[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 $]1=\I  
allotment notice 股份配售通知；配股通知 E7hhew  
allotment of shares 股份分配 $ 'TM0Yu,  
allowable 可获宽免；免税的 POW>~Tof1  
allowable business loss 可扣除的营业亏损 6zkaOA46V  
allowable expenses 可扣税的支出 z#N@ 0R  
allowance 免税额；津贴；备抵；准备金 X]=t>
 
allowance for debts 债项的免税额 V]&\fk-{  
allowance for depreciation by wear and tear 耗损折旧免税额 <{pz<io)  
allowance for funeral expenses 殡殓费的免税额 :,^gj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ivPg9J1S  
allowance for repairs and outgoings 修葺及支出方面的免税额 fM }#ON>Z  
allowance to debtor 给债务人的津贴 =;k|*Ny  
alteration of capital 资本更改 .hiSw  
alternate trustee 候补受托人 =sFTxd_"iQ  
amalgamation 合并 YqG7h,F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l2d{ 73h  
ambit of charges 征税范围；收费范围 MDN--p08  
amended valuation 经修订的估值 Q\)F;:|  
American Commodities Exchange 美国商品交易所 {*KEP  
American Express Bank Limited 美国运通银行 Q?T]MUY(L  
American Stock Exchange 美国证券交易所  hph4`{T  
amortization 摊销 %\DX#.  
amount due from banks 存放银行同业的款项 +"(jjxJm  
amount due from banks abroad 存放海外银行同业的款项 ^{{qV  
amount due from holding companies 控股公司欠款 l,:F  
amount due from local banks 存放本港银行同业的款项 l~.-e^p?  
amount due to banks 银行同业的存款 WHI`/FM  
amount due to banks abroad 海外银行同业的存款 ]k(]qZ  
amount due to holding companies 控股公司存款 K^$=dLp  
amount due to local banks 本港银行同业的存款 DJir{ \F  
amount due to outport banks 外埠银行同业的存款 *A< 5*Db:F  
amount for note issue 发行纸币的款额 &zs$x? /  
amount of bond 担保契据的款额 + #By*;BJ  
amount of consideration 代价款额 -/k 3a*$/  
amount of contribution 供款数额 F /Pep?'  
amount of indebtedness 负债款额 _
U0f=m  
amount of principal of the loan 贷款本金额 S$3JMFA  
amount of rates chargeable 应征差饷数额 "j-CZ\]U|  
amount of share capital 股本额 i!cCMh8  
amount of sums assured 承保款额 9kojLqCT  
amount of variation 变动幅度 =EIkD9u  
amount of vote 拨款数额 -hV*EPQ/  
amount payable 应付款额 .2pK.$.  
amount receivable 应收款额 7|D+Ihy;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -+5>|N#  
analysis 分析 Tr|JYLwF
 
ancillary risk 附属风险 b\ PgVBf9  
annual account 周年帐目；周年帐目报表；年度决算；年结 )i<j XZ:O  
annual accounting date 年结日期 IAEAhqp  
annual allowance 每年免税额；年积金；年度津贴；年津 w*!aZ,P  
annual balance 年度余额 ]d`VT)~vje  
annual disposable income 每年可动用收入 PX99uWx5]  
annual estimates 周年预算 `kr?j:g
 
annual fee 年费 a>)f=uS  
annual general meeting 周年大会 i&k7-<  
annual growth rate 年增率；每年增长率 6Iw\c  
annual long-term supplement 长期个案每年补助金 ,PZ ge  
annual pensionable emolument 可供计算退休金的年薪 yBRC*0+Vy  
annual report 年报 3[&Cg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <1pEwI~  
annual return 周年报表；周年申报表；每年报税表格 iOdp
M{~*  
Annual Return Rules 《周年报表规则》 ?}7p"3j'z  
annual review of consumer prices 每年消费物价回顾 qa6,z.mQ  
annual roll-forward basis 逐年延展方式 Q &t<Y^B  
annual salary 年薪 Nluoqoac  
annual statement 年度报表；年度决算表 ?q&T$8zc4  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 zT[!o j7  
annuitant 年金受益人 PzGWff!*n  
annuity 年金 -![|}p
X  
annuity contract 年金合约 &/b~k3{M_  
annuity on human life 人寿年金 1U\z5$V  
antecedent debt 先前的债项 I0a<%;JJW  
ante-dated cheque 倒填日期支票 Jo}eeJ;k  
anticipated expenditure 预期开支 <,(,jU)j  
anticipated net profit 预期纯利 N<-Gk6`C/  
anticipated revenue 预期收入 G \?YK.Y>  
anti-inflation measure 反通货膨胀措施 y==CTY@  
anti-inflationary stance 反通货膨胀立场 |)81
Lz  
apparent deficit 表面赤字 'RRE|L,  
apparent financial solvency 表面偿债能力 L-\GHu~)  
apparent partner 表面合伙人 +"6`q;p 3)  
application for personal assessment 个人入息课税申请书 rbpSg7}Q  
application of fund 资金应用 C-[1iW'  
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 Z/K{A`  
appointed actuary 委任精算师 d| {r5[&  
appointed auditor 委任核数师；委任审计师 03(4 x'z  
appointed trustee 委任的受托人 '\GbmD^F  
appointer 委任人 gNhQD*+>{  
apportioned pro rata 按比例分摊 :yjFQ9^?&  
apportionment 分配；分摊 |I|fMF2K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C $JmzrE  
apportionment formula 分摊方程式 -(#iIgmP  
apportionment of estate duty 遗产税的分摊 BUR*n;V`  
appraisal 估价；评估 @K]|K]cby  
appreciable growth 可观增长 ]tDDq=+v  
appreciable impact 显着影响 jSAjcLR  
appreciable increase 可观增长 ~nPtlrQa#*  
appreciation 增值；升值 Z<4AL\l 98  
appreciation against other currencies 相对其他货币升值 9mFE?J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -]=@s  
appreciation tax 增值税 &M'*6A  
appropriation 拨款；拨用；拨付 >U3cTEs cj  
appropriation account 拨款帐目 :hV7> rr  
Appropriation Bill 拨款法案 ^VACf|0  
appropriation-in-aid system 补助拨款办法 CA#,THty  
approved assets 核准资产 iyp=lLk  
approved basket stock 认可一篮子证券 Ow077v?  
approved budget 核准预算 #=v~8  
approved charitable donation 认可慈善捐款 ; Hd7*`$  
approved charitable institution 认可慈善机构 
"Yca%:  
approved currency 核准货币；认可货币 uH-)y,2&  
approved estimates 核准预算 #u + v_  
approved estimates of expenditure 核准开支预算 eN~=*Mn(za  
approved overseas insurer 核准海外保险人 \j)E5b+  
approved overseas trust company 核准海外信托公司 VYhbx 'e  
approved pooled investment fund 核准汇集投资基金 2>H24F  
approved provident fund scheme 认可公积金计划 l0hlM#  
approved provision 核准拨款 i@BtM9:  
approved redeemable share 核准可赎回股份 C/&-l{7  
approved regional stock 认可地区性证券 Qdp)cT  
approved retirement scheme 认可退休金计划 *|E[L^  
approved subordinated loan 核准附属贷款 wuqJr:q*#  
arbitrage 套戥；套汇；套利 0C*7K?/  
arbitrageur 套戥者；套汇者 BRYHX.}h\A  
arbitrary amount 临时款项 \r>6`-cs]  
arrangement 措施；安排；协定 hiw|2Y&`  
arrears 欠款 _]*>*XfF(  
arrears of pay 欠付薪酬 1>&]R=  
arrears of revenue 逾期未收税款；逾期未收的帐项 gl_^V&c  
articles of association 组织章程；组织细则；组织章程细则 27< Enq]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i@R 1/M  
ascertainment of profit 确定利润 (2 a`XwR  
"Asia Clear" “亚洲结算系统”