[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 !&3iZQGWv  
allotment notice 股份配售通知；配股通知 epWO}@ b a  
allotment of shares 股份分配 /%#LA  
allowable 可获宽免；免税的 >|"mhNF  
allowable business loss 可扣除的营业亏损 @-~ )M_  
allowable expenses 可扣税的支出 %|3I|'%Y  
allowance 免税额；津贴；备抵；准备金 lO)0p2  
allowance for debts 债项的免税额 {G+pI2^  
allowance for depreciation by wear and tear 耗损折旧免税额 T\G2B*fGd  
allowance for funeral expenses 殡殓费的免税额 b&y"[1`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lE8M.ho\  
allowance for repairs and outgoings 修葺及支出方面的免税额 Tk^J#};N  
allowance to debtor 给债务人的津贴 P~>E  
alteration of capital 资本更改 g"60{  
alternate trustee 候补受托人 nZfU:N  
amalgamation 合并 =9lrPQ]w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,Tb~+z|-[  
ambit of charges 征税范围；收费范围 M<A*{@4$w&  
amended valuation 经修订的估值 =*i
cCng  
American Commodities Exchange 美国商品交易所 zH1pW(  
American Express Bank Limited 美国运通银行 Koi  
American Stock Exchange 美国证券交易所 _86#$|kw  
amortization 摊销 ] kN<N0;\d  
amount due from banks 存放银行同业的款项 W-QBC- 3  
amount due from banks abroad 存放海外银行同业的款项 aAlES< r  
amount due from holding companies 控股公司欠款 sg.8Sd"]7  
amount due from local banks 存放本港银行同业的款项 ^lUV^%f  
amount due to banks 银行同业的存款 $#cZJ@;]  
amount due to banks abroad 海外银行同业的存款 woHB![Q,  
amount due to holding companies 控股公司存款 xm)s%"6n  
amount due to local banks 本港银行同业的存款 X`[P11`  
amount due to outport banks 外埠银行同业的存款 .%.kEJh`  
amount for note issue 发行纸币的款额 t8"*jt  
amount of bond 担保契据的款额 Zy}Qc")Z  
amount of consideration 代价款额 +>em !~
3  
amount of contribution 供款数额 X#qmwcF  
amount of indebtedness 负债款额 4@K9%  
amount of principal of the loan 贷款本金额 P%#EH2J  
amount of rates chargeable 应征差饷数额 "Ih>>|r  
amount of share capital 股本额 K+0&~XU  
amount of sums assured 承保款额 h6*&1 r  
amount of variation 变动幅度 hmA$gR_  
amount of vote 拨款数额 ?e`4 sf_~  
amount payable 应付款额 )yV|vn  
amount receivable 应收款额 %:v59:i}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ao aRlk-#  
analysis 分析 |Ef\B]Ns  
ancillary risk 附属风险 }!5x1F!  
annual account 周年帐目；周年帐目报表；年度决算；年结 6@7K \${  
annual accounting date 年结日期 4Y):d!'b  
annual allowance 每年免税额；年积金；年度津贴；年津 X{n7)kgL  
annual balance 年度余额 )HrFWI'Y  
annual disposable income 每年可动用收入 Q}KNtNCpx  
annual estimates 周年预算 E%eTjvvxus  
annual fee 年费 61Z#;2]  
annual general meeting 周年大会 F{#m~4O  
annual growth rate 年增率；每年增长率 6.o8vC/PZ  
annual long-term supplement 长期个案每年补助金 Zz"b&`K  
annual pensionable emolument 可供计算退休金的年薪 z 7[TgL7  
annual report 年报 E<[_L!2  
Annual Report on the Consumer Price Index 《消费物价指数年报》
*]ROUk@K=  
annual return 周年报表；周年申报表；每年报税表格 _RLx;Tn)L  
Annual Return Rules 《周年报表规则》 >^1|Mg/!>  
annual review of consumer prices 每年消费物价回顾 }Yi)r*LI3  
annual roll-forward basis 逐年延展方式 9uXuV$.  
annual salary 年薪 t/;@~jfr@  
annual statement 年度报表；年度决算表 G}o?lo\#h  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6^W6As0  
annuitant 年金受益人 "(@W^qF}d  
annuity 年金 h'i8
o>7  
annuity contract 年金合约 \hjGw,d  
annuity on human life 人寿年金 .Z,3:3,]  
antecedent debt 先前的债项 | HkLl^  
ante-dated cheque 倒填日期支票 |G2hm8 Y  
anticipated expenditure 预期开支 \5+?
wpH  
anticipated net profit 预期纯利 _
xg4;W6M=  
anticipated revenue 预期收入 i\P?Y(-{  
anti-inflation measure 反通货膨胀措施 Fq{Z-yVp  
anti-inflationary stance 反通货膨胀立场 l!n<.tQW  
apparent deficit 表面赤字 #q;hX;Va  
apparent financial solvency 表面偿债能力 UbBo#(TZ)  
apparent partner 表面合伙人 Hpo/CY/  
application for personal assessment 个人入息课税申请书 zeqP:goy  
application of fund 资金应用 q<Zdf  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 '64&'.{#>r  
appointed actuary 委任精算师 CYr2~0<g  
appointed auditor 委任核数师；委任审计师 =)56]ki}  
appointed trustee 委任的受托人 ~~U2Sr  
appointer 委任人 I91pX<NBf  
apportioned pro rata 按比例分摊 &*G+-cF  
apportionment 分配；分摊
dx=\Pq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QN%w\JXS  
apportionment formula 分摊方程式 *wNX<R.  
apportionment of estate duty 遗产税的分摊 TBfX1v|Z)  
appraisal 估价；评估 LPjsR=xi  
appreciable growth 可观增长 oo{5:  
appreciable impact 显着影响 5rAI[r 9  
appreciable increase 可观增长 N4 O'{  
appreciation 增值；升值 "J0,SFu:  
appreciation against other currencies 相对其他货币升值 6 E9y[ %+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GCxtWFXH  
appreciation tax 增值税 IAr  
appropriation 拨款；拨用；拨付 ~Rzn =>a  
appropriation account 拨款帐目 }$K2h*  
Appropriation Bill 拨款法案 r]x;JBy  
appropriation-in-aid system 补助拨款办法 l@+WGh  
approved assets 核准资产 UcCkn7}  
approved basket stock 认可一篮子证券 njk.$]M|nf  
approved budget 核准预算 KtWG2  
approved charitable donation 认可慈善捐款 .xtjB8gc  
approved charitable institution 认可慈善机构 Q AJX7  
approved currency 核准货币；认可货币 y(pHt  
approved estimates 核准预算 p100dJvq  
approved estimates of expenditure 核准开支预算 lVywc:X  
approved overseas insurer 核准海外保险人 lFWN[`H  
approved overseas trust company 核准海外信托公司 ZeD""vJRY  
approved pooled investment fund 核准汇集投资基金 @=[/bG  
approved provident fund scheme 认可公积金计划 ?Gq'r2V  
approved provision 核准拨款 -e=p*7']  
approved redeemable share 核准可赎回股份 2W
lk]  
approved regional stock 认可地区性证券 (wmMHo|  
approved retirement scheme 认可退休金计划 |>(@n{  
approved subordinated loan 核准附属贷款 5YJn<XEc  
arbitrage 套戥；套汇；套利 -b>"2B?  
arbitrageur 套戥者；套汇者 K 7) 1wiEj  
arbitrary amount 临时款项 Vp $]  
arrangement 措施；安排；协定 Si<9Oh  
arrears 欠款 $!c)%qDq  
arrears of pay 欠付薪酬 GyV3]Qqj  
arrears of revenue 逾期未收税款；逾期未收的帐项 -GkNA"2M[  
articles of association 组织章程；组织细则；组织章程细则 /^~3Ib8Fw+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~Mv@Bl  
ascertainment of profit 确定利润 |]a=He;  
"Asia Clear" “亚洲结算系统”