[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 U&B~GJT+  
allotment notice 股份配售通知；配股通知 +)7NWR \  
allotment of shares 股份分配 A4
&e#  
allowable 可获宽免；免税的 r&TxRsg{  
allowable business loss 可扣除的营业亏损 zV2c`he%z  
allowable expenses 可扣税的支出 4CN8>J'-  
allowance 免税额；津贴；备抵；准备金 v}cm-_*v  
allowance for debts 债项的免税额 eueXklpg+  
allowance for depreciation by wear and tear 耗损折旧免税额 *w%;$\^  
allowance for funeral expenses 殡殓费的免税额 QZwRg&d<o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }f
({03$  
allowance for repairs and outgoings 修葺及支出方面的免税额 !C/`"JeYL  
allowance to debtor 给债务人的津贴 -7+Fb^"L  
alteration of capital 资本更改 -<<!eH  
alternate trustee 候补受托人 B3yn:=80  
amalgamation 合并 :F<
a~_k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E8-p ,e,  
ambit of charges 征税范围；收费范围 C8n1j2G\  
amended valuation 经修订的估值 q#WqU8~Y  
American Commodities Exchange 美国商品交易所 +osY iP5  
American Express Bank Limited 美国运通银行 s5z@`M5'm  
American Stock Exchange 美国证券交易所 rP3)TeG6  
amortization 摊销 e`_3= kI  
amount due from banks 存放银行同业的款项 -
eNi;u  
amount due from banks abroad 存放海外银行同业的款项 n09|Jzv9  
amount due from holding companies 控股公司欠款 vhUuf+P*  
amount due from local banks 存放本港银行同业的款项 B!- W765Y  
amount due to banks 银行同业的存款 "#JoB X@yE  
amount due to banks abroad 海外银行同业的存款 wTTQIo60  
amount due to holding companies 控股公司存款 d3 N %V.w  
amount due to local banks 本港银行同业的存款 1w5p*U0 ;  
amount due to outport banks 外埠银行同业的存款 8[y7(Xw  
amount for note issue 发行纸币的款额 -,+JE0[  
amount of bond 担保契据的款额 U O[p  
amount of consideration 代价款额 w$t2Hd  
amount of contribution 供款数额 '7=*n_l  
amount of indebtedness 负债款额 s&tr84u|  
amount of principal of the loan 贷款本金额 LBM:>d5  
amount of rates chargeable 应征差饷数额 WK<pZ *x  
amount of share capital 股本额 UcK!v*3E  
amount of sums assured 承保款额 P089Mh9  
amount of variation 变动幅度 ;N,7#l|wi  
amount of vote 拨款数额 >! c^  
amount payable 应付款额 SD697L9  
amount receivable 应收款额 8)H"w
$jq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _e-a>y  
analysis 分析 o= 8yp2vG  
ancillary risk 附属风险 :)MZgW  
annual account 周年帐目；周年帐目报表；年度决算；年结 *'`-plS7  
annual accounting date 年结日期 .}0Cg2W  
annual allowance 每年免税额；年积金；年度津贴；年津 "iKK&%W  
annual balance 年度余额 + 6}FUi!"e  
annual disposable income 每年可动用收入 >MhkNy  
annual estimates 周年预算 dvxH:,  
annual fee 年费 Vj:PNt[
 
annual general meeting 周年大会 p<J/J.E  
annual growth rate 年增率；每年增长率 m\k$
L7O  
annual long-term supplement 长期个案每年补助金 I4");T3  
annual pensionable emolument 可供计算退休金的年薪 #:{u1sq;  
annual report 年报 &0o&!P8CB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Su-+~` "  
annual return 周年报表；周年申报表；每年报税表格 0Ifd!  
Annual Return Rules 《周年报表规则》 }wUF#  
annual review of consumer prices 每年消费物价回顾 mqE&phF,  
annual roll-forward basis 逐年延展方式 #}vcffgZ  
annual salary 年薪 2Nj0 Hqjq  
annual statement 年度报表；年度决算表 C( r?1 ma  
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 T8RQM1D_s  
annuitant 年金受益人 g"# +U7O  
annuity 年金 _]Hn:O"o  
annuity contract 年金合约 BE m%x0y  
annuity on human life 人寿年金 #ob">R  
antecedent debt 先前的债项 LAvAjvRc  
ante-dated cheque 倒填日期支票 PSy=O\  
anticipated expenditure 预期开支 7aU*7!U  
anticipated net profit 预期纯利  M,6AD]  
anticipated revenue 预期收入 4e5Ka{# <  
anti-inflation measure 反通货膨胀措施 L'Wcb = ;  
anti-inflationary stance 反通货膨胀立场 eH6#'M4+\  
apparent deficit 表面赤字 \@80Z5?n  
apparent financial solvency 表面偿债能力 jy1*E3vQ  
apparent partner 表面合伙人 `@:^(sMo  
application for personal assessment 个人入息课税申请书 q= tDMK'h  
application of fund 资金应用 g;*~
xo  
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 c5]1aFKz  
appointed actuary 委任精算师 \dCdyl6V  
appointed auditor 委任核数师；委任审计师  k&rl%P  
appointed trustee 委任的受托人 j0OxR.S  
appointer 委任人 LS \4y&J40  
apportioned pro rata 按比例分摊 ?Jx8z`(  
apportionment 分配；分摊 d:j$!@o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PmTA3aH  
apportionment formula 分摊方程式  %RJW@~!  
apportionment of estate duty 遗产税的分摊 k!!o!rBS  
appraisal 估价；评估 $w65/  
appreciable growth 可观增长 C f<,\Aav  
appreciable impact 显着影响 :0vNg:u+  
appreciable increase 可观增长 jgC/  
appreciation 增值；升值 K~Xt`  
appreciation against other currencies 相对其他货币升值 ABx0IdOcI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @F=4B0=  
appreciation tax 增值税 u'iOa  
appropriation 拨款；拨用；拨付 i|2Q}$3t2  
appropriation account 拨款帐目 /FQumqbnt  
Appropriation Bill 拨款法案 W;o\}irep  
appropriation-in-aid system 补助拨款办法 Nc]]e+N#V  
approved assets 核准资产 0BBWuNF.  
approved basket stock 认可一篮子证券 $A ( #^&  
approved budget 核准预算 _jr%s  
approved charitable donation 认可慈善捐款 K.1#cf ^'  
approved charitable institution 认可慈善机构 |}#Rn`*2y  
approved currency 核准货币；认可货币 Ye,E7A*L  
approved estimates 核准预算 oS]XE!
^M  
approved estimates of expenditure 核准开支预算 gB&'MA!  
approved overseas insurer 核准海外保险人 O!;!amvz  
approved overseas trust company 核准海外信托公司 ]ErAa"?  
approved pooled investment fund 核准汇集投资基金 C: H9C  
approved provident fund scheme 认可公积金计划
|)0 kvf?  
approved provision 核准拨款 *}LYMrP  
approved redeemable share 核准可赎回股份 7Xw#  
approved regional stock 认可地区性证券 [P"#?7 N  
approved retirement scheme 认可退休金计划 &"25a[x{B  
approved subordinated loan 核准附属贷款 ?z? IEj}  
arbitrage 套戥；套汇；套利 *)"` v]  
arbitrageur 套戥者；套汇者 )<!y_;$A  
arbitrary amount 临时款项 VF RUiz/C  
arrangement 措施；安排；协定 6\(\  
arrears 欠款 ,%D \   
arrears of pay 欠付薪酬 #N7@p}P  
arrears of revenue 逾期未收税款；逾期未收的帐项 $n>.;CV  
articles of association 组织章程；组织细则；组织章程细则 =)'AXtvE  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cnQ( G$kh  
ascertainment of profit 确定利润 #Z8<H  
"Asia Clear" “亚洲结算系统”