[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 +O>!x#)&"  
allotment notice 股份配售通知；配股通知 _\waA^ F  
allotment of shares 股份分配 % \p:S)R  
allowable 可获宽免；免税的 %m$T V@  
allowable business loss 可扣除的营业亏损 =Bo(*%  
allowable expenses 可扣税的支出 S7&w r@  
allowance 免税额；津贴；备抵；准备金 ~9c?g(0  
allowance for debts 债项的免税额 dmI,+hHtL  
allowance for depreciation by wear and tear 耗损折旧免税额 )_N|r$i\  
allowance for funeral expenses 殡殓费的免税额 j3jf:7 /\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :=WiT_M  
allowance for repairs and outgoings 修葺及支出方面的免税额 (1p[K-J)r  
allowance to debtor 给债务人的津贴 Se/VOzzg  
alteration of capital 资本更改 }UNRe]ft$  
alternate trustee 候补受托人 H'|b$rP0@  
amalgamation 合并 u~FXO[b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S'm&Ll2
i@  
ambit of charges 征税范围；收费范围 HTiqErD2_  
amended valuation 经修订的估值 I)Y ^_&=  
American Commodities Exchange 美国商品交易所 zBD ?O!  
American Express Bank Limited 美国运通银行 o"dX3jd  
American Stock Exchange 美国证券交易所 }mQ7N&cC  
amortization 摊销 M7!>-P  
amount due from banks 存放银行同业的款项 ,DsqKXSU  
amount due from banks abroad 存放海外银行同业的款项 o5?f]Uq5 ,  
amount due from holding companies 控股公司欠款 }la\?I  
amount due from local banks 存放本港银行同业的款项 qDZ?iTHQq  
amount due to banks 银行同业的存款 U/'"w v1y  
amount due to banks abroad 海外银行同业的存款 l6Wa~ E  
amount due to holding companies 控股公司存款 fWiefv[&  
amount due to local banks 本港银行同业的存款 ]7" W(  
amount due to outport banks 外埠银行同业的存款 ZlD\)6 dZ  
amount for note issue 发行纸币的款额 Lh.?G#EM  
amount of bond 担保契据的款额 bE:oF9J?  
amount of consideration 代价款额 QSPneYD  
amount of contribution 供款数额 ep`WYR|B  
amount of indebtedness 负债款额 Y-\/Y*;cd  
amount of principal of the loan 贷款本金额 by; %k/  
amount of rates chargeable 应征差饷数额 }9yAYZ0q{b  
amount of share capital 股本额 1H sfCky{  
amount of sums assured 承保款额 %B+W#Q`  
amount of variation 变动幅度 rmXxid  
amount of vote 拨款数额 `F5iZWW1  
amount payable 应付款额 h.CbOI%Q  
amount receivable 应收款额 ,>%2`Z)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <?UbzT7X  
analysis 分析 ]G.ttfC  
ancillary risk 附属风险 HnU; N S3J  
annual account 周年帐目；周年帐目报表；年度决算；年结 "]h4L  
annual accounting date 年结日期 |>o]+V  
annual allowance 每年免税额；年积金；年度津贴；年津 _)s<E9t2N  
annual balance 年度余额 Gq%q x4  
annual disposable income 每年可动用收入 L&V ;Xvbu%  
annual estimates 周年预算 QCB2&lN\&L  
annual fee 年费 7x`dEi<  
annual general meeting 周年大会 .%)FK#s-  
annual growth rate 年增率；每年增长率 6U K{
0\0  
annual long-term supplement 长期个案每年补助金
IsjxD |u  
annual pensionable emolument 可供计算退休金的年薪 8|kr|l  
annual report 年报 wGdnv}#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A;~lG3j4  
annual return 周年报表；周年申报表；每年报税表格 4FSA:]o-  
Annual Return Rules 《周年报表规则》 j\l9|vpp  
annual review of consumer prices 每年消费物价回顾 9qc<m'MZ  
annual roll-forward basis 逐年延展方式 / blVm1F  
annual salary 年薪 (T;4'c  
annual statement 年度报表；年度决算表 R gY-fc0  
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 gB/4ro8  
annuitant 年金受益人 Hl`S\  
annuity 年金 Qvc "?yx8}  
annuity contract 年金合约 umPd+5i  
annuity on human life 人寿年金 uYjE)"  
antecedent debt 先前的债项 z}I=:  
ante-dated cheque 倒填日期支票 W4n;U-Hb  
anticipated expenditure 预期开支 ^Ud1 ag!-  
anticipated net profit 预期纯利 `o~dQb/k+  
anticipated revenue 预期收入 #ra"(/)  
anti-inflation measure 反通货膨胀措施 -*xm<R],  
anti-inflationary stance 反通货膨胀立场 %:i; eUKR  
apparent deficit 表面赤字 Q9,H0r-%  
apparent financial solvency 表面偿债能力 WAr;g?Q8  
apparent partner 表面合伙人 1>hY!nG h  
application for personal assessment 个人入息课税申请书 4C@ .X[r  
application of fund 资金应用 N-XOPwx'  
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 w`_cmI  
appointed actuary 委任精算师 g<C_3a p/  
appointed auditor 委任核数师；委任审计师 ZH'- >/  
appointed trustee 委任的受托人 l2&cwjc  
appointer 委任人 :)f/>-   
apportioned pro rata 按比例分摊 'Cw&9cL9w  
apportionment 分配；分摊 wz1fx>Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #E35%7*  
apportionment formula 分摊方程式 D7q%rO|F'  
apportionment of estate duty 遗产税的分摊 qKoD*cl)Za  
appraisal 估价；评估 )P&>Tc?;z  
appreciable growth 可观增长 f#4,2Xf  
appreciable impact 显着影响 z&fXxp  
appreciable increase 可观增长 zxN,ys  
appreciation 增值；升值 W(jXOgs+_  
appreciation against other currencies 相对其他货币升值 n~~0iU)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )qXl8HI  
appreciation tax 增值税 hf5yTs  
appropriation 拨款；拨用；拨付 b{T". @b  
appropriation account 拨款帐目 PL+r*M%ll  
Appropriation Bill 拨款法案 c6 O1Z\M@\  
appropriation-in-aid system 补助拨款办法 50MdZ;R-3  
approved assets 核准资产 yGGQ; !/  
approved basket stock 认可一篮子证券 3FWl_d~uD  
approved budget 核准预算 &T7|f!y  
approved charitable donation 认可慈善捐款 \#1*r'V8  
approved charitable institution 认可慈善机构 J\7ukm"9  
approved currency 核准货币；认可货币 _i@{:v  
approved estimates 核准预算 21(8/F ~{  
approved estimates of expenditure 核准开支预算 fL3Px  
approved overseas insurer 核准海外保险人 CM$q{;y  
approved overseas trust company 核准海外信托公司 ]J<2a`IK!  
approved pooled investment fund 核准汇集投资基金 > %qk2h>  
approved provident fund scheme 认可公积金计划 ryhme\%l;f  
approved provision 核准拨款
.KzGb4U  
approved redeemable share 核准可赎回股份 &)(>e}es  
approved regional stock 认可地区性证券 pw j?  
approved retirement scheme 认可退休金计划 *g0}pD;r  
approved subordinated loan 核准附属贷款 2t9JiH  
arbitrage 套戥；套汇；套利 lr>:S  
arbitrageur 套戥者；套汇者 )-2sk@y  
arbitrary amount 临时款项 P''5A6#5  
arrangement 措施；安排；协定 =m<; Jx5  
arrears 欠款 >j5,Z]  
arrears of pay 欠付薪酬 jg2UX  
arrears of revenue 逾期未收税款；逾期未收的帐项 %BdQ.\4DS  
articles of association 组织章程；组织细则；组织章程细则 . X(^E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 PvmmyF  
ascertainment of profit 确定利润 T{9pNf-  
"Asia Clear" “亚洲结算系统”