[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 &dJ\}O[r  
allotment notice 股份配售通知；配股通知 %DhLU~VX  
allotment of shares 股份分配 6?= ^8  
allowable 可获宽免；免税的 )Z63 cr/  
allowable business loss 可扣除的营业亏损 poXT)2^)  
allowable expenses 可扣税的支出 5} 1qo7;  
allowance 免税额；津贴；备抵；准备金 ^c:I]_Ww  
allowance for debts 债项的免税额 p\r V6+  
allowance for depreciation by wear and tear 耗损折旧免税额 I.)9:7  
allowance for funeral expenses 殡殓费的免税额 P@Av/r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 / 2h
6  
allowance for repairs and outgoings 修葺及支出方面的免税额 \,yg@R  
allowance to debtor 给债务人的津贴 | @p  
alteration of capital 资本更改 tMr$N[@r  
alternate trustee 候补受托人 fl<j]{*v  
amalgamation 合并 [};?;YN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;`FR1KIg  
ambit of charges 征税范围；收费范围 &_$xMM,X  
amended valuation 经修订的估值 P;p;o]  
American Commodities Exchange 美国商品交易所 vXibg  
American Express Bank Limited 美国运通银行 n2&M?MGX  
American Stock Exchange 美国证券交易所 5!7vD|6  
amortization 摊销 (:|1h@K/R  
amount due from banks 存放银行同业的款项 )|<g\>/  
amount due from banks abroad 存放海外银行同业的款项 Fzn#>`qG  
amount due from holding companies 控股公司欠款 !24g_R[3"  
amount due from local banks 存放本港银行同业的款项 kI/%|L%6D  
amount due to banks 银行同业的存款 1:Xg&4s  
amount due to banks abroad 海外银行同业的存款 c/`Rv{*'o  
amount due to holding companies 控股公司存款 GlaZZ,   
amount due to local banks 本港银行同业的存款 ufS0UD8%H  
amount due to outport banks 外埠银行同业的存款 eEg>EI_U  
amount for note issue 发行纸币的款额 *ZF:LOnU  
amount of bond 担保契据的款额 ]C$$Cx)Ex  
amount of consideration 代价款额 jQ5FvuNOy  
amount of contribution 供款数额 r%^XOw<'  
amount of indebtedness 负债款额 No(S#,vJ;  
amount of principal of the loan 贷款本金额 d4A3DTW  
amount of rates chargeable 应征差饷数额 kud2O>>  
amount of share capital 股本额 Y~I6ee,\  
amount of sums assured 承保款额 S{qn^\0  
amount of variation 变动幅度 q@iZo,Yk  
amount of vote 拨款数额
*uMtl'  
amount payable 应付款额 rcG-Vf@  
amount receivable 应收款额 $q$\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *mfPq"/  
analysis 分析 t[x[X4  
ancillary risk 附属风险 kF7`R4Sz  
annual account 周年帐目；周年帐目报表；年度决算；年结 D}EH9d  
annual accounting date 年结日期 nF{>RD  
annual allowance 每年免税额；年积金；年度津贴；年津 'pl){aL`@u  
annual balance 年度余额 f`_6X~
 p  
annual disposable income 每年可动用收入 'K3%@,O  
annual estimates 周年预算 <zF/at  
annual fee 年费 U%_6'5s{^  
annual general meeting 周年大会 BG2Z'WOH  
annual growth rate 年增率；每年增长率 /lN09j  
annual long-term supplement 长期个案每年补助金 S3_QOL  
annual pensionable emolument 可供计算退休金的年薪 Fj0h-7L  
annual report 年报 ~ aRcA|`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R=s^bYdoy  
annual return 周年报表；周年申报表；每年报税表格 R,[+9U|4V  
Annual Return Rules 《周年报表规则》 {$^Lb4O[V  
annual review of consumer prices 每年消费物价回顾 )lB*] n`Z]  
annual roll-forward basis 逐年延展方式 RaY=~g  
annual salary 年薪 B<?fD  
annual statement 年度报表；年度决算表 +0FmeM&`h_  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 xm}`6B^f  
annuitant 年金受益人 aW#_"Y}v'  
annuity 年金 y{1|@?ii  
annuity contract 年金合约  Q-Rt  
annuity on human life 人寿年金 [[d@P%X&  
antecedent debt 先前的债项 Nyo,6 AA  
ante-dated cheque 倒填日期支票 1dX)l  
anticipated expenditure 预期开支 WJ(E3bb  
anticipated net profit 预期纯利 T
1pMe{  
anticipated revenue 预期收入 vCtag]H2@  
anti-inflation measure 反通货膨胀措施 KoO\<_@";  
anti-inflationary stance 反通货膨胀立场 n{r
_Xa  
apparent deficit 表面赤字 H1g"09?h6o  
apparent financial solvency 表面偿债能力 ;yK:.Vg  
apparent partner 表面合伙人 6sp?'GO`~  
application for personal assessment 个人入息课税申请书 [sH[bmLR  
application of fund 资金应用 dLI`\e<r&[  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 _w>9Z>PR  
appointed actuary 委任精算师 w/m~#`a  
appointed auditor 委任核数师；委任审计师 XDi[Iyj  
appointed trustee 委任的受托人 (~FLG I  
appointer 委任人 0q ^dpM  
apportioned pro rata 按比例分摊 kKg%[zXS  
apportionment 分配；分摊 SZQ4e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :X;AmLf`2u  
apportionment formula 分摊方程式 #.n%$r  
apportionment of estate duty 遗产税的分摊 x9!vtrM\Zr  
appraisal 估价；评估 *S@ 0o6v  
appreciable growth 可观增长 t'0dyQ%u  
appreciable impact 显着影响 {|J'd+  
appreciable increase 可观增长 ,:QDl  
appreciation 增值；升值 *qm@;!C  
appreciation against other currencies 相对其他货币升值 L'Fy\K\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i
%)Nn^a;T  
appreciation tax 增值税 Z[{: `  
appropriation 拨款；拨用；拨付 ?=h{`Ci^ $  
appropriation account 拨款帐目 D*R49hja {  
Appropriation Bill 拨款法案 X %._:st  
appropriation-in-aid system 补助拨款办法 I5J9,j  
approved assets 核准资产 U3yIONlt  
approved basket stock 认可一篮子证券 X4R+Frt8  
approved budget 核准预算 =pP0dvn  
approved charitable donation 认可慈善捐款 z2QZ;ZjvRS  
approved charitable institution 认可慈善机构 *OQr:e<}  
approved currency 核准货币；认可货币 D,rs)  
approved estimates 核准预算 Jh'\ nDz@e  
approved estimates of expenditure 核准开支预算 4F+n`{~  
approved overseas insurer 核准海外保险人 d?/?VooU  
approved overseas trust company 核准海外信托公司 75V?K  
approved pooled investment fund 核准汇集投资基金 S:En9E  
approved provident fund scheme 认可公积金计划 ^^I3%6UY  
approved provision 核准拨款 *XK9-%3  
approved redeemable share 核准可赎回股份 1wa zJj=v  
approved regional stock 认可地区性证券 {rG`Upp  
approved retirement scheme 认可退休金计划 6%B5hv24v  
approved subordinated loan 核准附属贷款 +0Rr5^8u  
arbitrage 套戥；套汇；套利 dik+BBu5z  
arbitrageur 套戥者；套汇者 mb\}F9  
arbitrary amount 临时款项 #D$vH  
arrangement 措施；安排；协定 ji[O?  
arrears 欠款 x^|J-
  
arrears of pay 欠付薪酬 t1)b26;  
arrears of revenue 逾期未收税款；逾期未收的帐项 heliL/  
articles of association 组织章程；组织细则；组织章程细则 <z*SO a  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pCQB<6&1N  
ascertainment of profit 确定利润 cia4!-#  
"Asia Clear" “亚洲结算系统”