[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 y>pq*i  
allotment notice 股份配售通知；配股通知 uq#h\p|  
allotment of shares 股份分配 \Im\*A   
allowable 可获宽免；免税的 ?'8MI|*l%  
allowable business loss 可扣除的营业亏损 \qK}(xq[  
allowable expenses 可扣税的支出 vSHIl"h  
allowance 免税额；津贴；备抵；准备金 Nf?, _Rl  
allowance for debts 债项的免税额 #uRq] 'P  
allowance for depreciation by wear and tear 耗损折旧免税额 {bq-: CZe  
allowance for funeral expenses 殡殓费的免税额 >TJKH^7n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ' zD;:wT  
allowance for repairs and outgoings 修葺及支出方面的免税额 J1v0 \  
allowance to debtor 给债务人的津贴 +h\W~muR  
alteration of capital 资本更改 VlQwVe  
alternate trustee 候补受托人 Wp~4[f`,  
amalgamation 合并 q0KXuMK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *"9)a6T t+  
ambit of charges 征税范围；收费范围 6@_@nlA<1  
amended valuation 经修订的估值 piM11W}|/  
American Commodities Exchange 美国商品交易所 FoelOq6  
American Express Bank Limited 美国运通银行 W U4vb  
American Stock Exchange 美国证券交易所 /IQ-|Qkg  
amortization 摊销 +/UXy2VRt$  
amount due from banks 存放银行同业的款项 C,e$g
 
amount due from banks abroad 存放海外银行同业的款项 & b^*
N5<Z  
amount due from holding companies 控股公司欠款 '>lPq tdZ  
amount due from local banks 存放本港银行同业的款项 X-) ]lAP  
amount due to banks 银行同业的存款 0tm "kzy  
amount due to banks abroad 海外银行同业的存款 a^)4q\E  
amount due to holding companies 控股公司存款 m^u&g&^  
amount due to local banks 本港银行同业的存款 `]
 dx%  
amount due to outport banks 外埠银行同业的存款 OTjryJ^  
amount for note issue 发行纸币的款额 iJj?~\zp  
amount of bond 担保契据的款额 u P'w.nA&2  
amount of consideration 代价款额 A **
M"T  
amount of contribution 供款数额 )k%drdY{J'  
amount of indebtedness 负债款额 W/F
4wEODY  
amount of principal of the loan 贷款本金额 lIc9,|FL  
amount of rates chargeable 应征差饷数额 r+.4|u  
amount of share capital 股本额 QRG)~  
amount of sums assured 承保款额 u:u 7|\q  
amount of variation 变动幅度 v]Q_  
amount of vote 拨款数额 zxmI/]3+/  
amount payable 应付款额 :g:h 0'G  
amount receivable 应收款额 ~^5n$jq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z&J ow/  
analysis 分析 Mh/>qyS*2  
ancillary risk 附属风险 YKxA2`3v%  
annual account 周年帐目；周年帐目报表；年度决算；年结 O0*L9C/Q  
annual accounting date 年结日期 .AI'L|FQ%c  
annual allowance 每年免税额；年积金；年度津贴；年津 o0+BQ&A)s*  
annual balance 年度余额 2bG4
,M  
annual disposable income 每年可动用收入 JhXN8Bq33  
annual estimates 周年预算 +T-zf@j  
annual fee 年费 +jZg%$Q!#  
annual general meeting 周年大会 U.sPFt  
annual growth rate 年增率；每年增长率 (<~
R[sT|  
annual long-term supplement 长期个案每年补助金 +6Fdi*:  
annual pensionable emolument 可供计算退休金的年薪 jO N}&/  
annual report 年报 *RE-K36m|u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Lj* =*V  
annual return 周年报表；周年申报表；每年报税表格 X^ ]$/rI)  
Annual Return Rules 《周年报表规则》 92ww[+RQ@  
annual review of consumer prices 每年消费物价回顾 ITY!=>S-  
annual roll-forward basis 逐年延展方式 Dj&bHC5%  
annual salary 年薪 7,VWvmWJex  
annual statement 年度报表；年度决算表 _N#3lU?  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 MxA'T(Ay  
annuitant 年金受益人 g<tTZD\g  
annuity 年金 q@Yt`$VTN  
annuity contract 年金合约 v5ddb)  
annuity on human life 人寿年金 6i=wAkn_J  
antecedent debt 先前的债项 5
va&N<U  
ante-dated cheque 倒填日期支票 !w\;Q8irN  
anticipated expenditure 预期开支 W$&Ets8zo  
anticipated net profit 预期纯利 4zDAfi#0  
anticipated revenue 预期收入 . pE
eR  
anti-inflation measure 反通货膨胀措施
!td.ks0  
anti-inflationary stance 反通货膨胀立场 {h+E&u[zL  
apparent deficit 表面赤字 0$Db@  
apparent financial solvency 表面偿债能力 y:zT1I@>  
apparent partner 表面合伙人 Dk6\p~q  
application for personal assessment 个人入息课税申请书 bjX$idL  
application of fund 资金应用 Jl9TMu!1]  
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 zk~rKQ,  
appointed actuary 委任精算师 vszAr
( t  
appointed auditor 委任核数师；委任审计师 /4BXF4ksi,  
appointed trustee 委任的受托人 a8P6-)W  
appointer 委任人 !0+Ex F  
apportioned pro rata 按比例分摊 d"a7{~l  
apportionment 分配；分摊 W/X;|m`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T0 )y5
  
apportionment formula 分摊方程式 qf$|
z`c  
apportionment of estate duty 遗产税的分摊 Ui
mZ/\r  
appraisal 估价；评估 A'R sy6  
appreciable growth 可观增长 yC$7XSr=  
appreciable impact 显着影响 (pNng"/  
appreciable increase 可观增长 CrQ&-!Eh  
appreciation 增值；升值 KA2B
3\  
appreciation against other currencies 相对其他货币升值 3<E$m*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u`nn {C4D"  
appreciation tax 增值税 4 V*)0?oYE  
appropriation 拨款；拨用；拨付 3goJ(XI  
appropriation account 拨款帐目 -iX!F~qS,  
Appropriation Bill 拨款法案 ,"R_ve  
appropriation-in-aid system 补助拨款办法 IKpx~  
approved assets 核准资产 N Uml"  
approved basket stock 认可一篮子证券 R7b*(33  
approved budget 核准预算 Qt39H@c|z~  
approved charitable donation 认可慈善捐款 )q-!5^ak  
approved charitable institution 认可慈善机构 tqC#_[~7  
approved currency 核准货币；认可货币 Y)RikF >  
approved estimates 核准预算 E#]%e^  
approved estimates of expenditure 核准开支预算 Ik)Q0_<a  
approved overseas insurer 核准海外保险人 !+l, m8Hly  
approved overseas trust company 核准海外信托公司 &NnMz9  
approved pooled investment fund 核准汇集投资基金 AtYYu  
approved provident fund scheme 认可公积金计划 9?6$2I  
approved provision 核准拨款 #<3\}*/  
approved redeemable share 核准可赎回股份 *r3vTgo$  
approved regional stock 认可地区性证券 7QFEQ}  
approved retirement scheme 认可退休金计划 bm?TMhC  
approved subordinated loan 核准附属贷款 AV! cCQ  
arbitrage 套戥；套汇；套利 t9{EO#o'k  
arbitrageur 套戥者；套汇者 aoX$,~oI5  
arbitrary amount 临时款项 /HD2F_XA  
arrangement 措施；安排；协定 PS1~6f"D  
arrears 欠款 N`MQHQ1  
arrears of pay 欠付薪酬 Z2}b1#U?  
arrears of revenue 逾期未收税款；逾期未收的帐项 /Qy0vAvJ  
articles of association 组织章程；组织细则；组织章程细则 C(hg"_W ou  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A/aQpEb%  
ascertainment of profit 确定利润 AG2jl/  
"Asia Clear" “亚洲结算系统”