[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 VsU*yG a  
allotment notice 股份配售通知；配股通知 dgEH]9j&  
allotment of shares 股份分配 &0`[R*S  
allowable 可获宽免；免税的 C(Cuk4K  
allowable business loss 可扣除的营业亏损 h/goV  
allowable expenses 可扣税的支出 r'F)8%  
allowance 免税额；津贴；备抵；准备金 r+RFDg/  
allowance for debts 债项的免税额 B+VD53 V  
allowance for depreciation by wear and tear 耗损折旧免税额 2/dvCt6 N  
allowance for funeral expenses 殡殓费的免税额 (_0r'{`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'G)UIjl  
allowance for repairs and outgoings 修葺及支出方面的免税额 HuI?kLfj\  
allowance to debtor 给债务人的津贴 qrr[QEFW  
alteration of capital 资本更改 a>H8,a  
alternate trustee 候补受托人 ~fF_]UVq3  
amalgamation 合并 )lhPl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0FAe5 BE7  
ambit of charges 征税范围；收费范围 /_(q7:<ZF  
amended valuation 经修订的估值 1CmjEAv%/  
American Commodities Exchange 美国商品交易所 e+~Q58oD  
American Express Bank Limited 美国运通银行  X~2L  
American Stock Exchange 美国证券交易所 $n#NUPzG+  
amortization 摊销 sx^0*h-Qq  
amount due from banks 存放银行同业的款项 1F,>siuh ,  
amount due from banks abroad 存放海外银行同业的款项 x
J rKH  
amount due from holding companies 控股公司欠款 Lk8[fFa4  
amount due from local banks 存放本港银行同业的款项 w7E7r?)Wl|  
amount due to banks 银行同业的存款 Ze.\<^-t  
amount due to banks abroad 海外银行同业的存款 bXNM.K  
amount due to holding companies 控股公司存款 (3VV(18  
amount due to local banks 本港银行同业的存款 ix+sT|>  
amount due to outport banks 外埠银行同业的存款 u*6Y>_iA  
amount for note issue 发行纸币的款额 b#[EkI 0@  
amount of bond 担保契据的款额 dX;Q\  ]"  
amount of consideration 代价款额 5jey%)=  
amount of contribution 供款数额 al1Nmc#  
amount of indebtedness 负债款额 A(@VjX
l  
amount of principal of the loan 贷款本金额 TgjM@ir  
amount of rates chargeable 应征差饷数额 pNNvg,hS8  
amount of share capital 股本额 9Hm>@dBhM  
amount of sums assured 承保款额 ;oM7H*WC  
amount of variation 变动幅度 ""W*) rR   
amount of vote 拨款数额 78UE?) X"  
amount payable 应付款额 eqQ=HT7J  
amount receivable 应收款额 +:ih`q][b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5fvY#6;  
analysis 分析 0-at# r:  
ancillary risk 附属风险 H"vkp~u]I  
annual account 周年帐目；周年帐目报表；年度决算；年结 U][\|8i  
annual accounting date 年结日期 MO-7yp:K  
annual allowance 每年免税额；年积金；年度津贴；年津 c( 8>|^M  
annual balance 年度余额 :406Oa  
annual disposable income 每年可动用收入 vrX@T?>  
annual estimates 周年预算 #`o]{UfW  
annual fee 年费 GX#SCZ&}C  
annual general meeting 周年大会 sNHxUI  
annual growth rate 年增率；每年增长率 HP(dhsd<c  
annual long-term supplement 长期个案每年补助金
lO/?e!$  
annual pensionable emolument 可供计算退休金的年薪 PBOZ^%k  
annual report 年报  Vo`,|3^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 J e"~/+  
annual return 周年报表；周年申报表；每年报税表格 .H#<yPty  
Annual Return Rules 《周年报表规则》 fq<JX5DER  
annual review of consumer prices 每年消费物价回顾 GyQ9we~  
annual roll-forward basis 逐年延展方式 ?Rd{` 5.D  
annual salary 年薪 zEy,aa:M  
annual statement 年度报表；年度决算表 (RU\a]Ry  
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 tl"?AQcBR  
annuitant 年金受益人 x2h5,.K  
annuity 年金 k1E(SXcW9  
annuity contract 年金合约 )8&;Q9'o  
annuity on human life 人寿年金 N9cCfB\`  
antecedent debt 先前的债项 srQ]TYH ,  
ante-dated cheque 倒填日期支票 %3Tz%>n  
anticipated expenditure 预期开支 T *{nf  
anticipated net profit 预期纯利 b]6@ O8  
anticipated revenue 预期收入 HY2*5#T  
anti-inflation measure 反通货膨胀措施 3%L@=q  
anti-inflationary stance 反通货膨胀立场 AMre(lgh  
apparent deficit 表面赤字 bw8[L;~%_  
apparent financial solvency 表面偿债能力  /C   
apparent partner 表面合伙人 t.pn07$  
application for personal assessment 个人入息课税申请书 gGE&}EoLU  
application of fund 资金应用 %EEQ^lm  
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 6-Id{mx  
appointed actuary 委任精算师 9p4=iXfR  
appointed auditor 委任核数师；委任审计师 +x]3 -s  
appointed trustee 委任的受托人 Bdr'd? u<A  
appointer 委任人 H&SoVi_V  
apportioned pro rata 按比例分摊 brEA-xNWQ  
apportionment 分配；分摊 2(
i|n=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SIZZFihcYh  
apportionment formula 分摊方程式 oM(8'{S=  
apportionment of estate duty 遗产税的分摊 KdXqW0nm  
appraisal 估价；评估 9Q>85IiT  
appreciable growth 可观增长 0s!';g Q  
appreciable impact 显着影响 ybU_x  
appreciable increase 可观增长 SLU$DW;t  
appreciation 增值；升值 XiO~^=J  
appreciation against other currencies 相对其他货币升值 "[dfb#0z`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 enT[#f[{  
appreciation tax 增值税 |*(
R$tX  
appropriation 拨款；拨用；拨付 K_ Odu^  
appropriation account 拨款帐目 %R^*MUTx  
Appropriation Bill 拨款法案 ?/q\S  
appropriation-in-aid system 补助拨款办法 
ps_q3Cyp  
approved assets 核准资产 ]Ns)fr6  
approved basket stock 认可一篮子证券 t.Yf 8Gy  
approved budget 核准预算 Tfp^h~&u  
approved charitable donation 认可慈善捐款 8Z!Mad  
approved charitable institution 认可慈善机构  &4{!5r  
approved currency 核准货币；认可货币 s("\]K  
approved estimates 核准预算 .$ ]-::&  
approved estimates of expenditure 核准开支预算 Qs,4PPEg  
approved overseas insurer 核准海外保险人 1) Nj.#)  
approved overseas trust company 核准海外信托公司 x|$|~6f=n  
approved pooled investment fund 核准汇集投资基金 +Ze;BKZ3  
approved provident fund scheme 认可公积金计划 yT-qT_.  
approved provision 核准拨款 G^Va$ike  
approved redeemable share 核准可赎回股份 6aKfcvf &  
approved regional stock 认可地区性证券 8Dkq+H93  
approved retirement scheme 认可退休金计划 L6./5`b s  
approved subordinated loan 核准附属贷款 N/78Ub  
arbitrage 套戥；套汇；套利 E NrcIZ  
arbitrageur 套戥者；套汇者 `\$EPUM  
arbitrary amount 临时款项 y96 HTQ32  
arrangement 措施；安排；协定 ..7"<"uH  
arrears 欠款 x c]#8K  
arrears of pay 欠付薪酬 {zalfw{+  
arrears of revenue 逾期未收税款；逾期未收的帐项 8n35lI( [  
articles of association 组织章程；组织细则；组织章程细则 [@_W-rA  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o V pq*"  
ascertainment of profit 确定利润 A(*c|A
j9  
"Asia Clear" “亚洲结算系统”