[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 XTaWd0Y  
allotment notice 股份配售通知；配股通知 n  >PM_W  
allotment of shares 股份分配 }e=GvWGa  
allowable 可获宽免；免税的 #&KE_n  
allowable business loss 可扣除的营业亏损 J3S+| x h~  
allowable expenses 可扣税的支出 Ns8NaD  
allowance 免税额；津贴；备抵；准备金 U9sub6w6  
allowance for debts 债项的免税额 YgOgYo{E!  
allowance for depreciation by wear and tear 耗损折旧免税额 9}$dwl(  
allowance for funeral expenses 殡殓费的免税额 Prx s2 i 8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A2_3zr
E  
allowance for repairs and outgoings 修葺及支出方面的免税额 rPvX8*)tV  
allowance to debtor 给债务人的津贴 pdqa)>$  
alteration of capital 资本更改 3v+}YT{>b  
alternate trustee 候补受托人 "hY^[@7 W  
amalgamation 合并 Dx*oSP.qX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QO1Gq9  
ambit of charges 征税范围；收费范围 yzb&
  
amended valuation 经修订的估值 ,5uDEXpt{  
American Commodities Exchange 美国商品交易所 -"9)c^KVx  
American Express Bank Limited 美国运通银行 Jd6Q9~z#  
American Stock Exchange 美国证券交易所 bO%ck-om!  
amortization 摊销 R*eM 1  
amount due from banks 存放银行同业的款项 8&hn$~ate  
amount due from banks abroad 存放海外银行同业的款项  {:OVBX  
amount due from holding companies 控股公司欠款 i j;'4GzQL  
amount due from local banks 存放本港银行同业的款项 r9*H-V$  
amount due to banks 银行同业的存款 L>GYj6D9  
amount due to banks abroad 海外银行同业的存款 *`'%tp"'+  
amount due to holding companies 控股公司存款 u`,R0=<
4  
amount due to local banks 本港银行同业的存款 "dOY_@kg  
amount due to outport banks 外埠银行同业的存款 HcS^3^Y  
amount for note issue 发行纸币的款额 jN>UW}?  
amount of bond 担保契据的款额 >8t[EsW/  
amount of consideration 代价款额 4GA-dtyV&  
amount of contribution 供款数额 2+cicBD  
amount of indebtedness 负债款额 ui0(#2'h%  
amount of principal of the loan 贷款本金额 |ema-pRC  
amount of rates chargeable 应征差饷数额
5g7}A`  
amount of share capital 股本额 urjp&L&  
amount of sums assured 承保款额 xmd$Jol^  
amount of variation 变动幅度 ~x|Sv4M  
amount of vote 拨款数额 I3b-uEHev  
amount payable 应付款额 HOb\Hn|6jq  
amount receivable 应收款额 98 nLj9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HV(*6b
@  
analysis 分析 xl=|]8w  
ancillary risk 附属风险 O4mWsr  
annual account 周年帐目；周年帐目报表；年度决算；年结 PP|xIAc  
annual accounting date 年结日期 gipRVd*TA  
annual allowance 每年免税额；年积金；年度津贴；年津 !&%bl  
annual balance 年度余额 A1T;9`E  
annual disposable income 每年可动用收入 |.nWy"L  
annual estimates 周年预算 me\)JCZpb{  
annual fee 年费 s_kd@?=`x  
annual general meeting 周年大会 1&E&8In]$r  
annual growth rate 年增率；每年增长率 WTN!2b  
annual long-term supplement 长期个案每年补助金
:b)@h|4  
annual pensionable emolument 可供计算退休金的年薪 S@-X?Lu  
annual report 年报 (XWs4R.mkb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $R36`wk  
annual return 周年报表；周年申报表；每年报税表格 h0}-1kVT^  
Annual Return Rules 《周年报表规则》 Gl1$W=pR:  
annual review of consumer prices 每年消费物价回顾 #]^`BQ>  
annual roll-forward basis 逐年延展方式 f2f$aZ  
annual salary 年薪 J
3^Ir [  
annual statement 年度报表；年度决算表 Y:BrAa[  
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 X~!?t}  
annuitant 年金受益人 $"1&!  
annuity 年金 ^>uGbhBp  
annuity contract 年金合约 za
PR>:r0  
annuity on human life 人寿年金 ?q`mr_x%?  
antecedent debt 先前的债项 H[U*' 2TJ  
ante-dated cheque 倒填日期支票 BtZm_SeA  
anticipated expenditure 预期开支 'iK*#b8l  
anticipated net profit 预期纯利 m!i f_Iq  
anticipated revenue 预期收入 aW5
~z^I  
anti-inflation measure 反通货膨胀措施 oWOZ0] H1  
anti-inflationary stance 反通货膨胀立场 LnIJwD  
apparent deficit 表面赤字  $%
 t  
apparent financial solvency 表面偿债能力 roQIP%h!  
apparent partner 表面合伙人 VlvDodV  
application for personal assessment 个人入息课税申请书 F@3,>~[%I  
application of fund 资金应用 $nWmoe)  
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@
]5f&  
appointed actuary 委任精算师 "5bk82."  
appointed auditor 委任核数师；委任审计师 "WL  
appointed trustee 委任的受托人 G9Ezm*I;:  
appointer 委任人 ^jA}*YP  
apportioned pro rata 按比例分摊 >48Y-w  
apportionment 分配；分摊 \02e zG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vkLG<Y  
apportionment formula 分摊方程式 E ..[F<5  
apportionment of estate duty 遗产税的分摊 cFQa~  
appraisal 估价；评估 dno*Usx5d0  
appreciable growth 可观增长 ['<rfK  
appreciable impact 显着影响 "zc!QHpSd  
appreciable increase 可观增长 c:5BQr '  
appreciation 增值；升值 H*IoJL6
 
appreciation against other currencies 相对其他货币升值 A}# Mrb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4mg&H0 !  
appreciation tax 增值税 '@bA_F(  
appropriation 拨款；拨用；拨付 i"@?eq#h  
appropriation account 拨款帐目 CJ b~~  
Appropriation Bill 拨款法案 I+SL0  
appropriation-in-aid system 补助拨款办法 7)#/I  
approved assets 核准资产 wAYc)u#  
approved basket stock 认可一篮子证券 dl4.jLY  
approved budget 核准预算 b
%F*Nr  
approved charitable donation 认可慈善捐款 .>e~J+oL  
approved charitable institution 认可慈善机构 .b"e`Bw_=  
approved currency 核准货币；认可货币 4g9VE;Gd  
approved estimates 核准预算 `)fGw7J {  
approved estimates of expenditure 核准开支预算 8*ysuL#  
approved overseas insurer 核准海外保险人 e2Dj%=`EU  
approved overseas trust company 核准海外信托公司 ),eiJblH  
approved pooled investment fund 核准汇集投资基金 czzV2P/t}  
approved provident fund scheme 认可公积金计划 Qn7e6u@V  
approved provision 核准拨款 f#jAjzmYL  
approved redeemable share 核准可赎回股份 B#}RMFIj  
approved regional stock 认可地区性证券 >v{m^|QqB  
approved retirement scheme 认可退休金计划 MDpXth7  
approved subordinated loan 核准附属贷款 :|g{gi  
arbitrage 套戥；套汇；套利 tKs0]8tc  
arbitrageur 套戥者；套汇者 V !$m{)Y  
arbitrary amount 临时款项 y;H 3g#  
arrangement 措施；安排；协定 _ U\vHa$#  
arrears 欠款 bH&H\ Mx_k  
arrears of pay 欠付薪酬 5+r#]^eQY-  
arrears of revenue 逾期未收税款；逾期未收的帐项 CT : ac64  
articles of association 组织章程；组织细则；组织章程细则 LO229`ARr|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |V&k1{V  
ascertainment of profit 确定利润 +?p ;,Z%5  
"Asia Clear" “亚洲结算系统”