[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 igL5nE=n  
allotment notice 股份配售通知；配股通知 .4]XR/I$  
allotment of shares 股份分配 O
Gcdv{,P  
allowable 可获宽免；免税的 r.)n
>  
allowable business loss 可扣除的营业亏损 ZC2aIJ  
allowable expenses 可扣税的支出 9]N{8  
allowance 免税额；津贴；备抵；准备金 H, 3Bf
 
allowance for debts 债项的免税额 BcQUD?LC`  
allowance for depreciation by wear and tear 耗损折旧免税额 2MB>NM<xO  
allowance for funeral expenses 殡殓费的免税额 ;|K }  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K 'I6iCrD  
allowance for repairs and outgoings 修葺及支出方面的免税额 mNC?kp  
allowance to debtor 给债务人的津贴 .WSn Y71  
alteration of capital 资本更改 Z42q}Fhm*R  
alternate trustee 候补受托人 L[PqEN\i  
amalgamation 合并 BHp>(7,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6Z1O:Bou  
ambit of charges 征税范围；收费范围 Fep@VkN  
amended valuation 经修订的估值 FS8l}t  
American Commodities Exchange 美国商品交易所 Zbl*U(KU?  
American Express Bank Limited 美国运通银行 ?#c "wA&  
American Stock Exchange 美国证券交易所 )J]NBE:8  
amortization 摊销 lq-F*r\/~+  
amount due from banks 存放银行同业的款项 wx-&(f   
amount due from banks abroad 存放海外银行同业的款项 fFVQu\  
amount due from holding companies 控股公司欠款 7V^j9TC  
amount due from local banks 存放本港银行同业的款项 ug{sQyLN  
amount due to banks 银行同业的存款 {R(/Usg!=  
amount due to banks abroad 海外银行同业的存款 )/f#~$ws  
amount due to holding companies 控股公司存款 &OFVqm^  
amount due to local banks 本港银行同业的存款 ~YNzSkz  
amount due to outport banks 外埠银行同业的存款 rc:UG "[  
amount for note issue 发行纸币的款额 (=rDt
93J  
amount of bond 担保契据的款额 !p ~.Y+  
amount of consideration 代价款额
#2\M(5d  
amount of contribution 供款数额  })! -  
amount of indebtedness 负债款额 !<h9XccN  
amount of principal of the loan 贷款本金额 LDw.2E  
amount of rates chargeable 应征差饷数额 Y rf?|,  
amount of share capital 股本额 gzK/l:  
amount of sums assured 承保款额 41B.ZE+*qd  
amount of variation 变动幅度 ,F!-17_vt  
amount of vote 拨款数额 s%#u)nw19  
amount payable 应付款额 6V9r[,n  
amount receivable 应收款额 ?st}rJ_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,: z]15fX  
analysis 分析 i+Ne
.h  
ancillary risk 附属风险 /Re67cMQ*  
annual account 周年帐目；周年帐目报表；年度决算；年结 &9Z@P[f  
annual accounting date 年结日期 bA6^RIf?  
annual allowance 每年免税额；年积金；年度津贴；年津 jA@ uV,w  
annual balance 年度余额 m-[xrVV  
annual disposable income 每年可动用收入 iN Lt4F[i  
annual estimates 周年预算 \/wk!mWV@  
annual fee 年费 SRHD"r^@  
annual general meeting 周年大会 3<Z@!ft8  
annual growth rate 年增率；每年增长率 u3 +]3!BQ  
annual long-term supplement 长期个案每年补助金 J| 46i  
annual pensionable emolument 可供计算退休金的年薪 lS2`#l>  
annual report 年报 I?q- :9
:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C{-Dv-<A>  
annual return 周年报表；周年申报表；每年报税表格 _ s=<Y^l%x  
Annual Return Rules 《周年报表规则》 2*-qEUl1  
annual review of consumer prices 每年消费物价回顾 (:+Wc^0  
annual roll-forward basis 逐年延展方式 M.$=tu UL  
annual salary 年薪 NP.qh1{NP  
annual statement 年度报表；年度决算表 1 j|X C  
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 'o8,XBv-  
annuitant 年金受益人 vX
Spn71Jb  
annuity 年金 527u d^:  
annuity contract 年金合约 {Z$]Rj  
annuity on human life 人寿年金 FGo)]U  
antecedent debt 先前的债项 xnZ  
ante-dated cheque 倒填日期支票 ~ayU\4B  
anticipated expenditure 预期开支 z.t,qi$;{U  
anticipated net profit 预期纯利 X-"0Zc  
anticipated revenue 预期收入 Ix WX2yJ]  
anti-inflation measure 反通货膨胀措施 )qWO}]F  
anti-inflationary stance 反通货膨胀立场 +jGUp\h%9;  
apparent deficit 表面赤字 gFM~M(  
apparent financial solvency 表面偿债能力 TU2MG VYy  
apparent partner 表面合伙人 2ZxZ2?.uJ  
application for personal assessment 个人入息课税申请书 bOlb  
application of fund 资金应用 U`4t4CHA  
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 ${UH!n{  
appointed actuary 委任精算师 - :x6X$=  
appointed auditor 委任核数师；委任审计师 2$ \#BG  
appointed trustee 委任的受托人 {*Qx^e`h$.  
appointer 委任人 cn ;2&  
apportioned pro rata 按比例分摊 _lOyT$DN  
apportionment 分配；分摊 !;U}ax;AF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1i|5ii*vc  
apportionment formula 分摊方程式 0mT.J~}1v  
apportionment of estate duty 遗产税的分摊 .!1E7\  
appraisal 估价；评估 s.!gsCQme  
appreciable growth 可观增长 4L2TsuLw  
appreciable impact 显着影响 p:4oA
<V  
appreciable increase 可观增长 z0tm3ovp  
appreciation 增值；升值 _ Av_jw`m  
appreciation against other currencies 相对其他货币升值 y-:d`>b>\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /3 ;t &]  
appreciation tax 增值税 L q;=UE  
appropriation 拨款；拨用；拨付 Czd)AVK  
appropriation account 拨款帐目 gs=(h*  
Appropriation Bill 拨款法案 ;U<rFs40  
appropriation-in-aid system 补助拨款办法 Dn.%+im-u  
approved assets 核准资产 A!`Q[%$  
approved basket stock 认可一篮子证券 ~$ "P\iJ  
approved budget 核准预算 ~@VyJT%  
approved charitable donation 认可慈善捐款 yUFT9bD  
approved charitable institution 认可慈善机构 ;ywUl`d  
approved currency 核准货币；认可货币 Q2xzux~T  
approved estimates 核准预算 p+1kU1F
0  
approved estimates of expenditure 核准开支预算 Eg#WR&Uq"  
approved overseas insurer 核准海外保险人 e:RgCDWL  
approved overseas trust company 核准海外信托公司 e[L%M:e9U  
approved pooled investment fund 核准汇集投资基金 QpMi+q Y  
approved provident fund scheme 认可公积金计划 >iI-Cs7TD  
approved provision 核准拨款 2GBE=T  
approved redeemable share 核准可赎回股份 .0
'FW!;FV  
approved regional stock 认可地区性证券 5g;i{T/6~x  
approved retirement scheme 认可退休金计划 IpI|G!Y,  
approved subordinated loan 核准附属贷款 pu6@X7W"  
arbitrage 套戥；套汇；套利 GC^>oF  
arbitrageur 套戥者；套汇者 di]TS9&9  
arbitrary amount 临时款项 '@,M 'H{  
arrangement 措施；安排；协定 aqN6.t  
arrears 欠款 F>[T)t{m=  
arrears of pay 欠付薪酬 {:c5/ ,7c;  
arrears of revenue 逾期未收税款；逾期未收的帐项 JY6^pC}*  
articles of association 组织章程；组织细则；组织章程细则 =^`?O* /;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~~X-$rtU  
ascertainment of profit 确定利润 ])NQzgS  
"Asia Clear" “亚洲结算系统”