[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 NJr)f  
allotment notice 股份配售通知；配股通知 ">1wPq&  
allotment of shares 股份分配 e\[q3J  
allowable 可获宽免；免税的 "'Fvt-<^S7  
allowable business loss 可扣除的营业亏损 1<#D3CXK  
allowable expenses 可扣税的支出 W?4:sLC#3  
allowance 免税额；津贴；备抵；准备金 Ji!i}UjD7!  
allowance for debts 债项的免税额 H#hpaP;  
allowance for depreciation by wear and tear 耗损折旧免税额 M$ieM[_T  
allowance for funeral expenses 殡殓费的免税额 P
}gtJ;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R,
PN?aj  
allowance for repairs and outgoings 修葺及支出方面的免税额 DeF`#a0E  
allowance to debtor 给债务人的津贴 &ot^+uVH  
alteration of capital 资本更改 LsIZeL^  
alternate trustee 候补受托人 T>| hID  
amalgamation 合并 AhOBbss]q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Vfy@?x= &  
ambit of charges 征税范围；收费范围 [3-u7Fx!  
amended valuation 经修订的估值 Y]`=cR`/"  
American Commodities Exchange 美国商品交易所 > _sSni  
American Express Bank Limited 美国运通银行 {{P 3Z[  
American Stock Exchange 美国证券交易所 ;k#_/c  
amortization 摊销  jJ<&!=  
amount due from banks 存放银行同业的款项 @Nh}^D >j  
amount due from banks abroad 存放海外银行同业的款项 ]$s)6)kW  
amount due from holding companies 控股公司欠款 z-We>KX  
amount due from local banks 存放本港银行同业的款项 |-\anby<  
amount due to banks 银行同业的存款 k&t.(r\  
amount due to banks abroad 海外银行同业的存款 2Q@na@s  
amount due to holding companies 控股公司存款 =GP L>a&  
amount due to local banks 本港银行同业的存款 X4hz\={  
amount due to outport banks 外埠银行同业的存款 R||$Rfe  
amount for note issue 发行纸币的款额 K*Ba;"Ugeg  
amount of bond 担保契据的款额 A#I&&qZ  
amount of consideration 代价款额 'J&R=MD  
amount of contribution 供款数额 ^vG<Ma.yk  
amount of indebtedness 负债款额 CXoiA"P  
amount of principal of the loan 贷款本金额 _7:Bxx4B  
amount of rates chargeable 应征差饷数额 Rh"O$K~  
amount of share capital 股本额 >T[Y>]  
amount of sums assured 承保款额 Zi}h\R a  
amount of variation 变动幅度 QwFA0  
amount of vote 拨款数额 =eW4?9Uq  
amount payable 应付款额 4NaT@68p  
amount receivable 应收款额 u|$HA>F[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )eZuG S  
analysis 分析 M8Bp-_  
ancillary risk 附属风险 VK*H1EH1  
annual account 周年帐目；周年帐目报表；年度决算；年结
h0~<(3zC  
annual accounting date 年结日期 &_;=]ts  
annual allowance 每年免税额；年积金；年度津贴；年津 hUvA;E(qD  
annual balance 年度余额 &DYC3*)Jih  
annual disposable income 每年可动用收入 E3S0u7Es  
annual estimates 周年预算 #huh!Mn  
annual fee 年费 NqKeQezX  
annual general meeting 周年大会 yG~V vpv  
annual growth rate 年增率；每年增长率 $/Q\B(X3  
annual long-term supplement 长期个案每年补助金 m$_l{|4z  
annual pensionable emolument 可供计算退休金的年薪 u"hr4+/  
annual report 年报 {y@8E >y5$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 GK11fZpO:i  
annual return 周年报表；周年申报表；每年报税表格 zD8$DG8  
Annual Return Rules 《周年报表规则》 1 7l?li  
annual review of consumer prices 每年消费物价回顾 HXdo:#xEO  
annual roll-forward basis 逐年延展方式 ZK2&l 8  
annual salary 年薪
M!gu`@@}F  
annual statement 年度报表；年度决算表 ? AxB0d9z  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &dw=jHt  
annuitant 年金受益人 .pl,uj
v  
annuity 年金 xo ^|d3  
annuity contract 年金合约 dW5r]D[Cx  
annuity on human life 人寿年金 7bGt'gvv  
antecedent debt 先前的债项 y[cc<wm$  
ante-dated cheque 倒填日期支票 dn42'(p@G  
anticipated expenditure 预期开支 Q-G8Fo%#,E  
anticipated net profit 预期纯利 cyjgi /Z  
anticipated revenue 预期收入 9" B;o  
anti-inflation measure 反通货膨胀措施 1v3  
anti-inflationary stance 反通货膨胀立场 !](Mt?e  
apparent deficit 表面赤字 D"fjk1  
apparent financial solvency 表面偿债能力 6b`
Jq>v  
apparent partner 表面合伙人 _Y6Ezh.  
application for personal assessment 个人入息课税申请书 6oq^n s-  
application of fund 资金应用 ib]<;t  
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 7uv"#mq  
appointed actuary 委任精算师 TOqx
l  
appointed auditor 委任核数师；委任审计师 Ut1s~b1  
appointed trustee 委任的受托人 kwS[,Qy\  
appointer 委任人 Ew{N2  
apportioned pro rata 按比例分摊 :=q9ay  
apportionment 分配；分摊 nddCp~NX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 drwxrZt   
apportionment formula 分摊方程式 -biw {  
apportionment of estate duty 遗产税的分摊 ` -W4/7  
appraisal 估价；评估 #^-'q`)  
appreciable growth 可观增长 b-c6.aKf|  
appreciable impact 显着影响 oOXJ7|n  
appreciable increase 可观增长 %.uN|o&n  
appreciation 增值；升值 5(Q-||J  
appreciation against other currencies 相对其他货币升值 [P)](8nR[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^ 6t"A  
appreciation tax 增值税 ~7\`qH  
appropriation 拨款；拨用；拨付 )J[Ady^5  
appropriation account 拨款帐目 K_N`My
 
Appropriation Bill 拨款法案 ^b.fci{1m  
appropriation-in-aid system 补助拨款办法 dj6L
f  
approved assets 核准资产 0
q1+5  
approved basket stock 认可一篮子证券 bhZ5-wo4%  
approved budget 核准预算 DuQ:82 3b  
approved charitable donation 认可慈善捐款 VF7H0XR/k5  
approved charitable institution 认可慈善机构 <`A!9+  
approved currency 核准货币；认可货币 pFo,@
M  
approved estimates 核准预算 2v*X^2+  
approved estimates of expenditure 核准开支预算 {+9t!'   
approved overseas insurer 核准海外保险人 2|M,#2E-  
approved overseas trust company 核准海外信托公司 TQ {8 ee{  
approved pooled investment fund 核准汇集投资基金 lrMkp@f.  
approved provident fund scheme 认可公积金计划 u
n,W{*s8*  
approved provision 核准拨款 O=1#KNS  
approved redeemable share 核准可赎回股份 G%%F6)W  
approved regional stock 认可地区性证券 6H|T )  
approved retirement scheme 认可退休金计划 ]zvOM^l~  
approved subordinated loan 核准附属贷款 cf_X=;yaqy  
arbitrage 套戥；套汇；套利 % <%r  
arbitrageur 套戥者；套汇者 "KY]2v.  
arbitrary amount 临时款项 %Si3LQf  
arrangement 措施；安排；协定 _xP@kN~  
arrears 欠款 MF::At[4  
arrears of pay 欠付薪酬 .d4&s7n0  
arrears of revenue 逾期未收税款；逾期未收的帐项 kw1Lm1C  
articles of association 组织章程；组织细则；组织章程细则 +
k   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 VF"c}
  
ascertainment of profit 确定利润 3ZYrNul"  
"Asia Clear" “亚洲结算系统”