[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 L&y"oAp<  
allotment notice 股份配售通知；配股通知 PqL.^  
allotment of shares 股份分配 x@QNMK.7  
allowable 可获宽免；免税的 FF#+d~$z  
allowable business loss 可扣除的营业亏损 u]7wd3(  
allowable expenses 可扣税的支出 (X Oz0.W  
allowance 免税额；津贴；备抵；准备金 ?pfr^ !@$  
allowance for debts 债项的免税额 <YtjE!2  
allowance for depreciation by wear and tear 耗损折旧免税额 52 Qr  
allowance for funeral expenses 殡殓费的免税额 fN&uat7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dCS f$5  
allowance for repairs and outgoings 修葺及支出方面的免税额 yNEU/>]>2  
allowance to debtor 给债务人的津贴 7i{(,:  
alteration of capital 资本更改 ,~&HL7v  
alternate trustee 候补受托人 GA$fueiQNs  
amalgamation 合并 <ShA_+Nd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {l5fKVb\C  
ambit of charges 征税范围；收费范围 0MroHFh9`  
amended valuation 经修订的估值 :fwtPvLo  
American Commodities Exchange 美国商品交易所 |dbKK\ X9  
American Express Bank Limited 美国运通银行 \o/eF&  
American Stock Exchange 美国证券交易所 [>r0 (x&.  
amortization 摊销 0ug&HEl_w  
amount due from banks 存放银行同业的款项 |6b~c{bt  
amount due from banks abroad 存放海外银行同业的款项 '2i !RT-  
amount due from holding companies 控股公司欠款 ^r.CUhx)  
amount due from local banks 存放本港银行同业的款项 -aVC`  
amount due to banks 银行同业的存款 jwAYlnQ^EM  
amount due to banks abroad 海外银行同业的存款 ?>7-a~*A@  
amount due to holding companies 控股公司存款 *Cf!p\7!  
amount due to local banks 本港银行同业的存款 V" 8 G-dK  
amount due to outport banks 外埠银行同业的存款 j*gJ P !  
amount for note issue 发行纸币的款额 @y~kQ5k  
amount of bond 担保契据的款额 U|Gy9 "  
amount of consideration 代价款额 p%&$%yz$  
amount of contribution 供款数额 _K!.TM+9  
amount of indebtedness 负债款额  U-4F  
amount of principal of the loan 贷款本金额 (YYg-@IO  
amount of rates chargeable 应征差饷数额 7L6L{~8 W  
amount of share capital 股本额 mICEJ\`x  
amount of sums assured 承保款额 R'z i#FeP  
amount of variation 变动幅度 HnKgD:  
amount of vote 拨款数额 0QW=2rs  
amount payable 应付款额 &Q;sbI}  
amount receivable 应收款额 `R:W5_n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 prN+{N8YC  
analysis 分析 o h\$u5  
ancillary risk 附属风险 [RN]?,  
annual account 周年帐目；周年帐目报表；年度决算；年结 DE/SIy?  
annual accounting date 年结日期 *j&)=8Y|   
annual allowance 每年免税额；年积金；年度津贴；年津 dH;2OWM  
annual balance 年度余额 uOeal^uS  
annual disposable income 每年可动用收入 u "jV#,,  
annual estimates 周年预算 c+e?xXCEAz  
annual fee 年费 ?. %dQ0  
annual general meeting 周年大会 V0_
tk"  
annual growth rate 年增率；每年增长率 @WS77d~S  
annual long-term supplement 长期个案每年补助金 _Iav2=0Wi  
annual pensionable emolument 可供计算退休金的年薪 6V]m0{:E  
annual report 年报 bI|G %  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $8UW^#Bpq  
annual return 周年报表；周年申报表；每年报税表格 iaEQF]*cC  
Annual Return Rules 《周年报表规则》 \q1tT!]  
annual review of consumer prices 每年消费物价回顾 F
c5t,P  
annual roll-forward basis 逐年延展方式 y42C g  
annual salary 年薪 {FI*oO1A~  
annual statement 年度报表；年度决算表 EG3,TuDH8  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :M6v<Kg{;  
annuitant 年金受益人 X1`3KqK<9  
annuity 年金 c_*w<vJ-'  
annuity contract 年金合约 >d p/  
annuity on human life 人寿年金 ?l?l<`sTO  
antecedent debt 先前的债项 .cQO?UKK  
ante-dated cheque 倒填日期支票 y< *-&  
anticipated expenditure 预期开支 `HQ)][  
anticipated net profit 预期纯利 15Mtlb  
anticipated revenue 预期收入 iLuC_.'u=  
anti-inflation measure 反通货膨胀措施 2.niB>  
anti-inflationary stance 反通货膨胀立场 r x2'].  
apparent deficit 表面赤字 px K&aY8  
apparent financial solvency 表面偿债能力 M
casnjC  
apparent partner 表面合伙人 \Dq'~ d  
application for personal assessment 个人入息课税申请书 } u O YF  
application of fund 资金应用 [m 0X kvd  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 4-x<^ ev=  
appointed actuary 委任精算师 8.B'O> \T  
appointed auditor 委任核数师；委任审计师 P\ke%Jdpw?  
appointed trustee 委任的受托人 (b f IS  
appointer 委任人 zFExYYd   
apportioned pro rata 按比例分摊 ^BA%]pe$I  
apportionment 分配；分摊 u7hu8U=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H)D|lt5xy  
apportionment formula 分摊方程式 '?veMX  
apportionment of estate duty 遗产税的分摊 T3zovnR  
appraisal 估价；评估 :IS? si5|  
appreciable growth 可观增长 37zBX~  
appreciable impact 显着影响 1$vGQ  
appreciable increase 可观增长 6[ A\cs  
appreciation 增值；升值 hbx4[Pf  
appreciation against other currencies 相对其他货币升值 T \}U{9ELL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W3 4xrm  
appreciation tax 增值税 H u;"TG  
appropriation 拨款；拨用；拨付 T(*,nJi~9  
appropriation account 拨款帐目 *{w0=J[15  
Appropriation Bill 拨款法案 `-pw
P  
appropriation-in-aid system 补助拨款办法 S"h;u=5it  
approved assets 核准资产 ]64}Xob87_  
approved basket stock 认可一篮子证券 /#Aw7F$Ey  
approved budget 核准预算 cr!W5+r  
approved charitable donation 认可慈善捐款 ?^%[*OCCC!  
approved charitable institution 认可慈善机构 Yn~fnI{  
approved currency 核准货币；认可货币 ,w#lUgp  
approved estimates 核准预算 '2 r  
approved estimates of expenditure 核准开支预算 1WMZ$vsQUb  
approved overseas insurer 核准海外保险人 XMI*obS'z  
approved overseas trust company 核准海外信托公司 3s!6rT_=)d  
approved pooled investment fund 核准汇集投资基金 G)?*BH  
approved provident fund scheme 认可公积金计划 F5Xb_&   
approved provision 核准拨款 ~rBFP)  
approved redeemable share 核准可赎回股份 cRnDAn#42  
approved regional stock 认可地区性证券 A{zqr^/h  
approved retirement scheme 认可退休金计划 C{J5:ak  
approved subordinated loan 核准附属贷款 Ea@0>_U|  
arbitrage 套戥；套汇；套利 CXrOb+  
arbitrageur 套戥者；套汇者 Df4O~j$U"s  
arbitrary amount 临时款项 7@;*e=v  
arrangement 措施；安排；协定 gLv+L]BnhH  
arrears 欠款 DA "V)  
arrears of pay 欠付薪酬 ]XEyG7D  
arrears of revenue 逾期未收税款；逾期未收的帐项 lz0-5z+\  
articles of association 组织章程；组织细则；组织章程细则 Zmyq6.1q~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 crIF5^3Yby  
ascertainment of profit 确定利润 ta)gOc)r R  
"Asia Clear" “亚洲结算系统”