[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.:5<oEKg  
allotment notice 股份配售通知；配股通知 jfS?#;T)  
allotment of shares 股份分配 ~7b
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allowable 可获宽免；免税的 1p23&\\~  
allowable business loss 可扣除的营业亏损 ]^&DEj{  
allowable expenses 可扣税的支出 M,t8<y4W/  
allowance 免税额；津贴；备抵；准备金 usR19_E-  
allowance for debts 债项的免税额 Rmn|"ZK  
allowance for depreciation by wear and tear 耗损折旧免税额 4G@vO{$  
allowance for funeral expenses 殡殓费的免税额 [t<^WmgtxL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X`:(-3T  
allowance for repairs and outgoings 修葺及支出方面的免税额 jY:(Tv3~  
allowance to debtor 给债务人的津贴 Fx0K.Q2Y0  
alteration of capital 资本更改 27E6S)zv  
alternate trustee 候补受托人 ^Cyx"s't  
amalgamation 合并 7l7eUy/z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )wpBxJ;dB}  
ambit of charges 征税范围；收费范围 8:L%-   
amended valuation 经修订的估值 S]9:3~  
American Commodities Exchange 美国商品交易所 +sE81B  
American Express Bank Limited 美国运通银行 >('L2]4\v  
American Stock Exchange 美国证券交易所 eOD;@4lR  
amortization 摊销 '7wI 2D  
amount due from banks 存放银行同业的款项 ePIBg(  
amount due from banks abroad 存放海外银行同业的款项 aAu upPu  
amount due from holding companies 控股公司欠款 `wB(J%w  
amount due from local banks 存放本港银行同业的款项 2j4VW0:  
amount due to banks 银行同业的存款 Rr4r[g#  
amount due to banks abroad 海外银行同业的存款 h}z^NX  
amount due to holding companies 控股公司存款 E7^tU416  
amount due to local banks 本港银行同业的存款 C?bPdJ,6  
amount due to outport banks 外埠银行同业的存款 zBB4lC{q  
amount for note issue 发行纸币的款额 27t:-O  
amount of bond 担保契据的款额 
-G;4['p  
amount of consideration 代价款额 ?_m;~>C  
amount of contribution 供款数额 0$}+t q+  
amount of indebtedness 负债款额 Kdx?s;i  
amount of principal of the loan 贷款本金额 Puily9#  
amount of rates chargeable 应征差饷数额 [ #A!B#`  
amount of share capital 股本额 #rzxFMA"  
amount of sums assured 承保款额 (LTm! "Q  
amount of variation 变动幅度 Si6%6rAhj  
amount of vote 拨款数额 /_x?PiL  
amount payable 应付款额 #R305  
amount receivable 应收款额 }3lM+]pf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2p@Rr7  
analysis 分析 j@ UIN3  
ancillary risk 附属风险 -AD3Pd|Y[  
annual account 周年帐目；周年帐目报表；年度决算；年结 i)+@'!6  
annual accounting date 年结日期 }j+ZF'#  
annual allowance 每年免税额；年积金；年度津贴；年津 2[r#y1ro  
annual balance 年度余额 N=zrY`Vd  
annual disposable income 每年可动用收入 KNQX\-=  
annual estimates 周年预算 P9G c)$6{p  
annual fee 年费 ~BrERUk  
annual general meeting 周年大会 eDX{}Dq(  
annual growth rate 年增率；每年增长率 |M)'@s:  
annual long-term supplement 长期个案每年补助金 :f 1*-y  
annual pensionable emolument 可供计算退休金的年薪 tP"C>#LO  
annual report 年报
rVt6tx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jGb+bN5U7  
annual return 周年报表；周年申报表；每年报税表格 K>lA6i7?  
Annual Return Rules 《周年报表规则》 Cbx/  
annual review of consumer prices 每年消费物价回顾 lyF~E  
annual roll-forward basis 逐年延展方式 #J)sz,)(  
annual salary 年薪 a7%5Qg9B;  
annual statement 年度报表；年度决算表 ,wlFn  
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 c,!Ijn\;(  
annuitant 年金受益人 l<(
MC R*  
annuity 年金 Fv.}w_  
annuity contract 年金合约 CS:j->  
annuity on human life 人寿年金 QyJ}zwD  
antecedent debt 先前的债项 TlQ#0_as[  
ante-dated cheque 倒填日期支票 FU;Tv).  
anticipated expenditure 预期开支 crz )F"  
anticipated net profit 预期纯利 fp.,MIS  
anticipated revenue 预期收入 r[q-O&2&  
anti-inflation measure 反通货膨胀措施 rs]%`"&=  
anti-inflationary stance 反通货膨胀立场 =v:vc~G6  
apparent deficit 表面赤字 vf
K^^S  
apparent financial solvency 表面偿债能力 c/^} =t(  
apparent partner 表面合伙人 L1VUfEG-  
application for personal assessment 个人入息课税申请书 pBL,kqYNA>  
application of fund 资金应用 =A$5~op%  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 q}*(rR9/Br  
appointed actuary 委任精算师 vCb3Ra~L`  
appointed auditor 委任核数师；委任审计师 =;l.<{<VH  
appointed trustee 委任的受托人 l"W9uS;\T  
appointer 委任人 Cf91#%:cN  
apportioned pro rata 按比例分摊 :p;!\4)u  
apportionment 分配；分摊 Z[)t34EY"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VY<$~9a&1  
apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊 d/v{I  
appraisal 估价；评估 o:.={)rX  
appreciable growth 可观增长 2RFYnDN  
appreciable impact 显着影响 T4]/w|?G  
appreciable increase 可观增长 :"5
i/ Cx  
appreciation 增值；升值 Y}&//S A  
appreciation against other currencies 相对其他货币升值 07[A&B!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4c_TrNwP  
appreciation tax 增值税 xdFm-_
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appropriation 拨款；拨用；拨付 s )POtJ<  
appropriation account 拨款帐目 b^~ keQ  
Appropriation Bill 拨款法案 e=<knKc Q  
appropriation-in-aid system 补助拨款办法 TD'RvTpl  
approved assets 核准资产 aHNR0L3$}{  
approved basket stock 认可一篮子证券
Oh3AbpTT  
approved budget 核准预算 3k.{gAZKh  
approved charitable donation 认可慈善捐款 (dd+wx't  
approved charitable institution 认可慈善机构 d&BocJ  
approved currency 核准货币；认可货币 q_bE?j{  
approved estimates 核准预算 !8lG"l|,l  
approved estimates of expenditure 核准开支预算 _PLY<i2vr  
approved overseas insurer 核准海外保险人 5^<X:1J$  
approved overseas trust company 核准海外信托公司 # ` Q3Z}C  
approved pooled investment fund 核准汇集投资基金 X;lL$  
approved provident fund scheme 认可公积金计划 n+QUT   
approved provision 核准拨款 j]U sb
_7  
approved redeemable share 核准可赎回股份 IFcxyp  
approved regional stock 认可地区性证券 /2N'
SOX  
approved retirement scheme 认可退休金计划 J -tOO  
approved subordinated loan 核准附属贷款 3=5K7F  
arbitrage 套戥；套汇；套利 ajC'C!"^Ty  
arbitrageur 套戥者；套汇者 P x{ Cvc  
arbitrary amount 临时款项 -^LUa]"E  
arrangement 措施；安排；协定 6i|5`ZO  
arrears 欠款 7?!A~Seo|  
arrears of pay 欠付薪酬 _0N=~`'  
arrears of revenue 逾期未收税款；逾期未收的帐项 :)o 4fOJ8  
articles of association 组织章程；组织细则；组织章程细则 " !F)K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #S)]`YW  
ascertainment of profit 确定利润 8mj Pa^A  
"Asia Clear" “亚洲结算系统”