[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 <:%Iq13D  
allotment notice 股份配售通知；配股通知 (

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allotment of shares 股份分配 E^|b3G6T  
allowable 可获宽免；免税的 F<^,j7@  
allowable business loss 可扣除的营业亏损 A\:=p  
allowable expenses 可扣税的支出 9O
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allowance 免税额；津贴；备抵；准备金 31bKgU{  
allowance for debts 债项的免税额 
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allowance for depreciation by wear and tear 耗损折旧免税额 !UgJ^v  
allowance for funeral expenses 殡殓费的免税额
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allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <89js87  
allowance for repairs and outgoings 修葺及支出方面的免税额 35c9c(A  
allowance to debtor 给债务人的津贴 zlXkD~GV  
alteration of capital 资本更改 "+)ey>_  
alternate trustee 候补受托人 VW'e&v1.  
amalgamation 合并 Fd ]! 7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  _@d.wfM  
ambit of charges 征税范围；收费范围 6}<PB l%qe  
amended valuation 经修订的估值 +\}]`uS:  
American Commodities Exchange 美国商品交易所 0<o#;Z Q]  
American Express Bank Limited 美国运通银行 D6v 0n6w  
American Stock Exchange 美国证券交易所 .oSKSld  
amortization 摊销 al"1T-  
amount due from banks 存放银行同业的款项 <xc"y|7X  
amount due from banks abroad 存放海外银行同业的款项 %3kqBH!d  
amount due from holding companies 控股公司欠款 .[CXW2k  
amount due from local banks 存放本港银行同业的款项 WM >9sJf  
amount due to banks 银行同业的存款 r3iNfY b  
amount due to banks abroad 海外银行同业的存款 FiIN\  
amount due to holding companies 控股公司存款 m_St"`6 .  
amount due to local banks 本港银行同业的存款  j)J4[j  
amount due to outport banks 外埠银行同业的存款 gNxnoOY  
amount for note issue 发行纸币的款额 Nf$Y -v?i  
amount of bond 担保契据的款额 0gt/JI($  
amount of consideration 代价款额 ,Q}/#/  
amount of contribution 供款数额 ;jnnCXp>  
amount of indebtedness 负债款额 5M*ZZ+YX  
amount of principal of the loan 贷款本金额 P;A"`Il  
amount of rates chargeable 应征差饷数额 \DfvNeF  
amount of share capital 股本额 e[{LNM{/#  
amount of sums assured 承保款额 Oys.8%+ P  
amount of variation 变动幅度 D0-C:gz  
amount of vote 拨款数额 3xj<ATSe  
amount payable 应付款额 Q&n|tQ*4  
amount receivable 应收款额 +z9;BPw%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &jg,8  
analysis 分析 (}Gl'.>\M  
ancillary risk 附属风险 fHwh6|  
annual account 周年帐目；周年帐目报表；年度决算；年结 J
k(b=j  
annual accounting date 年结日期 Y`c\{&M6  
annual allowance 每年免税额；年积金；年度津贴；年津 "qwRcuHY  
annual balance 年度余额 Z0E+EMo  
annual disposable income 每年可动用收入 6!+"7r6  
annual estimates 周年预算 A03PEaZO  
annual fee 年费 b;S~`PL  
annual general meeting 周年大会 )Hw;{5p@  
annual growth rate 年增率；每年增长率 |w\D6d]o  
annual long-term supplement 长期个案每年补助金 ~LkReQI  
annual pensionable emolument 可供计算退休金的年薪 *]F3pP[  
annual report 年报 drN^-e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Te5_T&1Z  
annual return 周年报表；周年申报表；每年报税表格 &A%#LVjf  
Annual Return Rules 《周年报表规则》 )u[2TI1  
annual review of consumer prices 每年消费物价回顾 EB>laZy>  
annual roll-forward basis 逐年延展方式 c) 1m4SB@  
annual salary 年薪 'jmcS0f -  
annual statement 年度报表；年度决算表 ~~kIA"U  
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 ^=W%G^jJy  
annuitant 年金受益人 cZ o]*Gv.  
annuity 年金 EmY8AN(*  
annuity contract 年金合约 ty/jTo}  
annuity on human life 人寿年金 Tk+\Biq   
antecedent debt 先前的债项 4W^0K|fq  
ante-dated cheque 倒填日期支票 oY Of<J  
anticipated expenditure 预期开支 l*%?C*  
anticipated net profit 预期纯利 +5^*c
^C  
anticipated revenue 预期收入 MA"iM+Ar  
anti-inflation measure 反通货膨胀措施 xazh8X0P  
anti-inflationary stance 反通货膨胀立场 UVU}  
apparent deficit 表面赤字 @*_#zU#g  
apparent financial solvency 表面偿债能力 pz-`Tp w  
apparent partner 表面合伙人 U6_
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application for personal assessment 个人入息课税申请书 )vy<q/o+  
application of fund 资金应用 Sqfa,3?L  
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 kv)LH{  
appointed actuary 委任精算师 l65'EO|  
appointed auditor 委任核数师；委任审计师 |a'Q^aT  
appointed trustee 委任的受托人 ,Hp9Gkm8I/  
appointer 委任人 9lny[{9  
apportioned pro rata 按比例分摊 )vPce  
apportionment 分配；分摊 i 0L7`TB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [IW@mn>  
apportionment formula 分摊方程式 9:@
os0^O  
apportionment of estate duty 遗产税的分摊 ?u8+F  
appraisal 估价；评估 9>zN27  
appreciable growth 可观增长 =U@*adgw  
appreciable impact 显着影响 L{(r@Vu  
appreciable increase 可观增长 j*+r`CX  
appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值 ]kc_wFT<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %zX'u.}8#  
appreciation tax 增值税 {\0R[+d  
appropriation 拨款；拨用；拨付 8t6h^ uQ  
appropriation account 拨款帐目 uomFE(  
Appropriation Bill 拨款法案 ,PIdPaV--  
appropriation-in-aid system 补助拨款办法 /G84T,H  
approved assets 核准资产 '#q"u y  
approved basket stock 认可一篮子证券 %/'[GC'y!  
approved budget 核准预算 xD_jfAH'  
approved charitable donation 认可慈善捐款 "~FXmKcX  
approved charitable institution 认可慈善机构 oWJ}]ip  
approved currency 核准货币；认可货币 3V,X=  
approved estimates 核准预算 5[*MT%ms  
approved estimates of expenditure 核准开支预算 |y=CmNG,  
approved overseas insurer 核准海外保险人 JgK?j&!hs:  
approved overseas trust company 核准海外信托公司 5^%^8o  
approved pooled investment fund 核准汇集投资基金 sCnZ\C@u  
approved provident fund scheme 认可公积金计划 bfa5X<8  
approved provision 核准拨款 \HH|{  
approved redeemable share 核准可赎回股份 u1<xt1K  
approved regional stock 认可地区性证券 <[pU rJfTr  
approved retirement scheme 认可退休金计划 X>Xpx<RY!  
approved subordinated loan 核准附属贷款 [N$@nA-d  
arbitrage 套戥；套汇；套利 =`/X Wem  
arbitrageur 套戥者；套汇者 h]' fX  
arbitrary amount 临时款项 uCUBs(iD  
arrangement 措施；安排；协定
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arrears 欠款 huN(Q{fj  
arrears of pay 欠付薪酬 fA+M/}=  
arrears of revenue 逾期未收税款；逾期未收的帐项 jCa{WV:K}  
articles of association 组织章程；组织细则；组织章程细则 Y ,}p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 otPEJ^W&  
ascertainment of profit 确定利润 4CN8>J'-  
"Asia Clear" “亚洲结算系统”