[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 :+fW#:  
allotment notice 股份配售通知；配股通知 R}OjSiS\  
allotment of shares 股份分配 TP=#U^g*  
allowable 可获宽免；免税的 8&#)}A}x  
allowable business loss 可扣除的营业亏损 eGbjk~,f'  
allowable expenses 可扣税的支出 f kdJgK  
allowance 免税额；津贴；备抵；准备金 )OQih+#?W  
allowance for debts 债项的免税额 K!!#";Eo  
allowance for depreciation by wear and tear 耗损折旧免税额 M_;hfpJZ  
allowance for funeral expenses 殡殓费的免税额 M8FC-zFs  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PV/hnVUl  
allowance for repairs and outgoings 修葺及支出方面的免税额 \e?w8R.6w^  
allowance to debtor 给债务人的津贴 QUc&f+~  
alteration of capital 资本更改 CX>QP&Gj  
alternate trustee 候补受托人 ~\7peH%  
amalgamation 合并 rPJbbV",+^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O-<nLB!Wf  
ambit of charges 征税范围；收费范围 x.U:v20`  
amended valuation 经修订的估值 hOcVxSc.  
American Commodities Exchange 美国商品交易所 %h=cwT6  
American Express Bank Limited 美国运通银行 W -5wjc  
American Stock Exchange 美国证券交易所 .W0;Vhw"  
amortization 摊销 T`Qg+Q$  
amount due from banks 存放银行同业的款项 a0B,[i  
amount due from banks abroad 存放海外银行同业的款项 FS6ZPjG)  
amount due from holding companies 控股公司欠款 +H3;{ h9,  
amount due from local banks 存放本港银行同业的款项 >xm:?WR  
amount due to banks 银行同业的存款 9m2Yrj93  
amount due to banks abroad 海外银行同业的存款 |-vn,zpe  
amount due to holding companies 控股公司存款 ,N2|P:x  
amount due to local banks 本港银行同业的存款 Hl*/s  
amount due to outport banks 外埠银行同业的存款 W}>wRy  
amount for note issue 发行纸币的款额 T_4y;mf!@O  
amount of bond 担保契据的款额 o~p%ODH  
amount of consideration 代价款额 @-jI<g  
amount of contribution 供款数额 f`,isy[  
amount of indebtedness 负债款额 koOp:7r  
amount of principal of the loan 贷款本金额 l Gy`{E|  
amount of rates chargeable 应征差饷数额 `bRt_XGPmF  
amount of share capital 股本额 7?~*F7F  
amount of sums assured 承保款额 !Xr nD#  
amount of variation 变动幅度 N51RBA  
amount of vote 拨款数额 soB5sFt&]  
amount payable 应付款额 !>QD42  
amount receivable 应收款额 G\o*j|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t3FfPV!P"  
analysis 分析 3Qoa?*  
ancillary risk 附属风险 ;{Su:Ixg  
annual account 周年帐目；周年帐目报表；年度决算；年结 UhF+},gU  
annual accounting date 年结日期 ;,jms~ik  
annual allowance 每年免税额；年积金；年度津贴；年津 a*KJjl?k  
annual balance 年度余额 ~z*A%vp6ER  
annual disposable income 每年可动用收入 =jW=Z$3q  
annual estimates 周年预算 p |xMXoa`  
annual fee 年费 gye'_AR?k  
annual general meeting 周年大会 9A9yZlt  
annual growth rate 年增率；每年增长率 6 2#dSd}HG  
annual long-term supplement 长期个案每年补助金 C\C*' l6d  
annual pensionable emolument 可供计算退休金的年薪 ;kiL`K  
annual report 年报 $56Z/*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !&8HA   
annual return 周年报表；周年申报表；每年报税表格 D= LLm$y  
Annual Return Rules 《周年报表规则》 :7Smsc"B!  
annual review of consumer prices 每年消费物价回顾 A@k`$xevVj  
annual roll-forward basis 逐年延展方式 *u`[2xmuYf  
annual salary 年薪 (cEjC`]  
annual statement 年度报表；年度决算表 T@,tlIM  
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 8X2
NEVH]  
annuitant 年金受益人 DAtZp%
 
annuity 年金 I2<t?c:Pn<  
annuity contract 年金合约 x9B{|+tIoc  
annuity on human life 人寿年金 9Fv VM9  
antecedent debt 先前的债项 B&k"B?9m
L  
ante-dated cheque 倒填日期支票 8 ,<F102(  
anticipated expenditure 预期开支 ()I';o  
anticipated net profit 预期纯利 A +J&(7N  
anticipated revenue 预期收入 0]^ke:(#  
anti-inflation measure 反通货膨胀措施 HOrD20  
anti-inflationary stance 反通货膨胀立场 f-/zR%s{  
apparent deficit 表面赤字 j6{9XIRo_  
apparent financial solvency 表面偿债能力 a jyuk@  
apparent partner 表面合伙人 W|aFEY  
application for personal assessment 个人入息课税申请书 9Jhc5G  
application of fund 资金应用 'WLh D<  
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 idh5neyL  
appointed actuary 委任精算师 Fj~,>  
appointed auditor 委任核数师；委任审计师 [#Y7iN&  
appointed trustee 委任的受托人 ,8MUTXd@ V  
appointer 委任人 w-M,@[G  
apportioned pro rata 按比例分摊 XAf,k&f3  
apportionment 分配；分摊 (lBwkQNQGd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i[d@qp!H=  
apportionment formula 分摊方程式 n_X)6 s  
apportionment of estate duty 遗产税的分摊 nVVQ^i}`G  
appraisal 估价；评估 y.'5*08S0  
appreciable growth 可观增长 [ym ynr3M  
appreciable impact 显着影响 pAd 8-a  
appreciable increase 可观增长 |X$O'Gf#n  
appreciation 增值；升值 ndU<,{r  
appreciation against other currencies 相对其他货币升值 S x", Zb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eURj'8o),  
appreciation tax 增值税 I"<ACM  
appropriation 拨款；拨用；拨付 Lupug"p0   
appropriation account 拨款帐目 p Y[dJxB  
Appropriation Bill 拨款法案 tEXY>=  
appropriation-in-aid system 补助拨款办法 3"ii_#1  
approved assets 核准资产 b^~"4fU  
approved basket stock 认可一篮子证券 |wFfVDp  
approved budget 核准预算 =5jng.  
approved charitable donation 认可慈善捐款 p#eai  
approved charitable institution 认可慈善机构 ^k7`:@ z0U  
approved currency 核准货币；认可货币 {!`0i  
approved estimates 核准预算 |6d0,muN  
approved estimates of expenditure 核准开支预算 ,J3s1 ]~^  
approved overseas insurer 核准海外保险人 / .ddx<  
approved overseas trust company 核准海外信托公司 LyB &u()  
approved pooled investment fund 核准汇集投资基金 97%S{_2m/  
approved provident fund scheme 认可公积金计划 ,XJ Xw(LM  
approved provision 核准拨款
z[q#Dw  
approved redeemable share 核准可赎回股份 <:rbK9MIl  
approved regional stock 认可地区性证券 "ApVgNB  
approved retirement scheme 认可退休金计划 QmpP_eS >  
approved subordinated loan 核准附属贷款 lS.&>{  
arbitrage 套戥；套汇；套利 np#RBy  
arbitrageur 套戥者；套汇者 r#xq 8H=_m  
arbitrary amount 临时款项
<FfdOK_  
arrangement 措施；安排；协定 l6wN&JHTh  
arrears 欠款 Av#_cL  
arrears of pay 欠付薪酬 ?'dsiA[  
arrears of revenue 逾期未收税款；逾期未收的帐项 9J0JSy  
articles of association 组织章程；组织细则；组织章程细则 NQx`u"=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O_u2V'jy9  
ascertainment of profit 确定利润 .(7end<  
"Asia Clear" “亚洲结算系统”