[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 ;MZbL)  
allotment notice 股份配售通知；配股通知 &#,v_B)a_E  
allotment of shares 股份分配 BvJ\x)  
allowable 可获宽免；免税的 [x$;Xq A  
allowable business loss 可扣除的营业亏损 % mmxA6I  
allowable expenses 可扣税的支出 3N3*`?5c<  
allowance 免税额；津贴；备抵；准备金 Ij,Yuo  
allowance for debts 债项的免税额 B$`d&7I;D  
allowance for depreciation by wear and tear 耗损折旧免税额 hU+#S(t>b  
allowance for funeral expenses 殡殓费的免税额 @Yarz1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 JU2P%3  
allowance for repairs and outgoings 修葺及支出方面的免税额 F vA|1c  
allowance to debtor 给债务人的津贴 40+fGRyOL  
alteration of capital 资本更改 /J.0s0@  
alternate trustee 候补受托人 4w9F+*-  
amalgamation 合并 W U0UG$o`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w= B  
ambit of charges 征税范围；收费范围 f~iML5lG  
amended valuation 经修订的估值 !p"Kd ~  
American Commodities Exchange 美国商品交易所 8xgc[#  
American Express Bank Limited 美国运通银行 ku-cn2M/  
American Stock Exchange 美国证券交易所 8E=vR 8  
amortization 摊销 ZR2\dH*  
amount due from banks 存放银行同业的款项 x3_,nl  
amount due from banks abroad 存放海外银行同业的款项 .Nk
6  
amount due from holding companies 控股公司欠款 `>y[wa>9r  
amount due from local banks 存放本港银行同业的款项 GJ>ypEWo  
amount due to banks 银行同业的存款 x' ?.~  
amount due to banks abroad 海外银行同业的存款 &gJW6<  
amount due to holding companies 控股公司存款  u{pTva  
amount due to local banks 本港银行同业的存款 xpz`))w  
amount due to outport banks 外埠银行同业的存款 W n6,U=$3  
amount for note issue 发行纸币的款额 wvX"D0eVn  
amount of bond 担保契据的款额 `43vxcMg  
amount of consideration 代价款额 4a1BGNI%SW  
amount of contribution 供款数额 eoC<a"bJ>  
amount of indebtedness 负债款额 \Qp}|n1JY  
amount of principal of the loan 贷款本金额 ~6MMErSj  
amount of rates chargeable 应征差饷数额 pj j}K  
amount of share capital 股本额 '%:5axg?]  
amount of sums assured 承保款额 WEps.]s  
amount of variation 变动幅度 ^Jn|*?+l  
amount of vote 拨款数额 /LSq%~UF  
amount payable 应付款额 XCV0.u|  
amount receivable 应收款额 @_(nd57oSs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y'?Iznb  
analysis 分析 )'w]YIv9  
ancillary risk 附属风险 A?\h|u<  
annual account 周年帐目；周年帐目报表；年度决算；年结 Re7{[*Q4  
annual accounting date 年结日期 rdFs?hO  
annual allowance 每年免税额；年积金；年度津贴；年津 #qPVQt  
annual balance 年度余额 ?DJuQFv  
annual disposable income 每年可动用收入 ^sJ1 ^
LT  
annual estimates 周年预算 Mi<*6j0  
annual fee 年费 {~
":;  
annual general meeting 周年大会 FU^Y{sbDg  
annual growth rate 年增率；每年增长率 |%n|[LP'  
annual long-term supplement 长期个案每年补助金 Qz'O{f  
annual pensionable emolument 可供计算退休金的年薪 ZjE~W>pkQ  
annual report 年报 z/pDOP Ku  
Annual Report on the Consumer Price Index 《消费物价指数年报》 NuHL5C?To  
annual return 周年报表；周年申报表；每年报税表格 0H;"5  
Annual Return Rules 《周年报表规则》 /95FDk>  
annual review of consumer prices 每年消费物价回顾 Dy98[cL  
annual roll-forward basis 逐年延展方式 {E3;r7  
annual salary 年薪 kWI]f
Z_n  
annual statement 年度报表；年度决算表 "MW55OWYU  
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 DrW/KU,{+(  
annuitant 年金受益人 X5|?/aR}  
annuity 年金 H3W_}f  
annuity contract 年金合约 !d/`[9j
Y  
annuity on human life 人寿年金 r#ks>s  
antecedent debt 先前的债项 Mf!owpW T  
ante-dated cheque 倒填日期支票 Ty)gPh6O  
anticipated expenditure 预期开支 }ZxW"5oq  
anticipated net profit 预期纯利  GE{8I<7c  
anticipated revenue 预期收入 h\Z3yAYd  
anti-inflation measure 反通货膨胀措施 9c#L{in  
anti-inflationary stance 反通货膨胀立场 R65;oJh  
apparent deficit 表面赤字 r7zf+a]  
apparent financial solvency 表面偿债能力 3xc:Y> *`  
apparent partner 表面合伙人 "# [o?_GaJ  
application for personal assessment 个人入息课税申请书 7MR:X#2v>  
application of fund 资金应用 n\~"Wim<b  
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 A;K{&x  
appointed actuary 委任精算师 ,oy4V^B&  
appointed auditor 委任核数师；委任审计师 #Lu4OSM+  
appointed trustee 委任的受托人 [I#Q  
appointer 委任人 LPtx|Sx![  
apportioned pro rata 按比例分摊 h}Fu"zK  
apportionment 分配；分摊 3 ATN?V@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `PXoJ
l  
apportionment formula 分摊方程式 ;Of?fe5:  
apportionment of estate duty 遗产税的分摊 eW<!^Aer  
appraisal 估价；评估 TiwHLb9  
appreciable growth 可观增长 jFI]54,  
appreciable impact 显着影响 pmE1EDPag  
appreciable increase 可观增长 k i~Raa/e  
appreciation 增值；升值 5|{  t+u  
appreciation against other currencies 相对其他货币升值  ]IN-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K*hf(w9="%  
appreciation tax 增值税 `K1PGibV  
appropriation 拨款；拨用；拨付 {FrHm  
appropriation account 拨款帐目 Ktj(&/~}  
Appropriation Bill 拨款法案 s2,`eV  
appropriation-in-aid system 补助拨款办法 O:5ldI  
approved assets 核准资产 2nOe^X!*  
approved basket stock 认可一篮子证券 BbXmT"@  
approved budget 核准预算 7!]k#|u  
approved charitable donation 认可慈善捐款 Xmw2$MCB  
approved charitable institution 认可慈善机构 w
pPxEp/  
approved currency 核准货币；认可货币 4c493QOd  
approved estimates 核准预算 Br?++ \  
approved estimates of expenditure 核准开支预算 6"#Tvj~-8  
approved overseas insurer 核准海外保险人 #CBo  
approved overseas trust company 核准海外信托公司 4kN:=g  
approved pooled investment fund 核准汇集投资基金 5cv, >{~5  
approved provident fund scheme 认可公积金计划 ;1Tpzm  
approved provision 核准拨款 mo 97GW  
approved redeemable share 核准可赎回股份 [bQ8A(u  
approved regional stock 认可地区性证券 lW@
:q04Z$  
approved retirement scheme 认可退休金计划 I+-Rs2wb  
approved subordinated loan 核准附属贷款 @)FXG~C*  
arbitrage 套戥；套汇；套利 y2d_b/  
arbitrageur 套戥者；套汇者 Xlgz.j7XR  
arbitrary amount 临时款项 HvL9;^!  
arrangement 措施；安排；协定 mAtG&my)  
arrears 欠款 s?z=q%-p  
arrears of pay 欠付薪酬 l%3Q=c  
arrears of revenue 逾期未收税款；逾期未收的帐项 @5POgQ8  
articles of association 组织章程；组织细则；组织章程细则 ?N9adL &b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $txWVjR?\  
ascertainment of profit 确定利润 *8(t y%5F0  
"Asia Clear" “亚洲结算系统”