[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 Nu9mK  
allotment notice 股份配售通知；配股通知 d>vGx  
allotment of shares 股份分配 ||Lqx#e=  
allowable 可获宽免；免税的 4qyL' \d[  
allowable business loss 可扣除的营业亏损 5vP*oD  
allowable expenses 可扣税的支出 5,?9#n\E,  
allowance 免税额；津贴；备抵；准备金 xTAC&OCk^[  
allowance for debts 债项的免税额 U4LOe}Ny  
allowance for depreciation by wear and tear 耗损折旧免税额 G e~&Ble  
allowance for funeral expenses 殡殓费的免税额 [IV8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S4?ssI  
allowance for repairs and outgoings 修葺及支出方面的免税额
QKOo #7  
allowance to debtor 给债务人的津贴 n$b/@hp$z  
alteration of capital 资本更改 =euoSH D
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alternate trustee 候补受托人 AE7>jkHB  
amalgamation 合并  W"wP%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YToRG7X#  
ambit of charges 征税范围；收费范围 u.!Pda  
amended valuation 经修订的估值 ]Ff&zBJ  
American Commodities Exchange 美国商品交易所 {SROg;vA  
American Express Bank Limited 美国运通银行 ;'vY^I8-L  
American Stock Exchange 美国证券交易所 O'idS`  
amortization 摊销 VK?,8Y  
amount due from banks 存放银行同业的款项 z),l&7  
amount due from banks abroad 存放海外银行同业的款项 T+2?u.{I  
amount due from holding companies 控股公司欠款 gCwg ;c-  
amount due from local banks 存放本港银行同业的款项 [ 8v)\lu  
amount due to banks 银行同业的存款 9B*SWWAj  
amount due to banks abroad 海外银行同业的存款 @+xkd(RfN  
amount due to holding companies 控股公司存款 x %x[5.CT  
amount due to local banks 本港银行同业的存款 im1]:kr7  
amount due to outport banks 外埠银行同业的存款 %C)U F  
amount for note issue 发行纸币的款额 |5![k<o#  
amount of bond 担保契据的款额 Wigm`A=,r  
amount of consideration 代价款额 ADHe![6q  
amount of contribution 供款数额 6o,,w^  
amount of indebtedness 负债款额 a(BC(^1!  
amount of principal of the loan 贷款本金额 k`TEA?RfQ  
amount of rates chargeable 应征差饷数额 V?5_J%  
amount of share capital 股本额 QZ{:#iuig  
amount of sums assured 承保款额 RHB>svT^K>  
amount of variation 变动幅度 OwDjUKeN  
amount of vote 拨款数额 l<qxr.X  
amount payable 应付款额 M{z+=c&w  
amount receivable 应收款额 | dXS+R1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Re.fS6y$>  
analysis 分析 XPX{c|]>.  
ancillary risk 附属风险 JQbI^ef_;  
annual account 周年帐目；周年帐目报表；年度决算；年结 B VPf8
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annual accounting date 年结日期 e#W@ep|
n  
annual allowance 每年免税额；年积金；年度津贴；年津 8vaqj/  
annual balance 年度余额 ^. Pn)J  
annual disposable income 每年可动用收入 1S_KX.  
annual estimates 周年预算 Gm.v-T$  
annual fee 年费 x{ZcF=4  
annual general meeting 周年大会 ?f&*mp  
annual growth rate 年增率；每年增长率 &|9?B!,`  
annual long-term supplement 长期个案每年补助金 $'[( DwLS  
annual pensionable emolument 可供计算退休金的年薪 rU'&o) a^  
annual report 年报 "p HQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >GZF\ER  
annual return 周年报表；周年申报表；每年报税表格 :Eob"WH  
Annual Return Rules 《周年报表规则》 ;l?>+m@H  
annual review of consumer prices 每年消费物价回顾 ][0HJG{{g  
annual roll-forward basis 逐年延展方式 *4.f*3*  
annual salary 年薪 TYLf..i<  
annual statement 年度报表；年度决算表 6|9];)  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8I~H1  
annuitant 年金受益人 My5X%)T>P  
annuity 年金 Wje7fv  
annuity contract 年金合约 iAXx`>}m  
annuity on human life 人寿年金 Dcp,9"yt%  
antecedent debt 先前的债项 i&?~QQP`  
ante-dated cheque 倒填日期支票 oXz:zoN
Q  
anticipated expenditure 预期开支 o]k[l;  
anticipated net profit 预期纯利  a_Xh(d$  
anticipated revenue 预期收入 OGae]O<  
anti-inflation measure 反通货膨胀措施 2U#OBvNU  
anti-inflationary stance 反通货膨胀立场 Ya,>E@oc  
apparent deficit 表面赤字 4V[+
6EV  
apparent financial solvency 表面偿债能力 `d8$OC  
apparent partner 表面合伙人 ,@>B#%Nz  
application for personal assessment 个人入息课税申请书 $Y ]*v)}X  
application of fund 资金应用 I*}:C  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 '3<YZWS  
appointed actuary 委任精算师 V:IoeQ]-  
appointed auditor 委任核数师；委任审计师 j[=f;&1  
appointed trustee 委任的受托人 SUvHLOA  
appointer 委任人 0eb`9yM  
apportioned pro rata 按比例分摊 z{AfR2L  
apportionment 分配；分摊 ;Hm\?n)a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a:P% r  
apportionment formula 分摊方程式 QMkLAZ  
apportionment of estate duty 遗产税的分摊 AoTL)',  
appraisal 估价；评估 uRUysLIw  
appreciable growth 可观增长 1_<'S34  
appreciable impact 显着影响 EI/_=.d  
appreciable increase 可观增长 B%r)~?6DM  
appreciation 增值；升值 Lx(Y=  
appreciation against other currencies 相对其他货币升值 `cVG_=2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WlG/7$  
appreciation tax 增值税 P:CwC"z>sS  
appropriation 拨款；拨用；拨付 II[qWs>RG[  
appropriation account 拨款帐目 ;1F3.ibE  
Appropriation Bill 拨款法案 y+X%qT
B  
appropriation-in-aid system 补助拨款办法 }.e*=/"MB  
approved assets 核准资产 {L.0jAwB  
approved basket stock 认可一篮子证券 u6|7P<HUfb  
approved budget 核准预算 ==|//:: \  
approved charitable donation 认可慈善捐款 #mtlgK'  
approved charitable institution 认可慈善机构 KqB(W,$  
approved currency 核准货币；认可货币 F5EKWP  
approved estimates 核准预算 3B;B#0g50  
approved estimates of expenditure 核准开支预算 kbOo;<X9A  
approved overseas insurer 核准海外保险人 ];(w8l  
approved overseas trust company 核准海外信托公司 Vwl`A3Y  
approved pooled investment fund 核准汇集投资基金 6h
;$^3x$  
approved provident fund scheme 认可公积金计划 w'cZ\<N[  
approved provision 核准拨款 KS%xo6k.  
approved redeemable share 核准可赎回股份 Fet>KacTht  
approved regional stock 认可地区性证券 & o)j@5Y?  
approved retirement scheme 认可退休金计划 6B|IbQ^  
approved subordinated loan 核准附属贷款 }X}fX#[  
arbitrage 套戥；套汇；套利 YZ'gd 10T  
arbitrageur 套戥者；套汇者 `_z8DA}E  
arbitrary amount 临时款项 xNl_Q8Z?R^  
arrangement 措施；安排；协定 B;_M52-B  
arrears 欠款 B&<Z#C:I  
arrears of pay 欠付薪酬 3<?(1kSo>>  
arrears of revenue 逾期未收税款；逾期未收的帐项 .!=2#<  
articles of association 组织章程；组织细则；组织章程细则 N<O^%!buR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pGUrYik4  
ascertainment of profit 确定利润 }JvyjE  
"Asia Clear" “亚洲结算系统”