[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 q=X<QhK  
allotment notice 股份配售通知；配股通知 uY5|Nmiu  
allotment of shares 股份分配 p7|I>8ur.  
allowable 可获宽免；免税的 Jx+6Kq(  
allowable business loss 可扣除的营业亏损 9)VAEyv  
allowable expenses 可扣税的支出 6\7c:  
allowance 免税额；津贴；备抵；准备金 FsE
D9+/m  
allowance for debts 债项的免税额 .) Ej#mk  
allowance for depreciation by wear and tear 耗损折旧免税额 V;: k-  
allowance for funeral expenses 殡殓费的免税额 LQ~|VRRX<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /GgID !8  
allowance for repairs and outgoings 修葺及支出方面的免税额 (,I:m[0  
allowance to debtor 给债务人的津贴 i6#*y!3{  
alteration of capital 资本更改 liS'  
alternate trustee 候补受托人 0S5xmEzop  
amalgamation 合并 )h]+cGM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 
":/c|!  
ambit of charges 征税范围；收费范围 NZ1B#PG,c  
amended valuation 经修订的估值 -PPwX~;!  
American Commodities Exchange 美国商品交易所 4~}NB%,  
American Express Bank Limited 美国运通银行 6:2*<  
American Stock Exchange 美国证券交易所 a[K&;)  
amortization 摊销 ql@2<V{  
amount due from banks 存放银行同业的款项 p(RF   
amount due from banks abroad 存放海外银行同业的款项 O&7.Ry m  
amount due from holding companies 控股公司欠款 R[m-j UL  
amount due from local banks 存放本港银行同业的款项 ?$/:: uo  
amount due to banks 银行同业的存款 D/E5
&6  
amount due to banks abroad 海外银行同业的存款 /l7 %x.  
amount due to holding companies 控股公司存款 fS"u"]j*e  
amount due to local banks 本港银行同业的存款 VZqCFE3  
amount due to outport banks 外埠银行同业的存款 AW
r2Bv  
amount for note issue 发行纸币的款额 #2^0z`-\_z  
amount of bond 担保契据的款额 \aJ>?   
amount of consideration 代价款额 xo@1((|z  
amount of contribution 供款数额 "
bej#'M#  
amount of indebtedness 负债款额 4XAB_Q  
amount of principal of the loan 贷款本金额 fn<dr(Dx  
amount of rates chargeable 应征差饷数额 xdO3koE:  
amount of share capital 股本额 ->I.D?p  
amount of sums assured 承保款额 F$8:9eL,T  
amount of variation 变动幅度 3V]dl)en%  
amount of vote 拨款数额 r%;|gIky  
amount payable 应付款额 /kGWd9ujF  
amount receivable 应收款额 o`CM15d*7o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r^R
a`:ca  
analysis 分析 5J`w8[;  
ancillary risk 附属风险 +k6` tl~*  
annual account 周年帐目；周年帐目报表；年度决算；年结 4S42h_9  
annual accounting date 年结日期 !mK()#6  
annual allowance 每年免税额；年积金；年度津贴；年津 5 SQ!^1R 9  
annual balance 年度余额 QDxs+<#  
annual disposable income 每年可动用收入 ]pm/5|  
annual estimates 周年预算 ,It0brF  
annual fee 年费 QuS=^,]  
annual general meeting 周年大会 UwW@}cy,L  
annual growth rate 年增率；每年增长率 qq!ZYWy2  
annual long-term supplement 长期个案每年补助金 |r+ x/,2-  
annual pensionable emolument 可供计算退休金的年薪 f_ M
K4  
annual report 年报 yM 7{v$X0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -9LvAV>  
annual return 周年报表；周年申报表；每年报税表格 _!2lnJ4+5  
Annual Return Rules 《周年报表规则》 gbMA-r:IC  
annual review of consumer prices 每年消费物价回顾 <J d!`$  
annual roll-forward basis 逐年延展方式 l'l&Zqd  
annual salary 年薪 }h1BAKg  
annual statement 年度报表；年度决算表 mZU L}[xf  
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 h_t`)]-  
annuitant 年金受益人 pq0Z<b;2  
annuity 年金 E0qJ.v  
annuity contract 年金合约 rZ,q
HM  
annuity on human life 人寿年金 W)1nc"WqY  
antecedent debt 先前的债项 ;*rGZ?%*  
ante-dated cheque 倒填日期支票 n_{&dVE  
anticipated expenditure 预期开支 GipiO5)1C  
anticipated net profit 预期纯利 \:h7,[e  
anticipated revenue 预期收入 nOyG7:  
anti-inflation measure 反通货膨胀措施 `u3kP  
anti-inflationary stance 反通货膨胀立场 8T"L'{ggWB  
apparent deficit 表面赤字 Sck!w 3  
apparent financial solvency 表面偿债能力 6Zpa[,gm  
apparent partner 表面合伙人 0VvY(j:hp  
application for personal assessment 个人入息课税申请书 MVMJl">  
application of fund 资金应用 M"]?'TMfXc  
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 "`K_5"F  
appointed actuary 委任精算师 SkV pZh
  
appointed auditor 委任核数师；委任审计师 ty!DMg#  
appointed trustee 委任的受托人 X,3"4 SK  
appointer 委任人 y:\<FLR}j  
apportioned pro rata 按比例分摊 #_\**%,<  
apportionment 分配；分摊 6MOwn*%5k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J4]"@0?6  
apportionment formula 分摊方程式 BUZ74  
apportionment of estate duty 遗产税的分摊 c2V_|
oL  
appraisal 估价；评估 CXn?~m&K  
appreciable growth 可观增长 ZWGelZP~  
appreciable impact 显着影响 MZVbOcSAd  
appreciable increase 可观增长 4+qo =i  
appreciation 增值；升值 x=0Ak'1M  
appreciation against other currencies 相对其他货币升值 bh" Caz.(t  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2KXFXR  
appreciation tax 增值税 8r}tf3xMCM  
appropriation 拨款；拨用；拨付 g&RhPrtl  
appropriation account 拨款帐目 &T-:`(  
Appropriation Bill 拨款法案 \Uh/(q7  
appropriation-in-aid system 补助拨款办法 @<P;F  
approved assets 核准资产 "o%okN  
approved basket stock 认可一篮子证券 ral =`/p  
approved budget 核准预算 y-@`3hYM
@  
approved charitable donation 认可慈善捐款 >mQD/U  
approved charitable institution 认可慈善机构 jB -Ad8  
approved currency 核准货币；认可货币 ?b d&Av  
approved estimates 核准预算 4Tuh]5  
approved estimates of expenditure 核准开支预算 ?`vGpi~  
approved overseas insurer 核准海外保险人 gRs@T<k2  
approved overseas trust company 核准海外信托公司 LP7jCt  
approved pooled investment fund 核准汇集投资基金 DFfh!KKR$  
approved provident fund scheme 认可公积金计划 lx$Z/f  
approved provision 核准拨款 ;t
N@  
approved redeemable share 核准可赎回股份 Lniz>gSc  
approved regional stock 认可地区性证券 WjVm{7?{  
approved retirement scheme 认可退休金计划 S]E|a@kD3  
approved subordinated loan 核准附属贷款 `-s]dq  
arbitrage 套戥；套汇；套利 ixy:S1pI  
arbitrageur 套戥者；套汇者 PtPx(R3  
arbitrary amount 临时款项 {2xc/   
arrangement 措施；安排；协定 aa ]|  
arrears 欠款 Oxu}W%BF*  
arrears of pay 欠付薪酬 &iuMB0rbu  
arrears of revenue 逾期未收税款；逾期未收的帐项 Gf7r!Ur;g  
articles of association 组织章程；组织细则；组织章程细则 1=_?Wg:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 H5vg s2R  
ascertainment of profit 确定利润 BDL[C<d(  
"Asia Clear" “亚洲结算系统”