[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 CD8}I85K  
allotment notice 股份配售通知；配股通知 j1(D]Z=\  
allotment of shares 股份分配 ,~._}E&9I  
allowable 可获宽免；免税的 A<ynIs<  
allowable business loss 可扣除的营业亏损 A@Dw<.&_I  
allowable expenses 可扣税的支出 4"Hye&O  
allowance 免税额；津贴；备抵；准备金 +]Y,
q w  
allowance for debts 债项的免税额 )5 R=Z<  
allowance for depreciation by wear and tear 耗损折旧免税额 p'om-  
allowance for funeral expenses 殡殓费的免税额 Si~vDQ7"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,UuH}E  
allowance for repairs and outgoings 修葺及支出方面的免税额 KZeQ47|  
allowance to debtor 给债务人的津贴 *oybD=%4  
alteration of capital 资本更改 3'X.}>o  
alternate trustee 候补受托人 a`0=AQ  
amalgamation 合并 =)7s$ p  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SV(]9^nW  
ambit of charges 征税范围；收费范围 7hcNf,  
amended valuation 经修订的估值 Sfr&p>{,  
American Commodities Exchange 美国商品交易所 XO'l Nb.  
American Express Bank Limited 美国运通银行 Nr=d<Us9f  
American Stock Exchange 美国证券交易所 7sXxq4  
amortization 摊销 ,\@O(; mF  
amount due from banks 存放银行同业的款项 <'g: T
(t  
amount due from banks abroad 存放海外银行同业的款项 !*OJ.W&  
amount due from holding companies 控股公司欠款 `[n("7,  
amount due from local banks 存放本港银行同业的款项 d \35a4l  
amount due to banks 银行同业的存款 @62Mk},9 c  
amount due to banks abroad 海外银行同业的存款 '{B!6|"X  
amount due to holding companies 控股公司存款 |p-t%xDdr  
amount due to local banks 本港银行同业的存款
28=O03q  
amount due to outport banks 外埠银行同业的存款 \!ej<T+JR>  
amount for note issue 发行纸币的款额 hh[jN7K  
amount of bond 担保契据的款额 c}0@2Vf  
amount of consideration 代价款额 3@]SKfoo1  
amount of contribution 供款数额 R,Vd.-5M  
amount of indebtedness 负债款额 1w&!H]%{  
amount of principal of the loan 贷款本金额 9rA=pH%<>B  
amount of rates chargeable 应征差饷数额 42qYg(tZ  
amount of share capital 股本额 ?)#5X_V-q  
amount of sums assured 承保款额 RZCq{|L  
amount of variation 变动幅度 s@7 H1)U  
amount of vote 拨款数额 2j&AiD  
amount payable 应付款额 *H|M;G  
amount receivable 应收款额 |.3DD"*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _x5 3g A  
analysis 分析 ]i)j3WDz]  
ancillary risk 附属风险 6w@ Ii;  
annual account 周年帐目；周年帐目报表；年度决算；年结 U,.![TP  
annual accounting date 年结日期 ~b2wBs)r  
annual allowance 每年免税额；年积金；年度津贴；年津 f1(+ bE%  
annual balance 年度余额 Alxx[l\<J  
annual disposable income 每年可动用收入 [r[=W!  
annual estimates 周年预算 .?hP7;hhI  
annual fee 年费 L{`JRu  
annual general meeting 周年大会 IOV(seEY  
annual growth rate 年增率；每年增长率 >HS W]"k  
annual long-term supplement 长期个案每年补助金 x UD-iSY  
annual pensionable emolument 可供计算退休金的年薪 Vkc#7W(  
annual report 年报 L:'J Bhg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z'EajBB\f  
annual return 周年报表；周年申报表；每年报税表格 #&7}-"Nd  
Annual Return Rules 《周年报表规则》 aT$9;  
annual review of consumer prices 每年消费物价回顾 0p\@!Z H  
annual roll-forward basis 逐年延展方式 `{xNXH]@  
annual salary 年薪 J":,Vd!*-  
annual statement 年度报表；年度决算表 L;f!.FX#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 |x-S&-  
annuitant 年金受益人 UCClWr  
annuity 年金 (#E.`e1#6  
annuity contract 年金合约 VH1d$
  
annuity on human life 人寿年金 >lIk9|  
antecedent debt 先前的债项 RSfzRnhmr  
ante-dated cheque 倒填日期支票 1[vi.  
anticipated expenditure 预期开支 xcf%KXJf6  
anticipated net profit 预期纯利 w&
KK3*=""  
anticipated revenue 预期收入 >L 0_dvr  
anti-inflation measure 反通货膨胀措施 '&|=0TDd+  
anti-inflationary stance 反通货膨胀立场 aqc?pqM  
apparent deficit 表面赤字 ~Wa6J4B{K  
apparent financial solvency 表面偿债能力 n= u&uqA*  
apparent partner 表面合伙人 PuZf/um  
application for personal assessment 个人入息课税申请书 a)'5Nw9*  
application of fund 资金应用 ;{"+g)u  
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 K]9"_UnN  
appointed actuary 委任精算师 \9g+^vQ
g  
appointed auditor 委任核数师；委任审计师 Z7?~S
2{c  
appointed trustee 委任的受托人 }-sdov<<  
appointer 委任人 K]0JC/R6(@  
apportioned pro rata 按比例分摊 lh;:M-b9  
apportionment 分配；分摊 5qP:/*+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8Bjib&im  
apportionment formula 分摊方程式 SK#(#OQoh  
apportionment of estate duty 遗产税的分摊 W!>.$4Q9  
appraisal 估价；评估 OU Nd@o  
appreciable growth 可观增长 WV_.Tiy<  
appreciable impact 显着影响 :d#VE-e  
appreciable increase 可观增长 la+[bm<v  
appreciation 增值；升值 H "dJ6  
appreciation against other currencies 相对其他货币升值 p ObX42  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5w@4:$=I  
appreciation tax 增值税 9^G/8<^^>  
appropriation 拨款；拨用；拨付 T]=r Co  
appropriation account 拨款帐目 t?'!$6  
Appropriation Bill 拨款法案 C .~+*"Vw  
appropriation-in-aid system 补助拨款办法 p$3sME$L  
approved assets 核准资产 w_{wBL[3e  
approved basket stock 认可一篮子证券 / :n#`o=;  
approved budget 核准预算 e8#h3lxJ`  
approved charitable donation 认可慈善捐款 _`:1M2=  
approved charitable institution 认可慈善机构 ]h  %Wiw  
approved currency 核准货币；认可货币 Q{5kxw1ZF  
approved estimates 核准预算 J \M>33zu  
approved estimates of expenditure 核准开支预算 Ot6aRk  
approved overseas insurer 核准海外保险人 MfWyc_  
approved overseas trust company 核准海外信托公司 u;/ Vyu  
approved pooled investment fund 核准汇集投资基金 aD$v2)RR  
approved provident fund scheme 认可公积金计划 ZG Ku>yM  
approved provision 核准拨款 1BpiV-]=  
approved redeemable share 核准可赎回股份 L$E{ycn
  
approved regional stock 认可地区性证券 Z Z:}AQ  
approved retirement scheme 认可退休金计划 -K3^BZHI  
approved subordinated loan 核准附属贷款 <,e+ kL {  
arbitrage 套戥；套汇；套利 io{@^1ab  
arbitrageur 套戥者；套汇者 h *u  
arbitrary amount 临时款项 "$N+"3I  
arrangement 措施；安排；协定 m1Mt#@,$  
arrears 欠款 ?1K#dC52#  
arrears of pay 欠付薪酬 m4l& eEp  
arrears of revenue 逾期未收税款；逾期未收的帐项 esMX-.8Cx  
articles of association 组织章程；组织细则；组织章程细则 .G#8a1#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +2&@x=xy  
ascertainment of profit 确定利润 Lja>8m  
"Asia Clear" “亚洲结算系统”