[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 "{AS5jw  
allotment notice 股份配售通知；配股通知 a/{T;=_GY  
allotment of shares 股份分配 kMf]~EZ?  
allowable 可获宽免；免税的 66Huqo  
allowable business loss 可扣除的营业亏损 -@<k)hWr  
allowable expenses 可扣税的支出 \c_1uDRoUn  
allowance 免税额；津贴；备抵；准备金 )!e-5O49r  
allowance for debts 债项的免税额 D poRR`  
allowance for depreciation by wear and tear 耗损折旧免税额 I( G8cK  
allowance for funeral expenses 殡殓费的免税额 N@)tU;U3O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %)?$82=2  
allowance for repairs and outgoings 修葺及支出方面的免税额 sGc4^Z%l?  
allowance to debtor 给债务人的津贴 LKF
L2|af  
alteration of capital 资本更改 ~;3N'o  
alternate trustee 候补受托人 {{SeD:hx  
amalgamation 合并 a&M{y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tAPqbi$a  
ambit of charges 征税范围；收费范围 a<rk'4,8a  
amended valuation 经修订的估值 jun>(7  
American Commodities Exchange 美国商品交易所 9#@dQ/
*  
American Express Bank Limited 美国运通银行 B}C"Xc  
American Stock Exchange 美国证券交易所 Z~9\7QJn  
amortization 摊销 Y_xPr%%A  
amount due from banks 存放银行同业的款项 G<Z|NT  
amount due from banks abroad 存放海外银行同业的款项 RiIJ#:6+^I  
amount due from holding companies 控股公司欠款 Cn[ `]  
amount due from local banks 存放本港银行同业的款项 $ GL$ iA  
amount due to banks 银行同业的存款 3z!\Z[  
amount due to banks abroad 海外银行同业的存款 bH~ue5q  
amount due to holding companies 控股公司存款 { P&l`  
amount due to local banks 本港银行同业的存款 RL[?&L$7^%  
amount due to outport banks 外埠银行同业的存款 0Zs}y\J`  
amount for note issue 发行纸币的款额 uy9k^4Cqa  
amount of bond 担保契据的款额 mflH&Bx9  
amount of consideration 代价款额 gV91=Pj  
amount of contribution 供款数额 1ZOHyO  
amount of indebtedness 负债款额 3<AZ,gF1  
amount of principal of the loan 贷款本金额 bYYyXM  
amount of rates chargeable 应征差饷数额 Q!(C$&f  
amount of share capital 股本额 u0Fu_Rtr  
amount of sums assured 承保款额 ;%"UZ~]f  
amount of variation 变动幅度 A_muuOIcI  
amount of vote 拨款数额 {r#2 X1  
amount payable 应付款额 "Rf8#\Y/<  
amount receivable 应收款额 6OkN(tL&.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {*r*+}@  
analysis 分析 wyMj^+ 2m  
ancillary risk 附属风险 [ft#zxCJ  
annual account 周年帐目；周年帐目报表；年度决算；年结 a<B[~J4i  
annual accounting date 年结日期 9_n!.zA<  
annual allowance 每年免税额；年积金；年度津贴；年津 KLGhsx35  
annual balance 年度余额 YYzj:'  
annual disposable income 每年可动用收入 pE[ul  
annual estimates 周年预算 c8v+eyn  
annual fee 年费 Ig-9Y;hdmn  
annual general meeting 周年大会 }:5AB93(  
annual growth rate 年增率；每年增长率 OQ;DqV  
annual long-term supplement 长期个案每年补助金 \H!ECTI  
annual pensionable emolument 可供计算退休金的年薪 }H&NR?Ax  
annual report 年报 Qv,8tdx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qrsPY d  
annual return 周年报表；周年申报表；每年报税表格 ; H9d.D8  
Annual Return Rules 《周年报表规则》 ==
F[5]?  
annual review of consumer prices 每年消费物价回顾 ++W_4 B!  
annual roll-forward basis 逐年延展方式 :[3{-.c  
annual salary 年薪 }nvHEo  
annual statement 年度报表；年度决算表 )@DH&  
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 AkrUb$ }  
annuitant 年金受益人 g>_lU vSE  
annuity 年金 6.kX~$K  
annuity contract 年金合约 9[N+x2q  
annuity on human life 人寿年金 K'+GK S7.  
antecedent debt 先前的债项 7
hqa|  
ante-dated cheque 倒填日期支票 _
%Sorr  
anticipated expenditure 预期开支 1a;Le8  
anticipated net profit 预期纯利 T^x7w+  
anticipated revenue 预期收入 qsk8#  
anti-inflation measure 反通货膨胀措施 ({ads_l  
anti-inflationary stance 反通货膨胀立场 >:%i,K*AM  
apparent deficit 表面赤字 S0eD 2  
apparent financial solvency 表面偿债能力 o
>m Z$  
apparent partner 表面合伙人 In# V1[io  
application for personal assessment 个人入息课税申请书 D^W6Cq5\  
application of fund 资金应用 wrv-"%u)  
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 br*L|s\P\9  
appointed actuary 委任精算师 <i``#"/  
appointed auditor 委任核数师；委任审计师 @C{ IgV  
appointed trustee 委任的受托人 ]X?~Cz/wl  
appointer 委任人 RUC V!L  
apportioned pro rata 按比例分摊 J?&lpsB3_l  
apportionment 分配；分摊 ??5qR8n.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -h%;L5oJ2,  
apportionment formula 分摊方程式 <cW$ \P}hV  
apportionment of estate duty 遗产税的分摊 2T3v^
%%j  
appraisal 估价；评估 Qctm" g|  
appreciable growth 可观增长 R,-y  
appreciable impact 显着影响 8'Sw?FbVA/  
appreciable increase 可观增长 )eop:!m  
appreciation 增值；升值 q$`{ $RX  
appreciation against other currencies 相对其他货币升值 S^? @vj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O?/\hZ"&c  
appreciation tax 增值税 qMD6LWJ  
appropriation 拨款；拨用；拨付 z1X
Fc*5  
appropriation account 拨款帐目 -&I%=0q  
Appropriation Bill 拨款法案 p(in.Xz  
appropriation-in-aid system 补助拨款办法 r e.chQ6  
approved assets 核准资产 jU |0!]  
approved basket stock 认可一篮子证券 u;18s-NY  
approved budget 核准预算 i,=gre A]"  
approved charitable donation 认可慈善捐款 -fFM-gt^t  
approved charitable institution 认可慈善机构 Q]9H9?}N?  
approved currency 核准货币；认可货币 Aq@_^mq1A  
approved estimates 核准预算 r\Nf309~  
approved estimates of expenditure 核准开支预算 t-*oVX3D  
approved overseas insurer 核准海外保险人 [ &RZ&  
approved overseas trust company 核准海外信托公司 I9O!CQCTt  
approved pooled investment fund 核准汇集投资基金 0Po",\^  
approved provident fund scheme 认可公积金计划 o<ak&LX`9  
approved provision 核准拨款 <ek_n;R  
approved redeemable share 核准可赎回股份 Tu2 BQ4\[  
approved regional stock 认可地区性证券 vY0C(jK  
approved retirement scheme 认可退休金计划 =Bo(*%  
approved subordinated loan 核准附属贷款 S7&w r@  
arbitrage 套戥；套汇；套利 Y+75}]B  
arbitrageur 套戥者；套汇者 -L>xVF-|:1  
arbitrary amount 临时款项 12BTZ  
arrangement 措施；安排；协定 n=!]!'h\:  
arrears 欠款 fYU/Jn#  
arrears of pay 欠付薪酬 y33+^  
arrears of revenue 逾期未收税款；逾期未收的帐项 5RCQ<1  
articles of association 组织章程；组织细则；组织章程细则 :c3}J<Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NKf][!bi  
ascertainment of profit 确定利润 Fw? ;Y%  
"Asia Clear" “亚洲结算系统”