*Prll(  
approved retirement scheme 认可退休金计划 .xWC{}7[  
approved subordinated loan 核准附属贷款 ~O&:C{9=  
arbitrage 套戥；套汇；套利 %n:k#  
arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项 r? E)obE  
arrangement 措施；安排；协定 u^qT2Ss0  
arrears 欠款 exUu7&*:  
arrears of pay 欠付薪酬 7Da`   
arrears of revenue 逾期未收税款；逾期未收的帐项 R',rsGd`6j  
articles of association 组织章程；组织细则；组织章程细则 |2n4QBH!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C={Y;C1  
ascertainment of profit 确定利润 @'!SN\?W8  
"Asia Clear" “亚洲结算系统”