[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 M *@aA XM  
allotment notice 股份配售通知；配股通知 #\S$$gP  
allotment of shares 股份分配 QRh4f\fY  
allowable 可获宽免；免税的 #~-&&S4a.J  
allowable business loss 可扣除的营业亏损 Wu;|(2I  
allowable expenses 可扣税的支出 -%gd')@SfD  
allowance 免税额；津贴；备抵；准备金 P7.8tM2}  
allowance for debts 债项的免税额 lLFBop  
allowance for depreciation by wear and tear 耗损折旧免税额 $`dNl#G,  
allowance for funeral expenses 殡殓费的免税额 z.Kq}r^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [T
#a1!  
allowance for repairs and outgoings 修葺及支出方面的免税额 p6
l@O3  
allowance to debtor 给债务人的津贴 Rpd/9x.)&  
alteration of capital 资本更改 !E#.WX  
alternate trustee 候补受托人 QV7c9)<]'}  
amalgamation 合并 > A( C9_\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &
vvx"  
ambit of charges 征税范围；收费范围 :ItW|  
amended valuation 经修订的估值 18t
QWI$  
American Commodities Exchange 美国商品交易所 T9<nD"=:  
American Express Bank Limited 美国运通银行 2m_M9
e\  
American Stock Exchange 美国证券交易所 ~dr1Qi#j?  
amortization 摊销 .%b_3s".  
amount due from banks 存放银行同业的款项 o9d$ 4s@/  
amount due from banks abroad 存放海外银行同业的款项 $$f$$  
amount due from holding companies 控股公司欠款 =&/a\ z!  
amount due from local banks 存放本港银行同业的款项 sP8&p*TJF  
amount due to banks 银行同业的存款 GaqG8%.  
amount due to banks abroad 海外银行同业的存款 $ 14DTjj  
amount due to holding companies 控股公司存款 ;fME4Sp  
amount due to local banks 本港银行同业的存款 )j|y.[  
amount due to outport banks 外埠银行同业的存款 /lQ0`^yB  
amount for note issue 发行纸币的款额 +Qvgpx>  
amount of bond 担保契据的款额 mKn357:  
amount of consideration 代价款额 C|@k+^S  
amount of contribution 供款数额 5@A=, GPUn  
amount of indebtedness 负债款额 ;/3/R/^g  
amount of principal of the loan 贷款本金额 $#W6z:  
amount of rates chargeable 应征差饷数额 UKQ&TV}0  
amount of share capital 股本额 }JMkM9]  
amount of sums assured 承保款额 hg=G//
 
amount of variation 变动幅度 =/!S  
amount of vote 拨款数额 vK7,O%!S  
amount payable 应付款额 LVl0:!>~  
amount receivable 应收款额 GZVl384@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X0QS/S-+  
analysis 分析 E!l1a5qB  
ancillary risk 附属风险 Rj;e82%%N
 
annual account 周年帐目；周年帐目报表；年度决算；年结 R:^ ?6f<Z}  
annual accounting date 年结日期 q0Lt[*q3R  
annual allowance 每年免税额；年积金；年度津贴；年津 #LgoKiP!Y  
annual balance 年度余额 <7] Y\{+  
annual disposable income 每年可动用收入 |aJ6363f.  
annual estimates 周年预算 Ic!83-  
annual fee 年费 8'Bl=C|0X  
annual general meeting 周年大会 % peb{i  
annual growth rate 年增率；每年增长率 ByvqwJY  
annual long-term supplement 长期个案每年补助金 )nxIxr0d-  
annual pensionable emolument 可供计算退休金的年薪 P]{.e UB@c  
annual report 年报 H).5xx[`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O t<%gj;^  
annual return 周年报表；周年申报表；每年报税表格 :Fp
Bz~!a  
Annual Return Rules 《周年报表规则》 `b'J*4|oGo  
annual review of consumer prices 每年消费物价回顾 ''Ec-b6Q-  
annual roll-forward basis 逐年延展方式 5mV
u]T`  
annual salary 年薪 6mpUk.M"  
annual statement 年度报表；年度决算表 bXLa~r4\  
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 >g0@ Bk  
annuitant 年金受益人 .3&OFM  
annuity 年金 >*xzSd?\  
annuity contract 年金合约 IjAity.Xrq  
annuity on human life 人寿年金 f_XCO=8'v  
antecedent debt 先前的债项 v("vUqhx2+  
ante-dated cheque 倒填日期支票 tah%jRfT&  
anticipated expenditure 预期开支 () ;7+  
anticipated net profit 预期纯利 CoXL;\  
anticipated revenue 预期收入 f(o`=% k8  
anti-inflation measure 反通货膨胀措施 P;pg+L.I  
anti-inflationary stance 反通货膨胀立场 ;#y
z i2f  
apparent deficit 表面赤字 wGX"R5  
apparent financial solvency 表面偿债能力 &\[J  
apparent partner 表面合伙人 FWTl:LqFO  
application for personal assessment 个人入息课税申请书 4\es@2q  
application of fund 资金应用 *3Z#r  
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 VSFl9/5?  
appointed actuary 委任精算师 wVtBeZa  
appointed auditor 委任核数师；委任审计师 "T=LHjE  
appointed trustee 委任的受托人 @sO.g_yM  
appointer 委任人 )E2Lf]  
apportioned pro rata 按比例分摊 ) <~7<.0  
apportionment 分配；分摊 )!72^rl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W<7Bq_L[|  
apportionment formula 分摊方程式 [_1G\z_iE  
apportionment of estate duty 遗产税的分摊 Zotv]P2k  
appraisal 估价；评估 _' a4I;  
appreciable growth 可观增长 rdg1<Z  
appreciable impact 显着影响 ka%pS  
appreciable increase 可观增长 2Jv4l$$;*  
appreciation 增值；升值 [~S0b  
appreciation against other currencies 相对其他货币升值 !W^II>Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x%&V!L  
appreciation tax 增值税 }C#d;JC  
appropriation 拨款；拨用；拨付 _nq n|  
appropriation account 拨款帐目 QNEaj\  
Appropriation Bill 拨款法案 r:-WfDz.  
appropriation-in-aid system 补助拨款办法 S3cQC`^  
approved assets 核准资产 YO+d+5  
approved basket stock 认可一篮子证券 >UH=]$0N  
approved budget 核准预算 (6'Hzl^Kp  
approved charitable donation 认可慈善捐款 1+iiiVbMH  
approved charitable institution 认可慈善机构 TA7w:<  
approved currency 核准货币；认可货币 s:P-F0q!&  
approved estimates 核准预算 2eYkWHi  
approved estimates of expenditure 核准开支预算 ]F!h~>  
approved overseas insurer 核准海外保险人 ~'iuh>O)  
approved overseas trust company 核准海外信托公司 XW:(FzF  
approved pooled investment fund 核准汇集投资基金 -+/|  
approved provident fund scheme 认可公积金计划 zv@o-R$l  
approved provision 核准拨款 %SXqJW^:  
approved redeemable share 核准可赎回股份 ~<LI p%5(  
approved regional stock 认可地区性证券 Y7HWf  
approved retirement scheme 认可退休金计划 OYy8u{@U
:  
approved subordinated loan 核准附属贷款 JJXf%o0yq  
arbitrage 套戥；套汇；套利 #*@Yil=1  
arbitrageur 套戥者；套汇者 ?zqXHv#x  
arbitrary amount 临时款项 7\lc aC@  
arrangement 措施；安排；协定 2=RDAipf59  
arrears 欠款 {S!~pn&^Y  
arrears of pay 欠付薪酬 '/?&Gol-  
arrears of revenue 逾期未收税款；逾期未收的帐项 F!8425oAw  
articles of association 组织章程；组织细则；组织章程细则 u05O[>w  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9'M({/ 7y  
ascertainment of profit 确定利润 akoILX~u  
"Asia Clear" “亚洲结算系统”