[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 pBe1:  
allotment notice 股份配售通知；配股通知 >QYx9`x&  
allotment of shares 股份分配 Vf:.C|Z  
allowable 可获宽免；免税的 ;R0LJApey  
allowable business loss 可扣除的营业亏损 {wM<i  
allowable expenses 可扣税的支出 v`mB82s  
allowance 免税额；津贴；备抵；准备金 %1p-DX6  
allowance for debts 债项的免税额 axmq/8X  
allowance for depreciation by wear and tear 耗损折旧免税额 Z{vc6oj  
allowance for funeral expenses 殡殓费的免税额 CRCy)AS,t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Vp; `!+z"  
allowance for repairs and outgoings 修葺及支出方面的免税额 j.6!T'$|  
allowance to debtor 给债务人的津贴 HgW!Q(*  
alteration of capital 资本更改 "gNi} dB<]  
alternate trustee 候补受托人 x7e0&  
amalgamation 合并 _YlyS )#@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 afHRy:<+%  
ambit of charges 征税范围；收费范围 4 ;_g9]  
amended valuation 经修订的估值 5D<Zbn.>q  
American Commodities Exchange 美国商品交易所 #xx.yn(7  
American Express Bank Limited 美国运通银行 ~m<K5K6 V  
American Stock Exchange 美国证券交易所 fr`#s\JKw  
amortization 摊销 KsIHJr7-  
amount due from banks 存放银行同业的款项 Y>3z
peQ!&  
amount due from banks abroad 存放海外银行同业的款项 +a,#
BSt  
amount due from holding companies 控股公司欠款 XSof{:V  
amount due from local banks 存放本港银行同业的款项 ~Qif-|[V  
amount due to banks 银行同业的存款 o% Q7 el$f  
amount due to banks abroad 海外银行同业的存款 5q@s6_"{  
amount due to holding companies 控股公司存款 4P?`< K'  
amount due to local banks 本港银行同业的存款 M*n94L=Sg&  
amount due to outport banks 外埠银行同业的存款 OU` !c[O  
amount for note issue 发行纸币的款额 Efe(tH2q  
amount of bond 担保契据的款额 lFf>z}eLy  
amount of consideration 代价款额 au1 9Q*r9  
amount of contribution 供款数额 ]6^S:K_"  
amount of indebtedness 负债款额 :I"22EH  
amount of principal of the loan 贷款本金额 <W WZb\"{  
amount of rates chargeable 应征差饷数额 TR*vZzoy  
amount of share capital 股本额 4E=QO!pVv  
amount of sums assured 承保款额 kK4+K74B  
amount of variation 变动幅度 !W,LG$=/  
amount of vote 拨款数额 jQ7;-9/~N  
amount payable 应付款额 %VB
4/~ "  
amount receivable 应收款额 \kV|S=~@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7)}_' p  
analysis 分析 z7BFkZ6+  
ancillary risk 附属风险 xX<T5Ls  
annual account 周年帐目；周年帐目报表；年度决算；年结 *ze/$vz-  
annual accounting date 年结日期 OR+_s @Yg  
annual allowance 每年免税额；年积金；年度津贴；年津 eu)""l  
annual balance 年度余额 Ha]vG@?+  
annual disposable income 每年可动用收入 P//nYPyzg  
annual estimates 周年预算 %OHWGac"i  
annual fee 年费 yz,_\{}  
annual general meeting 周年大会 s^6,"C  
annual growth rate 年增率；每年增长率 lxZ9y  
annual long-term supplement 长期个案每年补助金 W,,3@:  
annual pensionable emolument 可供计算退休金的年薪 tUJe-3,  
annual report 年报 -#;ZZ\fdj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .PT7  
annual return 周年报表；周年申报表；每年报税表格 (gE<`b  
Annual Return Rules 《周年报表规则》 9 4bDJy1  
annual review of consumer prices 每年消费物价回顾 6)=;cc{Vr  
annual roll-forward basis 逐年延展方式 =d@)*W 6  
annual salary 年薪 vMX\q  
annual statement 年度报表；年度决算表 R$IsP,Uw  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 r91i :  
annuitant 年金受益人 G3!O@j!7w$  
annuity 年金 =Gj~:|;$  
annuity contract 年金合约 OcpvY~"Pr  
annuity on human life 人寿年金 &xUCXj2-z  
antecedent debt 先前的债项 6^jrv [d  
ante-dated cheque 倒填日期支票 N0$ uB"  
anticipated expenditure 预期开支 H
r]  
anticipated net profit 预期纯利 -;8a* F  
anticipated revenue 预期收入 p]~PyzG!  
anti-inflation measure 反通货膨胀措施 .#sX|c=W  
anti-inflationary stance 反通货膨胀立场 WC_U'nTu4  
apparent deficit 表面赤字 /_expSPHl  
apparent financial solvency 表面偿债能力 Icq zMmb  
apparent partner 表面合伙人 zA|lbJz=GY  
application for personal assessment 个人入息课税申请书 %< ;u JP K  
application of fund 资金应用 L`O7-'`  
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 &'DR`e O)  
appointed actuary 委任精算师 :.BjJ2[S  
appointed auditor 委任核数师；委任审计师 ['>r tV  
appointed trustee 委任的受托人 dpge:Qhr  
appointer 委任人 RxV " ,  
apportioned pro rata 按比例分摊 Yc )Dx3  
apportionment 分配；分摊 sGiK S,.K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \ %]lsml  
apportionment formula 分摊方程式 .!2 u#A  
apportionment of estate duty 遗产税的分摊 f
2KH&j>~r  
appraisal 估价；评估 c9nv=?/}f  
appreciable growth 可观增长 xrNe:Aj  
appreciable impact 显着影响 Mw+ l>92  
appreciable increase 可观增长 R;U4a2~  
appreciation 增值；升值 U"UsQYa_  
appreciation against other currencies 相对其他货币升值 {pre|r\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kDR5kD iS  
appreciation tax 增值税 8{icY|:MTN  
appropriation 拨款；拨用；拨付 EN}4-P/
5  
appropriation account 拨款帐目  fOsvOC  
Appropriation Bill 拨款法案 XdlA)0S)  
appropriation-in-aid system 补助拨款办法 r>KmrU4Q  
approved assets 核准资产 aAd1[?&  
approved basket stock 认可一篮子证券 cj2^wmkB  
approved budget 核准预算 _\@zq*E  
approved charitable donation 认可慈善捐款 n# ?y;Y\  
approved charitable institution 认可慈善机构 - ?  i  
approved currency 核准货币；认可货币 "~Kph0-  
approved estimates 核准预算 _D+J3d(Pjk  
approved estimates of expenditure 核准开支预算 #4nBov3d  
approved overseas insurer 核准海外保险人 {SZv#MrK  
approved overseas trust company 核准海外信托公司 6I_4{  
approved pooled investment fund 核准汇集投资基金 3:sx%Ci/2  
approved provident fund scheme 认可公积金计划 5YI6$ZdQ  
approved provision 核准拨款 J*%IvRg  
approved redeemable share 核准可赎回股份 ^x(s!4d]  
approved regional stock 认可地区性证券 RA+M.  
approved retirement scheme 认可退休金计划 }U}ppq0Eo  
approved subordinated loan 核准附属贷款 dgByl-8Q  
arbitrage 套戥；套汇；套利 *|6v
CR  
arbitrageur 套戥者；套汇者 g>b{h kIXg  
arbitrary amount 临时款项 p]s)Xys  
arrangement 措施；安排；协定 "N,@J-]/k  
arrears 欠款 #?>p
l.  
arrears of pay 欠付薪酬 HB<>x  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]R09-s 0$7  
articles of association 组织章程；组织细则；组织章程细则 9*!*n ~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O ~[[JAi[  
ascertainment of profit 确定利润 ~e]l  
"Asia Clear" “亚洲结算系统”