[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 C zJ-tEO  
allotment notice 股份配售通知；配股通知 `z'
8"s  
allotment of shares 股份分配 fX`u"`o5  
allowable 可获宽免；免税的 4Y?2u  
allowable business loss 可扣除的营业亏损 se %#U40*  
allowable expenses 可扣税的支出 Hi={(Z5tC4  
allowance 免税额；津贴；备抵；准备金 LHA^uuBN}  
allowance for debts 债项的免税额 d.+  
allowance for depreciation by wear and tear 耗损折旧免税额 9JP:wE~y  
allowance for funeral expenses 殡殓费的免税额 g
ZtQtFi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UUDUda  
allowance for repairs and outgoings 修葺及支出方面的免税额 z)hK2JD  
allowance to debtor 给债务人的津贴 #ae?#?/"  
alteration of capital 资本更改 %>Gb]dv?  
alternate trustee 候补受托人 aeUgr!  
amalgamation 合并 "}Om0rB}1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K sOSPQDGE  
ambit of charges 征税范围；收费范围 w{DU<e:  
amended valuation 经修订的估值 LSc^3=X  
American Commodities Exchange 美国商品交易所 :bct+J}l~  
American Express Bank Limited 美国运通银行 5%\K  
American Stock Exchange 美国证券交易所
8*u'D@0  
amortization 摊销 HjA~3l7  
amount due from banks 存放银行同业的款项 g/.FJ-I*  
amount due from banks abroad 存放海外银行同业的款项 $/"Ymm#"\Y  
amount due from holding companies 控股公司欠款 m+'1c}n^7  
amount due from local banks 存放本港银行同业的款项 o4p5`jOG@  
amount due to banks 银行同业的存款 ivgX o'=  
amount due to banks abroad 海外银行同业的存款 fQib?g/G  
amount due to holding companies 控股公司存款 mbbhz,  
amount due to local banks 本港银行同业的存款 >97YK =  
amount due to outport banks 外埠银行同业的存款 HE+'fQ!R  
amount for note issue 发行纸币的款额 YaS!YrpI  
amount of bond 担保契据的款额 WDghlC6g!l  
amount of consideration 代价款额 aQmS'{d?^  
amount of contribution 供款数额 8i] S[$Fc  
amount of indebtedness 负债款额 /E<Q_/'Z  
amount of principal of the loan 贷款本金额
ThX3@o
  
amount of rates chargeable 应征差饷数额 VgXT4gO!  
amount of share capital 股本额 3y.+03 W  
amount of sums assured 承保款额 S*G^U1Sc+  
amount of variation 变动幅度 RjVUm+<  
amount of vote 拨款数额 1sg:8AA  
amount payable 应付款额 @Dsw. @/  
amount receivable 应收款额 n>u_>2Ikkj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ltNI+G  
analysis 分析 ^ulgZ2BQ|  
ancillary risk 附属风险 MRz f#o<H  
annual account 周年帐目；周年帐目报表；年度决算；年结 }R+#> P  
annual accounting date 年结日期 #L!`n)J"  
annual allowance 每年免税额；年积金；年度津贴；年津 &w^9# L  
annual balance 年度余额 ' yH  
annual disposable income 每年可动用收入 %G(VYCeK  
annual estimates 周年预算 l\L71|3"g  
annual fee 年费 Caj H;K\  
annual general meeting 周年大会 OH>Gc-V  
annual growth rate 年增率；每年增长率 $A~aNI  
annual long-term supplement 长期个案每年补助金 olQP>sa  
annual pensionable emolument 可供计算退休金的年薪 D6lzcf  
annual report 年报 8zMGpY#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vW.f`J,\D'  
annual return 周年报表；周年申报表；每年报税表格 [H\0 '  
Annual Return Rules 《周年报表规则》 6k@F?qHS  
annual review of consumer prices 每年消费物价回顾 ,1 H|{<  
annual roll-forward basis 逐年延展方式 rYt|[Pk  
annual salary 年薪 _}47U7s8  
annual statement 年度报表；年度决算表 $'CS/U`E}  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 IY.M#Q]  
annuitant 年金受益人 lPz`?Hn  
annuity 年金 a=ZVKb  
annuity contract 年金合约 "a;$uW @.6  
annuity on human life 人寿年金 ='.b
/]!_  
antecedent debt 先前的债项 uDG>m7(}/h  
ante-dated cheque 倒填日期支票 en|~`]HF  
anticipated expenditure 预期开支 yD\Kn{  
anticipated net profit 预期纯利 /NB|N*}O)  
anticipated revenue 预期收入 ^vh!1"T  
anti-inflation measure 反通货膨胀措施 D@X"1X!F`G  
anti-inflationary stance 反通货膨胀立场 N68]r3/K  
apparent deficit 表面赤字 yT<"?S>D  
apparent financial solvency 表面偿债能力 Wx#l}nD  
apparent partner 表面合伙人 Z/ml,4e  
application for personal assessment 个人入息课税申请书 "PTEt{qn  
application of fund 资金应用 7~"eT9WV  
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 !_+FuF"@  
appointed actuary 委任精算师 xH28\]F5n  
appointed auditor 委任核数师；委任审计师 uUp>N^mmVH  
appointed trustee 委任的受托人 zE8_3UC  
appointer 委任人 IX 6 jb"  
apportioned pro rata 按比例分摊 U43U2/^  
apportionment 分配；分摊 "MzBy)4Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,e 7 ~G  
apportionment formula 分摊方程式 21<Sfsc$  
apportionment of estate duty 遗产税的分摊 SefF Ci%4  
appraisal 估价；评估 8@;R2]Q  
appreciable growth 可观增长 o:UNSr  
appreciable impact 显着影响 ShtV2}s|  
appreciable increase 可观增长 FDF DB  
appreciation 增值；升值 N49{J~  
appreciation against other currencies 相对其他货币升值 (JOR: 1aT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (i{ZxWW&  
appreciation tax 增值税 Q>X1 :Zn3  
appropriation 拨款；拨用；拨付 Z8h;3Ek  
appropriation account 拨款帐目  7a_u=\,  
Appropriation Bill 拨款法案 +#>nOn(B  
appropriation-in-aid system 补助拨款办法 oEZhKVyc.y  
approved assets 核准资产 &<&eKq  
approved basket stock 认可一篮子证券 e GAto  
approved budget 核准预算 ?Nt m5(R  
approved charitable donation 认可慈善捐款 r;(^]Soz  
approved charitable institution 认可慈善机构 ae3 Gn}tf  
approved currency 核准货币；认可货币 to_dNJbv  
approved estimates 核准预算 yN[i6oe  
approved estimates of expenditure 核准开支预算 9. FXbNYg  
approved overseas insurer 核准海外保险人 Ao\OU}  
approved overseas trust company 核准海外信托公司 g]M
gT-C|  
approved pooled investment fund 核准汇集投资基金 G a$2o6  
approved provident fund scheme 认可公积金计划 \ D>!&  
approved provision 核准拨款 m/g[9Y  
approved redeemable share 核准可赎回股份 N6\m*j,`  
approved regional stock 认可地区性证券 b H5lLcdf  
approved retirement scheme 认可退休金计划 Y*jkUQ  
approved subordinated loan 核准附属贷款 P_Gu~B
!Y  
arbitrage 套戥；套汇；套利 $WW7,  
arbitrageur 套戥者；套汇者 FD~uUZTM  
arbitrary amount 临时款项 ;x|?N*  
arrangement 措施；安排；协定 Hjs#p{t[  
arrears 欠款 q
2Sc{E>[  
arrears of pay 欠付薪酬 b,ZBol|X  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?` ebi|6  
articles of association 组织章程；组织细则；组织章程细则 _jCu=l_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #8vl2qWbi  
ascertainment of profit 确定利润 r<dvo%I#|  
"Asia Clear" “亚洲结算系统”