[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 y 5Kr<cF^  
allotment notice 股份配售通知；配股通知 9$R}GK  
allotment of shares 股份分配 Uo:=-NNI  
allowable 可获宽免；免税的 .Jc<Gg  
allowable business loss 可扣除的营业亏损 l8DZ2cw]  
allowable expenses 可扣税的支出 NF*Z<$'%  
allowance 免税额；津贴；备抵；准备金 ML1/1GK*i+  
allowance for debts 债项的免税额 / \k\HK8  
allowance for depreciation by wear and tear 耗损折旧免税额 V9D>Xh!0H  
allowance for funeral expenses 殡殓费的免税额 W_]onq6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [:{HX U7y  
allowance for repairs and outgoings 修葺及支出方面的免税额 `jGG^w3  
allowance to debtor 给债务人的津贴 6l(HD([_p  
alteration of capital 资本更改 7Rr +Uzb(  
alternate trustee 候补受托人 mw${3j
~&  
amalgamation 合并 0{47TX*YX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X_wPuU%  
ambit of charges 征税范围；收费范围 u5
P2*  
amended valuation 经修订的估值 mx0EE
U*  
American Commodities Exchange 美国商品交易所 Bc?KAK  
American Express Bank Limited 美国运通银行 ]RI+:f  
American Stock Exchange 美国证券交易所 FlLk.+!t  
amortization 摊销 ]M
&KUgz  
amount due from banks 存放银行同业的款项 @t#Ju1Y  
amount due from banks abroad 存放海外银行同业的款项 2Ni
{fC?  
amount due from holding companies 控股公司欠款 |)YN"nqg  
amount due from local banks 存放本港银行同业的款项 Zx%6pZ(.  
amount due to banks 银行同业的存款 Cfst)[j  
amount due to banks abroad 海外银行同业的存款 'iEu1! t\0  
amount due to holding companies 控股公司存款 yRldPk_  
amount due to local banks 本港银行同业的存款 -j}zr yG-  
amount due to outport banks 外埠银行同业的存款
AKUmh  
amount for note issue 发行纸币的款额 \ UiITP<  
amount of bond 担保契据的款额 u_%L~1+'  
amount of consideration 代价款额 [Pz['q L3t  
amount of contribution 供款数额 z7]GZF  
amount of indebtedness 负债款额 N?mQ50o~C  
amount of principal of the loan 贷款本金额 ^[hx`Rh`t  
amount of rates chargeable 应征差饷数额 bb`8YF+?'  
amount of share capital 股本额 B5/
"2i  
amount of sums assured 承保款额 ^qNr<Ye  
amount of variation 变动幅度 &]1gx#  
amount of vote 拨款数额 :sJQ r._L  
amount payable 应付款额 O
u2p^:C(  
amount receivable 应收款额 *~jTE;J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K\^S>
dV  
analysis 分析 / #D R|  
ancillary risk 附属风险 o#=
O5@>ai  
annual account 周年帐目；周年帐目报表；年度决算；年结 DYW&6+%,hO  
annual accounting date 年结日期 \) g?mj^  
annual allowance 每年免税额；年积金；年度津贴；年津 '0jn|9l58  
annual balance 年度余额 /n8\^4{fP{  
annual disposable income 每年可动用收入 ~>>^7oq  
annual estimates 周年预算 u:%Ln_S  
annual fee 年费 ,^&amWey  
annual general meeting 周年大会 t/(rB}  
annual growth rate 年增率；每年增长率 #-bz$w#*  
annual long-term supplement 长期个案每年补助金 t,308Z  
annual pensionable emolument 可供计算退休金的年薪 :#Nrypsu  
annual report 年报 lWk/vj<5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R b=q #  
annual return 周年报表；周年申报表；每年报税表格 + ;N;r/d_i  
Annual Return Rules 《周年报表规则》 yuq2)  
annual review of consumer prices 每年消费物价回顾 _+}#  
annual roll-forward basis 逐年延展方式 gH|:=vfYUR  
annual salary 年薪 C?t!Uvs  
annual statement 年度报表；年度决算表 L}pj+xB  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5T]dQ3[v4  
annuitant 年金受益人 XWq@47 FR  
annuity 年金 4~z-&>%  
annuity contract 年金合约 b_a 6|  
annuity on human life 人寿年金
S0!w]Ku  
antecedent debt 先前的债项 `clp#l.ii  
ante-dated cheque 倒填日期支票 z?'z{+HY  
anticipated expenditure 预期开支 sc$I,|d2  
anticipated net profit 预期纯利 #7p!xf^  
anticipated revenue 预期收入 Z90]I<a~  
anti-inflation measure 反通货膨胀措施 C,VvbB  
anti-inflationary stance 反通货膨胀立场 jUd)|v+t  
apparent deficit 表面赤字 lHc9D  
apparent financial solvency 表面偿债能力 jAy0k   
apparent partner 表面合伙人 Y@2yV(m)o  
application for personal assessment 个人入息课税申请书 n|eM}ymF+  
application of fund 资金应用 j. mla  
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-iy-|3)  
appointed actuary 委任精算师 4XIc|a Aa  
appointed auditor 委任核数师；委任审计师 `{9bf)vP6  
appointed trustee 委任的受托人 my%MXTm2  
appointer 委任人 >IJX=24Rc  
apportioned pro rata 按比例分摊 ].Xh=7&2{  
apportionment 分配；分摊 )w,<XJhg`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |H>;a@2d  
apportionment formula 分摊方程式 t_jnp $1m  
apportionment of estate duty 遗产税的分摊 K#xL-   
appraisal 估价；评估 cr~.],$Om  
appreciable growth 可观增长 b!`{fwV  
appreciable impact 显着影响 >Xw0i\G  
appreciable increase 可观增长 w[OUGn'  
appreciation 增值；升值 puox^  
appreciation against other currencies 相对其他货币升值 ~9n30j%]s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 
-.
l.@  
appreciation tax 增值税 LpN3cy>U  
appropriation 拨款；拨用；拨付 Ix+eP|8F  
appropriation account 拨款帐目 [I`:%y  
Appropriation Bill 拨款法案 jGe%'AN\  
appropriation-in-aid system 补助拨款办法 fw)Q1"|  
approved assets 核准资产 BRXD
E7vw  
approved basket stock 认可一篮子证券 lE
Sv  
approved budget 核准预算 5:(/k\9+yv  
approved charitable donation 认可慈善捐款 OxN[w|2\4  
approved charitable institution 认可慈善机构 Ty}Y/jW  
approved currency 核准货币；认可货币 c/E'GG%Q%  
approved estimates 核准预算 P=R-1V  
approved estimates of expenditure 核准开支预算 bD.KD)5  
approved overseas insurer 核准海外保险人 HJJ;gTj  
approved overseas trust company 核准海外信托公司 3!vnSX(iv  
approved pooled investment fund 核准汇集投资基金 J;'H],w}f  
approved provident fund scheme 认可公积金计划 GI6]Ecc  
approved provision 核准拨款 2d&]V]:R*  
approved redeemable share 核准可赎回股份 0[E\h   
approved regional stock 认可地区性证券 ch33+~Nn  
approved retirement scheme 认可退休金计划 DhXV
=Qw  
approved subordinated loan 核准附属贷款 I>{o]^xw-D  
arbitrage 套戥；套汇；套利 R5&<\RI0  
arbitrageur 套戥者；套汇者 nWA>u J5  
arbitrary amount 临时款项 Ko0?c.l  
arrangement 措施；安排；协定 1)!2D?w  
arrears 欠款 2}15FXgN  
arrears of pay 欠付薪酬 X 0]{8v%  
arrears of revenue 逾期未收税款；逾期未收的帐项 v[V7$.%5Q  
articles of association 组织章程；组织细则；组织章程细则 TG%w  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #n]K$k>  
ascertainment of profit 确定利润 %<fs \J^k  
"Asia Clear" “亚洲结算系统”