[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 I@+dE V`Lf  
allotment notice 股份配售通知；配股通知 l K}('7\  
allotment of shares 股份分配 BA A)IQF  
allowable 可获宽免；免税的 @5acTYQ  
allowable business loss 可扣除的营业亏损 7,j} ]  
allowable expenses 可扣税的支出 &Zd{ElM  
allowance 免税额；津贴；备抵；准备金 Q++lgVh)E  
allowance for debts 债项的免税额 N:d`L+tcc  
allowance for depreciation by wear and tear 耗损折旧免税额 cEve70MV  
allowance for funeral expenses 殡殓费的免税额 2Ev~[Hb.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 JT[|l-\zo  
allowance for repairs and outgoings 修葺及支出方面的免税额 yF l@z  
allowance to debtor 给债务人的津贴 WkXa%OZ  
alteration of capital 资本更改 < I8hy$+6  
alternate trustee 候补受托人 i)+@'!6  
amalgamation 合并 }j+ZF'#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ga.a"\F.V  
ambit of charges 征税范围；收费范围 N=zrY`Vd  
amended valuation 经修订的估值 KNQX\-=  
American Commodities Exchange 美国商品交易所 %$`pD I)  
American Express Bank Limited 美国运通银行 ~BrERUk  
American Stock Exchange 美国证券交易所 ,D+pGxbr   
amortization 摊销 BNQ~O^R0  
amount due from banks 存放银行同业的款项 ^Ml)g=Fq  
amount due from banks abroad 存放海外银行同业的款项 (t>BO`,  
amount due from holding companies 控股公司欠款 SEIGs_^'\  
amount due from local banks 存放本港银行同业的款项 dL |D  
amount due to banks 银行同业的存款 `L]cJ0tAs  
amount due to banks abroad 海外银行同业的存款 o" &7$pAh  
amount due to holding companies 控股公司存款 X*]uLgbl  
amount due to local banks 本港银行同业的存款 Ad9'q!_en  
amount due to outport banks 外埠银行同业的存款 &P&M6v+  
amount for note issue 发行纸币的款额 \n6#D7OV  
amount of bond 担保契据的款额 qg'RD]a>R  
amount of consideration 代价款额 zp!{u{  
amount of contribution 供款数额 < :<E~anH  
amount of indebtedness 负债款额 c,!Ijn\;(  
amount of principal of the loan 贷款本金额  z y  
amount of rates chargeable 应征差饷数额 2%. A{!  
amount of share capital 股本额 %gkRG66  
amount of sums assured 承保款额 k9.@S  
amount of variation 变动幅度 P`@d8%*;  
amount of vote 拨款数额 Xb?P'nD  
amount payable 应付款额 ^0pd- n@pn  
amount receivable 应收款额 QuT8(s1Q!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 '.c[7zL  
analysis 分析 QPg QM6  
ancillary risk 附属风险 g&`e2|[7  
annual account 周年帐目；周年帐目报表；年度决算；年结 GXYmJ4wR  
annual accounting date 年结日期 g"`BNI]Qp  
annual allowance 每年免税额；年积金；年度津贴；年津 #i%it  
annual balance 年度余额 Ha[Bf*  
annual disposable income 每年可动用收入 ^QpP'  
annual estimates 周年预算 /v U$62KA  
annual fee 年费 [v^T]L  
annual general meeting 周年大会 )%-FnW  
annual growth rate 年增率；每年增长率 A Ns.`S  
annual long-term supplement 长期个案每年补助金 ]EnB`g(4;  
annual pensionable emolument 可供计算退休金的年薪 b" 1a7  
annual report 年报 Ew*_@hVC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q]S~ H+eRy  
annual return 周年报表；周年申报表；每年报税表格 }JeG
jpAcV  
Annual Return Rules 《周年报表规则》 COH0aNp;  
annual review of consumer prices 每年消费物价回顾 |cEJRs@B  
annual roll-forward basis 逐年延展方式 Nv,1 F  
annual salary 年薪 Wl dlN?[j  
annual statement 年度报表；年度决算表 }TzMWdT  
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 @i'R
IL}  
annuitant 年金受益人 yH|[K=?S[  
annuity 年金 8`v+
yHjG  
annuity contract 年金合约 MRR5j;4GK  
annuity on human life 人寿年金 64%P}On  
antecedent debt 先前的债项 yS^";$2Tc  
ante-dated cheque 倒填日期支票 (0/,R  
anticipated expenditure 预期开支 UOJx-o!c?  
anticipated net profit 预期纯利 )e
d5~ok  
anticipated revenue 预期收入 '-oS=OrZ  
anti-inflation measure 反通货膨胀措施 ,)TtI~6Q  
anti-inflationary stance 反通货膨胀立场 `O?Kftv*  
apparent deficit 表面赤字 4z kn~oy  
apparent financial solvency 表面偿债能力 z#ab V1 Xi  
apparent partner 表面合伙人 [CL.Xil=  
application for personal assessment 个人入息课税申请书 m2F2  
application of fund 资金应用 t~H'Ugv^  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ##+|zka!U  
appointed actuary 委任精算师 sD H^l)4h  
appointed auditor 委任核数师；委任审计师 @<=xfs  
appointed trustee 委任的受托人 VkTdpeBV  
appointer 委任人 %X7R_>.   
apportioned pro rata 按比例分摊 ajC'C!"^Ty  
apportionment 分配；分摊 P x{ Cvc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YT'G#U1x~  
apportionment formula 分摊方程式 Xb?:dlu3  
apportionment of estate duty 遗产税的分摊 7?!A~Seo|  
appraisal 估价；评估 _0N=~`'  
appreciable growth 可观增长 :)o 4fOJ8  
appreciable impact 显着影响 " !F)K  
appreciable increase 可观增长 #S)]`YW  
appreciation 增值；升值 8mj Pa^A  
appreciation against other currencies 相对其他货币升值 d` %8qLIW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]L+YnZ?6  
appreciation tax 增值税 pRWEBd1U  
appropriation 拨款；拨用；拨付 .B?6  
appropriation account 拨款帐目 %:2EoXN"  
Appropriation Bill 拨款法案 Fa<>2KkOr  
appropriation-in-aid system 补助拨款办法 YXz*B5R  
approved assets 核准资产 %J(y2 }  
approved basket stock 认可一篮子证券 % `Q
[?(z  
approved budget 核准预算 x93h{Kf  
approved charitable donation 认可慈善捐款 x\PZ.o  
approved charitable institution 认可慈善机构 Geyy!sr``  
approved currency 核准货币；认可货币 I@Cq<:+(3  
approved estimates 核准预算 ~tK4C|  
approved estimates of expenditure 核准开支预算 rPhx^ QKH2  
approved overseas insurer 核准海外保险人 8Na.H::cZ  
approved overseas trust company 核准海外信托公司 sZe$?k|  
approved pooled investment fund 核准汇集投资基金 v:\8  
approved provident fund scheme 认可公积金计划 !dnCrR  
approved provision 核准拨款 4'3do>!  
approved redeemable share 核准可赎回股份 w-iu/|}  
approved regional stock 认可地区性证券 PLD&/SgP*  
approved retirement scheme 认可退休金计划 kY>jp@wV  
approved subordinated loan 核准附属贷款 zs/4tNXw  
arbitrage 套戥；套汇；套利 -55[3=#

 
arbitrageur 套戥者；套汇者 { 0\Ez}  
arbitrary amount 临时款项 F1_s%&  
arrangement 措施；安排；协定 MWdev.m:Z  
arrears 欠款 R[_Q}W'HG  
arrears of pay 欠付薪酬 J)7\k$D  
arrears of revenue 逾期未收税款；逾期未收的帐项 ba5,?FVI~  
articles of association 组织章程；组织细则；组织章程细则 YcQ$nZAU  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6 /-]  
ascertainment of profit 确定利润 z$g cK>@l  
"Asia Clear" “亚洲结算系统”