[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 Wk-.dJ  
allotment notice 股份配售通知；配股通知 GBd mT-7  
allotment of shares 股份分配 &|zV Wl  
allowable 可获宽免；免税的 l$!NEOK  
allowable business loss 可扣除的营业亏损 *;t_VlaZ  
allowable expenses 可扣税的支出 !a5e
{QG0  
allowance 免税额；津贴；备抵；准备金 i~HS"n  
allowance for debts 债项的免税额
o+<hI  
allowance for depreciation by wear and tear 耗损折旧免税额 V+*1
?5w  
allowance for funeral expenses 殡殓费的免税额 2@ZuH^qhk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Pc~)4>X<  
allowance for repairs and outgoings 修葺及支出方面的免税额 'xM\txZ;  
allowance to debtor 给债务人的津贴 uA%F0oM  
alteration of capital 资本更改 jz&=8  
alternate trustee 候补受托人 aO\@5i_r  
amalgamation 合并 1tpt433  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c/3]M>+M  
ambit of charges 征税范围；收费范围 %= v<3  
amended valuation 经修订的估值 *;.:UR[i  
American Commodities Exchange 美国商品交易所 +w@/$datI  
American Express Bank Limited 美国运通银行 mA 3yM#  
American Stock Exchange 美国证券交易所 a9nXh6  
amortization 摊销 IifH=%2Y  
amount due from banks 存放银行同业的款项 KiNluGNt  
amount due from banks abroad 存放海外银行同业的款项 kRzqgVr%  
amount due from holding companies 控股公司欠款 u
/?;J1z:  
amount due from local banks 存放本港银行同业的款项  bqR0./V  
amount due to banks 银行同业的存款 O}Do4>02  
amount due to banks abroad 海外银行同业的存款 C9T-4o1  
amount due to holding companies 控股公司存款 _NbhWv  
amount due to local banks 本港银行同业的存款 D4GXZX8K  
amount due to outport banks 外埠银行同业的存款 'BEM:1)  
amount for note issue 发行纸币的款额 yucbEDO.  
amount of bond 担保契据的款额 ?[O Sy.6  
amount of consideration 代价款额 nZS*"O#L  
amount of contribution 供款数额 n] n3/wpO  
amount of indebtedness 负债款额 j%*<W> O  
amount of principal of the loan 贷款本金额 zh wajc  
amount of rates chargeable 应征差饷数额 X@B,w
_b  
amount of share capital 股本额 Tj=g[)+K  
amount of sums assured 承保款额 9n".Q-V;k  
amount of variation 变动幅度 pM@0>DVi  
amount of vote 拨款数额 S#7.
y~e\  
amount payable 应付款额 /#?i+z   
amount receivable 应收款额 `qbsDfq@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MXpj_+@  
analysis 分析 zhde1JE  
ancillary risk 附属风险 %G~%:uJ5  
annual account 周年帐目；周年帐目报表；年度决算；年结 AyZBH&}RZ  
annual accounting date 年结日期 3^AS8%qG  
annual allowance 每年免税额；年积金；年度津贴；年津 }
EHmVPe  
annual balance 年度余额 B3Esfk  
annual disposable income 每年可动用收入 .J|"bs9  
annual estimates 周年预算 noNL.%I  
annual fee 年费 #EU x1II  
annual general meeting 周年大会 QGd"Z lQ  
annual growth rate 年增率；每年增长率 5 %aT  
annual long-term supplement 长期个案每年补助金 N+ R/ti  
annual pensionable emolument 可供计算退休金的年薪 Bbx.RL.V  
annual report 年报 o #&;,9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E)l@uPA'1  
annual return 周年报表；周年申报表；每年报税表格 dCMW v~>  
Annual Return Rules 《周年报表规则》 "7a;Apq*  
annual review of consumer prices 每年消费物价回顾 L~(`zO3f  
annual roll-forward basis 逐年延展方式 -n$fh::^  
annual salary 年薪 0IjQqI  
annual statement 年度报表；年度决算表 -{fbZk&A  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 K29KS)~;W  
annuitant 年金受益人 I"+;L4o`  
annuity 年金 PfVjfrI[  
annuity contract 年金合约 o%tvwv  
annuity on human life 人寿年金 Ow]c,F}^  
antecedent debt 先前的债项 +#y[s Ka  
ante-dated cheque 倒填日期支票 M0%):P?x  
anticipated expenditure 预期开支 4
7XQZ-}4  
anticipated net profit 预期纯利 wXsA-H/`  
anticipated revenue 预期收入 tpi63<N  
anti-inflation measure 反通货膨胀措施 Y1vSwS%{T  
anti-inflationary stance 反通货膨胀立场 *tT}y(M  
apparent deficit 表面赤字 /CN^">|_  
apparent financial solvency 表面偿债能力 N~ XzgI  
apparent partner 表面合伙人 Nl1v*9_x  
application for personal assessment 个人入息课税申请书 C'}8  
application of fund 资金应用 f XYg %  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 1)M>vdrP  
appointed actuary 委任精算师 K]q OLtc  
appointed auditor 委任核数师；委任审计师 -3c ?Yaf"  
appointed trustee 委任的受托人 U(=cGA.$  
appointer 委任人 4o2C=?@(  
apportioned pro rata 按比例分摊 b
-
+iL  
apportionment 分配；分摊 +x0-hRD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k^.9;FmQ  
apportionment formula 分摊方程式 x_\e&"x  
apportionment of estate duty 遗产税的分摊 ,Tyh._sa  
appraisal 估价；评估 |&TRN1  
appreciable growth 可观增长 D|n`9yv a  
appreciable impact 显着影响 *(x`cf;k  
appreciable increase 可观增长 Aj4i}pT  
appreciation 增值；升值 @4b"0ne}h  
appreciation against other currencies 相对其他货币升值 ( UV8M\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p_QL{gn  
appreciation tax 增值税 NPEs0|  
appropriation 拨款；拨用；拨付 S-:l 60.  
appropriation account 拨款帐目 B;':Eaa@  
Appropriation Bill 拨款法案 ?ei7jM",  
appropriation-in-aid system 补助拨款办法 q$s0
zqV5  
approved assets 核准资产 @$;"nVZ4v  
approved basket stock 认可一篮子证券 sEL[d2oO  
approved budget 核准预算 F 3}cVO2bY  
approved charitable donation 认可慈善捐款 nK6{_Y>  
approved charitable institution 认可慈善机构 P$D1kcCw  
approved currency 核准货币；认可货币 C=AX{sn  
approved estimates 核准预算 F,`y_71<  
approved estimates of expenditure 核准开支预算 810u+%fu  
approved overseas insurer 核准海外保险人 VHB5
 
approved overseas trust company 核准海外信托公司 e?G] fz  
approved pooled investment fund 核准汇集投资基金 >9|/sH@W  
approved provident fund scheme 认可公积金计划 V4Ql6vg_f  
approved provision 核准拨款 :\48=>   
approved redeemable share 核准可赎回股份 <$HP"f+<S5  
approved regional stock 认可地区性证券 \ey3i(
(L  
approved retirement scheme 认可退休金计划 Pd\S{ Y~wk  
approved subordinated loan 核准附属贷款 dGcG7*EX  
arbitrage 套戥；套汇；套利 UMw1&"0:  
arbitrageur 套戥者；套汇者 0AFjO)  
arbitrary amount 临时款项 BfIGw  
arrangement 措施；安排；协定 K9gfS V>]  
arrears 欠款 SUfl`\O  
arrears of pay 欠付薪酬 i}+K;,Da:8  
arrears of revenue 逾期未收税款；逾期未收的帐项 2rf-pdOvG  
articles of association 组织章程；组织细则；组织章程细则 }0|,*BkI m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Cjsy1gA  
ascertainment of profit 确定利润 do%6P^qA  
"Asia Clear" “亚洲结算系统”