[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 f[r?J/;P9  
allotment notice 股份配售通知；配股通知 fyHFfPEE  
allotment of shares 股份分配 <;eXbO>Q  
allowable 可获宽免；免税的 1=o|[
7  
allowable business loss 可扣除的营业亏损 @bfW-\ I  
allowable expenses 可扣税的支出 ,EsPm'`?A/  
allowance 免税额；津贴；备抵；准备金 9c pjO  
allowance for debts 债项的免税额 0 $Ygt0d  
allowance for depreciation by wear and tear 耗损折旧免税额 ^v2-"mX<  
allowance for funeral expenses 殡殓费的免税额 skSs|slp  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HV0!G-h  
allowance for repairs and outgoings 修葺及支出方面的免税额 q!fdiv`  
allowance to debtor 给债务人的津贴 $!Qv f  
alteration of capital 资本更改 =@ SJyW  
alternate trustee 候补受托人 S<Rl?El<=  
amalgamation 合并 t 0 om
JP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %KjvV<f-a  
ambit of charges 征税范围；收费范围 XEX."y  
amended valuation 经修订的估值 gC/~@Z8W]  
American Commodities Exchange 美国商品交易所 ` @PHV  
American Express Bank Limited 美国运通银行 c>~q2_}W(  
American Stock Exchange 美国证券交易所 P }BU7`
8  
amortization 摊销 NI<;Lm  
amount due from banks 存放银行同业的款项 ='rSB.$Ctk  
amount due from banks abroad 存放海外银行同业的款项 --D&a;CO}  
amount due from holding companies 控股公司欠款 Bme_#  
amount due from local banks 存放本港银行同业的款项 sLHUQ(S!  
amount due to banks 银行同业的存款 E:7R>.g  
amount due to banks abroad 海外银行同业的存款 k_,wa]ws$  
amount due to holding companies 控股公司存款 7NQ@q--3s  
amount due to local banks 本港银行同业的存款 th :I31  
amount due to outport banks 外埠银行同业的存款 b '9L}q2m  
amount for note issue 发行纸币的款额 /7`fg0
A  
amount of bond 担保契据的款额 }piDg(D  
amount of consideration 代价款额 B)L=)N  
amount of contribution 供款数额 M
94zlW<  
amount of indebtedness 负债款额 NP+*L|-;  
amount of principal of the loan 贷款本金额  b' 5]o  
amount of rates chargeable 应征差饷数额 {p90  
amount of share capital 股本额 sJ3O ]  
amount of sums assured 承保款额 G=VbEL^H  
amount of variation 变动幅度 DQ08dP((v  
amount of vote 拨款数额 HxE`"/~.7k  
amount payable 应付款额 Id(wY$C&>  
amount receivable 应收款额 !dcGBj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (>)f#t[9J  
analysis 分析 5eL_iNqJM  
ancillary risk 附属风险 l< DpcLX  
annual account 周年帐目；周年帐目报表；年度决算；年结 g!![%*' b  
annual accounting date 年结日期 <T^:`p/]4  
annual allowance 每年免税额；年积金；年度津贴；年津 )ZHo7X  
annual balance 年度余额 d*cAm$   
annual disposable income 每年可动用收入 'F .tOD  
annual estimates 周年预算 pD@2Mt0|]=  
annual fee 年费 `@tnEg  
annual general meeting 周年大会 12olVTuw  
annual growth rate 年增率；每年增长率 RZL :k;}5  
annual long-term supplement 长期个案每年补助金 yG/_k!{9  
annual pensionable emolument 可供计算退休金的年薪 {>]7xTpwZ  
annual report 年报 h%=>iQ%enc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |to|kU  
annual return 周年报表；周年申报表；每年报税表格 vR*TW  
Annual Return Rules 《周年报表规则》 zZh\e,*  
annual review of consumer prices 每年消费物价回顾 Jx-dWfe  
annual roll-forward basis 逐年延展方式 "TQ3{=j{  
annual salary 年薪 -~HyzX\cZB  
annual statement 年度报表；年度决算表 lYq/ n&@_1  
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 :enmMB#%  
annuitant 年金受益人 J;R1OJs S  
annuity 年金 ^{l^Z +b.  
annuity contract 年金合约 L2WH-
XP=  
annuity on human life 人寿年金 %=G*{mK  
antecedent debt 先前的债项 i,R+C.6{  
ante-dated cheque 倒填日期支票 FHv^^
u'@  
anticipated expenditure 预期开支 +`p@md
2L1  
anticipated net profit 预期纯利 ? 3'O  
anticipated revenue 预期收入 H% &e[PU  
anti-inflation measure 反通货膨胀措施 ,bU8S\8  
anti-inflationary stance 反通货膨胀立场 z{uRqAG  
apparent deficit 表面赤字 }z|@X KA#  
apparent financial solvency 表面偿债能力 S +mM S  
apparent partner 表面合伙人 +m+v1(@  
application for personal assessment 个人入息课税申请书 xn BL{ []  
application of fund 资金应用 xA7Aw0  
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 3mCf>qj73  
appointed actuary 委任精算师 ]A]EED.ZH  
appointed auditor 委任核数师；委任审计师 g UAx8=h  
appointed trustee 委任的受托人 O&vE 5%x  
appointer 委任人 {g@?\  
apportioned pro rata 按比例分摊 )^q7s&p/  
apportionment 分配；分摊 y$h.k"
x`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qHtonJc  
apportionment formula 分摊方程式 56JvF*hP  
apportionment of estate duty 遗产税的分摊 NW AT"  
appraisal 估价；评估 {OBV+ }#  
appreciable growth 可观增长 wiE'6CM  
appreciable impact 显着影响 %j7HIxZh  
appreciable increase 可观增长 L2$`S'UW  
appreciation 增值；升值 Zk .V   
appreciation against other currencies 相对其他货币升值 +jifbf-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fZ7Ap3dmP  
appreciation tax 增值税 grWmF3c#  
appropriation 拨款；拨用；拨付 :IB@@5r1
 
appropriation account 拨款帐目 R{R'byre  
Appropriation Bill 拨款法案 3Gyw^_{J  
appropriation-in-aid system 补助拨款办法 z<h?WsL  
approved assets 核准资产 E{B8+T:3  
approved basket stock 认可一篮子证券 KO''B or  
approved budget 核准预算 UU;U,q  
approved charitable donation 认可慈善捐款 Dmq_jt  
approved charitable institution 认可慈善机构 ]@G$ L,3  
approved currency 核准货币；认可货币 W}0cM9 g  
approved estimates 核准预算 Kx<T;iJ}  
approved estimates of expenditure 核准开支预算 TTQ(\l4   
approved overseas insurer 核准海外保险人 /jB0  
approved overseas trust company 核准海外信托公司 \:[J-ySJ  
approved pooled investment fund 核准汇集投资基金 >v9@p7Dn  
approved provident fund scheme 认可公积金计划 m_;<7W&p]  
approved provision 核准拨款 !L|PDGD  
approved redeemable share 核准可赎回股份 q8-*3
K  
approved regional stock 认可地区性证券 T^F9A55y  
approved retirement scheme 认可退休金计划 R&P}\cf8T  
approved subordinated loan 核准附属贷款 y'#i'0eeL  
arbitrage 套戥；套汇；套利 5U[ bn=n  
arbitrageur 套戥者；套汇者 wLW[Vur[  
arbitrary amount 临时款项 t,4'\nv*  
arrangement 措施；安排；协定 "'zVwU  
arrears 欠款 zh60b{  
arrears of pay 欠付薪酬 079mn/8;  
arrears of revenue 逾期未收税款；逾期未收的帐项 )o\U4t  
articles of association 组织章程；组织细则；组织章程细则 Aav|N3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L4)  
ascertainment of profit 确定利润 2z+-vT%  
"Asia Clear" “亚洲结算系统”