[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 71tMX[x  
allotment notice 股份配售通知；配股通知 HHZ!mYr  
allotment of shares 股份分配 Vk_*]wU  
allowable 可获宽免；免税的 ZZC= 7FB  
allowable business loss 可扣除的营业亏损 u,F d[[t  
allowable expenses 可扣税的支出 P:k(=CzZ@J  
allowance 免税额；津贴；备抵；准备金 e#^|NQ<'A  
allowance for debts 债项的免税额 ~,e!t.339  
allowance for depreciation by wear and tear 耗损折旧免税额 >B~jPU  
allowance for funeral expenses 殡殓费的免税额 x=B+F IJ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*vhm  
allowance for repairs and outgoings 修葺及支出方面的免税额 n@L!{zY  
allowance to debtor 给债务人的津贴 [Pp#l*  
alteration of capital 资本更改 T *t$   
alternate trustee 候补受托人 }WGi9\9T&  
amalgamation 合并 ~+7yi4(i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~v>w%]  
ambit of charges 征税范围；收费范围 Xy*X4JJh^  
amended valuation 经修订的估值 +lha^){  
American Commodities Exchange 美国商品交易所 &up/`8  
American Express Bank Limited 美国运通银行 0D#!!r ;  
American Stock Exchange 美国证券交易所 0h shHv-
 
amortization 摊销 24N,Bo 3  
amount due from banks 存放银行同业的款项 SA>;]6)`(  
amount due from banks abroad 存放海外银行同业的款项 5,AQ~_,'\  
amount due from holding companies 控股公司欠款 H5RHA^p|  
amount due from local banks 存放本港银行同业的款项 'v|2}T*  
amount due to banks 银行同业的存款 \wRr6
-!_  
amount due to banks abroad 海外银行同业的存款 \S7 OC   
amount due to holding companies 控股公司存款 2K*-uT#$~  
amount due to local banks 本港银行同业的存款 K[sM)_I  
amount due to outport banks 外埠银行同业的存款 ['km'5uZ^  
amount for note issue 发行纸币的款额 h/TPd]  
amount of bond 担保契据的款额 c0G/irK  
amount of consideration 代价款额 ^/n[5@6H  
amount of contribution 供款数额 nnGA_7-t  
amount of indebtedness 负债款额 4}LF>_+=  
amount of principal of the loan 贷款本金额 u}%&LI`.  
amount of rates chargeable 应征差饷数额 4\OELU  
amount of share capital 股本额 18A&[6"!  
amount of sums assured 承保款额 $
Qy
(ed  
amount of variation 变动幅度 ^Js9E  
amount of vote 拨款数额 d7^XP  
amount payable 应付款额 k13/
yiv  
amount receivable 应收款额 pV("NJj!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1M;)$m:  
analysis 分析 ESrWRO f9  
ancillary risk 附属风险 C]=E$^|{  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~v54$#CB  
annual accounting date 年结日期 `f'
q
/  
annual allowance 每年免税额；年积金；年度津贴；年津 c&Zm>Qo[  
annual balance 年度余额 E+1j3Q;  
annual disposable income 每年可动用收入 >Ed^dsb&  
annual estimates 周年预算 Z
],"<[E  
annual fee 年费 *Yr-:s9J9  
annual general meeting 周年大会 =h_gj >  
annual growth rate 年增率；每年增长率 GC\/B0!  
annual long-term supplement 长期个案每年补助金 yX~[yH+Pn  
annual pensionable emolument 可供计算退休金的年薪 RrZjC  
annual report 年报 Fp]8f&l8  
Annual Report on the Consumer Price Index 《消费物价指数年报》
D1Sl+NOV  
annual return 周年报表；周年申报表；每年报税表格 blN1Q%m6  
Annual Return Rules 《周年报表规则》 ;Z`)*TRp4  
annual review of consumer prices 每年消费物价回顾 p 5o;Rvr  
annual roll-forward basis 逐年延展方式 |fI%L9  
annual salary 年薪 ,){0y%c#y  
annual statement 年度报表；年度决算表 Y>#c2@^i<  
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 VDPN1+1*  
annuitant 年金受益人 oPbD9  
annuity 年金 rka:.#!  
annuity contract 年金合约 qJ/C*Wqic  
annuity on human life 人寿年金 =0)^![y]v  
antecedent debt 先前的债项 4By-+C*  
ante-dated cheque 倒填日期支票 I B6]Wj  
anticipated expenditure 预期开支 |K_B{v .  
anticipated net profit 预期纯利 >gSerDH8\  
anticipated revenue 预期收入 ~JNuy"8  
anti-inflation measure 反通货膨胀措施 \S<5b&G  
anti-inflationary stance 反通货膨胀立场 ;dFe >`~  
apparent deficit 表面赤字 $ vjmW! O  
apparent financial solvency 表面偿债能力 <M7*N.  
apparent partner 表面合伙人 S }n;..{  
application for personal assessment 个人入息课税申请书 Zb}PP;O  
application of fund 资金应用 *Z:PB%d5  
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 G'py)C5;  
appointed actuary 委任精算师 %KA/  
appointed auditor 委任核数师；委任审计师 X2uX+}h*tA  
appointed trustee 委任的受托人 Xdq, =;  
appointer 委任人 mCGcM^21-x  
apportioned pro rata 按比例分摊 R,\ r{@yrz  
apportionment 分配；分摊 kUUq9me&o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }m H>lN  
apportionment formula 分摊方程式 ?W n(ciO  
apportionment of estate duty 遗产税的分摊 ^8
m+*t  
appraisal 估价；评估 ZYsFd_  
appreciable growth 可观增长 eFio,  
appreciable impact 显着影响 |u{QI3 #'  
appreciable increase 可观增长 mb/[2y<  
appreciation 增值；升值 '/H(,TM
 
appreciation against other currencies 相对其他货币升值 `g1Oon_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S
>,I&`yi  
appreciation tax 增值税 zFtGc  
appropriation 拨款；拨用；拨付 `0^i #  
appropriation account 拨款帐目 Vi#im`@  
Appropriation Bill 拨款法案 %&Cl@6  
appropriation-in-aid system 补助拨款办法 QP B"EW  
approved assets 核准资产 re!8nuBsA  
approved basket stock 认可一篮子证券 %jxuH+L   
approved budget 核准预算 W\,lII0  
approved charitable donation 认可慈善捐款 c2^7"`  
approved charitable institution 认可慈善机构 $)3PF  
approved currency 核准货币；认可货币 zcKC5vqb  
approved estimates 核准预算 17cW8\  
approved estimates of expenditure 核准开支预算 q&E5[/VK:  
approved overseas insurer 核准海外保险人 r(i)9RI+(  
approved overseas trust company 核准海外信托公司 }BJ1#<  
approved pooled investment fund 核准汇集投资基金 j>*SJtq7  
approved provident fund scheme 认可公积金计划 $t$f1?  
approved provision 核准拨款 g8+,wSE  
approved redeemable share 核准可赎回股份 4QF
OO sNp  
approved regional stock 认可地区性证券 kkB
U<L2  
approved retirement scheme 认可退休金计划 H040-Q;S'  
approved subordinated loan 核准附属贷款 ? ~
Zr
d  
arbitrage 套戥；套汇；套利 !)3s <{k#  
arbitrageur 套戥者；套汇者 q=Yerp3~  
arbitrary amount 临时款项 zt2-w/[Q  
arrangement 措施；安排；协定 ({KAh?  
arrears 欠款 LtztjAm.  
arrears of pay 欠付薪酬 ennz/'  
arrears of revenue 逾期未收税款；逾期未收的帐项 9Nu#&_2R  
articles of association 组织章程；组织细则；组织章程细则 Q)BoWd  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O{#Cd dt:r  
ascertainment of profit 确定利润 ZPsY0IzLo  
"Asia Clear" “亚洲结算系统”