[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 &xuwke:[  
allotment notice 股份配售通知；配股通知 C1B3VG  
allotment of shares 股份分配 `}8@[iB'  
allowable 可获宽免；免税的 8<wuH#2<y  
allowable business loss 可扣除的营业亏损 ElR&scXi__  
allowable expenses 可扣税的支出 ph12x: @B  
allowance 免税额；津贴；备抵；准备金 <Z:8~:@  
allowance for debts 债项的免税额 8 ]06!7S}  
allowance for depreciation by wear and tear 耗损折旧免税额 \P~rg
~  
allowance for funeral expenses 殡殓费的免税额 1;:t~Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tZu*Asx7  
allowance for repairs and outgoings 修葺及支出方面的免税额 e(=~K@m  
allowance to debtor 给债务人的津贴 ^Ii \vk  
alteration of capital 资本更改 vgA!?P3  
alternate trustee 候补受托人 'Rkvsch  
amalgamation 合并 i=X*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~? FrI  
ambit of charges 征税范围；收费范围 !E {
GcK  
amended valuation 经修订的估值 opcR~tg@r  
American Commodities Exchange 美国商品交易所 _E1]cbIo  
American Express Bank Limited 美国运通银行 :O'C:n<g  
American Stock Exchange 美国证券交易所 O T}Yr9h4  
amortization 摊销 c."bTq4tJ  
amount due from banks 存放银行同业的款项 MpIw^a3(r  
amount due from banks abroad 存放海外银行同业的款项 mj~N]cxB  
amount due from holding companies 控股公司欠款 T5dUJR2k$  
amount due from local banks 存放本港银行同业的款项 g"!#]LLe  
amount due to banks 银行同业的存款 2^^'t6@  
amount due to banks abroad 海外银行同业的存款 j`|^s}8t  
amount due to holding companies 控股公司存款 F;Q_*0mIQ  
amount due to local banks 本港银行同业的存款 UC+7-y,
  
amount due to outport banks 外埠银行同业的存款 mU3Y)  
amount for note issue 发行纸币的款额 2 ]DCF  
amount of bond 担保契据的款额 FJd8s*  
amount of consideration 代价款额 k99gjL`  
amount of contribution 供款数额 y@kcXlY  
amount of indebtedness 负债款额 %eJ\d?nw  
amount of principal of the loan 贷款本金额 A eGG  
amount of rates chargeable 应征差饷数额 Cwsoz  
amount of share capital 股本额 x?f0H k+  
amount of sums assured 承保款额 3KZ y H  
amount of variation 变动幅度 Q k;Kn  
amount of vote 拨款数额 jV4hxuc$  
amount payable 应付款额 qb-2QPEB  
amount receivable 应收款额 h8#5vO2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Iu-'o  
analysis 分析 l~fh_IV1  
ancillary risk 附属风险 OC?Zw@  
annual account 周年帐目；周年帐目报表；年度决算；年结 u 5Eo  
annual accounting date 年结日期 S)\JWXi~:J  
annual allowance 每年免税额；年积金；年度津贴；年津 ?
@lx  
annual balance 年度余额 j(Fa=pi  
annual disposable income 每年可动用收入 d DIQ+/mmg  
annual estimates 周年预算 4/HY[FT  
annual fee 年费 ~tg1N^]
kV  
annual general meeting 周年大会 CQBT::  
annual growth rate 年增率；每年增长率 oN[Fza>  
annual long-term supplement 长期个案每年补助金 Wkg*J3O  
annual pensionable emolument 可供计算退休金的年薪 \'; t*  
annual report 年报 @)OnIQN~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q\o$**+{  
annual return 周年报表；周年申报表；每年报税表格 Evr2|4|O~  
Annual Return Rules 《周年报表规则》 Dm|gSv8d,  
annual review of consumer prices 每年消费物价回顾 ^eaRgNz  
annual roll-forward basis 逐年延展方式 i>tW|N  
annual salary 年薪 S_T {L  
annual statement 年度报表；年度决算表 f[JI/H>  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]r/(n]=(  
annuitant 年金受益人 x1m8~F  
annuity 年金 FX|0R#4vm  
annuity contract 年金合约 &*(n<5wt  
annuity on human life 人寿年金 670J{b  
antecedent debt 先前的债项 :u>W&D  
ante-dated cheque 倒填日期支票  eW%L$I  
anticipated expenditure 预期开支 qa 6=W  
anticipated net profit 预期纯利 Ynv 9&P  
anticipated revenue 预期收入 W>p\O9BG  
anti-inflation measure 反通货膨胀措施 UOR _M 5  
anti-inflationary stance 反通货膨胀立场 < 72s7*Rv  
apparent deficit 表面赤字 3AdP^B<  
apparent financial solvency 表面偿债能力 T>\nWancQM  
apparent partner 表面合伙人 $ kxu;I
 
application for personal assessment 个人入息课税申请书 Ud>` @2  
application of fund 资金应用 ~a'nHy1  
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,x$c %  
appointed actuary 委任精算师 0M#N=%31  
appointed auditor 委任核数师；委任审计师 :kWZSN8.D  
appointed trustee 委任的受托人 vQ:x%=]  
appointer 委任人 ELN|;^-/|Q  
apportioned pro rata 按比例分摊 PU^[HC*K  
apportionment 分配；分摊 /Y;+PAy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C+/Eqq^(  
apportionment formula 分摊方程式 W$z#ssr  
apportionment of estate duty 遗产税的分摊 !: m`9o 8  
appraisal 估价；评估 gf :vb*#Wa  
appreciable growth 可观增长 s~'9Hv9  
appreciable impact 显着影响 wD<vg3e[H  
appreciable increase 可观增长 8s QQK.N(  
appreciation 增值；升值 ltNuLZ  
appreciation against other currencies 相对其他货币升值 $!3gN%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9Tzc(yCY  
appreciation tax 增值税 v \fzO#vj  
appropriation 拨款；拨用；拨付 nnfY$&3A  
appropriation account 拨款帐目 4|zd84g  
Appropriation Bill 拨款法案 m3U+ du  
appropriation-in-aid system 补助拨款办法 Xy[}Gp  
approved assets 核准资产 -`-ACWeNV  
approved basket stock 认可一篮子证券 a4yOe*Ak,F  
approved budget 核准预算 rU; g0'4e  
approved charitable donation 认可慈善捐款 S8*^ss>?^R  
approved charitable institution 认可慈善机构 AU0$A403  
approved currency 核准货币；认可货币 {udrT"h  
approved estimates 核准预算 AiY|O S3R  
approved estimates of expenditure 核准开支预算 (3AYy0J%  
approved overseas insurer 核准海外保险人 V)2"l"Kt  
approved overseas trust company 核准海外信托公司 OF-E6bc  
approved pooled investment fund 核准汇集投资基金 ~@%(RMJm&  
approved provident fund scheme 认可公积金计划 lN);~|IOv7  
approved provision 核准拨款 0FG5_t"",\  
approved redeemable share 核准可赎回股份 s0gJ f[  
approved regional stock 认可地区性证券 w|&,I4["  
approved retirement scheme 认可退休金计划 zXQVUhL6  
approved subordinated loan 核准附属贷款 NV :>a  
arbitrage 套戥；套汇；套利 {VBR/M(q  
arbitrageur 套戥者；套汇者 U!x0,sr  
arbitrary amount 临时款项 Er`TryN|}  
arrangement 措施；安排；协定 d0'7efC+  
arrears 欠款 P`}$-#DF  
arrears of pay 欠付薪酬 S
2Zx &D/_  
arrears of revenue 逾期未收税款；逾期未收的帐项 +VwV5iy[`  
articles of association 组织章程；组织细则；组织章程细则 -_s%8l^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d "2wO[  
ascertainment of profit 确定利润 <H<!ht%q3  
"Asia Clear" “亚洲结算系统”