[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 s=9gp$9m  
allotment notice 股份配售通知；配股通知 *<Yn  
allotment of shares 股份分配 *Y(v!x \L  
allowable 可获宽免；免税的 IMjz#|c  
allowable business loss 可扣除的营业亏损 #
/!fLU@  
allowable expenses 可扣税的支出 DA;,)A&=Q  
allowance 免税额；津贴；备抵；准备金 t ' _Au8  
allowance for debts 债项的免税额 DdJ>1504  
allowance for depreciation by wear and tear 耗损折旧免税额 Qvo(2(  
allowance for funeral expenses 殡殓费的免税额 n%GlOKC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z=C'qF `  
allowance for repairs and outgoings 修葺及支出方面的免税额 H=b54.J8&  
allowance to debtor 给债务人的津贴 |eH>55 b  
alteration of capital 资本更改 )bN|*Bw3  
alternate trustee 候补受托人 F/G fEMSE  
amalgamation 合并 [gI;;GW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g$
+u;ER5  
ambit of charges 征税范围；收费范围 gw [\7  
amended valuation 经修订的估值 Uv|z c  
American Commodities Exchange 美国商品交易所 itV
@U  
American Express Bank Limited 美国运通银行 x|C[yu^c  
American Stock Exchange 美国证券交易所 W3K&C[f  
amortization 摊销 T*YbmI]4  
amount due from banks 存放银行同业的款项 GPP{"6q5'  
amount due from banks abroad 存放海外银行同业的款项 mqxgrb7  
amount due from holding companies 控股公司欠款 p4mlS  
amount due from local banks 存放本港银行同业的款项 "f/91gIzm'  
amount due to banks 银行同业的存款 ]r++YIg!j  
amount due to banks abroad 海外银行同业的存款 hwg LJY?  
amount due to holding companies 控股公司存款 "";[U  
amount due to local banks 本港银行同业的存款 *j9{+yO{ZE  
amount due to outport banks 外埠银行同业的存款 K6"#&0  
amount for note issue 发行纸币的款额 wXd
tY  
amount of bond 担保契据的款额 a|aRUxa0"  
amount of consideration 代价款额 : V16bRpjL  
amount of contribution 供款数额 pdCn98}%-  
amount of indebtedness 负债款额 ;:(kVdb  
amount of principal of the loan 贷款本金额 mY[s2t  
amount of rates chargeable 应征差饷数额 M->/ vi  
amount of share capital 股本额 pZ4]KxX@  
amount of sums assured 承保款额 \GA6;6%Oo  
amount of variation 变动幅度 29eg.E  
amount of vote 拨款数额 *6uZ"4rb.  
amount payable 应付款额 x0aPY;,N0  
amount receivable 应收款额 [X>\!mt  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *]uo/g  
analysis 分析 K5X,J/n  
ancillary risk 附属风险 (Uk1Rt*h  
annual account 周年帐目；周年帐目报表；年度决算；年结 %N}OMc.W  
annual accounting date 年结日期 w#V{'{DKp  
annual allowance 每年免税额；年积金；年度津贴；年津 0sxZa+G0o  
annual balance 年度余额
Hj&mwn]  
annual disposable income 每年可动用收入 o#(z*v@  
annual estimates 周年预算 fa#xEWaFr  
annual fee 年费 -"*UICd  
annual general meeting 周年大会 8Q $fXB  
annual growth rate 年增率；每年增长率 7)Zk:53]  
annual long-term supplement 长期个案每年补助金 BGAqg=nDV  
annual pensionable emolument 可供计算退休金的年薪 F3k]*pk8w  
annual report 年报 %4X#|22n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m$glRs @  
annual return 周年报表；周年申报表；每年报税表格 s"1:#.u  
Annual Return Rules 《周年报表规则》 9G)Sjn`AQ  
annual review of consumer prices 每年消费物价回顾 8S;]]*cD~  
annual roll-forward basis 逐年延展方式 ~pM\]OC  
annual salary 年薪 c*0pF=3  
annual statement 年度报表；年度决算表 SCbN(OBN!  
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 aDJ\%  
annuitant 年金受益人 9rhIDA(wc  
annuity 年金 cW+6Emh  
annuity contract 年金合约 M7D@Uj&xx(  
annuity on human life 人寿年金 a%3V< "f  
antecedent debt 先前的债项 B+e$S %HV  
ante-dated cheque 倒填日期支票 V=#
L@ws  
anticipated expenditure 预期开支 z\iz6-\&y  
anticipated net profit 预期纯利 CH |A^!Zm  
anticipated revenue 预期收入 z}XmR
c_Ko  
anti-inflation measure 反通货膨胀措施 'EsN{.l?  
anti-inflationary stance 反通货膨胀立场 2^-Z17Z}  
apparent deficit 表面赤字 \SB~rz"A  
apparent financial solvency 表面偿债能力 w h4WII  
apparent partner 表面合伙人 5p9zl=mT  
application for personal assessment 个人入息课税申请书 f<!3vA
h  
application of fund 资金应用 g? 7%  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 x9fNIuAQ  
appointed actuary 委任精算师 SSi-Z  
appointed auditor 委任核数师；委任审计师 iTb k]$  
appointed trustee 委任的受托人
` oBlv  
appointer 委任人 A0L&p(i  
apportioned pro rata 按比例分摊 8;'fWV? U  
apportionment 分配；分摊 <@;Y.76~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZY%]F,Y  
apportionment formula 分摊方程式 <28L\pdG`  
apportionment of estate duty 遗产税的分摊 lTNfTO^  
appraisal 估价；评估 `1I@tz|  
appreciable growth 可观增长 lZpa)1.tiC  
appreciable impact 显着影响 eUiJl6^x  
appreciable increase 可观增长 R-v99e iN  
appreciation 增值；升值 Z4eu'.r-y~  
appreciation against other currencies 相对其他货币升值 -8-BVU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )ESF)aKMiz  
appreciation tax 增值税 YXD6G
JWo  
appropriation 拨款；拨用；拨付 OG\TrW-ug  
appropriation account 拨款帐目 d,"?tip/SX  
Appropriation Bill 拨款法案 L0j&p[(r  
appropriation-in-aid system 补助拨款办法 JN5<=x5r  
approved assets 核准资产 n0o'ns  
approved basket stock 认可一篮子证券 ] i;xeo,  
approved budget 核准预算 J{98x zb  
approved charitable donation 认可慈善捐款 xRZ9.
Agv_  
approved charitable institution 认可慈善机构 ~=W|I:@  
approved currency 核准货币；认可货币 {~ =Edf  
approved estimates 核准预算 NL}) _.Og  
approved estimates of expenditure 核准开支预算 nF0V`O\T  
approved overseas insurer 核准海外保险人 W/dl`UDY  
approved overseas trust company 核准海外信托公司 M[wd.\ %  
approved pooled investment fund 核准汇集投资基金 9S"c-"y\#  
approved provident fund scheme 认可公积金计划 =ytB\e  
approved provision 核准拨款 >BC?%|l  
approved redeemable share 核准可赎回股份 .]_Ye.}  
approved regional stock 认可地区性证券 J\iyc,M<M  
approved retirement scheme 认可退休金计划 #q2c VN1  
approved subordinated loan 核准附属贷款 +J`EB
oIo  
arbitrage 套戥；套汇；套利 UL0%oJ#  
arbitrageur 套戥者；套汇者 bv&A)h"S  
arbitrary amount 临时款项 >
Le L%$  
arrangement 措施；安排；协定 x Bn+-V  
arrears 欠款 !2dA8b  
arrears of pay 欠付薪酬 !f~ =p
 
arrears of revenue 逾期未收税款；逾期未收的帐项 -i``yf?P  
articles of association 组织章程；组织细则；组织章程细则 9Vp|a&Ana  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :r^c_Ui  
ascertainment of profit 确定利润 3JuWG\r)l  
"Asia Clear" “亚洲结算系统”