[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 
z&jASL  
allotment notice 股份配售通知；配股通知 8CH9&N5W5t  
allotment of shares 股份分配 J\J3'u  
allowable 可获宽免；免税的 <5G4|l  
allowable business loss 可扣除的营业亏损 >Qg-dJt[  
allowable expenses 可扣税的支出 mSO7r F  
allowance 免税额；津贴；备抵；准备金 1hc`s+N  
allowance for debts 债项的免税额 6 tB\X^  
allowance for depreciation by wear and tear 耗损折旧免税额 ,)VAKrSg  
allowance for funeral expenses 殡殓费的免税额 8~BLTZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lc]cs D  
allowance for repairs and outgoings 修葺及支出方面的免税额 S5YEz XG  
allowance to debtor 给债务人的津贴 ^)aj,U[  
alteration of capital 资本更改 5s>>] .%  
alternate trustee 候补受托人  %CUwD  
amalgamation 合并 RRl`;w?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9Q7342  
ambit of charges 征税范围；收费范围 9`KFJx6D  
amended valuation 经修订的估值 2av=W  
American Commodities Exchange 美国商品交易所 {Eqx'j  
American Express Bank Limited 美国运通银行 `_BmVms  
American Stock Exchange 美国证券交易所 .*z$vl  
amortization 摊销 z<J2e^j   
amount due from banks 存放银行同业的款项 bik lja  
amount due from banks abroad 存放海外银行同业的款项 U_Q;WPJ  
amount due from holding companies 控股公司欠款 J5z\e@?.0\  
amount due from local banks 存放本港银行同业的款项 @3~W ukc  
amount due to banks 银行同业的存款 .LbAR u  
amount due to banks abroad 海外银行同业的存款 (Bv~6tj~J  
amount due to holding companies 控股公司存款 . K_Jg$3  
amount due to local banks 本港银行同业的存款 *&V"x=ba,  
amount due to outport banks 外埠银行同业的存款 KUUZN  
amount for note issue 发行纸币的款额 `\/\C[Gg  
amount of bond 担保契据的款额 0;]VTz?P  
amount of consideration 代价款额 5'<mfY'B  
amount of contribution 供款数额 ~aXJ5sY"f&  
amount of indebtedness 负债款额 C 7YS>?^]  
amount of principal of the loan 贷款本金额 lwjA07i  
amount of rates chargeable 应征差饷数额 !Y/S
2J  
amount of share capital 股本额 -M4VC^_  
amount of sums assured 承保款额 Tr;&bX5]H  
amount of variation 变动幅度 ,C:^K`k&  
amount of vote 拨款数额 KTeR;6oZn"  
amount payable 应付款额 _94R8?\_V7  
amount receivable 应收款额 =?N$0F!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +"|TPKas  
analysis 分析 yQ&C]{>TS  
ancillary risk 附属风险 g[\8s~g,  
annual account 周年帐目；周年帐目报表；年度决算；年结 P0k.\8 qz  
annual accounting date 年结日期 R0G!5>1i  
annual allowance 每年免税额；年积金；年度津贴；年津 HYZp=*eb  
annual balance 年度余额 "I@akM$x  
annual disposable income 每年可动用收入 _ D"S  
annual estimates 周年预算 =)x+f/ c]  
annual fee 年费 -U\s.FI.AR  
annual general meeting 周年大会 M'T[L%AP  
annual growth rate 年增率；每年增长率 Dr"PS >.  
annual long-term supplement 长期个案每年补助金 _<l)4A3rS  
annual pensionable emolument 可供计算退休金的年薪 + +Eu.W;&#  
annual report 年报 v+( P4fS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n;QFy5HB8  
annual return 周年报表；周年申报表；每年报税表格 zy|h1.gd  
Annual Return Rules 《周年报表规则》 j%':M  
annual review of consumer prices 每年消费物价回顾 O(:/&`)  
annual roll-forward basis 逐年延展方式 oxJAI4{y 4  
annual salary 年薪 =NWzsRl,  
annual statement 年度报表；年度决算表 L(C0236r  
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 &z>iqm"Ww  
annuitant 年金受益人 u)%/df qzZ  
annuity 年金 c(!pcB8  
annuity contract 年金合约 .\3gb6S
}  
annuity on human life 人寿年金 ^S(QvoaQ  
antecedent debt 先前的债项 }*vE/W  
ante-dated cheque 倒填日期支票 Hr \vu`p$  
anticipated expenditure 预期开支 7Jpq7;  
anticipated net profit 预期纯利 K 28s<i`  
anticipated revenue 预期收入 aPX'CG4m  
anti-inflation measure 反通货膨胀措施 UlPGB2B  
anti-inflationary stance 反通货膨胀立场 <@y(i kp>  
apparent deficit 表面赤字 db>"2
EE  
apparent financial solvency 表面偿债能力 j@4]0o  
apparent partner 表面合伙人 ?uW} XAi  
application for personal assessment 个人入息课税申请书 urQ<r{$x0  
application of fund 资金应用 <y#@v  G  
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 F|P?|  
appointed actuary 委任精算师 *|gl1S  
appointed auditor 委任核数师；委任审计师 /XdLdA!v  
appointed trustee 委任的受托人 6p.y /LMO  
appointer 委任人 z9v70 q  
apportioned pro rata 按比例分摊 anORoK.  
apportionment 分配；分摊 t7*F,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QoMa+QTuc  
apportionment formula 分摊方程式 |lyspD  
apportionment of estate duty 遗产税的分摊 +;bZ(_ohG  
appraisal 估价；评估 F3x*dq2  
appreciable growth 可观增长 M7YbRl  
appreciable impact 显着影响 A[^k
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appreciable increase 可观增长 Dw,LB>Eq,  
appreciation 增值；升值 ]}.|b6\  
appreciation against other currencies 相对其他货币升值 OD?y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FMitIM*]   
appreciation tax 增值税 $- Y8@bw  
appropriation 拨款；拨用；拨付 7U
Uu1"|a|  
appropriation account 拨款帐目  :j`XU  
Appropriation Bill 拨款法案 M"$g*j  
appropriation-in-aid system 补助拨款办法 EH'eyC-B<  
approved assets 核准资产 l> ("L9  
approved basket stock 认可一篮子证券 \[/}Cy  
approved budget 核准预算 Q v},X~^R  
approved charitable donation 认可慈善捐款 ;)ERxMun  
approved charitable institution 认可慈善机构 FR\r/+n:t0  
approved currency 核准货币；认可货币 $-\%%n0>6  
approved estimates 核准预算 &7Xsn^opku  
approved estimates of expenditure 核准开支预算 xX8c>p  
approved overseas insurer 核准海外保险人 d-gcXaA-8  
approved overseas trust company 核准海外信托公司 V2g"5nYT  
approved pooled investment fund 核准汇集投资基金 xJOp~fKG  
approved provident fund scheme 认可公积金计划 X3y28 %R   
approved provision 核准拨款 gA19f  
approved redeemable share 核准可赎回股份 AR g]GV/L  
approved regional stock 认可地区性证券 y4H/CH$%  
approved retirement scheme 认可退休金计划 r'@7aT&_  
approved subordinated loan 核准附属贷款 2Ic)]6z R  
arbitrage 套戥；套汇；套利 6HH:K0j3'  
arbitrageur 套戥者；套汇者 M-8d*#_P  
arbitrary amount 临时款项 F'ez{B\AX  
arrangement 措施；安排；协定 GZmfE`  
arrears 欠款 *~.'lE%[U  
arrears of pay 欠付薪酬 dd4^4X`j  
arrears of revenue 逾期未收税款；逾期未收的帐项 C k /DV  
articles of association 组织章程；组织细则；组织章程细则 .4y44: T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d^"|ESQEU  
ascertainment of profit 确定利润 f^Q)lIv  
"Asia Clear" “亚洲结算系统”