[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 5z]dA~;*2  
allotment notice 股份配售通知；配股通知 y:42H tS  
allotment of shares 股份分配 E`?BaCrG~  
allowable 可获宽免；免税的 .R gfP'M  
allowable business loss 可扣除的营业亏损 <rC#1wR4  
allowable expenses 可扣税的支出 jSG jv>  
allowance 免税额；津贴；备抵；准备金 5t<]|-i!  
allowance for debts 债项的免税额 ,B#Y9[R  
allowance for depreciation by wear and tear 耗损折旧免税额 6pLwwZD  
allowance for funeral expenses 殡殓费的免税额 Cf i2N V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~qqtFjlG^  
allowance for repairs and outgoings 修葺及支出方面的免税额 YAP
D7hA  
allowance to debtor 给债务人的津贴 .|aSGvE  
alteration of capital 资本更改 v P GuEfz  
alternate trustee 候补受托人 =TP>Y"  
amalgamation 合并 +.N;h-
'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W@ Z=1y  
ambit of charges 征税范围；收费范围 IL\mFjZ'  
amended valuation 经修订的估值 7q^/.:wlf  
American Commodities Exchange 美国商品交易所 qXhrK /  
American Express Bank Limited 美国运通银行 h7y*2:l6  
American Stock Exchange 美国证券交易所 _bd#C   
amortization 摊销 -$0S#/)Z  
amount due from banks 存放银行同业的款项 L|Ydd!m  
amount due from banks abroad 存放海外银行同业的款项 <+$S{Z.  
amount due from holding companies 控股公司欠款 xaS  
amount due from local banks 存放本港银行同业的款项 sY6'y'a95  
amount due to banks 银行同业的存款 u!-eP7;7  
amount due to banks abroad 海外银行同业的存款 7  %|>7  
amount due to holding companies 控股公司存款 GawO>7w8  
amount due to local banks 本港银行同业的存款 F0JFx$AoD  
amount due to outport banks 外埠银行同业的存款 }O>Zu[8a  
amount for note issue 发行纸币的款额 ,9pi9\S  
amount of bond 担保契据的款额 '" tieew  
amount of consideration 代价款额 -24.[E/5  
amount of contribution 供款数额 7_3O]e[8  
amount of indebtedness 负债款额  vXvV5Oq  
amount of principal of the loan 贷款本金额 +|H'Ij$  
amount of rates chargeable 应征差饷数额 =B:poh[u  
amount of share capital 股本额 O.E0LCABC  
amount of sums assured 承保款额 :3t])mL#   
amount of variation 变动幅度 G6,8Xwk  
amount of vote 拨款数额 }M7kApb>Y  
amount payable 应付款额 64vSJx>u  
amount receivable 应收款额 ;MMFF{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^~aSrREo  
analysis 分析 S|J8:-  
ancillary risk 附属风险 %OtW\T=u  
annual account 周年帐目；周年帐目报表；年度决算；年结 { &'TA  
annual accounting date 年结日期 L%0lX$2&\  
annual allowance 每年免税额；年积金；年度津贴；年津 /t
rc&V  
annual balance 年度余额
:acQK=fe  
annual disposable income 每年可动用收入 ?c2TT Q  
annual estimates 周年预算 "qsNySI  
annual fee 年费 xY S%dLE"  
annual general meeting 周年大会 (lnQ!4LK  
annual growth rate 年增率；每年增长率
8bGq"!w-  
annual long-term supplement 长期个案每年补助金 _UB I,Dg]  
annual pensionable emolument 可供计算退休金的年薪 _+N^yw,r*  
annual report 年报 ?>y-5B[K/(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U %ESuq#  
annual return 周年报表；周年申报表；每年报税表格 PsgzDhRv  
Annual Return Rules 《周年报表规则》 $"8k|^Z3  
annual review of consumer prices 每年消费物价回顾 'O`3FI  
annual roll-forward basis 逐年延展方式 q KM]wu0Et  
annual salary 年薪 *o[%?$8T  
annual statement 年度报表；年度决算表 ;Wa{q.)  
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 /wTf&_"mTL  
annuitant 年金受益人 )ziQ=k6d6  
annuity 年金 H5s85"U#  
annuity contract 年金合约 UW* aSZ/?  
annuity on human life 人寿年金 3+-(;>>\  
antecedent debt 先前的债项 _}&]`,s>  
ante-dated cheque 倒填日期支票 (M+<^3c  
anticipated expenditure 预期开支 9^^#I~-  
anticipated net profit 预期纯利 $dP)8_Z2  
anticipated revenue 预期收入 g#4gGhI  
anti-inflation measure 反通货膨胀措施  IR LPUP  
anti-inflationary stance 反通货膨胀立场 kYB <FwwB  
apparent deficit 表面赤字 /;rN/ot2o  
apparent financial solvency 表面偿债能力 $vBU}~l7  
apparent partner 表面合伙人 B@]7eVo  
application for personal assessment 个人入息课税申请书 8zC k9&  
application of fund 资金应用 Oez}C,0  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 xp&!Cl>C3\  
appointed actuary 委任精算师 Zir`IQ$  
appointed auditor 委任核数师；委任审计师 <L~xR5  
appointed trustee 委任的受托人 pQ 6#L  
appointer 委任人 mM}Ukmy  
apportioned pro rata 按比例分摊 `z_7[$\~  
apportionment 分配；分摊 |y%].y)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @q/1m~t  
apportionment formula 分摊方程式 fmJWd |  
apportionment of estate duty 遗产税的分摊 @MB _gt)7?  
appraisal 估价；评估 358/t/4{p  
appreciable growth 可观增长 )$B+3f  
appreciable impact 显着影响 wzPw;
xuG  
appreciable increase 可观增长 CFm1c1%Hg  
appreciation 增值；升值 5|CiwQg|,p  
appreciation against other currencies 相对其他货币升值 (AG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R2aK5~
 
appreciation tax 增值税 CS\tCw\Y  
appropriation 拨款；拨用；拨付 s[q4K  
appropriation account 拨款帐目 %vtSeJ  
Appropriation Bill 拨款法案 7V{"!V5  
appropriation-in-aid system 补助拨款办法 51 0XDl~b  
approved assets 核准资产 ^|GtO.  
approved basket stock 认可一篮子证券 [ 5W#1 &  
approved budget 核准预算 WKl'  
approved charitable donation 认可慈善捐款 :bRR(sP  
approved charitable institution 认可慈善机构 Tud1xq  
approved currency 核准货币；认可货币 I#X2UQzP  
approved estimates 核准预算 g&3#22z  
approved estimates of expenditure 核准开支预算 `Kw"XGT  
approved overseas insurer 核准海外保险人 P! Ed  
approved overseas trust company 核准海外信托公司 J7ekIQgR  
approved pooled investment fund 核准汇集投资基金 I'9s=~VfY,  
approved provident fund scheme 认可公积金计划 4)HWPX  
approved provision 核准拨款 
loUwRz  
approved redeemable share 核准可赎回股份 G'2=j HzMF  
approved regional stock 认可地区性证券 PdH`_/6  
approved retirement scheme 认可退休金计划 G>,nZ/,A{  
approved subordinated loan 核准附属贷款 qH Ga  
arbitrage 套戥；套汇；套利 BZ+ mO  
arbitrageur 套戥者；套汇者 r!$NZ2I  
arbitrary amount 临时款项 7~ese+\smG  
arrangement 措施；安排；协定 Rca Os  
arrears 欠款 1Bk*G>CX9(  
arrears of pay 欠付薪酬 5o| !f  
arrears of revenue 逾期未收税款；逾期未收的帐项 !mxh]x<e  
articles of association 组织章程；组织细则；组织章程细则 0r-lb[n8i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U `9\P2D`/  
ascertainment of profit 确定利润 };m7FO  
"Asia Clear" “亚洲结算系统”